I 关于新准则下借款费用资本化问题的探讨摘要我国会计经过多年的发展, 对借款费用的认识已经比较成熟, 我国会计准则要与国际会计准则已达成基本共识, 为加强我国会计信息的国际可比性, 我国借款费用准则在制定原则上尽量与国际会计准则靠近, 但由于我国的具体情况与国际上制定准则时的情况不同, 我国的新准则尽管经过进一步的修订但在某些具体规定上还存在不相同的地方差异还是比较明显的。关键词:借款费用;资本化;准则; II ABSTRACT After years of development, our country's accounting system is increasingly perfect, in the accounting standards has e prehensive to the understanding of the borrowing costs. In particular, the new accounting standards, basically achieved with the international accounting standards, strengthen the parability of accounting information. But because our country's special national conditions make China's accounting standards with international standards exist some differences, though many changes after the new accounting standards, accounting differences but different regions is obvious. In this paper, the differences under the old guidelines exist capitalization of borrowing costs, borrowing costs capitalized under the new guidelines of the problems and the cost of borrowing under the new guidelines to further improve other aspects of the proposal are briefly discussed. Key words: Borrowing of costs; Capitalization ; Criterion; 目录摘要............................................................................................................................ I ABSTRACT ...................................................................................................................... II 1引言.......................................................................................................................... 1 ....................................................................................... 1 ............................................................................................... 2 ........................................................................................................... 2 ........................................................................................................... 3 2 新旧准则借款费用
