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关于印发修订《企业会计准则第7号—— 非货币性资产交换》的通知

发布时间:2019-06-10  作者:senke

关于印发修订《企业会计准则第7号—— 非货币性资产交换》的通知

财会〔2019〕8号


GUOWUYUANYOUGUANBUWEI、YOUGUANZHISHUJIGOU,GESHENG、ZIZHIQU、ZHIXIASHI、JIHUADANLIESHICAIZHENGTING(JU),XINJIANGSHENGCHANJIANSHEBINGTUANCAIZHENGJU,CAIZHENGBUGEDIJIANGUANJU,YOUGUANZHONGYANGGUANLIQIYE:

南方彩票 WEISHIYINGSHEHUIZHUYISHICHANGJINGJIFAZHANXUYAO,GUIFANFEIHUOBIXINGZICHANJIAOHUANDEHUIJICHULI,TIGAOHUIJIXINXIZHILIANG,GENJU《QIYEHUIJIZHUNZE——JIBENZHUNZE》,WOBUDUI《QIYEHUIJIZHUNZEDI7HAO——FEIHUOBIXINGZICHANJIAOHUAN》JINXINGLEXIUDING,XIANYUYINFA,ZAISUOYOUZHIXINGQIYEHUIJIZHUNZEDEQIYEFANWEINEISHIXING。

ZHIXINGZHONGYOUHEWENTI,QINGJISHIFANKUIWOBU。

CAI ZHENG BU

2019NIAN5YUE9RI

FUJIAN:QIYEHUIJIZHUNZEDI 7 HAO——FEIHUOBIXINGZICHANJIAOHUAN

第一章 总则

南方彩票 DIYITIAO WEILEGUIFANFEIHUOBIXINGZICHANJIAOHUANDEQUEREN、JILIANGHEXIANGGUANXINXIDEPILU,GENJU《QIYEHUIJIZHUNZE——JIBENZHUNZE》,ZHIDINGBENZHUNZE。

南方彩票 DIERTIAO FEIHUOBIXINGZICHANJIAOHUAN,SHIZHIQIYEZHUYAOYIGUDINGZICHAN、WUXINGZICHAN、TOUZIXINGFANGDICHANHEZHANGQIGUQUANTOUZIDENGFEIHUOBIXINGZICHANJINXINGDEJIAOHUAN。GAIJIAOHUANBUSHEJIHUOZHISHEJISHAOLIANGDEHUOBIXINGZICHAN(JIBUJIA)。HUOBIXINGZICHAN,SHIZHIQIYECHIYOUDEHUOBIZIJINHESHOUQUGUDINGHUOKEQUEDINGJINEDEHUOBIZIJINDEQUANLI。FEIHUOBIXINGZICHAN,SHIZHIHUOBIXINGZICHANYIWAIDEZICHAN。

DISANTIAO BENZHUNZESHIYONGYUSUOYOUFEIHUOBIXINGZICHANJIAOHUAN,DANXIALIEGEXIANGSHIYONGQITAXIANGGUANHUIJIZHUNZE:(YI)QIYEYICUNHUOHUANQUKEHUDEFEIHUOBIXINGZICHANDE,SHIYONG《QIYEHUIJIZHUNZEDI 14 HAO——SHOURU》。(ER)FEIHUOBIXINGZICHANJIAOHUANZHONGSHEJIQIYEHEBINGDE,SHIYONG《QIYEHUIJIZHUNZEDI 20 HAO——QIYEHEBING》《QIYEHUIJIZHUNZEDI 2 HAO ——ZHANGQIGUQUANTOUZI》HE《QIYEHUIJIZHUNZEDI 33 HAO——HEBINGCAI 2 WUBAOBIAO》。(SAN)FEIHUOBIXINGZICHANJIAOHUANZHONGSHEJIYOU《QIYEHUIJIZHUNZEDI 22 HAO——JINRONGGONGJUQUERENHEJILIANG》GUIFANDEJINRONGZICHANDE,JINRONGZICHANDEQUEREN、ZHONGZHIQUERENHEJILIANGSHIYONG《QIYEHUIJIZHUNZEDI 22 HAO—— JINRONGGONGJUQUERENHEJILIANG》HE《QIYEHUIJIZHUNZEDI 23 HAO——JINRONGZICHANZHUANYI》。(SI)FEIHUOBIXINGZICHANJIAOHUANZHONGSHEJIYOU《QIYEHUIJIZHUNZEDI 21 HAO——ZULIN》GUIFANDESHIYONGQUANZICHANHUOYINGSHOURONGZIZULINKUANDENGDE,XIANGGUANZICHANDEQUEREN、ZHONGZHIQUERENHEJILIANGSHIYONG《QIYEHUIJIZHUNZEDI 21 HAO——ZULIN》。(WU)FEIHUOBIXINGZICHANJIAOHUANDEYIFANGZHIJIEHUOJIANJIEDUILINGYIFANGCHIGUQIEYIGUDONGSHENFENJINXINGJIAOYIDE,HUOZHEFEIHUOBIXINGZICHANJIAOHUANDESHUANGFANGJUNSHOUTONGYIFANGHUOXIANGTONGDEDUOFANGZUIZHONGKONGZHI,QIEGAIFEIHUOBIXINGZICHANJIAOHUANDEJIAOYISHIZHISHIJIAOHUANDEYIFANGXIANGLINGYIFANGJINXINGLEQUANYIXINGFENPEIHUOJIAOHUANDEYIFANGJIESHOULELINGYIFANGQUANYIXINGTOURUDE,SHIYONGQUANYIXINGJIAOYIDEYOUGUANHUIJICHULIGUIDING。

第二章 确认

DISITIAO QIYEYINGDANGFENBIEANZHAOXIALIEYUANZEDUIFEIHUOBIXINGZICHANJIAOHUANZHONGDEHUANRUZICHANJINXINGQUEREN,DUIHUANCHUZICHANZHONGZHIQUEREN:(YI)DUIYUHUANRUZICHAN,QIYEYINGDANGZAIHUANRUZICHANFUHEZICHANDINGYIBINGMANZUZICHANQUERENTIAOJIANSHIYUYIQUEREN;(ER)DUIYUHUANCHUZICHAN,QIYEYINGDANGZAIHUANCHUZICHANMANZUZICHANZHONGZHIQUERENTIAOJIANSHIZHONGZHIQUEREN。

DIWUTIAO HUANRUZICHANDEQUERENSHIDIANYUHUANCHUZICHANDEZHONGZHIQUERENSHIDIANCUNZAIBUYIZHIDE,QIYEZAIZICHANFUZHAIBIAORIYINGDANGANZHAOXIALIEYUANZEJINXINGCHULI:(YI)HUANRUZICHANMANZUZICHANQUERENTIAOJIAN,HUANCHUZICHANSHANGWEIMANZUZHONGZHIQUERENTIAOJIANDE,ZAIQUERENHUANRUZICHANDETONGSHIJIANGJIAOFUHUANCHUZICHANDEYIWUQUERENWEIYIXIANGFUZHAI。(ER)HUANRUZICHANSHANGWEIMANZUZICHANQUERENTIAOJIAN,HUANCHUZICHANMANZUZHONGZHIQUERENTIAOJIANDE,ZAIZHONGZHIQUERENHUANCHUZICHANDETONGSHIJIANGQUDEHUANRUZICHANDEQUANLIQUERENWEIYIXIANGZICHAN。

第三章 以公允价值为基础计量

DILIUTIAO FEIHUOBIXINGZICHANJIAOHUANTONGSHIMANZUXIALIETIAOJIANDE,YINGDANGYIGONGYUNJIAZHIWEIJICHUJILIANG:(YI)GAIXIANGJIAOHUANJUYOUSHANGYESHIZHI;(ER)HUANRUZICHANHUOHUANCHUZICHANDEGONGYUNJIAZHINENGGOUKEKAODIJILIANG。HUANRUZICHANHEHUANCHUZICHANDEGONGYUNJIAZHIJUNNENGGOUKEKAOJILIANGDE,YINGDANGYIHUANCHUZICHANDEGONGYUNJIAZHIWEIJICHUJILIANG,DANYOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODECHUWAI。

南方彩票 DIQITIAO MANZUXIALIETIAOJIANZHIYIDEFEIHUOBIXINGZICHANJIAOHUANJUYOUSHANGYESHIZHI:(YI)HUANRUZICHANDEWEILAIXIANJINLIULIANGZAIFENGXIAN、SHIJIANFENBUHUOJINEFANGMIANYUHUANCHUZICHANXIANZHUBUTONG。(ER)SHIYONGHUANRUZICHANSUOCHANSHENGDEYUJIWEILAIXIANJINLIULIANGXIANZHIYUJIXUSHIYONGHUANCHUZICHANBUTONG,QIEQICHAEYUHUANRUZICHANHEHUANCHUZICHANDEGONGYUNJIAZHIXIANGBISHIZHONGDADE。

南方彩票 DIBATIAO YIGONGYUNJIAZHIWEIJICHUJILIANGDEFEIHUOBIXINGZICHANJIAOHUAN,DUIYUHUANRUZICHAN,YINGDANGYIHUANCHUZICHANDEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIHUANRUZICHANDECHENGBENJINXINGCHUSHIJILIANG;DUIYUHUANCHUZICHAN,YINGDANGZAIZHONGZHIQUERENSHI,JIANGHUANCHUZICHANDEGONGYUNJIAZHIYUQIZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。YOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODE,DUIYUHUANRUZICHAN,YINGDANGYIHUANRUZICHANDEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE;DUIYUHUANCHUZICHAN,YINGDANGZAIZHONGZHIQUERENSHI,JIANGHUANRUZICHANDEGONGYUNJIAZHIYUHUANCHUZICHANZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。

DIJIUTIAO YIGONGYUNJIAZHIWEIJICHUJILIANGDEFEIHUOBIXINGZICHANJIAOHUAN,SHEJIBUJIADE,YINGDANGANZHAOXIALIEGUIDINGJINXINGCHULI:(YI)ZHIFUBUJIADE,YIHUANCHUZICHANDEGONGYUNJIAZHI,JIASHANGZHIFUBUJIADEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIHUANRUZICHANDECHENGBEN,HUANCHUZICHANDEGONGYUNJIAZHIYUQIZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。YOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODE,YIHUANRUZICHANDEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE,HUANRUZICHANDEGONGYUNJIAZHIJIANQUZHIFUBUJIADEGONGYUNJIAZHI,YUHUANCHUZICHANZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。(ER)SHOUDAOBUJIADE,YIHUANCHUZICHANDEGONGYUNJIAZHI,JIANQUSHOUDAOBUJIADEGONGYUNJIAZHI,JIASHANGYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIHUANRUZICHANDECHENGBEN,HUANCHUZICHANDEGONGYUNJIAZHIYUQIZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。YOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODE,YIHUANRUZICHANDEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE,HUANRUZICHANDEGONGYUNJIAZHIJIASHANGSHOUDAOBUJIADEGONGYUNJIAZHI,YUHUANCHUZICHANZHANGMIANJIAZHIZHIJIANDECHAEJIRUDANGQISUNYI。

南方彩票 DISHITIAO YIGONGYUNJIAZHIWEIJICHUJILIANGDEFEIHUOBIXINGZICHANJIAOHUAN,TONGSHIHUANRUHUOHUANCHUDUOXIANGZICHANDE,YINGDANGANZHAOXIALIEGUIDINGJINXINGCHULI:(YI)DUIYUTONGSHIHUANRUDEDUOXIANGZICHAN,ANZHAOHUANRUDEJINRONGZICHANYIWAIDEGEXIANGHUANRUZICHANGONGYUNJIAZHIXIANGDUIBILI,JIANGHUANCHUZICHANGONGYUNJIAZHIZONGE(SHEJIBUJIADE,JIASHANGZHIFUBUJIADEGONGYUNJIAZHIHUOJIANQUSHOUDAOBUJIADEGONGYUNJIAZHI)KOUCHUHUANRUJINRONGZICHANGONGYUNJIAZHIHOUDEJINGEJINXINGFENTAN,YIFENTANZHIGEXIANGHUANRUZICHANDEJINE,JIASHANGYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIGEXIANGHUANRUZICHANDECHENGBENJINXINGCHUSHIJILIANG。YOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODE,YIGEXIANGHUANRUZICHANDEGONGYUNJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIGEXIANGHUANRUZICHANDECHUSHIJILIANGJINE。(ER)DUIYUTONGSHIHUANCHUDEDUOXIANGZICHAN,JIANGGEXIANGHUANCHUZICHANDEGONGYUNJIAZHIYUQIZHANGMIANJIAZHIZHIJIANDECHAE,ZAIGEXIANGHUANCHUZICHANZHONGZHIQUERENSHIJIRUDANGQISUNYI。YOUQUEZAOZHENGJUBIAOMINGHUANRUZICHANDEGONGYUNJIAZHIGENGJIAKEKAODE,ANZHAOGEXIANGHUANCHUZICHANDEGONGYUNJIAZHIDEXIANGDUIBILI,JIANGHUANRUZICHANDEGONGYUNJIAZHIZONGE(SHEJIBUJIADE,JIANQUZHIFUBUJIADEGONGYUNJIAZHIHUOJIASHANGSHOUDAOBUJIADEGONGYUNJIAZHI)FENTANZHIGEXIANGHUANCHUZICHAN,FENTANZHIGEXIANGHUANCHUZICHANDEJINEYUGEXIANGHUANCHUZICHANZHANGMIANJIAZHIZHIJIANDECHAE,ZAIGEXIANGHUANCHUZICHANZHONGZHIQUERENSHIJIRUDANGQISUNYI。

第四章 以账面价值为基础计量

DISHIYITIAO BUMANZUBENZHUNZEDILIUTIAOGUIDINGTIAOJIANDEFEIHUOBIXINGZICHANJIAOHUAN,YINGDANGYIZHANGMIANJIAZHIWEIJICHUJILIANG。DUIYUHUANRUZICHAN,QIYEYINGDANGYIHUANCHUZICHANDEZHANGMIANJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEIZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE;DUIYUHUANCHUZICHAN,ZHONGZHIQUERENSHIBUQUERENSUNYI。

南方彩票 DISHIERTIAO YIZHANGMIANJIAZHIWEIJICHUJILIANGDEFEIHUOBIXINGZICHANJIAOHUAN,SHEJIBUJIADE,YINGDANGANZHAOXIALIEGUIDINGJINXINGCHULI:(YI)ZHIFUBUJIADE,YIHUANCHUZICHANDEZHANGMIANJIAZHI,JIASHANGZHIFUBUJIADEZHANGMIANJIAZHIHEYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE,BUQUERENSUNYI。(ER)SHOUDAOBUJIADE,YIHUANCHUZICHANDEZHANGMIANJIAZHI,JIANQUSHOUDAOBUJIADEGONGYUNJIAZHI,JIASHANGYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIHUANRUZICHANDECHUSHIJILIANGJINE,BUQUERENSUNYI。

南方彩票 DISHISANTIAO YIZHANGMIANJIAZHIWEIJICHUJILIANGDEFEIHUOBIXINGZICHANJIAOHUAN,TONGSHIHUANRUHUOHUANCHUDUOXIANGZICHANDE,YINGDANGANZHAOXIALIEGUIDINGJINXINGCHULI:(YI)DUIYUTONGSHIHUANRUDEDUOXIANGZICHAN,ANZHAOGEXIANGHUANRUZICHANDEGONGYUNJIAZHIDEXIANGDUIBILI,JIANGHUANCHUZICHANDEZHANGMIANJIAZHIZONGE(SHEJIBUJIADE,JIASHANGZHIFUBUJIADEZHANGMIANJIAZHIHUOJIANQUSHOUDAOBUJIADEGONGYUNJIAZHI)FENTANZHIGEXIANGHUANRUZICHAN,JIASHANGYINGZHIFUDEXIANGGUANSHUIFEI,ZUOWEIGEXIANGHUANRUZICHANDECHUSHIJILIANGJINE。HUANRUZICHANDEGONGYUNJIAZHIBUNENGGOUKEKAOJILIANGDE,KEYIANZHAOGEXIANGHUANRUZICHANDEYUANZHANGMIANJIAZHIDEXIANGDUIBILIHUOQITAHELIDEBILIDUIHUANCHUZICHANDEZHANGMIANJIAZHIJINXINGFENTAN。(ER)DUIYUTONGSHIHUANCHUDEDUOXIANGZICHAN,GEXIANGHUANCHUZICHANZHONGZHIQUERENSHIJUNBUQUERENSUNYI。

第五章 披露

DISHISITIAO QIYEYINGDANGZAIFUZHUZHONGPILUYUFEIHUOBIXINGZICHANJIAOHUANYOUGUANDEXIALIEXINXI:(YI)FEIHUOBIXINGZICHANJIAOHUANSHIFOUJUYOUSHANGYESHIZHIJIQIYUANYIN。(ER)HUANRUZICHAN、HUANCHUZICHANDELEIBIE。(SAN)HUANRUZICHANCHUSHIJILIANGJINEDEQUEDINGFANGSHI。(SI)HUANRUZICHAN、HUANCHUZICHANDEGONGYUNJIAZHIYIJIHUANCHUZICHANDEZHANGMIANJIAZHI。(WU)FEIHUOBIXINGZICHANJIAOHUANQUERENDESUNYI。

第六章 衔接规定

南方彩票 DISHIWUTIAO QIYEDUI 2019 NIAN 1 YUE 1 RIZHIBENZHUNZESHIXINGRIZHIJIANFASHENGDEFEIHUOBIXINGZICHANJIAOHUAN,YINGGENJUBENZHUNZEJINXINGDIAOZHENG。QIYEDUI 2019 NIAN 1 YUE 1 RIZHIQIANFASHENGDEFEIHUOBIXINGZICHANJIAOHUAN,BUXUYAOANZHAOBENZHUNZEDEGUIDINGJINXINGZHUISUDIAOZHENG。

第七章 附则

DISHILIUTIAO BENZHUNZEZI 2019 NIAN 6 YUE 10 RIQISHIXING。

DISHIQITIAO 2006 NIAN 2 YUE 15 RICAIZHENGBUYINFADE《CAIZHENGBUGUANYUYINFA<QIYEHUIJIZHUNZEDI 1="">DENG 38 XIANGJUTIZHUNZEDETONGZHI》(CAIHUI﹝2006﹞3 HAO)ZHONGDE《QIYEHUIJIZHUNZEDI 7 HAO—— FEIHUOBIXINGZICHANJIAOHUAN》TONGSHIFEIZHI。CAIZHENGBUCIQIANFABUDEYOUGUANFEIHUOBIXINGZICHANJIAOHUANHUIJICHULIGUIDINGYUBENZHUNZEBUYIZHIDE,YIBENZHUNZEWEIZHUN。