非貨幣性X交易的會計(jì)處理外文翻譯及原文

外文文獻(xiàn)翻譯原文：AccountingforNonmonetaryExchangesBusinessesusenonmonetaryexchangesforavarietyofreasons.Theserangefromroutinetrade-insofoldequipmenttosophisticatedexchangesofrealestate.InDecember2004,FASBissuedSFAS153,ExchangesofNonmonetaryAssets,anAmendmentofAPBOpinionNo.29,whichpreservesthefundamentalprinciplethattheaccountingfornonmonetarytransactionsshouldbebasedonthefairvaluesoftheassetsexchanged.Accordingly,anonmonetaryassetreceivedinareciprocalexchangeshouldberecordedusingthefairvalueoftheassetrelinquished,orthevalueoftheassetreceivedifitismoreclearlyevident.Since1973,APBO29,AccountingforNonmonetaryTransactions,permittedanexceptiontothisfairvalueprincipleforexchangesinvolving"similarproductiveassets."Suchexchangesweregenerallymeasuredandrecognizedbyreferencetothebookvalueoftheassetsrelinquished.SFAS153eliminatesthatexception,butintroducesanewexceptionforexchangesthatlack"commercialsubstance."(APBO29alsoaddressedothertypesofnonmonetarytransactions,including"nonreciprocal"transferswithowners--e.g.,dividendsin-kind;orotherparties--e.g.,in-kindcharitablecontributions.ThesetransactionswerenotimpactedbySFAS153.)Thisstandardwasissuedaspartoftheshort-termconvergenceprojectwiththeInternationalAccountingStandardsBoard(IASB).Infact,FASBlargelyadoptedtherevisionspreviouslymadetoIAS16,Property,PlantandEquipment.ImplementingSFAS153requiresanunderstandingoftheterm"commercialsubstance"andhowthisconceptintroducesauniqueelementofsubjectivitytotheaccountingfornonmonetarytransactions.GiventhelackofimplementationguidanceinSFAS153,specificillustrationsareprovidedbelowandcontrastedwithpriorpractice.TheauthorsbelievethatSFAS153notonlypresentsanumberofinterestingandchallengingissues,italsointroduceselementsofprofessionaljudgmentthatarelikelytorecurinfuturestandards.UnderlyingConceptsandChangesinPracticeUnderAPBO29(para.3c),an"exchange"wasdefinedasareciprocaltransferwherebyanentityacceptsanassetorservice(orsatisfiesaliability)byrelinquishinganotherasset,providingaservice,orincurringanotherobligation.SFAS153(para.2a)amendsthisdefinitionofexchangebyrequiringthetransferortorelinquishtheusualrisksandrewardsoftheassetandhaveno"substantialcontinuinginvolvement"therein.APBO29alsofocusedonthe"attributes"oftheassetsexchanged(i.e.,similarordissimilar)todeterminethebasisformeasurementandrecognitionofanyassociatedgainorlossonthetransaction.Areciprocalexchangeinvolvingsimilarproductiveassetswasgenerallyrecordedusingthebookvalueofthetransferredasset[similarproductiveassetsare"ofthesamegeneraltype,thatperformthesamefunctionorthatareemployedinthesamelineofbusiness"(APBO29,par3e).Manyaccountantsasserted,andFASBagreed,thatassessingthe"similarity"ofassetsexchangedcouldbeoverlysubjectiveanddifficulttoapplyinpractice.ThiscontentionexisteddespitetheexhaustiveguidanceavailableinEITFIssues98-3,DeterminingWhetheraNonmonetaryTransactionInvolvesReceiptofProductiveAssetsorofaBusiness,and01-2,InterpretationsofAPBOpinionNo.29.Formorethan30years,thefairvalueexceptionforsimilarproductiveassetswassupportedbythefollowingreasoning:*Theearningsprocesswasnotcompletewhensuchexchangestranspired.*Revenueshouldberecognizedfromthesaleofgoodsandservicesemanatingfromtheproductionprocess,notbythemeresubstitutionofproductiveassets.*Theentitywasofteninsubstantiallythesameeconomicpositionaftertheexchange.*Theuseoffairvaluescouldresultinthearbitraryrecognitionofgains.Thisexceptionpermittedanumberofnonmonetaryexchangestoberecordedatbookvaluedespitethefactthatthetransactionsmayhavesignificantlychangedtheeconomicpositionofthereportingentity.InSFAS153,FASBconcludedthattherecognitionandmeasurementprinciplesapplicabletothesetransactionsarebetterviewedbyevaluatingchangestotheeconomicsofthereportingentity(commercialsubstance).Thisapproachwasdeemedpreferabletothesubjectiveevaluationofthe"similarity"ofassetsandthe"timing"oftheearningsprocess.ScopeandApplicabilitySFAS153isapplicabletononmonetaryexchangesoccurringafterJune15,2005.Certaintransactionsarespecificallyexcludedfromitsscope:*businesscombinations;*nonmonetaryexchangesofassetsbetweenentitiesundercommoncontrol;*nonmonetaryassets(orservices)acquiredinexchangeforthereportingentity'scommonstock;*stockdividendsandsplits;*atransferofassetsinexchangeforanequityinterestinthatentity;*transfersoffinancialassets;and*certaintransactionsbyoilandgasproducers.SFAS153alsoamendsthescopeofSFAS140,AccountingforTransfersandServicingofFinancialAssetsandExtinguishmentsofLiabilities,toincludeexchangesofequity-methodinvestmentsforsimilarproductiveassets.DuringitsdeliberationsoverSFAS153(para.A20),FASBconsideredamendingthescopeofSFAS66,AccountingforSalesofRealEstate,toalsoincludeexchangesofrealestate.FASBlaterdecidedthataccountingguidanceforreciprocalexchangesofrealestatewouldremainwithinthescopeofAPBO29.ANewFocusonCommercialSubstanceSFAS153requiresthatnonmonetaryexchangesberecordedusingthebookvalueoftheassetrelinquished(afterareductionforimpairment,ifapplicable)ifoneofthefollowingthreeconditionsapplies:*Thefairvalueoftheassetrelinquishedorreceivedcannotbedetermined(withinreasonablelimits).*Thereisanexchangeofinventoryforinventorythatwillbesoldinthesamelineofbusinesstofacilitatesalestocustomers.*Thetransactionlackscommercialsubstance.ThefirsttwoconditionsareessentiallyunchangedfromAPBO29.Thethirdconditionreplacesthepriorexceptionforsimilarproductiveassets."Commercialsubstance"isanewconceptinU.S.GAAPandpresentsunique,subjectivechallengesforpractitioners.Unfortunately,FASBdidnotspecificallydefinethisterm.Theconceptfocusesonthebusinesspurposeorrationaleoftheexchange,andrequiresanexaminationofchangesintheentity'seconomicpositionasaresultofthetransaction.Essentially,commercialsubstanceexists"iftheentity'sfuturecashflowsareexpectedtosignificantlychangeasaresultoftheexchange"(para.2d).FASBbelievesthatcashflowtestsprovide"objectiveevidence"ofthebusinesspurposeofthetransaction,eventhoughtheexistenceofcommercialsubstanceandtheunderlyingassumptionsaredeterminedbyitsmanagement.Commercialsubstanceisdeemedtoexistifeitherofthefollowingconditionsispresent(para2d):*The"configuration"ofthefuturecashflowsrelatedtotheassetreceivedisexpectedtobesignificantlydifferentfromthatoftheassettransferred.Configurationrelatestotherisk,timing,andamountofcashflows.*The"entity-specificvalue"oftheassetreceiveddiffersfromtheentity-specificvalueoftheassettransferred,andthisdifferenceissignificantwhencomparedtothefairvaluesoftheassetsexchanged.Thoughthedeterminationofcommercialsubstancesuggeststheneedfordetailedcalculations,FASBindicatesthata"qualitativeassessment"maybeallthatisrequired.Theterm"entity-specificvalue"isrelativelynewtoFASBstandards,thoughitwasintroducedaspartoftheconceptualframeworkinStatementofFinancialAccountingConcepts7,UsingCashFlowInformationandPresentValueinAccountingMeasurements.Essentially,itrepresentsthepresentvalueoftheentity'sexpectedfuturecashflowsfromtheuseanddispositionoftheasset.Entity-specificvaluediffersfromfairvalue,becauseitreflectstheentity'sexpectationsastotheamounts,timing,anduncertaintyofcashflowsversusthoseassumedbyothersinthemarketplace.Thefactorsthatmanagementshouldconsiderwhendetermininganasset'sentity-specificvaluehavebeenbroadlyinterpreted.Theseincludethemannerinwhichtheassetisintegratedwiththeentity'soperationsaswellasthesynergiesexpectedasaresultoftheexchange.TheminutesofFASB'sApril22,2003,meetingindicatethatchangesinentity-specificvaluecanbeassessed"withandwithouttheinboundasset."Illustrations:SFAS153VersusPriorPracticeManyrespondentstotheexposuredraftofSFAS153requestedthatFASBprovideillustrationsorimplementationguidance,particularlywithrespecttothenewcommercialsubstanceprovisions.Itdeclined,however,toprovidesuchguidance(para.A12)"becauseitbelievesthattheadditionalguidancerelatedtocommercialsubstancesufficientlyclarifiesthemeaningofthatterm."FASBwasalsoconcernedthatsuchexamples"mightbeviewedasbrightlines"byaccountants.Theauthors'informaldiscussionswithpractitionersandaccountingeducatorssuggesttheneedforaddedclarityconcerningthenewconceptsandthesubjectivityintroducedinSFAS153.Accordingly,Exhibits1(Trade-inofEquipment),2(ExchangeofEquipment),and3(ExchangeofRealProperty)highlightkeyprovisionsinSFAS153andcontrastthemwithpriorpractice.RememberthatgainsandlossesonexchangesofsimilarproductiveassetsarestilldeferredfortaxpurposesunderIRCsection1031(a).Accordingly,temporarydifferencesanddeferredtaxconsequenceswillariseifcommercialsubstanceexists.Whataboutboot?Ingeneral,SFAS153retainsthemeasurementandrecognitionconceptsinAPBO29incaseswhereboot(i.e.,monetaryconsideration)ispaidorreceived.Exhibits1and2includesituationswherebootispaidinanotherwisenonmonetaryexchange.TheconsensusinIssue8(a)ofEITF01-02,InterpretationsofAPBOpinionNo.29,alsoremainsunchanged.Inotherwords,nonmonetaryexchangesthatinvolve"significant"boot,definedas25%ormoreofthefairvalueoftheexchange,aredeemedtobemonetary.Indeed,bothpartiesshouldrecordtheseexchangesatfairvalueandrecognizeallgainsorlossesaccordingly.Disclosure.SFAS153didnotchangethedisclosurerequirementsunderpara.28ofAPBO29.Accordingly,thefollowinginformationregardingnonmonetaryexchangesmuststillbedisclosed:*Thenatureofthetransaction;*Thebasisofaccountingfortheassetstransferred;and*Theamountofgainorlossrecognizedduringtheperiod.FutureImplicationsThisarticlesummarizesandillustratesthesalientaspectsofSFAS153andtheassociatedimplicationsforaccountingpractice.Acloseexaminationofthestandard,however,revealsthatthesubjectivityinherentinassessingcommercialsubstancecouldresultininconsistentapplicationofSFAS153'sprovisions.FASBisexpectedtousethecommercialsubstanceconceptinfutureaccountingstandards.Accordingly,theauthorsrecommendthatFASBconsiderprovidingadditionalguidanceonhowaccountantsshouldimplementthisconceptinthefuture.EXHIBIT1Trade-inofEquipment(PlusBoot):CommercialSubstance--ChangeinConfigurationofFutureCashFlowsSpiritWineries,Inc.,ownsseveralcrusher-destemmermachinesusedtopeel,press,andextractjuicefromgrapesduringharvest.Oneofthelarge-capacityunits,thoughoperatingwell,isoversizedforthecurrentfacilityandlessefficientthandesired.Thisunitoriginallycost$100,000andhasaccumulateddepreciationof$40,000.Itsfairvalueis$70,000,anamountquotedbyanindependentdealer.Spiritpurchasesanewmodel,costing$90,000,bytradinginitsexistingunitandpayingcashof$20,000.AnalysisPriorGAAP.UnderAPBO29,thistransactionwouldrepresentanexchangeofsimilarproductiveassets.Accordingly,thegainof$10,000(fairvalueof$70,000lessnetbookvalueof$60,000)wouldbedeferred,andthenewcrusherwouldberecordedat$60,000(netbookvalueof$60,000plusbootpaidof$20,000).Thefollowingjournalentryillustratesthisexchange:Dr.Equipment,New$80,000Dr.AccumulatedDepreciation,Old40,000Dr.Equipment,Old$100,000Cr.Cash20,000SFAS153.UnderSFAS153,Spiritmustassesswhethertheexchangehascommercialsubstance.Accordingly,Spiritexamineswhethertherewillbeasignificantchangeintheconfigurationoffuturecashflows.ThoughSFAS153doesnotrequireadetailedquantitativeanalysis,managementexaminestherisk,timing,andamountofcashflowsaspartofitscapitalbudgetingprocess.Theanalysisrevealsthatthechangeintheamountandtimingfromtheupfrontcashpayment,coupledwithprojectedhigherthroughputandlowerprocessingcostsfromthenewunit,willlikelyhaveasignificanteconomicimpact.Spiritconcludesthatthetransactionhascommercialsubstance.Spiritwillrecordthenewequipmentatitsfairvalueof$90,000andrecognizethegainof$10,000onthetrade-inoftheoldequipmentThejournalentryisasfollows:Dr.Equipment,New$90,000Dr.AccumulatedDepreciation,Old40,000Cr.Equipment,Old$100,000Cr.Cash20,000Cr.GainonExchange10,000ComparedwithAPBO29,thecommercialsubstanceapproachunderSFAS153resultsinahigherassetvaluationandarecognizedgainof$10,000.Fortaxpurposes,Spiritwouldnotrecognizeanygainonthistransaction.Spiritwill,however,haveadeferredtaxliabilityunderSFAS109.Source:FornaroJamesM.,ButtermilchRitaJ.,BiondoJohn.AccountingforNonmonetaryExchanges[J].CPAJournal,Feb2008,Vol.78Issue2:38-41.譯文：非貨幣性交易的會計(jì)處理企業(yè)利用非貨幣交易的原因有很多，包括日常的舊設(shè)備的以舊換新以及復(fù)雜的不動產(chǎn)的交換。2004年12月，F(xiàn)ASB發(fā)布財(cái)務(wù)會計(jì)準(zhǔn)則公告第153號《非貨幣性資產(chǎn)交換》（FASB153），并對APB意見書第29號《非貨幣性交易》進(jìn)行修訂，，它保留了基本原則，即對非貨幣性交換的會計(jì)處理仍以交換資產(chǎn)的公允價值為計(jì)價基礎(chǔ)。因此，在一項(xiàng)非貨幣性資產(chǎn)交易中應(yīng)以換出資產(chǎn)的公允價值作為換入資產(chǎn)的入賬價值，但如果所收到資產(chǎn)的公允價值比換出資產(chǎn)的公允價值更加明顯，則應(yīng)以所收到的資產(chǎn)的公允價值計(jì)量成本。1973年，美國會計(jì)原則委員會（APB）發(fā)布的《會計(jì)原則委員會意見書第29號一一非貨幣性交易會計(jì)》，其中以公允價值為計(jì)價基礎(chǔ)涉及同類生產(chǎn)性資產(chǎn)可以例外。這樣交換要求被放棄的資產(chǎn)的賬面價值可計(jì)量并且確認(rèn)。SFAS第153號消除了異常，但在交換中引入了一個新的異?！吧虡I(yè)實(shí)質(zhì)”。（APB意見書第29號還涉及其他類型的非貨幣性交易，其中包括與所有者的非互惠性轉(zhuǎn)讓，如向股東發(fā)放股票股利，與所有者之外的企業(yè)進(jìn)行的非互惠性轉(zhuǎn)讓，如企業(yè)將非貨幣性資產(chǎn)捐贈給慈善組織、政府將土地等劃撥給企業(yè)等。這些交易不會受到影響而SFAS第153號。本標(biāo)準(zhǔn)是作為與國際會計(jì)準(zhǔn)則委員會的短期趨同項(xiàng)目的一部分發(fā)行。事實(shí)上，大部分采用財(cái)務(wù)會計(jì)準(zhǔn)則委員會先前作出的IAS16，物業(yè)，廠房及設(shè)備的修改。）實(shí)施SFAS第153號要求對“商業(yè)實(shí)質(zhì)”以及這一概念引入了獨(dú)特的主觀元素的非貨幣交易的有會計(jì)理解。由于SFAS第153號的實(shí)施缺乏指導(dǎo)，下面提供了具體的插圖，并與之前的做法作了對比。筆者認(rèn)為，SFAS第153號不僅全面展現(xiàn)了有趣的和富有挑戰(zhàn)性的一些問題，并介紹了專業(yè)的判斷，很可能會再次出現(xiàn)在未來的標(biāo)準(zhǔn)元素。一、目前的相關(guān)概念與變遷根據(jù)APB意見書第29號（第3C）的，一次“交易”的定義是一個實(shí)體的相互轉(zhuǎn)移，即為了接受另一種資產(chǎn)或服務(wù)（或滿足負(fù)債）而提供服務(wù)，或者承擔(dān)其他義務(wù)。SFAS第153號（第2A）修訂，要求交換符合轉(zhuǎn)讓方放棄一般風(fēng)險和回報的資產(chǎn)而且沒有“實(shí)質(zhì)性的持續(xù)參與”的定義。APB意見書第29號還關(guān)注交換的資產(chǎn)的“屬性”（即同類或不同類），以確定計(jì)量任何相關(guān)的收益或損失確認(rèn)的交易基礎(chǔ)。對于同類資產(chǎn)交換，規(guī)定在確認(rèn)換入資產(chǎn)入賬價值時，如果換出資產(chǎn)的賬面價值高于其公允價值，應(yīng)以換出資產(chǎn)的公允價值作為換入資產(chǎn)的入賬價值，將換出資產(chǎn)的賬面價值與公允價值之間的差額確認(rèn)為當(dāng)期損失；對于不同類資產(chǎn)交易，如不涉及補(bǔ)價，以換出資產(chǎn)的公允價值作為計(jì)量標(biāo)準(zhǔn)，如果換入資產(chǎn)的公允價值比換出資產(chǎn)的公允價值更清楚，則以換入資產(chǎn)的公允價值作為計(jì)量標(biāo)準(zhǔn)。許多會計(jì)師宣稱，而且FASB也認(rèn)同，評估交換的資產(chǎn)的“同類性”可能過于主觀，而且難以在實(shí)際中應(yīng)用。盡管這一論點(diǎn)存在詳盡的指導(dǎo)，如EITF第98-3問題，確定非貨幣性交易是否涉及生產(chǎn)性資產(chǎn)的接收或業(yè)務(wù)，和01-2，對APB意見書第29號的詮釋。在超過30多年的時間里，公允價值對類似的生產(chǎn)性資產(chǎn)例外得到支持有以下原因：1.交換完成時獲利過程尚未完成；2.在商品銷售和產(chǎn)生銷售服務(wù)的過程中也應(yīng)該確認(rèn)收入，而不是僅僅在生產(chǎn)性資產(chǎn)交換的過程中；3.交換實(shí)體在交換后大體上還處于相同的經(jīng)濟(jì)地位；4.公允價值的使用可以使收益可靠地計(jì)量；這一例外允許許多非貨幣性交易以賬面值入賬，盡管該交易可能大大改變了報告實(shí)體經(jīng)濟(jì)地位的事實(shí)。在SFAS153，F(xiàn)ASB的結(jié)論是，確認(rèn)和計(jì)量原則適用于這些交易都是以更好的評估報告實(shí)體（商業(yè)物質(zhì)）的經(jīng)濟(jì)變化來看的。這種方法被認(rèn)為是最好的“相似性”資產(chǎn)和“時間”的盈利過程中的主觀評價。二、范圍和適用性SFAS第153條適用于后05年6月15日發(fā)生的非貨幣性交易。某些交易被明確排除在其范圍之外：企業(yè)合并；共同控制下的非貨幣性實(shí)體之間的資產(chǎn)交易；非貨幣性資產(chǎn)（或服務(wù)）交換的報告主體是通過普通股股票收購的；股票股利與分裂；為該實(shí)體權(quán)益而交易轉(zhuǎn)讓的資產(chǎn)；金融資產(chǎn)轉(zhuǎn)移；是有和天然氣生產(chǎn)商的某些交易。SFAS第153條亦修訂SFAS第140條，轉(zhuǎn)讓、提供服務(wù)的金融資產(chǎn)及負(fù)債消滅的會計(jì)處理，范圍包括權(quán)益法投資交易的類似的生產(chǎn)性資產(chǎn)。在對SFAS第153號（第A20）進(jìn)行審議，財(cái)務(wù)會計(jì)準(zhǔn)則委員會考慮修訂SFAS第66條，對房地產(chǎn)銷售會計(jì)核算，還包括房地產(chǎn)交易。財(cái)務(wù)會計(jì)準(zhǔn)則委員會后來決定，房地產(chǎn)相互交換的指導(dǎo)將仍然屬于APB意見書第29號的范圍。三、關(guān)于商業(yè)實(shí)質(zhì)的新焦點(diǎn)SFAS第153號規(guī)定，非貨幣的交易記錄放棄使用該資產(chǎn)的賬面價值（減去減值準(zhǔn)備后，如適用）時如果下列三個條件之一者：無法確定換入或換出資產(chǎn)的公允價值（在合理范圍內(nèi)）；將在同一業(yè)務(wù)范圍內(nèi)要出售的，有一個交易的庫存清單，以方便銷售；交易缺乏商業(yè)實(shí)質(zhì)。前兩個條件基本上是從APB意見書第29號不變，第三個條件取代了以前類似的生產(chǎn)性資產(chǎn)的例外?！吧虡I(yè)實(shí)質(zhì)”是美國通用會計(jì)準(zhǔn)則的新概念，并提出了對從業(yè)者獨(dú)特的，主觀的挑戰(zhàn)。不幸的是，財(cái)務(wù)會計(jì)準(zhǔn)則委員會并沒有具體界定這個術(shù)語。這個概念的重點(diǎn)是商業(yè)目的或交易的根據(jù)，并需要在實(shí)體作為交易的結(jié)果經(jīng)濟(jì)狀況變動的審查。從本質(zhì)上講，“作為交易的結(jié)果，如果實(shí)體的未來現(xiàn)金流量預(yù)計(jì)將顯著改變”（第2d），則商業(yè)實(shí)質(zhì)存在。財(cái)務(wù)會計(jì)準(zhǔn)則委員會認(rèn)為，現(xiàn)金流測試提供了交易的經(jīng)營宗旨的“客觀證據(jù)”，即使商業(yè)實(shí)質(zhì)和基本假設(shè)的存在是由其管理層決定的。如果存在下列條件之一，商業(yè)實(shí)質(zhì)是認(rèn)為存在的（第2d)：1.與資產(chǎn)相關(guān)的可收到的未來現(xiàn)金流量的“配置”預(yù)計(jì)與資產(chǎn)轉(zhuǎn)移有顯著的不同。配置涉及到的風(fēng)險，時間和現(xiàn)金流量的金額；2.所收到的資產(chǎn)“實(shí)體的特定價值”不同于實(shí)體所轉(zhuǎn)讓資產(chǎn)的具體價值，與交換資產(chǎn)的公允價值相比有顯著差異；雖然商業(yè)實(shí)質(zhì)的測定表明需要進(jìn)行詳細(xì)的計(jì)算，財(cái)務(wù)會計(jì)準(zhǔn)則委員會指出，一項(xiàng)“定性評估”可能是所有需要的。術(shù)語“實(shí)體層的價值”，相對財(cái)務(wù)會計(jì)準(zhǔn)則委員會的標(biāo)準(zhǔn)是較新的，雖然它在財(cái)務(wù)會計(jì)概念7中是作為財(cái)務(wù)會計(jì)概念框架中的一部分來介紹的，會計(jì)計(jì)量中使用現(xiàn)金流量信息和現(xiàn)值。從本質(zhì)上講，它代表了該實(shí)體使用和處置資產(chǎn)的預(yù)計(jì)未來現(xiàn)金流量的現(xiàn)值。實(shí)體層的價值不同于公允價值，因?yàn)樗且詫?shí)體的期望反映的金額，時間和市場上在其他不確定性假設(shè)下的現(xiàn)金流量。管理應(yīng)考慮確定一個資產(chǎn)的實(shí)體層的價值已被廣泛解釋的因素時，這些措施包括在該資產(chǎn)與實(shí)體之間完整的業(yè)務(wù)，以及作為交換的結(jié)果預(yù)期的協(xié)同效應(yīng)。2003年4月22日，財(cái)務(wù)會計(jì)準(zhǔn)則委員會的會議紀(jì)要表明，在實(shí)體的特定值的變化是可以評估“有沒有入賬的資產(chǎn)?！睂?shí)例：SFAS第153號對戰(zhàn)之前的實(shí)踐許多受訪者的征求意見稿對SFAS第153號，要求財(cái)務(wù)會計(jì)準(zhǔn)則委員會提供執(zhí)行規(guī)定的實(shí)例指導(dǎo)特別是關(guān)于新的商業(yè)實(shí)質(zhì)的內(nèi)容的指導(dǎo)