International Comparison of Capitalization of Borrowing Cost in Accounting Standard for Business Enterprises of China

摘要：

The paper points out the nature and methods of solutions by comparison of the differences of capitalization treatment of borrowing cost between Accounting Standard for Business Enterprises and International Accounting Standards.

关键词： Accounting Standard for Business Enterprises capitalization of borrowing cost Intemational Accounting Standards

作者: Dehong Huang

作者单位: College of Management,South Central University for Nationalities

会议类型: 国际会议

会议名称: 2006 International Conference on Management Science and Engineering(2006管理科学与工程国际学术研讨会)

会议地点: 武汉

会议语种:英文

页码: 553-556

在线出版日期: 2006-11-08（万方平台首次上网日期，不代表论文的发表时间）