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ch10-assetexchange(參考版)

2025-05-24 21:41本頁面
  

【正文】 Chapter 101 Acquisition and Disposition of Property, Plant, and Equipment Chapter 10 –Asset Exchange Intermediate Accounting 12th Edition Kieso, Weygandt, and Warfield Chapter 102 Valuation The cost of asset acquired ordinarily accounted for on the basis of: the fair value of the asset given up or the fair value of the asset received, whichever is more evident. Exchanges of Nonmoary Assets Chapter 103 Valuation Accounting for Exchanges Chapter 104 Valuation Companies recognize a loss immediately whether the exchange has mercial substance or not. Rationale: Companies should not value assets at more than their fair value。 if the loss were deferred, assets would be overstated. Exchanges Loss Situation Chapter 105 Valuation Taylor Corp. trades its used machine for a new model (with mercial substance). The machine given up has a book value of $8,000 (original cost $12,000 less $4,000 accumulated depreciation) and a fair value of $6,000. In addition to the used machine, Taylor also paid $7,000 cash for the exchange. Exchanges Loss Situation (with or without mercial substance) Chapter 106 Gain or loss of the exchange: Fair value of used machine $ 6,000 Less: Book value
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