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非货币性资产交换这一现象在当代经济社会层出不穷,各类资产置换、股权交换等交易行为日益频繁、交易金额不断增大。为了规范非货币性资产交换的会计确认、计量和报告,国外会计准则为我国相关准则的制定提供了借鉴平台。本文简析了国际会计界的经验对我国《非货币性资产交换》准则定位、处理依据和理念等方面的影响。
The phenomenon of exchange of non-monetary assets in an endless stream of contemporary economic and social, all kinds of asset replacement, exchange of shares and other trading activities are increasingly frequent, the transaction amount is increasing. In order to regulate the accounting confirmation, measurement and reporting of the exchange of non-monetary assets, foreign accounting standards provide a reference platform for the formulation of relevant guidelines in China. This article analyzes the influence of the experience of the international accounting community on the criteria, the basis and the concept of the “non-monetary asset exchange” in China.