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借款费用资本化的确认,对于企业当期损益和资产有着直接的影响。本文在对借款费用资本化进行阐述的基础上,分析了新会计准则中借款费用资本化存在的问题,并针对性提出了改善措施,具有参考价值。
The confirmation of capitalization of borrowing costs has a direct impact on the current profit and loss and assets of the enterprise. Based on the explanation of the capitalization of borrowing costs, this paper analyzes the existing problems of capitalization of borrowing costs in the new accounting standards and puts forward some improving measures with reference value.