财政部日前发布了无形资产、借款费用、租赁等3项具体会计准则。同时,财政部还对以前发布的债务重组、现金流量表、投资、非货币性交易和会计政策变更等5项具体会计准则作了修订。据财政部有关负责人介绍,此次发布的无形资产准则主要解决了无形资产何时入帐以及以何种价值入帐的问题;借款费用准则主要就哪些借款费用 Ministry of Finance recently released three specific accounting standards for intangible assets, borrowing costs and leasing. In the meantime, the MOF also revised the five specific accounting standards previously issued such as debt restructuring, cash flow statement, investment, non-monetary transactions and changes in accounting policies. According to the person in charge of the Ministry of Finance introduced the guidelines for intangible assets released this time to solve the intangible assets accounted for when and what kind of value accounted for; borrowing costs mainly on what loan costs