This version includes amendments resulting from IPSASs issued up to January 15,
IPSAS 5, Borrowing Costs was issued in May 2000.
Since then, IPSAS 5 has been amended by the following IPSASs:
IPSAS 32, Service Concession Arrangements: Grantor (issued October
Table of Amended Paragraphs in IPSAS 5
Paragraph Affected How Affected Affected By
6 Amended IPSAS 32 October 2011
42A New IPSAS 32 October 2011