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本文针对实务中不少企业财会人员对判断非货币性资产交换是否具有商业实质,还有一定困难的实际情况,从便于理解的角度,介绍了判断非货币性资产交换具有商业实质的方法和注意事项,以促进企业财会人员能进一步认真学习、掌握和执行好《企业会计准则第7号——非货币性资产交换》。
In view of the fact that many enterprises’ accounting personnel in practice have the commercial substance to judge whether the exchange of non-monetary assets has commercial substance or not, there are still some difficult actual situations. From the perspective of easy understanding, the methods and attention to determine the commercial substance of non-monetary asset exchange are introduced Matters in order to promote enterprise accounting personnel to further study seriously, master and implement “good accounting standards No. 7 - non-monetary assets exchange.”