新借款费用准则的主要变化及其应用效果

The Main Changs and Effects of the New Loan Expenses Standard

科学地确定借款费用应予资本化的资产范围和借款范围,是借款费用准则的一个核心问题。在对新旧借款费用会计准则进行对比分析的基础上,重点论述了修订后的《企业会计准则第17号———借款费用》在应予资本化的资产范围、借款范围、借款费用资本化金额的确定等方面的主要变化及其对企业业绩报告的影响,以帮助会计信息用户更深刻地理解企业相关报表信息。

It＇s a core question to define the asset and loan scope of the expenses capitalization. Based on making a comparison between new and old Accounting Standard about loan expenses, this paper expounds the changes of the latestloan expenses accounting standardand the considerable effects on enterprises achievement so as to help the users to make a penetrating understanding on the correlative accounting information.