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第7章借款费用7-1
借款费用资本化的开始····························································7-1·
借款费用资本化的暂停····························································7-1·
借款费用资本化的停止····························································7-1·
借款费用资本化的金额····························································7-2·
特殊借款费用的处理规定·························································7-3·
第8章非货币性交易8-1
非货币性交易的定义·······························································8-1·
换入资产确实认与计量····························································8-1·
未涉及补价······································································8-2·
涉及支付补价···································································8-2·
涉及收到补价···································································8-2·
换入的资产中涉及应收款项时,按下述情况分别处理:···············8-2·
非货币性交易的披露··························································8-3·
企业应在财务会计报告中披露非货币性交易中换入、换出资产的类别及其金额:8-3
〔1〕非货币性交易中换入、换出资产的类别,是指企业在非货币性交易中,以什
么资产与什么资产相交换。······························································8-3·
〔2〕非货币性交易中换入、换出资产的金额,是指非货币性交易中换入、换出资
产的公允价值、补价、应确认的损益以及换出资产的账面价值。··················8-3·
第9章外币业务9-4
外币业务的定义······································································9-4·
外币业务确实认计量·······························································9-4·
主要外币业务会计处理····························································9-5·
第10章会计政策、会计估计的变更及会计过失的调整和资产负
债表日后事项.10-6
会计政策变更···························································
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