【摘 要】
：
非货币性资产交换是一种非经常性的交易行为,是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换,交换中一般不涉及货币性资产或只涉及少量的
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非货币性资产交换是一种非经常性的交易行为,是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换,交换中一般不涉及货币性资产或只涉及少量的货币性资产,即补价。企业以非货币性资产交换取得的存货,其入账价值应该根据该项交换是否具有商业实质以及换入存货或换出资产的公允价值是否能够可靠的计量,分别以公允价值为基础进行计量或以账面价值为基础进行计量。本文主要探讨了换入的存货以公允价值为基础进行计量的会计处理。
Exchange of non-monetary assets is a non-recurring trading behavior, exchange of non-monetary assets, such as inventories, fixed assets, intangible assets and long-term equity investments, which are not involved in the exchange of monetary assets or only Involving a small amount of monetary assets, that is, premiums. The recorded value of the inventories acquired by an enterprise for exchange of non-monetary assets should be measured on the basis of fair value or based on the fair value of the exchange according to whether the exchange has commercial substance and the fair value of the stock exchanged or the assets transferred out, respectively, or Book value as the basis for measurement. This article mainly discusses the accounting treatment of stock exchange on the basis of fair value.
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