MSL Standards Library · IFRS & IPSAS
IFRS and IPSAS Standards Library for Students and Practitioners
Find current standards, trace related IFRS and IPSAS literature, and move into reviewed MSL explanations without searching through a text wall.
Standards and interpretations in the controlled 2026 issued universe.
63 records Public sectorBrowse IPSASCurrent, forthcoming and historical public-sector accounting standards.
41 current or issued ConcordanceCompare the frameworksOfficial alignment starting points, with MSL analysis only where review is complete.
41 relationship recordsFind the right route
Browse by task, not only by number
The directory remains complete and crawlable in HTML. Topic and update views organise the same controlled records for faster study and research.
Reviewed resources
Start with the completed borrowing-cost set
These are the only substantive guides in this foundation because they already carry source, curriculum and technical-review evidence.
IAS 23: Borrowing Costs
IAS 23 requires an entity to capitalise borrowing costs that are directly attributable to acquiring, constructing or producing a qualifying asset. Other borrowing costs are recognised as an expense.
Open resourceIPSAS 5: Borrowing Costs
IPSAS 5 generally requires immediate expensing of borrowing costs under its benchmark treatment, but permits an allowed alternative policy of capitalising borrowing costs directly attributable to a qualifying asset. The selected policy must be applied…
Open resourceIAS 23 vs IPSAS 5: Borrowing Costs Compared
The central difference is policy choice. IAS 23 requires capitalisation of directly attributable borrowing costs on qualifying assets. IPSAS 5 generally expenses borrowing costs but permits a consistent alternative policy of capitalising directly attributable…
Open resource