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非货币性资产交换

网络Exchange of non-monetary assets; non-monetary assets exchange; non-monetary assets transaction

非货币性资产交换

非货币性资产交换

非货币性资产交换

Exchange of non-monetary assets

...ble assets）企业会计准则第 7 号——非货币性资产交换（Exchange of non-monetary assets）企业会计准则第 8 号——资 …

non-monetary assets exchange

财务报... ... 土地使用权 rights of using land 非货币性资产交换 non-monetary assets exchange 商业实质 commercial substance ...

non-monetary assets transaction

注册会计师-会计英语 Post... ... 或： or 非货币性资产交换 non-monetary assets transaction 货币性资产 monetary assets ...

1

Part four, the operation of fair value in Exchange of Non -monetary Assets Standards .

第五部分，对《非货币性资产交换》准则实施中的策略建议。

3

Comparison Studies and Economic Analyses on the "Non-monetary Asset Exchange " Accounting Standards

“非货币性资产交换 ”新旧准则比较研究

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Article 4A non-monetary assets transaction, meeting any of the following conditions, is commercial in nature :

第四条满足下列条件之一的非货币性资产交换具有商业实质：

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analytical comparison between old and new accounting standards on non - monetary assets exchange

非货币性资产交换新旧会计准则比较与分析

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The Comparison of New Non -monetary Property Exchange Standard with the Old One

新旧非货币性资产交换准则的比较

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Article 10An enterprise shall disclose the following information relating to non-monetary transactions in the annotation :

第十条企业应当在附注中披露与非货币性资产交换有关的下列信息：

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Examination and calculation of non-money exchange made according to accountant norm in enterprise

企业应按会计准则进行非货币性资产交换的核算

9

Losses from exchange of non-monetary assets

非货币性资产交换损失

10

Gains from exchange of non-monetary assets

非货币性资产交换利得

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