注册会计师-会计第01讲非货币性资产交换本部分所涉及的非货币性资产交换和债务重组经常混杂在一起进行考查，不过这两部分内容相对比较简单，只要掌握了其核心处理原则，就可以很好地得出相关答案。本部分所涉及内容往往是专业阶段主观题考查中的一个知识点，复习中要重点关注以公允价值计量的非货币性资产交换和债务重组的处理。I.非货币性资产交换的认定DeterminationofExchangeofNon-monetaryAssets在涉及少量补价的情况下，以补价占整个资产交换金额的比例低于25%（注意不含25%）作为参考。Ifthereislittlebootinvolvedandthatpercentageislowerthan25%（notincluding25%）oftheamountofwholeassetsexchanged,itshouldbetreatedasexchangeofnon-monetaryassets.如果高于25%（含25%），则视为以货币性资产取得非货币性资产，适用收入准则等其他一些准则。Ifthepercentageishigherthan25%（including25%）,itshouldbetreatedasacquisitionofnon-monetaryassetsbymonetaryassetsandrevenuestandardandotherstandardwillapply.II.非货币性资产交换的确认和计量RecognitionandMeasurementofExchangeofNon-monetaryAssets非货币性资产交换同时满足下列条件的，应当以公允价值和应支付的相关税费作为换入资产的成本，公允价值与换出资产账面价值的差额计入当期损益：旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823Whereanon-monetaryassetstransactionsatisfiesthefollowingconditionsatthesametime,thefairvalueandrelevanttaxespayableshallberegardedasthecostoftheassetstransferredin,andthedifferencebetweenthefairvalueandthebookvalueoftheassetsurrenderedshallberecordedintotheprofitorlossofthecurrentperiod:（1）该项交换具有商业实质；Thetransactioniscommercialinnature;（2）换入资产或换出资产的公允价值能够可靠地计量。Thefairvalueoftheassetsreceivedorsurrenderedcanbemeasuredreliably.未同时满足上述条件的非货币性资产交换，应当以换出资产的账面价值和应支付的相关税费作为换入资产的成本，无论是否支付补价，均不确认损益。Whereanynon-monetaryassetstransactiondoesnotmeettheconditionsasprescribedaboveatthesametime,thebookvalueoftheassetssurrenderedandrelevanttaxespayableshallbethecostoftheassetsreceivedandnomatterwhetherbootpaidornot,noprofitorlossisrecognized.第1页旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823
