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- W2371247702 abstract "According to the current accounting standards and the law of enterprise income tax,this paper discusses accounting and tax treatment of non-monetary assets transactions.It mainly analyzes the tax adjustment methods used when an enterprise is unable to adopt fair value model and records the book value of assets surrendered as the value of assets received,which is conflicting with the stipulation in the taxation law." @default.
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- W2371247702 date "2009-01-01" @default.
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- W2371247702 title "Exploring the Accounting and Tax Treatment of Non-Monetary Assets Transactions" @default.
- W2371247702 hasPublicationYear "2009" @default.
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