新修《非货币性资产交换准则》补遗探讨  

Discussion on the Addendum in the New Non-monetary Assets Exchange Guidelines

作　　者：刘婷婷[1] LIU Tingting(Chongqing Technology and Business University,Chongqing 400067,China)

机构地区：[1]重庆工商大学会计学院,重庆400067

出　　处：《重庆电子工程职业学院学报》2020年第4期22-25,共4页Journal of Chongqing College of Electronic Engineering

摘　　要：新修订的《企业会计准则第7号——非货币性资产交换》强调了与其他会计规范的衔接,细化了基于不同计量基础的实务处理。本文分析了非货币性资产交换含补价时,对于收付补价方计算比例不同带来的问题,并讨论在多项资产交换中包含服务的情形及未对同时换出包含存货在内的多项资产交换的处理作出明确规范。The newly revised Enterprise Accounting Standard No.7——Non-monetary Asset Exchange emphasizes the connection of Enterprise Accounting Standard with other accounting norms and refines the practical treatment based on different measurement bases.This paper analyzes the problems caused by the different calculation proportion of non-monetary asset exchange and discusses the situation of the services in multiple asset exchanges and the failure to make clear norms for the treatment of multiple asset exchanges including inventory.

关 键 词：非货币性资产交换 补价 服务 存货 会计准则 

分 类 号：F233[经济管理—会计学]