| 非货币性资产交换准则浅析 |
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| 引用本文： | 柯于珍. 非货币性资产交换准则浅析[J]. 九江职业技术学院学报, 2008, 0(4): 85-86 |
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| 作者姓名： | 柯于珍 |
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| 作者单位： | 江西财经职业学院,江西九江,332000 |
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| 摘 要： | 财政部于2006年发布了新的《企业会计准则第7号——非货币性资产交换》。新准则是我国会计准则国际趋同的产物，具有一定的先进性，但仍然存在有待完善的地方。
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| 关 键 词： | 非货币性资产交换 新准则 商业实质 公允价值 账面价值 |
Analysis of Non-monetary Assets Exchange Criterion |
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| Ke Yu-zhen. Analysis of Non-monetary Assets Exchange Criterion[J]. Journal of Jiujiang Vocational and Techinical College, 2008, 0(4): 85-86 |
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| Authors: | Ke Yu-zhen |
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| Affiliation: | KE Yu-zhen(Jiangxi Vocational College of Finance , Economics,Jiujiang City,Jiangxi Province,332000) |
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| Abstract: | Ministry of Finance of People's Republic of China issues the latest Accounting Standard for Business Enterprises No.7-Exchange of non-monetary assets.The Standard is come into being under international convergence.It's advanced in some fields,but also has some places to be improved. |
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| Keywords: | Non-monetary assets exchange new standards sound value book value |
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