非货币性资产交换准则适用边界问题的探讨

A Discussion on the Application Boundary of Non-monetary Asset Exchange Standard

具体会计准则不仅规范特定业务处理的原则和方法,更为重要的是界定特定业务的适用边界。如果一项具体准则适用边界不清晰,或者与其他准则存在相互矛盾,这样不仅不能进行正确的业务核算,还有可能造成相同业务不同的会计处理,其结果是无法为报表使用者提供有用的财务信息。因此辨别一项经济业务具体适用哪一项具体准则就显得尤为重要,这也就是准则适用边界的问题。2019年新颁布的CAS7—非货币性资产交换准则尽管较原准则对不同业务处理适用不同准则边界的问题有了明确的规定,但是对某些特定业务具体适用哪一项准则仍存在规范不清晰的缺陷。本文尝试对非货币性资产交换准则与其他准则适用边界问题进行探讨,其目的就是为了能够更加清晰的理顺准则之间内在逻辑的一致性。

Specific accounting standards not only regulate the principles and methods of specific business processing, but also define the applicable boundaries of specific business. If the application boundary of a specific standard is not clear or contradictory with other standards, it will not only fail to carry out correct meterage of business, but also cause different accounting treatment for the same business. As a result, it will not be able to provide useful and accurate financial information for users of statements. Therefore, it is particularly important to distinguish which specific criterion is applicable to a specific business, which is also the problem of the application boundary of the criterion. Although the new CAS7-Non-monetary Asset Exchange Standard promulgated in 2019 has a clear stipulation on the application of different criteria boundaries to different business dealings compared with the original criteria, there is still a lack of clarity on which criteria should be applied to specific business. This article attempts to discuss the application boundary between the non-monetary asset exchange criteria and other criteria in order to rationalize the internal logical consistency between the criteria more clearly.