企业非货币性资产交换会计处理探讨[摘要]随着我国“对内搞活、对外开放”政策的实施，易货贸易得到了迅速的发展，企业进行非货币性资产交换活动也越来越频繁。非货币性资产交换准则也在社会经济发展和非货币性交易的浪潮的推动下变得更加具体且完善。财政部于2019年5月9日发布新非货币性资产交换准则并于同年6月10日开始实施。本文首先对非货币性资产定义内容及其准则的变化进行了介绍；然后，基于对新准则下的两种计量模式下的会计处理对企业非货币资产交换的影响的理解；接着指出企业在会计处理中应注意的问题；最后，分析非货币性资产交换对企业产生的影响并提出建议。[关键词]非货币性资产确认公允价值账面价值DiscussiononAccountingTreatmentofNon-monetaryAssetsExchangeofEnterprises[Abstract]WiththeimplementationofChina'spolicyof"invigoratingdomesticandopeningtotheoutsideworld",bartertradehasdevelopedrapidly,andnon-monetaryassetsexchangeactivitiesofenterprisesarebecomingmoreandmorefrequent.Withthedevelopmentofsocialeconomyandthetransactionofnon-monetaryassets,theexchangecriteriaofnon-monetaryassetsareconstantlyimproved.TheMinistryofFinanceissuedthenewnon-monetaryassetexchangecriteriaonMay9,2019andputthemintoeffectonJune10,2019.Firstly,thispaperintroducesthecontentofthedefinitionofnon-monetaryassetsandthechangesofitscriteria.Then,basedontheunderstandingofthenewstandards,itdiscussestheaccountingtreatmentoftheexchangeofnon-monetaryassetsinthetwomeasurementmodes.Thenpointsouttheproblemsthatenterprisesshouldpayattentiontointheaccountingtreatment;Finally,itanalyzestheimpactofnon-monetaryassetexchangeonenterprisesandputsforwardsomesuggestions.[KeyWords]Non-monetaryAssetsConfirmFairValueBookValue目录引言......................................................................1一、非货币性资产交换概述..................................................1（一）非货币性资产交换的界定...........................................1（二）非货币性资产交换会计的主要内容...................................1（三）非货币性资产交换准则修订的历史背景...............................2二、我国2019年非货币性资产交换准则修订的主要内容.........................2（一）非货币性资产交换定义.............................................2（二）准则的适用范围...................................................3（三）换入、换出资产的确认时点.........................................3（四）计量基础.........................................................3（五）信息披露.........................................................5三、我国企业非货币性资产交换的会计处理....................................5（一）非货币性资产交换的确认...........................................5（二）非货币性资产交换的计量...........................................5（三）非货币性资产交换的账务处理.......................................6四、企业在非货币性资产交换会计处理中应注意的问题..........................7（一）准则的适用范围...................................................7（二）商业实质的判断...................................................7（三）换出换入资产公允价值的确定.......................................8五、非货币性资产交换对企业的影响与建议....................................9（一）正面影响.........................................................9（二）负面影响.........................................................9（三）建议.............................................................9结论.....................................................................11致谢语........
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