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Borrowing Costs – Object of IPSAS Review


  • Nistor Cristina Silvia

    () („Babeº Bolyai” University of Cluj Napoca)

  • Deaconu Adela

    () („Babeº Bolyai” University of Cluj Napoca)


At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international standard for public sector on this topic. Through a positivist research, based on the combination between quantitative and qualitative research, we analyze the impact of this ED on the respondents, tracking and quantifying the degree to which it meets the needs of specialists from different countries. The study is very topical, considering that in the current period, at IPSASB level there is the process of final actualization of the standard, taking into account the particulars brought to ED. The study is of great importance for both the theoreticians and the practitioners who can get the answer to some problems of borrowing cost.

Suggested Citation

  • Nistor Cristina Silvia & Deaconu Adela, 2011. "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 942-946, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:942-946

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    IPSAS; borrowing costs; comments; terms; debate;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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