Login
Register
0
Citations
0
Reads
新准则下借款费用资本化的账务处理
姚瑞军
董云芝
考试周刊
, 2010-12-31, (57): 254-255
Summary
《企业会计准则第17号——借款费用》与原准则比较,在借款费用资本化范围的界定、资本化时点的确定和资本化金额的计量三个方面,都作了较大的改进。本文具体阐述新会计准则下专门借款、一般借款、发行债券和外币借款费用资本化的账务处理。
Keywords
新准则
;
借款费用资本化
;
账务处理
Institution
Yancheng Institute of Technology
Comment
Add
Cancel
Share on Updates
Share to Contacts
Share to Groups
Select Groups
You may share to:
Shared List:
Select Contacts
Select Groups
search
close
arrow_back
close
Select Contacts
Group Members
Contacts
swap_vert
Order by date
Order by date
Order by name
close
Innovation made effective
By Password
By Mobile Code
Incorrect account or password.
Mobile code
cached
Login
Forgot password?
Register