| 关于新准则借款费用会计处理问题的探讨 |
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| 引用本文： | 周雪飞.关于新准则借款费用会计处理问题的探讨[J].东北财经大学学报,2009(2):32-35. |
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| 作者姓名： | 周雪飞 |
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| 作者单位： | 大通证券股份有限公司,辽宁,大连,116001 |
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| 摘 要： | 我国最新发布的《企业会计准则》中对借款费用的会计处理进行了重新规范,新准则关于借款费用会计处理的规定将对企业的财务信息披露带来很大影响,本文将通过对比新会计准则和国际会计准则的相关规定来探讨有关借款费用会计处理的一系列问题,并将针对新准则在实施过程中可能遇到的问题提出相应的应对措施.
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| 关 键 词： | 新会计准则 国际会计准则 借款费用 资本化 |
On the Accounting Managments of Loan Cost in New Mccounting Standards |
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| ZHOU Xue-fei.On the Accounting Managments of Loan Cost in New Mccounting Standards[J].Journal of Dongbei University of Finance and Economics,2009(2):32-35. |
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| Authors: | ZHOU Xue-fei |
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| Institution: | DATON SECURITIES CO.;LTD;Dalian 116001 China |
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| Abstract: | Our Ministry of Finance issued the new accounting standard to adjust and interpret the accounting treatment of borrowing cost.The new standard regarding to borrowing cost will effect the financial information of some enterprises and there must be some problems in the application of the new standard.This article will discuss the accounting treatment of the borrowing cost through the comparison of the new standard and the international accounting standard and make some suggestions on how to deal with the prob... |
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| Keywords: | new accounting standard IAS borrowing cost capitalization |
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