|
International Financial Reporting Standards (IFRS) |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
|
IFRS
for Small and Medium-sized Entities (SMEs) |
IFRS,
U.S. GAAP Codification,
IFRS
Overview,
IFRS for
SMEs
|
|
Principles of Accounting,
Intermediate Accounting, Accounting Textbooks |
 Securities Law
Library,
U.S. Tax
Code by Section,
Accounting Terms |
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IFRS for SMEs Section 25: Borrowing Costs |
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IFRS-SME 1. Borrowing costs are not capitalised. 2. All borrowing costs are recognised as an expense. |
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IFRS IAS 23: Borrowing Costs
1. Certain borrowing costs are capitalised. |
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U.S. GAAP Codification Topic 835-20: Capitalization of Interest 1. Certain interest costs are capitalized. |
| IFRS for
SMEs |
| U.S. GAAP Codification |
| IAS 40 - IAS 41 |
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IAS 40:
Investment property |
|
IAS
40 Technical Notes |
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IAS 41:
Agriculture |
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