论非货币交易会的国际比较.doc

目录 摘要 I Abstract II 1 绪论 1 1.1 研究目的与意义 1 1.2 国内外研究现状 1 1.3 研究内容 2 2 非货币性交易准则的名称及涵盖范围 3 2.1 我国准则名称及范围 3 2.2 美国准则名称及范围 3 2.3 国际会计准则委员会准则名称及范围 4 3 换入资产入账价值的确认 5 3.1 我国入账价值的确认 5 3.2 美国入账价值的确认 5 3.3 国际会计准则委员会入账价值的确认 6 4 交易损益的确认 7 4.1 我国交易损益的确认 7 4.2 美国交易损益的确认 7 4.3 国际会计准则委员会交易损益的确认 8 5 非货币性交易的会计处理 9 5.1 不涉及补价时 9 5.2 涉及补价时 10 6我国非货币性交易准则的完善——基于实例 11 6.1 实例应用 12 6.2 由实例引发的对我国非货币性交易的思考与完善 14 7 结束语 17 参考文献 18 致 谢 19 摘要 非货币性交易这一现象在当代经济社会中层出不穷, 各种资产置换、股权交换等交易行为日益频繁、交易金额也不断增大。为了规范非货币性交易的会计确认、计量和报告, 无论是我国、美国还是国际会计准则委员会都在为制定和规范相应的准则而努力。我国于2007年实施新企业会计准则，其中对非货币性交易规范发生了一些变化，这种变化体现出一种国际趋同。而其核算范围、判断标准、会计处理等方面与美国、国际会计准则非货币性资产交换准则相比,有相通的地方，但同时也存在差异。 本文主要研究了研究结果表明：本文的特色在于：Abstract The phenomenon of non-monetary transactions in contemporary economic society keep emerging, all kinds of assets and stock exchange trading replacement behavior is becoming more and more frequent, transaction amount also growing larger. In order to standardize the non-monetary transactions accounting recognition, measurement and reporting, whether our country, the United States or the IASB try hard to develop and?standardize?appropriate?criteria. New Enterprise Accounting Standards of our country was implemented in 2007, including the non-monetary transactions standard has undergone some changes, which reflects international convergence. Compared with the United States or the International Accounting Standards?guidelines, there are both same and different points on the?scope of?its accounting?criteria and accounting?treatment. This papers studies the?name?of ?the?non-monetary transactions, the value?recognized in profit?of?the changed in assets ,the gain and loss affirmance and the accounting treatment, and their differences in China, the United States, the International Accounting Standards. tried by an international range in order to deepen understanding of the non-monetary transactions, and an instance of the application of analysis of the criteria and expectations of its improvements. The results show