The Commission Services are carrying out two Effect Studies in relation to the endorsement of revised IAS  23 Borrowing Costs and IFRIC  12 Service Concession Arrangements. As part of this analysis a public consultation is taking place for which two questionnaires have been issued.
 
Deadline for comments is 25 January 2008. 
 
IAS  23 questionnaire  
IFRIC  12 questionnaire  
      
      
      
      
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