问题已解决
這個(gè)是沒(méi)有商業(yè)實(shí)質(zhì)的換入嗎
FAILED
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從題目看有商業(yè)實(shí)質(zhì)。
2022 08/29 20:09
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2022 08/29 20:11
麻煩寫下會(huì)計(jì)分錄呢
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2022 08/29 20:18
這答案以換去確認(rèn)換入,應(yīng)該是沒(méi)有商業(yè)實(shí)質(zhì)
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2022 08/29 20:40
1.換出資產(chǎn)的公允價(jià)值能夠可靠確定,應(yīng)當(dāng)優(yōu)先考慮按照換出資產(chǎn)的公允價(jià)值作為確定換入資產(chǎn)成本的基礎(chǔ);
2.如果有確鑿證據(jù)表明換入資產(chǎn)的公允價(jià)值更加可靠的,應(yīng)當(dāng)以換入資產(chǎn)公允價(jià)值為基礎(chǔ)確定換入資產(chǎn)的成本。
一般情況下都是以換出資產(chǎn)的公允價(jià)作為換入資產(chǎn)的成本。
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