The International Public Sector Accounting Standards Board (IPSASB) has issued non-authoritative guidance to IPSAS 5 – Borrowing Costs, including implementation guidance and illustrative examples.
Continue reading
This content is not freely available. To access 'International Technical Updates November 2021' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Audit and Assurance Faculty
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.