新旧《非货币性交易》会计准则比较研究  

Comparison between old and new accountant norms for the no currency trades

作　　者：陈明晓[1] 

机构地区：[1]中国联通辽宁分公司,辽宁沈阳110003

出　　处：《中国经济评论（1536-9056）》2007年第4期51-53,共3页Zhongguo Jingji Pinglu

摘　　要：由于当时的国情和制定时间仓促，修订前的《非货币性交易》会计准则存在着很多不足之处。准则修订後，其计量过程更加简化、准确，但也出现了一些新问题。本文针对《非货币性交易》会计准则修订前後的变化进行比较，提出了新准则仍有待完善之处的建议。There is much insufficient in the norms of the previous no currency trade accountant norms because of Chinese national conditions and the limited time. Although it had recommended the concept of the fair and proper value, the situation made the forms for reporting the financial affairs seriously not true because of the difficulties to gain, and it caused the enterprises to exchange the false profit. After the norms revised, some problems were solved. But some new problems are still eager to solve, such as define distinguish, accountant calculate, affirm of the assets value, affirm of the replenish price, adaptation and so on .The aim is to make an inquiry into the changes about the revised accountant norms for the no currency trades.

关 键 词：非货币性交易 公允价值 账面价值 入账价值 会计准则国际化 

分 类 号：F233.2[经济管理—会计学]