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,对以前发布的债务重组、现金流量表、投资、非货币性和会计政策变更等5项具体会计准则作了修订。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应计作以及 Ministry of Finance recently released three specific accounting standards for intangible assets, borrowing costs and leasing. In the meantime, five specific accounting standards such as debt restructuring, cash flow statement, investment, non-monetary changes and changes in accounting policies previously issued were revised. The issuance of intangible assets guidelines mainly solve the intangible assets when and what kind of value accounted for the issue; borrowing costs mainly on what borrowing costs should be accounted for and