《非货币性交易准则》修订前后内容差异辨析

Difference Analysis on the Original and Revised Edition of Non-monetary Transaction Guideline

《非货币性交易准则》修订前后内容变化很大。“现准则”改变了非货币性交易的核算原则,取消了非货币性资产的分类和两类非货币性交易的划分,减少了公允价值的使用,一律按换出资产的账面价值加相关税费确定换入资产的入帐价值,同时取消了交易损益的确认并简化了非货和性交易的披露内容。本文就该准则修订前后内容的主要差异作了逐一辨析,旨在分析、探讨其修订的科学性和合理性。

There is a great difference between the original and revised edition of Non-monetary Transaction Guideline in contents 'The Present Guideline' has changed the calculation criterion of non-monetary transaction, abolished the classification of non-monetary assets and the division of two non-monetary transactions, reduced the utilization of the fair value. It determines the entry value of change-in assets plus relevant tax. Meanwhile, it cancelled the confirmation of the transaction profit and loss, and simplifies the substance of the non-monetary transaction. The article analysis in detail on the major difference of the guideline between the original edition and revised edition for the purpose of analysising and studying the reasonableness and scientification of the revision.