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Objective IAS 23 prescribes the accounting treatment for borrowing costs, specifically when they should be capitalized as part of the

Objective IAS 24 requires disclosure of related party relationships, transactions, and outstanding balances to ensure that financial statements reflect the

Objective IAS 26 prescribes the accounting and financial reporting requirements for retirement benefit plans (pension funds and other post-employment benefit

Objective IAS 27 prescribes the accounting and presentation requirements for separate financial statements (SFS), which are financial statements presented by

Objective IAS 28 prescribes the accounting for investments in associates and joint ventures using the equity method, ensuring the investor’s

Objective IAS 29 provides guidance for entities operating in hyperinflationary economies so that their financial statements reflect real (current purchasing

Objective IAS 32 establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial

Objective IAS 33 prescribes principles for determining and presenting earnings per share (EPS), to improve comparability between different entities in

Objective IAS 34 prescribes the minimum content of an interim financial report and the principles for recognition and measurement in

Objective IAS 36 ensures that assets are not carried at more than their recoverable amount.If an asset’s carrying amount exceeds