《企业会计准则17号——借款费用》的教学内容探析

The Analysis of Teaching Content on "Accounting Standards No 17 for Enterprises-Borrowing Costs"

财政部于2006年2月15日发布了《企业会计准则第17号——借款费用》。这一准则对借款费用的有关内容做了较大的修订,给会计同行们的学习带来困难。本文结合自己的教学体会,从教学内容的设计与安排、主要教学内容的讲解、教学中的注意事项等三个方面论述了该准则的教学,期望对读者有所启发。

The Ministry of Finance on February 15, 2006 issued “Accounting Standards for Enterprises No. 17 - borrowing costs”. Compared with the old one issued in 2001, the new one has made more amendments on the contents of borrowing costs, which is difficult for the accounting counterparts to learn this paper, in conjunction with three areas, namely our own teaching experience, teaching content from the design and arrangement, mainly on teaching content, deals with the “borrowing costs”, expecting to inspire readers to some extent.