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Ipsasb Issues Proposed Amendments To Ipsas 5 On Borrowing Costs

Accounting Standards BoardRef: https://www.asb.co.za/ipsasb-issues-proposed-amendments-to-ipsas-5-on-borrowing-costs/

Official source

Source domain: asb.co.za

Collected on 13 July 2026

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What this means

This is a blog post on the Accounting Standards Board (ASB) website stating that the IPSASB approved proposed amendments to IPSAS 5 (Borrowing Costs) at its September meeting. The post says stakeholders are invited to provide views, and that the IPSASB agreed to retain both existing accounting options (expensing borrowing costs and capitalising borrowing costs), meaning no changes are proposed to the authoritative text of IPSAS 5. It also notes that non-authoritative implementation guidance and illustrative examples were developed to address application issues raised by respondents, and that an Exposure Draft will be published on the IPSASB website with local roundtable discussions arranged by the Secretariat.

What this document offers

Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.

public consultation opportunity

Provide feedback on proposed amendments to IPSAS 5 on Borrowing Costs

Stakeholders can submit their views on the proposed amendments to IPSAS 5, which retain both expensing and capitalisation options for borrowing costs. The feedback will inform the final standard.

Who it is for: public sector entities, accountants, financial statement preparers, auditors, and other interested parties
How to act on it: Access the Exposure Draft on the IPSASB website and submit written feedback through the designated process

Show the line this came from

Views are sought from stakeholders on the proposed changes.

consultation event

Facts

Reference

https://www.asb.co.za/ipsasb-issues-proposed-amendments-to-ipsas-5-on-borrowing-costs/

Key Takeaways

Document type: ASB blog post about IPSASB proposed amendments to IPSAS 5
IPSASB September meeting approved proposed changes to IPSAS 5
Stakeholder views sought on expensing vs capitalising borrowing costs
IPSASB agreed to retain both options; no changes proposed to authoritative IPSAS 5
Basis for conclusions updated
Non-authoritative implementation guidance and illustrative examples developed
Exposure Draft to be accessed on IPSASB website
Local Secretariat to arrange roundtable discussions
IPSASB
Accounting Standards Board (ASB)
Julianne Vissie
ASB Secretariat