关于非货币性资产交换的会计处理_英文+中文

On the accounting treatment of non monetary assets exchangeAbstract: The exchange of non monetary assets is an important part of the current accounting standards system in China, the accounting is mainly to solve the problem of how to measure the change in value of assets and profits and losses are accounted for, how to confirm and measure of exchange of non monetary assets.Keywords: Non monetary assets transaction, Fair value, book value1.Overview of non monetary assets exchangeThe exchange of non monetary assets, refers to the exchange between main to the inventories, fixed assets, intangible assets and long-term equity investment of non monetary assets. The exchange does not involve cash or only a small amount of monetary assets (i.e. premium). The monetary assets, is refers to the enterprise to hold monetary funds and will be fixed or determinable amount collection of assets, including cash, bank deposits, accounts and notes receivable and bonds are held to maturity. The non monetary assets, which is other than monetary assets assets. The non monetary assets has its in the future for the enterprise to bring economic benefits is the most basic features different from monetary assets, namely money amount is not fixed or can not be determined.2.The commercial nature of judgmentThe commercial nature of judgment to judge whether the enterprise exchange of non monetary assets exchange for confirmation, and the exchange of non monetary assets book value and profit and loss method plays a vital role in. The commercial nature of judgment follows the principle of substance over form, in assets and swap out enterprises of other existing assets combined to produce a greater effect, which leads to change in the enterprise by the cash flow of the exchange assets impact and change asset is significantly different, indicating that the asset exchange has commercial substance.According to the Enterprise Accounting Standards No. seventh - the exchange of non monetary assets provisions of article fourth, meet one of the following conditions of non monetary assets exchange has commercial substance:The future cash flow of 1, in the assets at risk, time and amount and the assets surrendered significantly different. 2, the assets and the assets surrendered the expected present value of future cash flow is different, and the difference between them into the capitalThe production that the fair value of the assets is more significant than the.In determining the exchange of non monetary assets whether it is commercial in nature, the enterprise should exist whether related party transaction relationship between the parties concerned. Related party relationships exist may lead to the occurrence of non monetary assets exchange is not commercial in nature.3.The assets or for a reliable measurement of fair value of the assets1, change or the assets in an active market, shows that the fair value of the asset can be measured reliably.For the existence of assets trading securities, inventories, long-term equity investments, fixed assets, intangible assets and other non monetary active market, should take the assets market prices to determine the fair value basis.2, change or the assets itself there is no active market for similar assets, but there is an active market, shows that the fair value of the asset can be measured reliably. There is an active market for similar assets inventories, long-term equity investments, fixed assets, intangible assets and other non monetary assets, should be based on the market price of similar assets adjusted for the determination of the fair value basis.3, to not have the same or similar asset market transactions of comparable long-term equity investments, fixed assets, intangible assets and other non monetary assets, shall refer to the accounting standards for Enterprises No. twenty-second - the recognition and measurement of financial instruments, fair value is determined using valuation techniques. The fair value is determined using valuation techniques changes in the estimation of interval number is very small, or at fair value estimates change interval, to determine the fair value estimate of the probability can be reasonably determined for all, as the fair value can be measured reliably.4.Non monetary assets exchange accountingThe confirmation of accounting measurement accounting under the new accounting standards in the new accounting standards for the exchange of non monetary assets simultaneously satisfy two conditions, profit or loss is recognized at fair value and. One is the exchange has commercial substance; the two is the assets or swapped out measuring the fair value of the assets can be reliable. Do not meet the conditions, in an exchange of assets book value measurement and no gain or loss.1 to the fair value measurement(1) does not involve the premium accounting treatment with fair value accounting, in an exchange of taxes and fees related to the fair value of the assets plus shall pay, as the recorded value in the assets, the assets surrendered the fair value and book value is included in the current profits and losses. Formula: the assets recorded value = swap out the relevant taxes and fees fair value + assets shall be paid out of the.(2) involved in compensation accounting treatment with fair value accounting, payment of premium, in an exchange of the fair value of the assets, the relevant taxes and fees Premium Plus and shall pay, as the recorded value in the assets, the assets surrendered the fair value and book value is included in the current profits and losses. Formula: in the assets book value = swap out the relevant taxes and fees fair value + premium + assets should be paid. Boot is received, in an exchange of the fair value of the assets, less the boot and related taxes and fees should be paid, as the recorded value in the assets, the assets surrendered the fair value and book value is included in the current profits and losses. Formula: the assets recorded value = swap out the relevant taxes and fees fair value assets should be paid premium +.2 at book value measurement(1) involved in compensation accounting treatment with book value valuation, in an exchange of taxes and fees related to the book value of assets plus shall pay as the recorded value in the assets, not related to the profit and loss. Formula: for the cost of the assets = swap out the related taxes and fees + the book value of assets shall be paid out of the.(2) involved in compensation accounting treatment with book value valuation, the payment of premium, in an exchange of the book value of assets, the relevant taxes and fees Premium Plus and shall pay, as the recorded value in the assets, the two sides no gain or loss. Formula: for the cost of the assets = swap out the book value of assets + premium + pay related taxes and fees; boot is received, in an exchange of the carrying value of the asset, the relevant taxes and fees less the boot and shall pay, as the recorded value in the assets, do not calculate profits and losses of the current period. Formula: for the cost of the assets = swap out the related tax assets book value - boot + should pay.关于非货币性资产交换的会计处理摘要：非货币性资产交换是我国现行会计准则体系中的重要组成部分，其核算主要解决的问题是如何计量换入资产的入账价值，以及如何确认和计量非货币性资产交换的损益。关键字：非货币性资产交易，公允价值，账面价值一、非货币性资产交换的概述非货币性资产交换，是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及现金或只涉及少量的货币性资产（即补价）。其中货币性资产，是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券。非货币性资产，是指货币性资产以外的资产。非货币性资产有别于货币性资产的最基本特征是其在将来为企业带来的经济利益，即货币金额是不固定的或不可确定的。二、商业实质的判断商业实质的判断对于企业判断交换是否为非货币性资产交换，以及非货币性资产交换入账价值的确认和损益的确认方法起着至关重要的作用。商业实质的判断遵循了实质重于形式的原则，换入资产与换出企业其他现有资产相结合能够产生更大的效用，从而导致换入企业受该换入资产影响产生的现金流量与换出资产明显不同，则表明该资产交换具有商业实质。根据企业会计准则第7号非货币性资产交换第四条规定，满足下列条件之一的非货币性资产交换具有商业实质：1、换入资产的未来现金流量在风险、时间和金额方面与换出资产显著不同。2、换入资产与换出资产的预计未来现金流量现值不同，且其差额与换入资产和换出资产的公允价值相比是重大的。在确定非货币性资产交换是否具有商业实质时，企业应关注交易各方之间是否存在关联方关系。关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。三、换入资产或换出资产公允价值的可靠计量1、换出或换入资产存在活跃市场的，表明该资产的公允价值能够可靠计量。对于存在活跃市场的交易性证券、存货、长期股权投资、固定资产、无形资产等非货币性资产，应当以资产的市场价格为基础确定其公允价值。2、换出或换入资产本身不存在活跃市场但类似资产存在活跃市场的，表明该资产的公允价值能够可靠计量。对于类似资产存在活跃市场的存货、长期股权投资、固定资产、无形资产等非货币性资产，应当以调整后的类似资产市场价格为基础确定其公允价值。3、对于不存在同类或类似资产可比市场交易的长期股权投资、固定资产、无形资产等非货币性资产，应当参照企业会计准则第22号金融工具确认和计量等，采用估值技术确定其公允价值。采用估值技术确定的公允价值估计数的变动区间很小，或者在公允价值估计数变动区间内，各种用于确定公允价值估计数的概率能够合理确定的，视为公允价值能够可靠计量。四、非货币性资产交换的会计处理新准则下会计处理的会计计量的确认 新准则对于非货币性资产交换同时满足两个条件时，以公允价值计量且确认损益。一是该项交换具有商业实质；二是换入资产或换出资产的公允价值能够可靠的计量。不符合条件的，以换出资产的账面价值计量且不确认损益。 1.以公允价值计量（1）不涉及补价的会计处理 若以公允价值计价，以换出资产的公允价值加上应支付的相关税费，作为换入资产的入账价值，换出资产公允价值与其账面价值的差额计入当期损益。公式为:换入资产的入账价值=换出资产的公允价值+应支付的相关税费。 （2）涉及补价的会计处理 若以公允价值计价，支付补价方，以换出资产的公允价值，加上补价和应支付的相关税费，作为换入资产的入账价值，换出资产公允价值与其账面价值的差额计入当期损益。公式为:换入资产的入账价值=换出资产的公允价值+补价+应支付的相关税费。收到补价方，以换出资产的公允价值，减去补价和应支付的相关税费，作为换入资产的入账价值，换出资产公允价值与其账面价值的差额计入当期损益。公式为: 换入资产的入账价值=换出资产的公允价值-补价+应支付的相关税费。 2.以账面价值计量 （1）涉及补价的会计处理 若以账面价值计价，以换出资产的账面价值加上应支付的相关税费作为换入资产的入账价值，不涉及损益。公式为：换入资产的成本=换出资产的账面价值+应支付的相关税费。 （2）涉及补价的会计处理 若以账面价值计价，支付补价方，以换出资产的账面价值，加上补价和应支付的相关税费，作为换入资产的入账价值，双方不确认损益。公式为:换入资产的成本=换出资产的账面价值+支付的补价+相关税费；收到补价方，以换出资产的账面价值，减去补价和应支付的相关税费，作为换入资产的入账价值，不 计算 当期损益。公式为:换入资产的成本=换出资产的账面价值-补价+应支付的相关税费。