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本文在分析2001年修订的《企业会计准则——非货币性交易》(以下称旧准则)的基础上,对新颁布的《企业会计准则——非货币性资产交换》(以下称新准则)的特点进行比较系统的分析总结。
Based on the analysis of the “Accounting Standards for Business Enterprises - Non-monetary Transactions” (hereinafter referred to as the “Old Standards”) as revised in 2001, the new Accounting Standards for Business Enterprises - Non-monetary Assets Exchange The characteristics of a more systematic analysis and summary.