Beyond the GAAP - no. 125 - September 2018
Meanwhile, the IFRS IC has published four agenda discussions; in this issue, we discuss the two relating to capitalisation of borrowing costs.
Following on from last issue’s feature, which provided a general overview of the IASB’s proposals for classifying financial instruments as liabilities or equity, this month our experts examine the impact of the proposals on the much-discussed topic of puts on non-controlling interests.