1、外文文献翻译原文ACCOUNTINGFORNONMONETARYEXCHANGESBUSINESSESUSENONMONETARYEXCHANGESFORAVARIETYOFREASONSTHESERANGEFROMROUTINETRADEINSOFOLDEQUIPMENTTOSOPHISTICATEDEXCHANGESOFREALESTATEINDECEMBER2004,FASBISSUEDSFAS153,EXCHANGESOFNONMONETARYASSETS,ANAMENDMENTOFAPBOPINIONNO29,WHICHPRESERVESTHEFUNDAMENTALPRINCIPLE
2、THATTHEACCOUNTINGFORNONMONETARYTRANSACTIONSSHOULDBEBASEDONTHEFAIRVALUESOFTHEASSETSEXCHANGEDACCORDINGLY,ANONMONETARYASSETRECEIVEDINARECIPROCALEXCHANGESHOULDBERECORDEDUSINGTHEFAIRVALUEOFTHEASSETRELINQUISHED,ORTHEVALUEOFTHEASSETRECEIVEDIFITISMORECLEARLYEVIDENTSINCE1973,APBO29,ACCOUNTINGFORNONMONETARYTR
3、ANSACTIONS,PERMITTEDANEXCEPTIONTOTHISFAIRVALUEPRINCIPLEFOREXCHANGESINVOLVING“SIMILARPRODUCTIVEASSETS“SUCHEXCHANGESWEREGENERALLYMEASUREDANDRECOGNIZEDBYREFERENCETOTHEBOOKVALUEOFTHEASSETSRELINQUISHEDSFAS153ELIMINATESTHATEXCEPTION,BUTINTRODUCESANEWEXCEPTIONFOREXCHANGESTHATLACK“COMMERCIALSUBSTANCE“APBO29
4、ALSOADDRESSEDOTHERTYPESOFNONMONETARYTRANSACTIONS,INCLUDING“NONRECIPROCAL“TRANSFERSWITHOWNERSEG,DIVIDENDSINKINDOROTHERPARTIESEG,INKINDCHARITABLECONTRIBUTIONSTHESETRANSACTIONSWERENOTIMPACTEDBYSFAS153THISSTANDARDWASISSUEDASPARTOFTHESHORTTERMCONVERGENCEPROJECTWITHTHEINTERNATIONALACCOUNTINGSTANDARDSBOARD
5、IASBINFACT,FASBLARGELYADOPTEDTHEREVISIONSPREVIOUSLYMADETOIAS16,PROPERTY,PLANTANDEQUIPMENTIMPLEMENTINGSFAS153REQUIRESANUNDERSTANDINGOFTHETERM“COMMERCIALSUBSTANCE“ANDHOWTHISCONCEPTINTRODUCESAUNIQUEELEMENTOFSUBJECTIVITYTOTHEACCOUNTINGFORNONMONETARYTRANSACTIONSGIVENTHELACKOFIMPLEMENTATIONGUIDANCEINSFAS1
6、53,SPECIFICILLUSTRATIONSAREPROVIDEDBELOWANDCONTRASTEDWITHPRIORPRACTICETHEAUTHORSBELIEVETHATSFAS153NOTONLYPRESENTSANUMBEROFINTERESTINGANDCHALLENGINGISSUES,ITALSOINTRODUCESELEMENTSOFPROFESSIONALJUDGMENTTHATARELIKELYTORECURINFUTURESTANDARDSUNDERLYINGCONCEPTSANDCHANGESINPRACTICEUNDERAPBO29PARA3C,AN“EXCH
7、ANGE“WASDEFINEDASARECIPROCALTRANSFERWHEREBYANENTITYACCEPTSANASSETORSERVICEORSATISFIESALIABILITYBYRELINQUISHINGANOTHERASSET,PROVIDINGASERVICE,ORINCURRINGANOTHEROBLIGATIONSFAS153PARA2AAMENDSTHISDEFINITIONOFEXCHANGEBYREQUIRINGTHETRANSFERORTORELINQUISHTHEUSUALRISKSANDREWARDSOFTHEASSETANDHAVENO“SUBSTANTI
8、ALCONTINUINGINVOLVEMENT“THEREINAPBO29ALSOFOCUSEDONTHE“ATTRIBUTES“OFTHEASSETSEXCHANGEDIE,SIMILARORDISSIMILARTODETERMINETHEBASISFORMEASUREMENTANDRECOGNITIONOFANYASSOCIATEDGAINORLOSSONTHETRANSACTIONARECIPROCALEXCHANGEINVOLVINGSIMILARPRODUCTIVEASSETSWASGENERALLYRECORDEDUSINGTHEBOOKVALUEOFTHETRANSFERREDA
9、SSETSIMILARPRODUCTIVEASSETSARE“OFTHESAMEGENERALTYPE,THATPERFORMTHESAMEFUNCTIONORTHATAREEMPLOYEDINTHESAMELINEOFBUSINESS“APBO29,PAR3EMANYACCOUNTANTSASSERTED,ANDFASBAGREED,THATASSESSINGTHE“SIMILARITY“OFASSETSEXCHANGEDCOULDBEOVERLYSUBJECTIVEANDDIFFICULTTOAPPLYINPRACTICETHISCONTENTIONEXISTEDDESPITETHEEXH
10、AUSTIVEGUIDANCEAVAILABLEINEITFISSUES983,DETERMININGWHETHERANONMONETARYTRANSACTIONINVOLVESRECEIPTOFPRODUCTIVEASSETSOROFABUSINESS,AND012,INTERPRETATIONSOFAPBOPINIONNO29FORMORETHAN30YEARS,THEFAIRVALUEEXCEPTIONFORSIMILARPRODUCTIVEASSETSWASSUPPORTEDBYTHEFOLLOWINGREASONINGTHEEARNINGSPROCESSWASNOTCOMPLETEW
11、HENSUCHEXCHANGESTRANSPIREDREVENUESHOULDBERECOGNIZEDFROMTHESALEOFGOODSANDSERVICESEMANATINGFROMTHEPRODUCTIONPROCESS,NOTBYTHEMERESUBSTITUTIONOFPRODUCTIVEASSETSTHEENTITYWASOFTENINSUBSTANTIALLYTHESAMEECONOMICPOSITIONAFTERTHEEXCHANGETHEUSEOFFAIRVALUESCOULDRESULTINTHEARBITRARYRECOGNITIONOFGAINSTHISEXCEPTIO
12、NPERMITTEDANUMBEROFNONMONETARYEXCHANGESTOBERECORDEDATBOOKVALUEDESPITETHEFACTTHATTHETRANSACTIONSMAYHAVESIGNIFICANTLYCHANGEDTHEECONOMICPOSITIONOFTHEREPORTINGENTITYINSFAS153,FASBCONCLUDEDTHATTHERECOGNITIONANDMEASUREMENTPRINCIPLESAPPLICABLETOTHESETRANSACTIONSAREBETTERVIEWEDBYEVALUATINGCHANGESTOTHEECONOM
13、ICSOFTHEREPORTINGENTITYCOMMERCIALSUBSTANCETHISAPPROACHWASDEEMEDPREFERABLETOTHESUBJECTIVEEVALUATIONOFTHE“SIMILARITY“OFASSETSANDTHE“TIMING“OFTHEEARNINGSPROCESSSCOPEANDAPPLICABILITYSFAS153ISAPPLICABLETONONMONETARYEXCHANGESOCCURRINGAFTERJUNE15,2005CERTAINTRANSACTIONSARESPECIFICALLYEXCLUDEDFROMITSSCOPEBU
14、SINESSCOMBINATIONSNONMONETARYEXCHANGESOFASSETSBETWEENENTITIESUNDERCOMMONCONTROLNONMONETARYASSETSORSERVICESACQUIREDINEXCHANGEFORTHEREPORTINGENTITYSCOMMONSTOCKSTOCKDIVIDENDSANDSPLITSATRANSFEROFASSETSINEXCHANGEFORANEQUITYINTERESTINTHATENTITYTRANSFERSOFFINANCIALASSETSANDCERTAINTRANSACTIONSBYOILANDGASPRO
15、DUCERSSFAS153ALSOAMENDSTHESCOPEOFSFAS140,ACCOUNTINGFORTRANSFERSANDSERVICINGOFFINANCIALASSETSANDEXTINGUISHMENTSOFLIABILITIES,TOINCLUDEEXCHANGESOFEQUITYMETHODINVESTMENTSFORSIMILARPRODUCTIVEASSETSDURINGITSDELIBERATIONSOVERSFAS153PARAA20,FASBCONSIDEREDAMENDINGTHESCOPEOFSFAS66,ACCOUNTINGFORSALESOFREALEST
16、ATE,TOALSOINCLUDEEXCHANGESOFREALESTATEFASBLATERDECIDEDTHATACCOUNTINGGUIDANCEFORRECIPROCALEXCHANGESOFREALESTATEWOULDREMAINWITHINTHESCOPEOFAPBO29ANEWFOCUSONCOMMERCIALSUBSTANCESFAS153REQUIRESTHATNONMONETARYEXCHANGESBERECORDEDUSINGTHEBOOKVALUEOFTHEASSETRELINQUISHEDAFTERAREDUCTIONFORIMPAIRMENT,IFAPPLICAB
17、LEIFONEOFTHEFOLLOWINGTHREECONDITIONSAPPLIESTHEFAIRVALUEOFTHEASSETRELINQUISHEDORRECEIVEDCANNOTBEDETERMINEDWITHINREASONABLELIMITSTHEREISANEXCHANGEOFINVENTORYFORINVENTORYTHATWILLBESOLDINTHESAMELINEOFBUSINESSTOFACILITATESALESTOCUSTOMERSTHETRANSACTIONLACKSCOMMERCIALSUBSTANCETHEFIRSTTWOCONDITIONSAREESSENT
18、IALLYUNCHANGEDFROMAPBO29THETHIRDCONDITIONREPLACESTHEPRIOREXCEPTIONFORSIMILARPRODUCTIVEASSETS“COMMERCIALSUBSTANCE“ISANEWCONCEPTINUSGAAPANDPRESENTSUNIQUE,SUBJECTIVECHALLENGESFORPRACTITIONERSUNFORTUNATELY,FASBDIDNOTSPECIFICALLYDEFINETHISTERMTHECONCEPTFOCUSESONTHEBUSINESSPURPOSEORRATIONALEOFTHEEXCHANGE,
19、ANDREQUIRESANEXAMINATIONOFCHANGESINTHEENTITYSECONOMICPOSITIONASARESULTOFTHETRANSACTIONESSENTIALLY,COMMERCIALSUBSTANCEEXISTS“IFTHEENTITYSFUTURECASHFLOWSAREEXPECTEDTOSIGNIFICANTLYCHANGEASARESULTOFTHEEXCHANGE“PARA2DFASBBELIEVESTHATCASHFLOWTESTSPROVIDE“OBJECTIVEEVIDENCE“OFTHEBUSINESSPURPOSEOFTHETRANSACT
20、ION,EVENTHOUGHTHEEXISTENCEOFCOMMERCIALSUBSTANCEANDTHEUNDERLYINGASSUMPTIONSAREDETERMINEDBYITSMANAGEMENTCOMMERCIALSUBSTANCEISDEEMEDTOEXISTIFEITHEROFTHEFOLLOWINGCONDITIONSISPRESENTPARA2DTHE“CONFIGURATION“OFTHEFUTURECASHFLOWSRELATEDTOTHEASSETRECEIVEDISEXPECTEDTOBESIGNIFICANTLYDIFFERENTFROMTHATOFTHEASSET
21、TRANSFERREDCONFIGURATIONRELATESTOTHERISK,TIMING,ANDAMOUNTOFCASHFLOWSTHE“ENTITYSPECIFICVALUE“OFTHEASSETRECEIVEDDIFFERSFROMTHEENTITYSPECIFICVALUEOFTHEASSETTRANSFERRED,ANDTHISDIFFERENCEISSIGNIFICANTWHENCOMPAREDTOTHEFAIRVALUESOFTHEASSETSEXCHANGEDTHOUGHTHEDETERMINATIONOFCOMMERCIALSUBSTANCESUGGESTSTHENEED
22、FORDETAILEDCALCULATIONS,FASBINDICATESTHATA“QUALITATIVEASSESSMENT“MAYBEALLTHATISREQUIREDTHETERM“ENTITYSPECIFICVALUE“ISRELATIVELYNEWTOFASBSTANDARDS,THOUGHITWASINTRODUCEDASPARTOFTHECONCEPTUALFRAMEWORKINSTATEMENTOFFINANCIALACCOUNTINGCONCEPTS7,USINGCASHFLOWINFORMATIONANDPRESENTVALUEINACCOUNTINGMEASUREMEN
23、TSESSENTIALLY,ITREPRESENTSTHEPRESENTVALUEOFTHEENTITYSEXPECTEDFUTURECASHFLOWSFROMTHEUSEANDDISPOSITIONOFTHEASSETENTITYSPECIFICVALUEDIFFERSFROMFAIRVALUE,BECAUSEITREFLECTSTHEENTITYSEXPECTATIONSASTOTHEAMOUNTS,TIMING,ANDUNCERTAINTYOFCASHFLOWSVERSUSTHOSEASSUMEDBYOTHERSINTHEMARKETPLACETHEFACTORSTHATMANAGEME
24、NTSHOULDCONSIDERWHENDETERMININGANASSETSENTITYSPECIFICVALUEHAVEBEENBROADLYINTERPRETEDTHESEINCLUDETHEMANNERINWHICHTHEASSETISINTEGRATEDWITHTHEENTITYSOPERATIONSASWELLASTHESYNERGIESEXPECTEDASARESULTOFTHEEXCHANGETHEMINUTESOFFASBSAPRIL22,2003,MEETINGINDICATETHATCHANGESINENTITYSPECIFICVALUECANBEASSESSED“WIT
25、HANDWITHOUTTHEINBOUNDASSET“ILLUSTRATIONSSFAS153VERSUSPRIORPRACTICEMANYRESPONDENTSTOTHEEXPOSUREDRAFTOFSFAS153REQUESTEDTHATFASBPROVIDEILLUSTRATIONSORIMPLEMENTATIONGUIDANCE,PARTICULARLYWITHRESPECTTOTHENEWCOMMERCIALSUBSTANCEPROVISIONSITDECLINED,HOWEVER,TOPROVIDESUCHGUIDANCEPARAA12“BECAUSEITBELIEVESTHATT
26、HEADDITIONALGUIDANCERELATEDTOCOMMERCIALSUBSTANCESUFFICIENTLYCLARIFIESTHEMEANINGOFTHATTERM“FASBWASALSOCONCERNEDTHATSUCHEXAMPLES“MIGHTBEVIEWEDASBRIGHTLINES“BYACCOUNTANTSTHEAUTHORSINFORMALDISCUSSIONSWITHPRACTITIONERSANDACCOUNTINGEDUCATORSSUGGESTTHENEEDFORADDEDCLARITYCONCERNINGTHENEWCONCEPTSANDTHESUBJEC
27、TIVITYINTRODUCEDINSFAS153ACCORDINGLY,EXHIBITS1TRADEINOFEQUIPMENT,2EXCHANGEOFEQUIPMENT,AND3EXCHANGEOFREALPROPERTYHIGHLIGHTKEYPROVISIONSINSFAS153ANDCONTRASTTHEMWITHPRIORPRACTICEREMEMBERTHATGAINSANDLOSSESONEXCHANGESOFSIMILARPRODUCTIVEASSETSARESTILLDEFERREDFORTAXPURPOSESUNDERIRCSECTION1031AACCORDINGLY,T
28、EMPORARYDIFFERENCESANDDEFERREDTAXCONSEQUENCESWILLARISEIFCOMMERCIALSUBSTANCEEXISTSWHATABOUTBOOTINGENERAL,SFAS153RETAINSTHEMEASUREMENTANDRECOGNITIONCONCEPTSINAPBO29INCASESWHEREBOOTIE,MONETARYCONSIDERATIONISPAIDORRECEIVEDEXHIBITS1AND2INCLUDESITUATIONSWHEREBOOTISPAIDINANOTHERWISENONMONETARYEXCHANGETHECO
29、NSENSUSINISSUE8AOFEITF0102,INTERPRETATIONSOFAPBOPINIONNO29,ALSOREMAINSUNCHANGEDINOTHERWORDS,NONMONETARYEXCHANGESTHATINVOLVE“SIGNIFICANT“BOOT,DEFINEDAS25ORMOREOFTHEFAIRVALUEOFTHEEXCHANGE,AREDEEMEDTOBEMONETARYINDEED,BOTHPARTIESSHOULDRECORDTHESEEXCHANGESATFAIRVALUEANDRECOGNIZEALLGAINSORLOSSESACCORDINGL
30、YDISCLOSURESFAS153DIDNOTCHANGETHEDISCLOSUREREQUIREMENTSUNDERPARA28OFAPBO29ACCORDINGLY,THEFOLLOWINGINFORMATIONREGARDINGNONMONETARYEXCHANGESMUSTSTILLBEDISCLOSEDTHENATUREOFTHETRANSACTIONTHEBASISOFACCOUNTINGFORTHEASSETSTRANSFERREDANDTHEAMOUNTOFGAINORLOSSRECOGNIZEDDURINGTHEPERIODFUTUREIMPLICATIONSTHISART
31、ICLESUMMARIZESANDILLUSTRATESTHESALIENTASPECTSOFSFAS153ANDTHEASSOCIATEDIMPLICATIONSFORACCOUNTINGPRACTICEACLOSEEXAMINATIONOFTHESTANDARD,HOWEVER,REVEALSTHATTHESUBJECTIVITYINHERENTINASSESSINGCOMMERCIALSUBSTANCECOULDRESULTININCONSISTENTAPPLICATIONOFSFAS153SPROVISIONSFASBISEXPECTEDTOUSETHECOMMERCIALSUBSTA
32、NCECONCEPTINFUTUREACCOUNTINGSTANDARDSACCORDINGLY,THEAUTHORSRECOMMENDTHATFASBCONSIDERPROVIDINGADDITIONALGUIDANCEONHOWACCOUNTANTSSHOULDIMPLEMENTTHISCONCEPTINTHEFUTUREEXHIBIT1TRADEINOFEQUIPMENTPLUSBOOTCOMMERCIALSUBSTANCECHANGEINCONFIGURATIONOFFUTURECASHFLOWSSPIRITWINERIES,INC,OWNSSEVERALCRUSHERDESTEMME
33、RMACHINESUSEDTOPEEL,PRESS,ANDEXTRACTJUICEFROMGRAPESDURINGHARVESTONEOFTHELARGECAPACITYUNITS,THOUGHOPERATINGWELL,ISOVERSIZEDFORTHECURRENTFACILITYANDLESSEFFICIENTTHANDESIREDTHISUNITORIGINALLYCOST100,000ANDHASACCUMULATEDDEPRECIATIONOF40,000ITSFAIRVALUEIS70,000,ANAMOUNTQUOTEDBYANINDEPENDENTDEALERSPIRITPU
34、RCHASESANEWMODEL,COSTING90,000,BYTRADINGINITSEXISTINGUNITANDPAYINGCASHOF20,000ANALYSISPRIORGAAPUNDERAPBO29,THISTRANSACTIONWOULDREPRESENTANEXCHANGEOFSIMILARPRODUCTIVEASSETSACCORDINGLY,THEGAINOF10,000FAIRVALUEOF70,000LESSNETBOOKVALUEOF60,000WOULDBEDEFERRED,ANDTHENEWCRUSHERWOULDBERECORDEDAT60,000NETBOO
35、KVALUEOF60,000PLUSBOOTPAIDOF20,000THEFOLLOWINGJOURNALENTRYILLUSTRATESTHISEXCHANGEDREQUIPMENT,NEW80,000DRACCUMULATEDDEPRECIATION,OLD40,000DREQUIPMENT,OLD100,000CRCASH20,000SFAS153UNDERSFAS153,SPIRITMUSTASSESSWHETHERTHEEXCHANGEHASCOMMERCIALSUBSTANCEACCORDINGLY,SPIRITEXAMINESWHETHERTHEREWILLBEASIGNIFIC
36、ANTCHANGEINTHECONFIGURATIONOFFUTURECASHFLOWSTHOUGHSFAS153DOESNOTREQUIREADETAILEDQUANTITATIVEANALYSIS,MANAGEMENTEXAMINESTHERISK,TIMING,ANDAMOUNTOFCASHFLOWSASPARTOFITSCAPITALBUDGETINGPROCESSTHEANALYSISREVEALSTHATTHECHANGEINTHEAMOUNTANDTIMINGFROMTHEUPFRONTCASHPAYMENT,COUPLEDWITHPROJECTEDHIGHERTHROUGHPU
37、TANDLOWERPROCESSINGCOSTSFROMTHENEWUNIT,WILLLIKELYHAVEASIGNIFICANTECONOMICIMPACTSPIRITCONCLUDESTHATTHETRANSACTIONHASCOMMERCIALSUBSTANCESPIRITWILLRECORDTHENEWEQUIPMENTATITSFAIRVALUEOF90,000ANDRECOGNIZETHEGAINOF10,000ONTHETRADEINOFTHEOLDEQUIPMENTTHEJOURNALENTRYISASFOLLOWSDREQUIPMENT,NEW90,000DRACCUMULA
38、TEDDEPRECIATION,OLD40,000CREQUIPMENT,OLD100,000CRCASH20,000CRGAINONEXCHANGE10,000COMPAREDWITHAPBO29,THECOMMERCIALSUBSTANCEAPPROACHUNDERSFAS153RESULTSINAHIGHERASSETVALUATIONANDARECOGNIZEDGAINOF10,000FORTAXPURPOSES,SPIRITWOULDNOTRECOGNIZEANYGAINONTHISTRANSACTIONSPIRITWILL,HOWEVER,HAVEADEFERREDTAXLIABI
39、LITYUNDERSFAS109SOURCEFORNAROJAMESM,BUTTERMILCHRITAJ,BIONDOJOHNACCOUNTINGFORNONMONETARYEXCHANGESJCPAJOURNAL,FEB2008,VOL78ISSUE23841译文非货币性交易的会计处理企业利用非货币交易的原因有很多，包括日常的旧设备的以旧换新以及复杂的不动产的交换。2004年12月，FASB发布财务会计准则公告第153号非货币性资产交换（FASB153），并对APB意见书第29号非货币性交易进行修订，它保留了基本原则，即对非货币性交换的会计处理仍以交换资产的公允价值为计价基础。因此，在一项非
40、货币性资产交易中应以换出资产的公允价值作为换入资产的入账价值，但如果所收到资产的公允价值比换出资产的公允价值更加明显，则应以所收到的资产的公允价值计量成本。1973年，美国会计原则委员会（APB）发布的会计原则委员会意见书第29号一一非货币性交易会计，其中以公允价值为计价基础涉及同类生产性资产可以例外。这样交换要求被放弃的资产的账面价值可计量并且确认。SFAS第153号消除了异常，但在交换中引入了一个新的异常“商业实质”。（APB意见书第29号还涉及其他类型的非货币性交易，其中包括与所有者的非互惠性转让，如向股东发放股票股利，与所有者之外的企业进行的非互惠性转让，如企业将非货币性资产捐赠给慈善
41、组织、政府将土地等划拨给企业等。这些交易不会受到影响而SFAS第153号。本标准是作为与国际会计准则委员会的短期趋同项目的一部分发行。事实上，大部分采用财务会计准则委员会先前作出的IAS16，物业，厂房及设备的修改。）实施SFAS第153号要求对“商业实质”以及这一概念引入了独特的主观元素的非货币交易的有会计理解。由于SFAS第153号的实施缺乏指导，下面提供了具体的插图，并与之前的做法作了对比。笔者认为，SFAS第153号不仅全面展现了有趣的和富有挑战性的一些问题，并介绍了专业的判断，很可能会再次出现在未来的标准元素。一、目前的相关概念与变迁根据APB意见书第29号（第3C）的，一次“交易”
42、的定义是一个实体的相互转移，即为了接受另一种资产或服务（或满足负债）而提供服务，或者承担其他义务。SFAS第153号（第2A）修订，要求交换符合转让方放弃一般风险和回报的资产而且没有“实质性的持续参与”的定义。APB意见书第29号还关注交换的资产的“属性”（即同类或不同类），以确定计量任何相关的收益或损失确认的交易基础。对于同类资产交换，规定在确认换入资产入账价值时，如果换出资产的账面价值高于其公允价值，应以换出资产的公允价值作为换入资产的入账价值，将换出资产的账面价值与公允价值之间的差额确认为当期损失；对于不同类资产交易，如不涉及补价，以换出资产的公允价值作为计量标准，如果换入资产的公允价值
43、比换出资产的公允价值更清楚，则以换入资产的公允价值作为计量标准。许多会计师宣称，而且FASB也认同，评估交换的资产的“同类性”可能过于主观，而且难以在实际中应用。尽管这一论点存在详尽的指导，如EITF第983问题，确定非货币性交易是否涉及生产性资产的接收或业务，和012，对APB意见书第29号的诠释。在超过30多年的时间里，公允价值对类似的生产性资产例外得到支持有以下原因1交换完成时获利过程尚未完成；2在商品销售和产生销售服务的过程中也应该确认收入，而不是仅仅在生产性资产交换的过程中；3交换实体在交换后大体上还处于相同的经济地位；4公允价值的使用可以使收益可靠地计量；这一例外允许许多非货币性交
44、易以账面值入账，尽管该交易可能大大改变了报告实体经济地位的事实。在SFAS153，FASB的结论是，确认和计量原则适用于这些交易都是以更好的评估报告实体（商业物质）的经济变化来看的。这种方法被认为是最好的“相似性”资产和“时间”的盈利过程中的主观评价。二、范围和适用性SFAS第153条适用于后05年6月15日发生的非货币性交易。某些交易被明确排除在其范围之外1企业合并；2共同控制下的非货币性实体之间的资产交易；3非货币性资产（或服务）交换的报告主体是通过普通股股票收购的；4股票股利与分裂；5为该实体权益而交易转让的资产；6金融资产转移；7是有和天然气生产商的某些交易。SFAS第153条亦修订S
45、FAS第140条，转让、提供服务的金融资产及负债消灭的会计处理，范围包括权益法投资交易的类似的生产性资产。在对SFAS第153号（第A20）进行审议，财务会计准则委员会考虑修订SFAS第66条，对房地产销售会计核算，还包括房地产交易。财务会计准则委员会后来决定，房地产相互交换的指导将仍然属于APB意见书第29号的范围。三、关于商业实质的新焦点SFAS第153号规定，非货币的交易记录放弃使用该资产的账面价值（减去减值准备后，如适用）时如果下列三个条件之一者1无法确定换入或换出资产的公允价值（在合理范围内）；2将在同一业务范围内要出售的，有一个交易的库存清单，以方便销售；3交易缺乏商业实质。前两个
46、条件基本上是从APB意见书第29号不变，第三个条件取代了以前类似的生产性资产的例外。“商业实质”是美国通用会计准则的新概念，并提出了对从业者独特的，主观的挑战。不幸的是，财务会计准则委员会并没有具体界定这个术语。这个概念的重点是商业目的或交易的根据，并需要在实体作为交易的结果经济状况变动的审查。从本质上讲，“作为交易的结果，如果实体的未来现金流量预计将显着改变”（第2D），则商业实质存在。财务会计准则委员会认为，现金流测试提供了交易的经营宗旨的“客观证据”，即使商业实质和基本假设的存在是由其管理层决定的。如果存在下列条件之一，商业实质是认为存在的（第2D1与资产相关的可收到的未来现金流量的“配
47、置”预计与资产转移有显著的不同。配置涉及到的风险，时间和现金流量的金额；2所收到的资产“实体的特定价值”不同于实体所转让资产的具体价值，与交换资产的公允价值相比有显着差异；虽然商业实质的测定表明需要进行详细的计算，财务会计准则委员会指出，一项“定性评估”可能是所有需要的。术语“实体层的价值”，相对财务会计准则委员会的标准是较新的，虽然它在财务会计概念7中是作为财务会计概念框架中的一部分来介绍的，会计计量中使用现金流量信息和现值。从本质上讲，它代表了该实体使用和处置资产的预计未来现金流量的现值。实体层的价值不同于公允价值，因为它是以实体的期望反映的金额，时间和市场上在其他不确定性假设下的现金流量
48、。管理应考虑确定一个资产的实体层的价值已被广泛解释的因素时，这些措施包括在该资产与实体之间完整的业务，以及作为交换的结果预期的协同效应。2003年4月22日，财务会计准则委员会的会议纪要表明，在实体的特定值的变化是可以评估“有没有入账的资产。”实例SFAS第153号对战之前的实践许多受访者的征求意见稿对SFAS第153号，要求财务会计准则委员会提供执行规定的实例指导特别是关于新的商业实质的内容的指导，但是它谢绝提供这种指导（第A12）。因为它认为，补充的指导已充分阐明了“商业实质”这个词的含义。财务会计准则委员会还担心，这样的例子可能被会计师看作是“光明行”。作者与从业人员及会计教育工作者进行
49、过非正式讨论，建议增加使新概念和SFAS第153条提出的主体更明确的需要。因此，案例1（设备的以旧换新），2（设备交换），3（不动产交易）突出SFAS第153号中的主要规定和与以前的实践的对比。请记住，收益及同类生产性资产交换损失仍然按照税法第1031条递延纳税的。因此，如果存在商业实质则会导致出现暂时性差异和递延税款。关于交易中涉及补价大体上，SFAS第153号保留了APB意见书第29号中的个案中测量和确认的概念补价的（即金钱代价）支付或收到的。案例1和案例2包括了其他非货币性交易中支付补价的情况。已颁布的8（A）EITF第0102一致同意，APB意见书第29号的解释说明，也保持不变。换句话说，非货币交换涉及的金额是“重大”的，定义为超过公允价值的25时，被认为是货币性的。事实上，双方应以公允价值记录这些交易，并记录所有相应的收益或损失。披露。SFAS第153号没有改变APB意见书第29号第28条下的披露要求。因此，下面的有关非货币性交易的信息仍然必须予以披露1该交易的性质；2交换资产的计量基础；3期间确认的收益和损失；4、未来的影响本文总结和阐述了SFAS第153号的突出的问题和相关的会计实务的问题。一个标准的仔细检查，然而，结果显示在评估主体商业实质的内在时可能导致SFAS第153号的规定不一致的应用。财务会计准则委员会将在未来的会计标准里利用商业实质
