Dylematy ujmowania kosztów finansowania zewnętrznego w kontekście nowelizacji MSR 23
Accounting for borrowing costs in the light of amended

Summary/Abstract: In 2007 International Accounting Standards Board amended IAS 23 dealing with borrowing costs. The change consists in removing the option of immediate recognition of those costs as an expense. As a consequence it will be required to capitalise the borrowing costs to the extent they are attributable to the acquisition or production of a qualifying asset. This article tries to criticise the treatment adopted by IASB (mainly form theoretical but also from practical point of view).

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