一、公允价值决定货币流向和确定补价的多少非货币性交易是交易双方以非货币性资产进行交换,这种交易不涉及或只涉及少量的货币性资产,众所周知,在货币性交易中,资产的人帐价值是根据历史性成本原则,按照取得时的实际成本入帐,在 First, the fair value of the money flow to determine the number and how much non-monetary transactions are exchanged between the parties to non-monetary assets, the transaction does not involve or involve only a small amount of monetary assets, we all know, in monetary transactions, The value of the book value of assets is based on the historical cost principle, according to the actual cost of acquisition credited in