探析中小企业非货币性资产交换的会计处理

On Accounting Treatment of non-monetary Assets Exchangein small and medium-sized enterprisesAbstractNon-monetary asset swaps are not a frequent part of the day-to-day business,but they are linked to awide range of businesses.In 2019,the country published a comprehensive set of corporate accountingstandards that had accumulated over the years.The non-monetary assets exchange also has the different,the contrast analysis obtains the new standard difference,therefore needs to explore the small andmedium-sized enterprise non-monetary assets exchange accounting processing.This article first simplyexplains the concept and definition of non-monetary assets,as well as the different accounting treatmentof exchange business under the new standards.Comparing the new standard with the old standard and theinternational standard,we can draw a conclusion that the new standard is different from the old standardand the international standard:the scope of application is refined,the condition of asset recognition isstrict,the value measurement basis of the refined standard,the accounting content and the disclosureincrease;The scope of application is still small but the basis of valuation and profit and loss issues areclear.Based on the above information,four problems are found in the new criteria:the scope ofapplication,the standard of premium,the content of non-monetary asset group exchange and thedetermination of commercial substance.At last,some relative suggestions are put forward,such asextending the scope of application,clarifying the boundary and adding detailed guidance.With the pastas a mirror,we can know progress;with the front as a mirror,we can know deficiency.The existingproblems are inevitable,to solve them or through constant exploration,continuous analysis of accountingstandards and practical business processing.Key words:Non-monetary assets exchange;Small and medium-sized enterprises;Accountingtreatment2