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1、Analysisoffairvaluemeasurementinthenon-monetaryexchangeofassetsAbstract:ThereleaseofthenewaccountingstandardsandimplementationofamilestoneinChina’saccountingprofession.Thenewguidelinesinamajorbrightspotistheexchangeofnon-monetaryassetsandotheraspectsofusingfairvaluemeasurement.Meanwhi
2、le,inordertopreventabuseofthefairvalueofearningsmanipulationoccurs,theguidelinesalso‘artificial’carefullyprovidedfortheuseofthefairvalueofthepremise,whichisthefairvalueshouldbeableto‘achieveareliableandmeasurement’.Thisarticlewillexplorethefairvalueofnon-monetaryassets,theimpactofthee
3、xchange,andgivesomerelevancetotheproposalforreferenceonly.Keywords::newaccountingstandards;fairvaluemeasurement;non-monetaryassetsexchange;commercialsubstance;cashflow1,fairvalueandnon-monetaryassetsexchangedOverview1.FairValue12Fairvalue,thatmeansafairdeal,arefamiliarwithbothtransact
4、ions,theassetswapordebtsettlementamount.Determinethefairvaluebasisinaccordancewiththefollowingthreekinds:First,iftheassetsinanactivemarket,thenthemarketvalueoftheassetshallbefairvalue;secondisiftheassetdoesnotexistanactivemarket,butwiththeassetsofactivemarketexistsforsimilarassets,the
5、nthefairvalueoftheassetsrelatedtoasimilarmutatismutandis,todeterminethemarketvalueofassets;third,iftheassetsandsimilarassetsdonotexistinanactivemarket,thenthefairvalueoftheassetsinaccordancewiththeuseoftheassetcanbederivedfromthepresentvalueoffuturecashflowsassessmentdetermined.2.Thee
6、xchangeofnon-monetaryassetsNon-monetaryassetsreferstoassetsotherthanmonetaryassets.Ofnon-monetaryassetswapmeansthatthemainpartiestothetransactioninordertoinventory,fixedassets,intangibleassetsandlong-termequityinvestmentsandothernon-monetaryexchangeofassets.Thisexchangedoesnotinvolve,
7、orinvolvesonlyasmallamountofmonetaryassets(iethepremium).Non-monetaryassetstodeterminefair12valueprincipleis:ifthereisanactivemarketoftheasset,thenthemarketvalueofassetstotheirfairvalue;ifthereisnoactivemarketoftheassetsoftheassetswithsimilarassets,therearestillactiveinthemarket,thent
8、heThe
