我国非货币性交易会计处理中的计价基础问题

我国非货币性交易会计准则要求企业在处理非货币性交易会计事项时 ,以换出资产的账面价值为换入资产入账价值的计价基础 ,按这一原则 ,虽然换入资产的入账价值在会计处理上具有可验证性 ,但却不能反映换入资产的真实价值 ,并且在换出资产公允价值低于其账面价值时会导致其会计处理背离谨慎性原则 ,为解决这一问题 ,应换出资产账面价值与公允价值孰低的原则确定换入资产的入账价值。

On the Basis of Non-monetary Deals Accounting in China

According to accounting rules in non-monetary deals in China,the book value of target assets should base on the paper value of source assets when businesses deal with non-monetary deals.Though the book value of target assets are based on reality,they cannot reflect the true value of target assets completely and it is not in accord with caution principle when the accepted vlule of source assets are lower than the paper value.This paper tries to offer a solution that the book value of target assets should base on the comparison between the paper value of source assets and the accepted value.