《企业会计准则-非货币性交易》对同类非货币性资产交易和不同类非货币性资产交易中的资产计量标准、损益确认条件、资产减值损失确定等分别作了明确的、系统的规定。要求非货币性交易会计核算时先确认非货币性资产交易是属哪种类型的交易,即是同类非货币性资产交易,还是不同类非货币性资产交易,然后 The Accounting Standard for Business Enterprises - Non-monetary Transactions clearly and systematically stipulates the measurement standards for assets, the conditions for recognizing profit and loss and the determination of assets impairment losses for the transactions of similar non-monetary assets and transactions of different non-monetary assets respectively . Non-monetary transactions require accounting to confirm the first non-monetary transactions that belong to the type of transaction, which is similar non-monetary asset transactions, or different types of non-monetary asset transactions, and then