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ying gai zeng hou fei huo bi xing zi chan jiao huan de hui ji que ren yu ji liang
Author(s): 
Pages: 62-67
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  非货币性资产交换商业实质计量基础CAS 7CAS 39;
Abstract: CAS 7对我国企业非货币性资产交换的会计核算及相关信息披露进行了规范,其会计核算的重点在于计量基础的确定、损益的确认、换入资产入账价值的确定以及所涉及的相关税费的处理。对于计量基础的确定,首先要确认商品交换是否属于非货币性资产交换,其次分析该交换是否具有商业实质,最后分析交易双方所交换商品的公允价值能否持续可靠地计量。以"营改增"后的相关财税处理规定为基础,基于非货币性资产交换的经济实质,通过实例解析采用公允价值计量基础与采用账面价值计量基础时的会计处理。
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