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《非货币性资产交换》准则将非货币性资产交换区分为两类,即具有商业实质并且换入或换出资产的公允价值能够可靠计量的非货币性资产交换以及不满足上述要求的非货币性资产交换。前者简称按公允价值模式计量的非货币性资产交换,后者简称按成本模式计量的非货币性资产交换。这两类非货币性资产交换在会计处理中有所不同,主要体现在是否确认损益。根据会计准则判断只有按公允价值模式计量的非货币性资产交换才涉及到损益的确认,而损益的确认又涉及到企业所得税的应纳税所得额调整的相关事宜,同时非货币性资产交换还涉及到流转税的问题。
The principle of “non-monetary asset exchange” divides the exchange of non-monetary assets into two categories, that is, the exchange of non-monetary assets that have the substance of business and the fair value of the assets exchanged in or out of assets can be reliably measured, and non-monetary assets that do not meet the above requirements Exchange of assets. The former refers to the exchange of non-monetary assets measured by fair value model, the latter referred to as non-monetary asset exchange measured by cost model. The exchange of these two types of non-monetary assets in the accounting treatment is different, mainly reflected in whether the recognition of profit or loss. According to accounting standards, only the non-monetary asset exchange measured by fair value mode involves the recognition of profit and loss, while the recognition of loss and profit relates to the adjustment of taxable income of enterprise income tax. Meanwhile, the exchange of non-monetary assets also involves The issue of turnover tax.