借款费用资本化问题研究

借款费用是否需要进行资本化处理，不但会直接影响到企业财务状况和企业管理者经营业绩，而且也会影响到企业资产和费用的确认与计量。借款费用发生后若将其进行资本化处理，应当符合资本化条件，正确计算资本化金额。本文在新准则基础下阐述借款费用的概念，借款费用的确认、计量和借款费用相关信息的披露要求，借款费用资本化的原则,借款费用资本化金额的确定,开始资本化、暂停资本化、停止资本化的条件,以及提出新准则中对规范借款费用的不足和解决建议。

关键字：借款费用；借款费用资本化；建议
The capitalization problem of borrowing costs              
Abstract
The need for borrowing costs capitalized will not only directly affect the enterprise's financial condition and results of operations of enterprise managers, but also affect the cost of corporate assets and the recognition and measurement. If its borrowing costs are capitalized after the treatment, should be eligible for capitalization, correct calculation of the amount of capitalization. This paper describes the basis of new criteria for the concept of borrowing costs, borrowing costs of the recognition, measurement, and borrowing costs related to information disclosure requirements, the principle of capitalization of borrowing costs, capitalization of borrowing costs to determine the amount, capitalized, capitalization is suspended, to stop the capital of the conditions. And to propose new guidelines on the specifications and resolve borrowing costs less than recommended

KeyWords: Borrowing costs;Capitalization of borrowing costs;Recommended

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