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财政部于2006年2月15日发布的《企业会计准则第7号——非货币性资产交换》(以下简称“新准则第7号”),突破了历史成本的单一计量属性,重新引入了公允价值计量属性,从而形成了两种计量属性并存的格局。与历史成本计量相比,采用公允价值计量将会对换入资产的成本、损益的计量以及
Accounting Standards for Business Enterprises No. 7 - Non-monetary Assets Exchanges (hereinafter referred to as “the new standard No. 7”) promulgated by the Ministry of Finance on February 15, 2006 broke through the single measurement of historical cost and reintroduced Fair value measurement attributes, thus forming the coexistence of two measurement patterns. Compared with the measurement of historical cost, the measurement of the fair value of the assets that will be transferred, the measurement of the profit and loss, and