accounting standard aasb 123澳大利亚会计准则会计准则123 外文翻译学士学位论文.doc

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1、ACCOUNTINGSTANDARDAASB123BORROWINGCOSTSAASB1232COPYRIGHTAbstractTheAustralianAccountingStandardsBoard(AASB)isimplementingtheFinancialReportingCouncil’spolicyofadoptingtheStandardsoftheInternationalAccountingStandardsBoard(IASB)forapplicationtoreportingperiodsbegin

2、ningonorafter1January2005.TheAASBhasdecideditwillcontinuetoissuesector-neutralStandards,thatis,Standardsapplicabletobothfor-profitandnot-for-profitentities,includingpublicsectorentities.ExceptforStandardsthatarespecifictothenot-for-profitorpublicsectorsorthatareof

3、apurelydomesticnature,theAASBisusingtheIASBStandardsasthe“foundation”StandardstowhichitaddsmaterialdetailingthescopeandapplicabilityofaStandardintheAustralianenvironment.Additionsaremade,wherenecessary,tobroadenthecontenttocoversectorsnotaddressedbyanIASBStandarda

4、nddomestic,regulatoryorotherissues.CorePrinciple1Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetformpartofthecostofthatasset.Otherborrowingcostsarerecognisedasanexpense.ApplicationAus1.1ThisStandardappliesto:(a)

5、eachentitythatisrequiredtopreparefinancialreportsinaccordancewithPart2M.3oftheCorporationsActandthatisareportingentity;(b)generalpurposefinancialreportsofeachotherreportingentity;and(c)financialreportsthatare,orareheldouttobe,generalpurposefinancialreports.Aus1.2T

6、hisStandardappliestoannualreportingperiodsbeginningonorafter1January2009.Aus1.3ThisStandardmaybeappliedtoannualreportingperiodsbeginningonorafter1January2005butbefore1January2009.WhenanentityappliesthisStandardtosuchanannualreportingperiod,itshalldisclosethatfact.

7、Aus1.4TherequirementsspecifiedinthisStandardapplytothefinancialreportwhereinformationresultingfromtheirAASB1239STANDARDapplicationismaterialinaccordancewithAASB1031Materiality.Aus1.5Whenapplicable,thisStandardsupersedesAASB12311BorrowingCostsasnotifiedintheCommonw

8、ealthofAustraliaGazetteNoS294,22July2004.Scope2AnentityshallapplythisStandardinaccountingforborrowingcosts.3TheStandarddoesnotdealwiththeactualorimputed