一、引言所谓非货币性资产交换,是指交易双方以非货币性资产进行的交换。这种交换不涉及或只涉及少量的货币性资产(即补价)。比如,煤矿企业以自产的煤炭换入其他企业的汽车、建筑物、生产原材料等非货币性资产。在类似上述非货币性资产交换中,对换入资产入账价值的确定以及损益的确认是一个无法回避的问题,也是会计处理的关键。如何选择正确的计量 I. Introduction The so-called exchange of non-monetary assets refers to the exchange of non-monetary assets between the parties to the transaction. This exchange does not involve or involves only a small amount of monetary assets (ie premium). For example, coal mines exchange self-produced coal for other non-monetary assets such as automobiles, buildings and raw materials for production. In the exchange of similar non-monetary assets, the determination of the book value of the transferred assets and the recognition of the profit and loss is an unavoidable problem and also the key to accounting treatment. How to choose the right measurement