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新会计准则在对“非货币性资产交换”经济事项的处理中,引入公允价值作为换入资产入账价值的计价基础,由此导致对换入资产入账价值的计算方法产生了变化;同时,新会计准则对非货币性交易损益的确认方式也有新的规定,只有在换入资产的入账价值按“公允价值”法计价入账时,才能计算确认交易损益入账。
The new accounting standards introduce “fair value” as the valuation basis for the book value of assets exchanged into the “non-monetary asset exchange” economic transactions, resulting in the change of calculation method for the book value of exchange assets. At the same time The new accounting standards for non-monetary transactions to confirm the profit and loss are also new rules, and only when the book value of the assets transferred by the “fair value ” method of accounting can only be calculated to confirm the transaction profit and loss account.