学士学位论文__accounting standard aasb 123澳大利亚会计准则会计准则123 —外文翻译.docVIP

ACCOUNTING STANDARD AASB 123 BORROWING COSTS AASB 123 2 COPYRIGHT Abstract The Australian Accounting Standards Board (AASB) is implementing the Financial Reporting Council’s policy of adopting the Standards of the International Accounting Standards Board (IASB) for application to reporting periods beginning on or after 1 January 2005. The AASB has decided it will continue to issue sector-neutral Standards, that is, Standards applicable to both for-profit and not-for-profit entities, including public sector entities.Except for Standards that are specific to the not-for-profit or public sect