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(jià)值為計(jì)價(jià)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(jià)值作為換入資產(chǎn)的入賬價(jià)值，但如果所收到資產(chǎn)的公允價(jià)值比換出資產(chǎn)的公允價(jià)值更加明顯，則應(yīng)以所收到的資產(chǎn)的公允價(jià)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(jià)值為計(jì)價(jià)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(jià)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(gè)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(gè)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(xiǎn)和回報(bào)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(jià)值時(shí)，如果換出資產(chǎn)的賬面價(jià)值高于其公允價(jià)值，應(yīng)以換出資產(chǎn)的公允價(jià)值作為換入資產(chǎn)的入賬價(jià)值，將換出資產(chǎn)的賬面價(jià)值與公允價(jià)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(jià)，以換出資產(chǎn)的公允價(jià)值作為計(jì)量標(biāo)準(zhǔn)，如果換入資產(chǎn)的公允價(jià)值比換出資產(chǎn)的公允價(jià)值更清楚，則以換入資產(chǎn)的公允價(jià)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(shí)間里，公允價(jià)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(shí)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(jià)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(bào)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(bào)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(shí)間”的盈利過程中的主觀評價(jià)。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(bào)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(jià)值（減去減值準(zhǔn)備后，如適用）時(shí)如果下列三個(gè)條件之一者：無法確定換入或換出資產(chǎn)的公允價(jià)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(gè)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(gè)條件基本上是從APB意見書第29號不變，第三個(gè)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(gè)術(shù)語。這個(gè)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(xiǎn)，時(shí)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(jià)值”不同于實(shí)體所轉(zhuǎn)讓資產(chǎn)的具體價(jià)值，與交換資產(chǎn)的公允價(jià)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(jià)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(jià)值不同于公允價(jià)值，因?yàn)樗且詫?shí)體的期望反映的金額，時(shí)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(gè)資產(chǎn)的實(shí)體層的價(jià)值已被廣泛解釋的因素時(shí)，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)，但是它謝絕提供這種指導(dǎo)（第A12）。因?yàn)樗J(rèn)為，補(bǔ)充的指導(dǎo)已充分闡明了“商業(yè)實(shí)質(zhì)”這個(gè)詞的含義。財(cái)務(wù)會計(jì)準(zhǔn)則委員會還擔(dān)心，這樣的例子可能被會計(jì)師看作是“光明行”。作者與從業(yè)人員及會計(jì)教育工作者進(jìn)行過非正式討論，建議增加使新概念和SFAS第153條提出的主體更明確的需要。因此，案例1（設(shè)備的以舊換新），2（設(shè)備交換），3（不動產(chǎn)交易）突出SFAS第153號中的主要規(guī)定和與以前的實(shí)踐的對比。請記住，收益及同類生產(chǎn)性資產(chǎn)交換損失仍然按照稅法第1031條遞延納稅的。因此，如果存在商業(yè)實(shí)質(zhì)則會導(dǎo)致出現(xiàn)暫時(shí)性差異和遞延稅款。關(guān)于交易中涉及補(bǔ)價(jià)？大體上，SFAS第153號保留了APB意見書第29號中的個(gè)案中測量和確認(rèn)的概念補(bǔ)價(jià)的（即金錢代價(jià)）支付或收到的。案例1和案例2包括了其他非貨幣性交易中支付補(bǔ)價(jià)的情況。已頒布的8（a）EITF第01-02一致同意，APB意見書第29號的解釋說明，也保持不變。換句話說，非貨幣交換涉及的金額是“重大”的，定義為超過公允價(jià)值的25％時(shí)，被認(rèn)為是貨幣性的。事實(shí)上，雙方應(yīng)以公允價(jià)值記錄這些交易，并記錄所有相應(yīng)的收益或損失。披露。SFAS第153號沒有改變APB意見書第29號第28條下的披露要求。因此，下面的有關(guān)非貨幣性交易的信息仍然必須予以披露：該交易的性質(zhì)；交換資產(chǎn)的計(jì)量基礎(chǔ)；期間確認(rèn)的收益和損失；未來的影響本文總結(jié)和闡述了SFAS第153號的突出的問題和相關(guān)的會計(jì)實(shí)務(wù)的問題。一個(gè)標(biāo)準(zhǔn)的仔細(xì)檢查，然而，結(jié)果顯示在評估主體商業(yè)實(shí)質(zhì)的內(nèi)在時(shí)可能導(dǎo)致SFAS第153號的規(guī)定不一致的應(yīng)用。財(cái)務(wù)會計(jì)準(zhǔn)則委員會將在未來的會計(jì)標(biāo)準(zhǔn)里利用商業(yè)實(shí)質(zhì)的概念。因此，作者建議，財(cái)務(wù)會計(jì)準(zhǔn)則委員會應(yīng)考慮提供有關(guān)在未來會計(jì)師應(yīng)如何實(shí)施這個(gè)概念的進(jìn)一步指導(dǎo)。實(shí)例1：設(shè)備的交易（涉及補(bǔ)價(jià)）-：商業(yè)實(shí)質(zhì)-未來的現(xiàn)金流量的改變一家葡萄酒公司擁有數(shù)個(gè)用于剝離的除梗壓碎機(jī)，按一下，就可以提取葡萄汁。其中一個(gè)大容量的機(jī)器，雖然運(yùn)作良好，但是現(xiàn)有設(shè)施過大而且低于預(yù)期效益。這個(gè)機(jī)器原始價(jià)值100,000美元，累計(jì)折舊40000美元。由一個(gè)獨(dú)立的經(jīng)銷商報(bào)價(jià)，它目前的公允價(jià)值是70,000元，。如果購買一臺新的這種機(jī)器，要花90,000美元，現(xiàn)在以它來作交易，只需付2萬元現(xiàn)金。分析：根據(jù)以前的會計(jì)準(zhǔn)則，APB第29號，這個(gè)交易屬于一個(gè)同類的生產(chǎn)性資產(chǎn)交換。因此，10,000美元（70,000美元公允價(jià)值減60,000美元的賬面凈值）收益將被遞延，新的破碎機(jī)將在60,000美元（60,000美元，另加20,000美元支付補(bǔ)價(jià)的賬面凈值）入賬。下面的會計(jì)分錄解釋了這種交換：借：固定資產(chǎn)——新機(jī)器80,000累計(jì)折舊——舊機(jī)器40,000貸：固定資產(chǎn)——舊機(jī)器100,000現(xiàn)金20,000SFAS第153號。根據(jù)SFAS第153號，酒公司必須判斷交易是否具有商業(yè)實(shí)質(zhì)。因此，檢查酒公司是否在有未來現(xiàn)金流量上發(fā)生了重大變化。SFAS第153號雖然不要求詳細(xì)的定量分析和探討有關(guān)風(fēng)險(xiǎn)管理，時(shí)間以及作為其資本預(yù)算過程的一部分的現(xiàn)金流量的金額。分析結(jié)果顯示，新的機(jī)器的加工成本低，相比較在現(xiàn)金支付前后的數(shù)量的變化，預(yù)測的更高的產(chǎn)量，將可能產(chǎn)生一個(gè)重大的經(jīng)濟(jì)影響。酒公司的結(jié)論是，該交易具有商業(yè)實(shí)質(zhì)。酒公司將這臺新機(jī)器以公允價(jià)值90,000美元入賬，并確認(rèn)對以舊換新的舊設(shè)備的10,000元收益：借：固定資產(chǎn)——新機(jī)器90,000累計(jì)折舊——舊機(jī)器40,000貸：固定資產(chǎn)——舊機(jī)器100,000現(xiàn)金20,000營業(yè)外收入10,000與APB意見書第29號相比，根據(jù)SFAS第153號，商業(yè)實(shí)質(zhì)的方法更接近于以一個(gè)更高的資產(chǎn)估價(jià)和確認(rèn)10,000美元的收益。對于稅收這方面，酒公司不會確認(rèn)對這一交易的收益。不過，根據(jù)SFAS第109號，酒公司會有一個(gè)遞延所得稅負(fù)債。來源：FornaroJamesM.,ButtermilchRitaJ.,BiondoJohn.對非貨幣性交易會計(jì)研究[J].會計(jì)師雜志，2008(2)，第2期78卷2:38-41.目錄目錄第一章總論 1一、項(xiàng)目概述 1二、可行性研究報(bào)告編制依據(jù)和范圍 2三、項(xiàng)目主要經(jīng)濟(jì)技術(shù)指標(biāo) 3四、******國家森林公園概況 3第二章項(xiàng)目背景及必要性 8一、項(xiàng)目背景 8二、項(xiàng)目建設(shè)的必要性與可行性 10第三章項(xiàng)目選址分析 13一、項(xiàng)目選址 13二、項(xiàng)目城市概