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

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

2、norafter1January2005.TheAASBhasdecideditwillcontinuetoissuesector-neutralStandards,thatis,Standardsapplicabletobothfor-profitandnot-for-profitentities,includingpublicsectorentities.ExceptforStandardsthatarespecifictothenot-for-profitorpublicsectorsorthatareofapurelydom

3、esticnature,theAASBisusingtheIASBStandardsasthe“foundation”StandardstowhichitaddsmaterialdetailingthescopeandapplicabilityofaStandardintheAustralianenvironment.Additionsaremade,wherenecessary,tobroadenthecontenttocoversectorsnotaddressedbyanIASBStandardanddomestic,regu

4、latoryorotherissues.CorePrinciple1Borrowingcoststhataredirectlyattributabletotheacquisition,constructionorproductionofaqualifyingassetformpartofthecostofthatasset.Otherborrowingcostsarerecognisedasanexpense.ApplicationAus1.1ThisStandardappliesto:(a)eachentitythatisrequ

5、iredtopreparefinancialreportsinaccordancewithPart2M.3oftheCorporationsActandthatisareportingentity;(b)generalpurposefinancialreportsofeachotherreportingentity;and(c)financialreportsthatare,orareheldouttobe,generalpurposefinancialreports.Aus1.2ThisStandardappliestoannua

6、lreportingperiodsbeginningonorafter1January2009.Aus1.3ThisStandardmaybeappliedtoannualreportingperiodsbeginningonorafter1January2005butbefore1January2009.WhenanentityappliesthisStandardtosuchanannualreportingperiod,itshalldisclosethatfact.Aus1.4Therequirementsspecified

7、inthisStandardapplytothefinancialreportwhereinformationresultingfromtheirAASB1239STANDARDapplicationismaterialinaccordancewithAASB1031Materiality.Aus1.5Whenapplicable,thisStandardsupersedesAASB12311BorrowingCostsasnotifiedintheCommonwealthofAustraliaGazetteNoS294,22Jul

8、y2004.Scope2AnentityshallapplythisStandardinaccountingforborrowingcosts.3TheStandarddoesnotdealwiththeactualorimputed