非货币性交易的会计处理【外文翻译】.doc

外文文献翻译原文:-,FASBissuedSFAS153,aryAssets,,,aryassetreceivedinareciprocalexchangeshouldberecordedusingthefairvalueoftheassetrelinquished,,APBO29,aryTransactions,permittedanexceptiontothisfairvalueprincipleforexchangesinvolving"similarproductiveassets.",mercialsubstance."(arytransactions,including"nonreciprocal"transferswithowners--.,dividendsin-kind;orotherparties--.,in-.)Thisstandardwasissuedaspartoftheshort-ountingStandardsBoard(IASB).Infact,FASBlargelyadoptedtherevisionspreviouslymadetoIAS16,Property,",,(),an"exchange"eptsanassetorservice(orsatisfiesaliability)byrelinquishinganotherasset,providingaservice,()amendsthisdefinitionofexchangebyrequiringthetransferortorelinquishtheusualrisksandrewardsoftheassetandhaveno"substantialcontinuinginvolvement""attributes"oftheassetsexchanged(.,similarordissimilar)[similarproductiveassetsare"ofthesamegeneraltype,thatperformthesamefu