浅析按揭贷款的利息资本化问题

随着《企业会计准则一借款费用》的出台,企业利用专门借款进行固定资产建造所发生的利息,在满足了资本化条件的情况下,应予以资本化。而企业利用按揭贷款的形式,进行固定资产建造所发生的利息是否资本化,如何资本化,是借款费用准则实施过程中出现的有争议的新问题,应及时予以澄清。

Analysis on the Capitalization of Interests in Mortgage Loan

With the coming on of "Enterprise Accounting Standard: Borrowing Costs", the interests coming fromi the special loan of enterprises used in constructing fixed assets should be capitalized once meeting the relative conditions. The disputable new problems caused by implementation of borrowing coast standard, such as if the interests coming from constructing fixed assets should be capitalized, how to capitalize and so on, should be clarified.