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| 摘要: |
| 财政部于2001年重新颁发了修订后的<非货币性交易准则>.与旧准则相比,新准则修订了换入非货币性资产的计价以及相关损益的确认原则.新准则实施两年来,在规范会计核算,防止企业通过非货币性交易操纵会计利润等方面发挥了积极的作用,但与此同时也产生了这样或那样的问题. |
| 关键词: 非货币性交易 账面价值 公允价值 补价 |
| DOI： |
| 分类号:F275.2 |
| 基金项目: |
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| Study on Enterprise Accounting Principle--non currency transaction |
|
丛巍' target='_blank'>CONG Wei
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| Abstract: |
| Financial Department issued revised Non-currency Transaction Principle in 2001. This new principle revised calculation for exchanging non-currency asset and corresponding principles. Implementation of new principle for two years plays an active role in st |
| Key words: non-currency transaction,account value,public value |
