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Borrowing costs in a number of issues of information disclosure

Guidelines states: each should be capitalized in an accounting period, the amount of interest capitalized by the following formula: Each luxury * Green * t like dish soap hon m string ±:: t ± - Mexico Lanlan Lan limonene Dan fall} i respect the capitalization rate determined on the principles of: (1) for the acquisition of fixed assets of only one specific borrowing by eight, the capitalization rate is the rate on the loan; (2) for the acquisition of fixed assets by more than eight a special loans, the capitalization rate weighted average interest rate of these loans. 1 cup special feast Journal Xi ± bifurcation of the average Zhuodan Lei a 'midship pestle n #:! L on {1 ± x # months per charge i IAS 23 the amount of interest capitalized for the provisions of: (1) For access to the underlying assets specifically for the funds through eight, while eligible for capitalization, eight of the total cost of the assets the amount of borrowing costs should occur for the actual period of the borrowings the borrowing costs, less the loan used to bring the temporary investment Any investment income. (2) not specifically related assets for access to and use of funds by August, in line with the conditions of the capital amount of borrowing costs should be multiplied by the proportion of the capitalization of the assets in a way to determine the expenditure. Capitalization of borrowing costs should be the ratio relative to the business of all current outstanding loans, not just specifically to obtain an asset of the borrower by the weighted average of eight. A borrowing costs capitalized during the period the amount can not exceed the borrowing costs incurred during the period the amount. For U.S. GAAP in the determination of the amount of interest capitalized are: total expenditure multiplied by the weighted average weighted average interest rate (capitalization rate), the capitalization rate is calculated in terms for all borrowers. Of Standards, International Accounting Standards and U.S. GAAP difference is capitalization rate calculations. Our criteria for using the weighted average interest rate of specific borrowings, while the U.S. and international accounting standards for all borrowers using the weighted average interest rate. In contrast,[link widoczny dla zalogowanych], the specific operation of criteria than in the U.S. it-norms and international accounting standards need professional judgments. To accurately determine the source of one's own funds or by eight, sometimes more difficult. If a group company, the company's financing activities are concentrated deployment, it will have difficulties. When the group uses a series of interest rate debt instruments by eight different funds, (2oo ~ No. 7) Research Fellowship and then exposed according to the different basis of the funds lent to other companies within the group time. Also have difficulties. So I think that the International Accounting Standards and U.S. GAAP easier to operate. Third, criteria for borrowing costs in China Reflections (A) criteria for borrowing costs in China draws on international accounting standards and the provisions of the Financial Accounting Standards, as in the recognition conditions capitalized interest and capital of the pause and stop the capital of the norms . With the reform of the International Accounting Standards Board,[link widoczny dla zalogowanych], International Accounting Standards International Organization of Securities Commissions has been the strong support and other support from international financial institutions, international accounting standards for the world economic integration has played an important role. Capitalization of interest costs the United States after several amendments Ting added criteria, has reached a high level. (=) Criteria for borrowing costs to fully draw on the international practice. Meanwhile, the fork is not a simple reference. Such as determining the capitalization rate, China's accounting environment is different the United States and other countries. Market economy and the capital market needs further improvement and development, in particular the special accounting entity,[link widoczny dla zalogowanych], the government's special role in the accounting,[link widoczny dla zalogowanych], together with the accounting norms of minority shareholders in the role played by little. All of this, the decision should have Chinese characteristics,[link widoczny dla zalogowanych], China's accounting, accounting standards should be based on China's reality. At present, the quality of accounting information should be the main decision usefulness and reliability. (C) criteria for borrowing costs to be negotiation between the borrowing costs of the guidelines to specific borrowing as capital of the recognition criteria. This operation brings to the accounting of the actual labor to determine the difficulty. Because sometimes difficult to accurately determine the specific source of funds. Because of this the capital of the ratio calculations difficult, and the corresponding International Accounting Standards are easy to operate. China's current accounting information is still more serious, and to improve the quality of accounting information, should develop high-quality accounting standards. A high-quality accounting standards to suit national conditions, should be reduced to determine the selectivity, cost of borrowing costs capitalized in the loan guidelines for the validation should be more refined. If the use of specialized loans to acquire fixed assets, the acquisition of fixed assets, including what, the election is what end-Sheng, should be clearly stipulated in the guidelines, it is a good accounting personnel to better implement guidelines. Of course with the implementation of accounting standards, accounting standards should be revised constantly mouth, perfect, so that our standards to better play its due role. o Author: o Editor: Rong Yang, Zhejiang University of Finance