非货币性资产交换相关税费处理浅析

发布时间：2018-03-19 20:17

  本文选题：货币性　切入点：资产　出处：《财会通讯》2013年10期 　论文类型：期刊论文

【摘要】：正一、非货币性资产交换相关税费的内容《企业会计准则第七号———非货币性资产交换》规定:非货币性资产交换同时满足下列条件的,应当以换出资产的公允价值和应支付的相关税费作为换入资产的成本,换出资产公允价值与其账面价值的差额计入当期损益。其条件为:该交换具有商业实质;换入资产或换出资产的公允价值能够可靠地计量。不能同时具备
[Abstract]:First, the contents of the taxes and fees related to the exchange of non-monetary assets [Accounting Standards for Enterprises No. 7-Non-monetary assets Exchange > "stipulates that the exchange of non-monetary assets meets the following conditions at the same time," The fair value of the exchanged assets and the relevant taxes and fees payable shall be taken as the cost of the exchange, and the difference between the fair value and the book value of the exchanged assets shall be recorded into the profits and losses of the current period. The fair value of an asset for or out of it can be reliably measured.
【作者单位】： 河南商业高等专科学校;
【分类号】：F233
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本文编号：1635832