非货币性交易是指交易双方以非货币性资产进行的交换,这种交换不涉及或只涉及少量的货币性资产。目前,对非货币性交易的会计核算,主要有美国、加拿大等国家及国际会计准则对此作出明确规定。本文仅对非货币性交易的会计处理作一比较。 Non-monetary transactions refer to the exchange of two parties to a non-monetary asset. The exchange does not involve or involves only a small amount of monetary assets. Currently, the accounting of non-monetary transactions, mainly the United States, Canada and other countries and international accounting standards to make it clear. This article only compares the accounting treatment of non-monetary transactions.