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There is no specific IFRS in accounting for exchanges of non-monetary assets, but we can find similar provisions in IAS 16, IAS 38 and IFRS 15.

There is no specific IFRS in accounting for exchanges of non-monetary assets, but we can find similar provisions in IAS 16, IAS 38 and IFRS 15.
A.正确
B.错误
正确答案：正确

标签：中国会计准则全英文

上一条：Companies should recognize immediately any gains or losses on the exchange when the transaction has commercial substance and the fair value of the assets exchanged can be measured reliably.

下一条：When the future cash flows of the asset received is significantly different from that of the asset given up, in terms of risk, time distribution or amount, a non-monetary asset exchange has a commercial substance.