| 非货币性资产交换准则的理论基础及应用分析 |
| |
| 引用本文： | 余玉苗,龚长艳. 非货币性资产交换准则的理论基础及应用分析[J]. 财会通讯, 2007, 0(6) |
| |
| 作者姓名： | 余玉苗 龚长艳 |
| |
| 作者单位： | 武汉大学经济与管理学院 武汉大学经济与管理学院 湖北武汉 湖北武汉 |
| |
| 摘 要： | 2006年财政部发布了新的《企业会计准则》体系,标志着我国会计准则建设在适应市场经济发展需要和与国际会计规则趋同上又前进了一大步。本文以新《企业会计准则第7号——非货币性资产交换》为例,从经济后果和会计目标的角度阐释其理论基础,并结合长虹电器的资产置换案例,分析该准则的合理应用。
|
| 关 键 词： | 公允价值 经济后果 会计目标 |
Theoretical Basis and Application Analysis of Accounting Standards for Change of Nonmoneytary Assets |
| |
| Yu Yumiao Gong Changyan. Theoretical Basis and Application Analysis of Accounting Standards for Change of Nonmoneytary Assets[J]. Communication of Finance and Accounting, 2007, 0(6) |
| |
| Authors: | Yu Yumiao Gong Changyan |
| |
| Abstract: | The Ministry of Finance issued "Accounting Standards for Business Enterprises" in 2006. Compared to the former one, the new standards have improved greatly in many aspects. This paper attempts to analyze the theoretical basis of the issue of the No.7 standard -change of nonmoneytary assets from the view of economic consequences and accounting objectives, and analyze the fair application of this issue based on the Changhong case of assets exchange. |
| |
| Keywords: | Fair value Economic consequences Accounting objectives |
| 本文献已被 CNKI 维普 等数据库收录！ |
