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dui fei huo bi xing jiao yi zhun ze de liang dian si kao
Pages: 30
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  非货币性交易换出资产企业会计货币性负债待售持有资产账面价值补价销售费用库存商品;
Abstract: 《企业会计准则———非货币性交易》(以下简称“非货币性交易准则”)及其指南的颁布,标志着我国会计准则体系的进一步完善。在学习准则的过程中,笔者发现尚有几个未明确规范的问题,有待进一步探讨。一、不同用途的非待售资产交换的性质盈利过程是否完成,是区分同类非货...
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