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自建資產借款成本和會計準則

自建資產借款成本和會計準則. A980R102 楊莉雅. 借款成本的會計準則 企業發生的借款成本,可直接歸屬于符合資本化條件的資產的購置、建造或生產者,應當予以資本化,計入相關資產成本;其他借款成本,應當在發生時根據其發額認列為費用,計入當期損益。. 借款成本的定義 借款成本是指企業因借入資金而發生的利息及其他成本。 借款成本包括下列各項: (1) 按照有效利率法所算的利息費用; (2) 因融資租賃所發生的融資費用;以及 (3) 作為外幣借款利息成本調整數的外幣匯兌差額部分。. 釋例 : 利息資本化、有專案借款、有利息收入.

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自建資產借款成本和會計準則

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  1. TEMPUS in SyriaThe national priorities for Tempus IV third call Dr Rami Ayoubi Coordinator National Tempus Office-Syria ntosyria@scs-net.org National TEMPUS Office- Syria

  2. 35 Projects • Mainly 25 projects directed towards curricula development • and 10 projects towards university management and governance • Approximately, 3.5 million Euros were spent to buy equipments for the HE institutions • 3.5 million Euros were spent on staff costs and salaries • and 4.5 million Euros were spent for mobility from and to EU • More than 300 academics and higher education administrators from Syria went to Europe, and the same number of EU academics came to Syria. All for more than 1000 mobility National TEMPUS Office- Syria

  3. Distribution of projects in Syrian universities and HE institutions (coordinators) National TEMPUS Office- Syria

  4. Distribution of projects in EU countries (grant holders) National TEMPUS Office- Syria

  5. The strategic priorities of the higher education sector (general) • The establishment of new institutions, faculties and programmes within existing institutions • New admissions policy relevant to potential students need, and national development needs • Developing existing curriculum and implementing dynamic flexible rules for their continuous revision in response to social and market needs • Continuing the process of the establishment of quality assurance and accreditation system National TEMPUS Office- Syria

  6. Upgrading of vocational and educational training institutes • Sector restructuring to enhance governance and introducing updated management information systems • Establishment of effective statistical matrix which is important for planning at the strategic and policy level • Charting executive plans for the purpose of upgrading the skills of academic staff • Upgrading the enabling environment through the provision of the needed tools such as: labs, modern libraries, network connectivity, etc • Revamping academic research and graduate studies programmes National TEMPUS Office- Syria

  7. The main Syrian National Priorities for Tempus IV third call • For JP • Curricular reform in research methods and methodology • For SM • Equal and transparent access to higher education • Training courses for public services (ministries, regional/local authorities) • Qualifications frameworks • Development of lifelong learning in society at large • Knowledge triangle: education-innovation-research National TEMPUS Office- Syria

  8. The main Syrian National Priorities for Tempus IV third call (ideas for projects) For JP Projects that support the national efforts of raising awareness and dissemination of the culture of research methodologies at universities (curricula development) National TEMPUS Office- Syria

  9. The main Syrian National Priorities for Tempus IV third call (ideas for projects) For SM • Projects of technical and new criterion to admission policy at Syrian universities • Projects that support the ministry efforts of establishing a national center for evaluation and assessment (developing a national center for statistics in HE) • Projects that aim at supporting the quality of distance education • Projects which support the Ministry efforts in providing training to other ministries • Projects of developing the culture of research: • Supporting the current infrastructure of research • Supporting the current leaders of research at universities • Developing thematic networks of multidisciplinary subjects and researchers • Raising the awareness of international quality research National TEMPUS Office- Syria

  10. National TEMPUS Office- Syria

  11. Our website www.tempus-nto.org.sy • Address: • Ministry of Higher Education, Syria. • Floor 4, Rooms 5 and 6. • Tel: +963-11-2139970, Fax: +963-11-21499690 • Email: ntosyria@scs-net.org National Tempus Office in Syria National TEMPUS Office- Syria

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