新企业会计准则——借款费用对企业的影响

Effects of Borrowing Costs in the New Corporate Accounting standards on Companies

国际会计准则———借款费用是目前所有国际会计准则中认同度较高的准则,本文对我国新企业会计准则第17号———借款费用与原借款费用准则进行分析和比较,指出新旧准则的具体规定对企业的会计核算和会计信息产生的不同影响。并将国际准则与国内准则进行比较,分析新准则与国际会计准则还存在的差异。

The standard of borrowing costs is one of the better agreed criteria among all international accounting standards. This paper compares the borrowing costs section in China＇ s New Corporate Accounting Standards with the same section in the previous Stan- dards, and points out how the differences generate different influence on corporate accounting calculation and accounting information. It also analyzes the differences that remain between the new domestic Standards and its international counterpart.