Nonmonetary asset exchanges revisited: An updated pedagogical approach |
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| Authors: | David O'Bryan Guy W. Owings Jeffrey Quirin Kevin Berry |
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| Affiliation: | 1. Pittsburg State University USA;1. Department of Sports Orthopaedics, Technical University of Munich, Munich, Germany;2. Steadman Philippon Research Institute, Vail, Colorado, U.S.A.;3. Division of Orthopaedic Surgery, NYC Health + Hospitals/Jacobi, Bronx, New York, U.S.A.;4. Department of Orthopaedic Surgery, Albert Einstein College of Medicine, Bronx, New York, U.S.A.;5. The Steadman Clinic, Vail, Colorado, U.S.A.;1. Department of Dermatology, Seoul National University Hospital, Seoul, Korea;2. Seoul National University College of Medicine, Seoul, Korea;3. Institute of Human-Environment Interface Biology, Seoul National University, Seoul, Korea |
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| Abstract: | This paper reviews current GAAP for nonmonetary asset exchanges, presents a pedagogical approach that instructors and textbook authors can use to clarify their coverage of this topic, and highlights intermediate accounting textbooks that provide complete, accurate coverage of this topic. |
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