中国人民大学商学院100872

zhouhua@ruc.edu.cn;美国证券市场上的公认会计原则（GAAP）;3;4;Continued;【例10—1】;【例10—1】Continued;【例10—1】Continued;9;;11;12;;14;15;16;【例10—3】Continued直线法;10.3.1发行可转换公司债券;;Continued;【例8—13】Continued;10.4预计负债;Continued;10.4.1或有事项的定义;Continued;Continued;10.4.2准则的设计理念;Continued;Continued;10.4.3预计负债的确认和计量;Continued;Continued;Continued;Continued;Continued;【例10—7】;【例10—8】;Continued;10.4.4亏损合同;【例10—9】;【例10—10a】;【例10—10b】;10.4.5重组义务;Continued;Continued;10.5借款费用的资本化或费用化;Continued;Continued;10.5.2借款利息的资本化规则;Continued;【例10—11】;【例10—11】Continued;【例10—12】;【例10—12】Continued;【例10—13】;【例10—13】Continued;Continued;10.5.3辅助费用的资本化规则;10.5.4借款费用资本化的开始、暂停和停止;【例10—14】;Continued;Continued;Continued;Continued;Continued;Continued;【例10—16】