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财政部自1999年开始正式发布《非货币性资产交易》准则并于2001年进行修订,2006年2月15日,再次修订和发布了新准则体系,其中包括新的《非货币性资产交换》准则(以下简称新准则),较原准则变化很大。本文通过对新准则演变的历史进程进行分析,对新准则的概念、判断标准、确认计量和会计处理进行解析,指出新准则运用过程中存在的重难点,有利用会计人员在会计实务中运用该准则,并特别提出该准则在执行过程中可能存在的问题及对策。
Since 1999, the Ministry of Finance has formally released the “Guidelines for Trading Non-monetary Assets” and revised it in 2001. On February 15, 2006, the new standard system was revised and released again, including the new “Non-monetary Asset Exchange” Guidelines (hereinafter referred to as the new guidelines), than the original guidelines vary greatly. By analyzing the historical process of the evolution of new guidelines, this paper analyzes the concepts, criteria, confirmation and accounting of the new guidelines, points out the difficulties and difficulties in the application of the new guidelines, makes use of the Guidelines, and in particular put forward the guidelines in the implementation process may exist problems and countermeasures.