非货币性交易
- 网络non-monetary transaction;Nonmonetary Transactions
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具有客观性,非货币性资产交易损益资本化,避免人为操纵利润。
It is objective because non-currency assets trade is capitalized , this item can avoid profit controlled by person .
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新准则的最大的特色之一是引入了公允价值计量属性,金融资产、投资性房地产、债务重组、非货币性资产交易等准则中均运用公允价值作为其主要计量手段。
The biggest new feature of the guidelines is the introduction of fair value measurement attributes , financial assets , investment property , debt restructuring , trade and other non-monetary assets are for the use of fair value measurement as its primary means .