Objective
 

Scope
 

1-3

Definitions
 

4-6

Borrowing Costs - Benchmark Treatment
 

7-9

Recognition
 

7-8

Disclosure
 

9

Borrowing Costs - Allowed Alternative Treatment
 

10-29

  Recognition
 

10-28

Borrowing Costs Eligible for Capitalisation

13-18

Excess of the Carrying Amount of the Qualifying Asset over Recoverable Amount

19

Commencement of Capitalisation

20-22

Suspension of Capitalisation

23-24

  Cessation of Capitalisation

25-28

Disclosure
 

29

Transitional Provisions
 

30

Effective Date

31