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由于国情的不同,我国借款费用准则的某些规定与美国财务会计准则对其的规定又有些不同。本文将其中的内容与美国借款费用准则SFAS-42(statement of financial accounting standards 42)中对资本化期间的规定作一比较。
Due to the different national conditions, some of the provisions of the loan cost guidelines in China and the United States financial accounting standards for its provisions are somewhat different. This article compares the content of the capitalization period to the statement of financial accounting standards (SFAS-42).