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外文翻译借款费用的核算(适用于毕业论文外文翻译+中英文对照)

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lingprice.parabilitywiththerequiredtreatmentunderUSGAAP.missionthattheIASBandFASBshouldfocustheirshort-termconvergenceeffortoneliminatingmajordifferences.Fortheirpurpose,convergenceonthedetailedaspectsisnotnecessary.Bothstandards,IAS23andSFAS34,weredevelopedsomeyearsagoandneithermayberegardedasbeingofaclearlyhigherqualitythantheother.Therefore,theboardconcludedthatitshouldnotspendtimeandresourcesconsideringotheraspectsofIAS23.However,theEDalsoproposesanamendmenttothescopeofIAS23toexcludeborrowingcostsdirectlyattributabletotheacquisition,constructionordevelopmentofqualifyingassetsmeasuredatfairvalue,suchasbiologicalassets.Thisisbecauseifanassetismeasuredatfairvalue,itsmeasurementwillnotbeaffectedbytheamountofborrowingcostsincurredduringitsdevelopmentprocess.借款费用的核算期刊名:借款费用会计核算出版社:货币信用和银行学杂志

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