已开始在上市公司实施的借款费用会计准则(以下简称新准则),不仅将借款费用资本化范围由固定资产扩大到投资性房地产和存货,而且在借款费用资本化金额的确定上也发生了较大变化。本文将通过实例予以说明。一、专门借款资本化金额确定方法的改变专门借款,是指为购建或者生产符合资本化条件的资产 The accounting standards for borrowing costs that have been implemented in listed companies (hereinafter referred to as the “new standards”) not only expand the capitalization of borrowing costs from fixed assets to investment real estate and inventories, but also determine the amount of capitalization of borrowing costs Big change. This article will be illustrated by examples. I. Specialized loans The change in the method of determining the amount of capitalized borrowings refers to the acquisition, construction or production of assets eligible for capitalization