非货币性资产交换新旧准则的差异及其应用  

The Difference between New/Old Stanolard and Their Applying on the Exchange of Non-monetary Asset

作　　者：黄清芬[1] 

机构地区：[1]广西工商职业技术学院,南宁530003

出　　处：《价值工程》2008年第9期140-142,共3页Value Engineering

摘　　要：随着经济的发展和会计制度的进一步完善,财政部于2006年2月制定了新的会计准则。其中,会计准则第七号规范了非货币性资产交换的确认、计量和相关信息的披露。由此,引发了新旧准则的差异分析。通过理论与实例相结合,加深对新准则下非货币性资产的认识。with development of the economy and perfection of the system of accounting, Ministry of finance people＇s republic of China have worked out the new accounting standards for business enterprises in February,2006. No.7 is to standardize the confirmation and measurement of non-monetary assets transaction, and disclosure of relevant information.which leads to the difference analysis between the old and the new accounting standards. By the ways of combing the theory with example,we can deeply understand the exchange of non-monetary assets in the new standards.

关 键 词：非货币性资产交换 新旧准则差异 应用 

分 类 号：F273.4[经济管理—企业管理]