本文選題：貨幣性　切入點(diǎn)：資產(chǎn)　出處：《財(cái)會(huì)通訊》2013年10期 　論文類(lèi)型：期刊論文

【摘要】：正一、非貨幣性資產(chǎn)交換相關(guān)稅費(fèi)的內(nèi)容《企業(yè)會(huì)計(jì)準(zhǔn)則第七號(hào)———非貨幣性資產(chǎn)交換》規(guī)定:非貨幣性資產(chǎn)交換同時(shí)滿足下列條件的,應(yīng)當(dāng)以換出資產(chǎn)的公允價(jià)值和應(yīng)支付的相關(guān)稅費(fèi)作為換入資產(chǎn)的成本,換出資產(chǎn)公允價(jià)值與其賬面價(jià)值的差額計(jì)入當(dāng)期損益。其條件為:該交換具有商業(yè)實(shí)質(zhì);換入資產(chǎn)或換出資產(chǎn)的公允價(jià)值能夠可靠地計(jì)量。不能同時(shí)具備
[Abstract]:First, the contents of the taxes and fees related to the exchange of non-monetary assets [Accounting Standards for Enterprises No. 7-Non-monetary assets Exchange > "stipulates that the exchange of non-monetary assets meets the following conditions at the same time," The fair value of the exchanged assets and the relevant taxes and fees payable shall be taken as the cost of the exchange, and the difference between the fair value and the book value of the exchanged assets shall be recorded into the profits and losses of the current period. The fair value of an asset for or out of it can be reliably measured.
【作者單位】： 河南商業(yè)高等專(zhuān)科學(xué)校;
【分類(lèi)號(hào)】：F233
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本文編號(hào)：1635832