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笔者对会计准则“具有商业实质、且换入资产或换出资产的公允价值能够可靠计量的非货币性资产交换,以公允价值为计量基础”中换入换出资产的公允价值可靠计量的问题,提出了自己的观点。
The author of the accounting standards “has a commercial substance, and the exchange of assets or swap out the fair value of assets can be reliably measured non-monetary assets exchange, based on the fair value measurement basis ” the fair value of the exchange of assets out of reliable measurement The issue raised his own point of view.