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IAS 23 — Borrowing Costs - IAS Plus
WebbIAASB IFAC Webb10 dec. 2024 · The IASB’s proposals apply to supplier finance arrangements 2, which have the following characteristics: a finance provider 3 pays amounts a company (the buyer) owes its suppliers; the company agrees to pay the finance provider at the same date as, or a date later than, suppliers are paid; and tmc g5 locomotive
Accounting Estimates and Errors Accounting Policies, Changes in
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