| 非货币性资产交换准则变革的启示 |
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| 引用本文： | 纪子光,赵新梅.非货币性资产交换准则变革的启示[J].辽宁省交通高等专科学校学报,2008,10(3):47-48. |
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| 作者姓名： | 纪子光 赵新梅 |
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| 作者单位： | 辽宁省交通高等专科学校,辽宁,沈阳,110122 |
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| 摘 要： | 非货币性资产交换准则颁布以来,历经两次修订,本文分析了新准则在非货币性资产交换的一系列重大变化带给我们的重要启示。
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| 关 键 词： | 非货币性资产交换 会计准则 公允价值 |
Inspiration form Reform of Accounting Standards for Change of Nonmoneytary Assets |
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| Ji Ziguang,Zhao Xinmei.Inspiration form Reform of Accounting Standards for Change of Nonmoneytary Assets[J].Journal of Liaoning Provincial College of Communications,2008,10(3):47-48. |
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| Authors: | Ji Ziguang Zhao Xinmei |
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| Institution: | Ji Ziguang Zhao Xinmei |
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| Abstract: | Accounting standards for change of nonmoneytary assets had revised twice since its promulgating,this paper attempts to analyze that these major changes bring us so much important inspiration. |
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| Keywords: | change of nonmoneytary assets accounting standards fair value |
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