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二级参考文献8
1中华人民共和国财政部.企业会计准则[M].北京:中国财政经济出版社,2003..
2J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. 2004. Intermediate accounting. 3rd ed. Irwin: Mc Graw-Hill, 478 - 185.
3FAS153 : Exchanges of Nonmonetary Assets. FASB.
4APB29: Acounting for Nonmonetary Transactions. FASB.
