《企业会计准则———非货币性交易》目前已发布 ,该会计准则对非货币性交易中资产的计量标准、损益的确认条件、资产的减值损失和认定及信息披露作了系统的规定。应该了解其核算特点、掌握其核算方法。 “Accounting Standards for Business Enterprises --- Non-monetary Transactions” has been issued so far. The Accounting Standards provide the rules for the measurement of assets in non-monetary transactions, conditions for the confirmation of profit and loss, impairment losses and recognition of assets, and information disclosure . Should understand its accounting characteristics, to master its accounting methods.