Nonmonetary exchange transacgtions
2020-03-12 08:09:30 0 举报USCPA,非货币性资产交易的处理
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大纲/内容
Recognize gain proportionallyGain=total gain*cash received/FV of total consideration receivedDr New asset--plugDr CashCr Old asset--BVCr Gain
Start
Gain
No
非货币性资产交易的处理——USCPA
Commercial substance?
Yes
Gain or Loss
Cash involved?
Calculate G/LG/L=FV old-BV old
Loss
Received
Cash paid or received?
Recognize entire Gain
Cash is more than 25% of FV of total proceed received?
No Gain recognizeDr New asset--BV Cr Old asset--BV
Paid
Recognize entire lossDr New asset--BVDr Loss on exchange--Plug Cr Old asset--BV
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