《企业会计准则第7号——非货币性资产交换》是我国财政部门对《企业会计准则——非货币性资产交易》准则修改基础上发布的。该准则根据《企业会计准则——基本准则》制定,并要求于2007年1月1日与其他具体会计准则一起在上市公司实施。本文仅就《企业会计准则第7号——非货币性 Accounting Standards for Business Enterprises No. 7 - Exchange of Non-monetary Assets is released by the financial department of our country on the basis of the revision of the “Accounting Standards for Business Enterprises - Non-monetary Assets Transactions”. The standard was formulated in accordance with the Accounting Standard for Business Enterprises - Basic Standards, and was required to be implemented on the listed company with other specific accounting standards on January 1, 2007. This article only on "Accounting Standards for Business Enterprises No. 7 - non-monetary