【正文】
AbstractThe release of new accounting standards and implementation, is our country accountant the milepost. In the new accounting standards is a major bright spot in the exchange of nonmonetary assets other aspects of the use of fair value measurement. At the same time in order to prevent the abuse of fair value is there profit manipulation, criterion and human carefully prescribed the use of fair value is premise, fair value should be achieved with reliable measurement. This article will explore the fair value of the nonmonetary assets exchange effects, and gives some related suggestions are for reference only.Key word:The new accounting standards。作者專業(yè):作者學(xué)號(hào):作者簽名:年 月 日公允價(jià)值計(jì)量在非貨幣性資產(chǎn)交換中的應(yīng)用The fair value measurement in non monetary assets exchange application5 / 13摘 要:新會(huì)計(jì)準(zhǔn)則的發(fā)布與實(shí)施,是我國(guó)會(huì)計(jì)界的里程碑。對(duì)