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2007年开始实施的《企业会计准则第7号——非货币性资产交换》(以下简称“非货币性资产交换准则”)与2008年1月1日开始实施的《中华人民共和
Implementation of the Accounting Standards for Business Enterprises No. 7 - Non-monetary Assets Exchanges (hereinafter referred to as the “Guidelines for the Exchange of Non-monetary Assets”) started in 2007 and the Implementation of the "People’s Republic of China