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新《借款费用准则》,进一步规范了借款费用行为的确认、计量和报告,从而提高了会计信息的相关性和可靠性,对财务人员的职业判断力提出了更高的要求。一、借款费用资本化的范围准则中将可予借款费用资本化的范围限定为专门借款,指为构建固定资产专门借入的款项。这种款项应有明确的用途,即为购置或建造固定资产而专门借入的,并标明用途的借款合同。准则首次明确“专门借款概念”。强化“专门借款”概念的目的在于为借款费用资本化的量化起到有效的铺垫作用,即允许被资本化的借款费用必须与“专门借款”相关,非专向借款不得予以资本化。充分体现了稳健性原则,尽可能缩小了借款费用资本化的范围,增强了会计信息的可比性。企业在生产经营过程中专门借入的,但不是为构建固定资产为目的
The new Borrowing Cost Guidelines further standardize the confirmation, measurement and reporting of borrowing costs, thereby enhancing the relevance and reliability of accounting information and placing higher demands on the professional judgment of financial staff. I. Scope of Capitalization of Borrowing Cost The scope of capitalization of borrowing costs should be limited to special borrowing, which refers to the special borrowing for the construction of fixed assets. Such monies should have a clear purpose, namely, a loan contract that is specifically borrowed for the purpose of acquisition or construction of fixed assets and is marked for purpose. The guidelines for the first time clear “special loan concept ”. The purpose of strengthening the concept of “specialized borrowing” is to effectively cushion the quantification of the capitalization of borrowing costs, that is, the borrowing costs allowed to be capitalized must be related to “special borrowing”, and the capital of non-specialized borrowing should not be capitalized The Fully reflects the principle of prudence, minimizes the scope of capitalization of borrowing costs and enhances the comparability of accounting information. Enterprises in the process of production and management of special borrowing, but not for the purpose of building fixed assets