Ministry of Finance, Enterprise Accounting Guidelines - Borrowing Expenses

财政部企业会计准则 －借款费用

February 28, 2001 | BY

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Issued: January 18 2001Effective: January 1 2001Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest,…

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Issued: January 18 2001

Effective: January 1 2001
Applicability: For the purposes of these Guidelines, "borrowing expenses" mean the amortization of interest, discounts or premiums and auxiliary expenses incurred in