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第7章借款费用..........................................................................7-17.1借款费用资本化的开始·····························································7-17.2借款费用资本化的暂停·····························································7-17.3借款费用资本化的停止·····························································7-27.4借款费用资本化的金额·····························································7-27.5特殊借款费用的处理规定··························································7-3第8章非货币性交易...................................................................8-18.1非货币性交易的定义································································8-18.2换入资产的确认与计量·····························································8-18.2.1未涉及补价·······································································8-28.2.2涉及支付补价····································································8-28.2.3涉及收到补价····································································8-28.2.4换入的资产中涉及应收款项时，按下述情况分别处理:················8-38.2.5非货币性交易的披露···························································8-3企业应在财务会计报告中披露非货币性交易中换入、换出资产的类别及其金额：8-3（1）非货币性交易中换入、换出资产的类别，是指企业在非货币性交易中，以什么资产与什么资产相交换。····························································8-3（2）非货币性交易中换入、换出资产的金额，是指非货币性交易中换入、换出资产的公允价值、补价、应确认的损益以及换出资产的账面价值。················8-3第9章外币业务..........................................................................9-49.1外币业务的定义······································································9-49.2外币业务的确认计量································································9-49.3主要外币业务会计处理·····························································9-5第10章会计政策、会计估计的变更及会计差错的调整和资产负债表日后事项.............................................................................10-610.1会计政策变更·······································································10-610.1.1会计政策变更的定义及条件····································...