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财政部2006年2月15日颁布《企业会计准则第7号——非货币性资产交换》(以下简称新准则),较2001年发布的《企业会计准则——非货币性资产交换》对原准则局部进行了修订。对新准则学习和与旧准则进行对比研究,能够了解会计准则发展变化的趋势,有助于指导会计具体工作,更有助于会计准则的进一步发展和完善。修订后的非货币性资产交换会计准则与旧准则相比的区别,主要表现在以下几个方面:
The Ministry of Finance promulgated the “Accounting Standard for Business Enterprises No. 7 - Non-monetary Assets Exchanges” (hereinafter referred to as “the new standards”) on February 15, 2006, comparing with the original version of “Accounting Standards for Business Enterprises - Non-monetary Assets Exchanges” The guidelines were partially revised. The new criterion learning and the comparative study with the old one can understand the trend of development and change of the accounting standards, help to guide the accounting work, and help the further development and improvement of the accounting standards. The difference between the revised accounting standards for non-monetary assets exchange and the old standards is mainly reflected in the following aspects: