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Showing 1 to 1 of 1 for “"IAS 23"”.
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), …