非货币性资产交换中公允价值计量的条件应用  

On Requirements for Fair Value Measurements in Non-monetary Property Exchange

作　　者：李露[1] 

机构地区：[1]泰州师范高等专科学校,江苏泰州225300

出　　处：《淮南职业技术学院学报》2009年第4期13-15,共3页Journal of Huainan Vocational Technical College

摘　　要：非货币性资产交换引入了公允价值计量属性,并且规定其应用条件,公允价值计量理念先进,与国际接轨,但在我国的非货币性资产交换实际应用中,并没有达到预期效果,针对规定的应用条件,仍有一些问题需要进一步明确和规范。The fair value measurement attribute has been introduced into the non -monetary property exchange. Its application conditions have also been regulated. The conception of the fair value measurement is advanced and geared to international conventions. application of non - monetary property exchange However, it has not achieved the anticipated effect in the practical in our country. Some problems are yet to be clarified and standardized in view of the application conditions.

关 键 词：非货币性资产交换 商业实质 公允价值 建议 

分 类 号：F230[经济管理—会计学]