Accounting Standards for Business Enterprises - Borrowing Costs

Author: Ministry of Finance of the People's Republic of China
Publisher:
Publish Date: 2002-03-01
Features: To adapt to the development of the socialist market economy, regulate the accounting treatment of corporate intangible assets and related information disclosure, and improve the quality of accounting information, we have formulated three standards: "Accounting Standards for Business Enterprises — Intangible Assets," "Accounting Standards for Business Enterprises — Borrowing Costs," and "Accounting Standards for Business Enterprises — Leases." This book includes five parts: "Accounting Standards for Business Enterprises — Borrowing Costs," "Guidance for Accounting Standards for Business Enterprises — Borrowing Costs," "Explanation of Accounting Standards for Business Enterprises — Borrowing Costs," and an international comparison of the Borrowing Costs Standards.