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《企业会计准则--非货币性交易》自发布以来,经过两次修订,最终在《企业会计准则第7号--非货币性资产交换》对非货币性商业行为作了最新定义,将原有的非货币性资产交易替换为非货币性资产交换。准则规定,如果交易有商业实质的,采用公允价值为计量基础,就相当于把资产按照公允价值出售了,要确定损益,如果交易不具有商业实质的,就用账面成本价值为计量基础,不确定损益,就是我们通常意义上所说的以货易货。
Since the issuance of “Accounting Standards for Business Enterprises - Non-monetary Transactions”, after two amendments, the final definition of non-monetary business activities has been newly defined in “Accounting Standards for Business Enterprises No. 7 - Non-monetary Asset Exchange” Some non-monetary asset transactions are replaced by non-monetary asset exchanges. The standard stipulates that if the transaction is of commercial substance, the fair value is the basis of measurement, it is equivalent to the assets sold at fair value, to determine the profit or loss, if the transaction does not have commercial substance, the book cost value is used as the basis of measurement, not Determine the profit and loss, that is, we usually refer to the barter.