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非货币性资产交换换入资产的成本计量基础有两种:公允价值和账面价值。以公允价值为计量基础的需要同时满足该项交换具有商业实质和换入或换出资产公允价值能可靠计量这两个前提条件,而商业实质和公允价值的确定缺乏可靠的判断依据,人为操纵性大,这就带来了换入资产成本计量问题。本文以商业实质的判断和公允价值可靠计量的判断为切入点分析了非货币性资产交换换入资产成本计量中存在的问题,并提出了相关改善建议。
Non-monetary assets exchange Assets into the cost of measuring the basis of two kinds: fair value and book value. The need of measuring based on the fair value satisfies both of the commercial realities of the exchange and the reliable measurement of the fair value of the exchanged-in assets. The determination of commercial substance and fair value lacks reliable basis for judgment. Artificial manipulation Sexuality, which brings about the measurement of the cost of assets swapped in. Based on the judgments of commercial substance and the reliable measurement of fair value, this article analyzes the problems in the measurement of asset cost for the exchange of non-monetary assets and puts forward some suggestions for improvement.