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非货币性交易是指交易双方以非货币性资产进行的交换,在整个交易过程中不涉及或只涉及少量的货币性资产,是以货币为交换媒介的货币性交易的一种有益补充。为了规范非货币性交易的会计核算,财政部先后制定了有关会计准则和制度。但在实际操作中并没有达到预期效果,仍有一些问题需要进一步明确和规范。笔者拟就非货币性交易中公允价值的应用作如下浅析。一、非货币性交易中入账价值的处理在非货币性交易中,《准则》规定以换出资产的账面价值作为换入资产的计价基础,所涉及的相关税费和补价均作为换人资产入账价值的调整因素。换入资产和换出资产的公允价值不作为计价基础,在入账价值中需要用公允价值的仅有以下三个方面:①判断交
Non-monetary transactions refer to the exchange of non-monetary assets between two parties involved, and do not involve or only involve a small amount of monetary assets in the entire transaction. Therefore, non-monetary transactions are a useful complement to monetary transactions using currency as a medium of exchange. In order to regulate the accounting of non-monetary transactions, MOF has formulated relevant accounting standards and systems. However, it did not achieve the expected results in actual operation. There are still some problems that need to be further clarified and regulated. The author intends to use the fair value of non-monetary transactions as follows. The handling of the book value in non-monetary transactions In the non-monetary transactions, the “Code” provides that the book value of the swapped assets as the valuation basis for the assets transferred, the relevant taxes and premiums involved as a replacement Adjustments to the value of assets recorded. The fair value of the assets exchanged in and out of the assets is not used as the basis of valuation. Only the following three aspects are required to use the fair value in the recorded value: