Analysis Based On The Changes In The Exchange Of The Non-monetary Assets Standards

The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.Part I , foreword. This part has discussed the selected topic's theoretical and actual significance .first , has pointed out the issue in the domestic development by analysing the relevance document to over the years studies of the non-monetary assets standards. At the same time, have proposed the main research method and target, have been to apply method such as inductive inference law , comparative analysis law , statistical chart law and case analysis law to analyse the exchanges of the standards, have pointed out the qualitative characteristics in accounting embodied out by 2006 new revise non-monetary assets exchanges criterion , have described and analysed the problem in the progress of implementating the standards in recent years,And, have submitted corresponding perfect suggestion to 2006 standards. In addition, Have summed up three innovations.Finally, have pointed out the main deficiencies.Part II, has mainly discussed the changes of the non-monetary assets exchanges criterion.Has analysed the historical reasons that the criterion revises in 1999 , in 2001 , in 2006 , the characteristic of the criterion revising every time, and the problem of the criterion in 1999 and 2001. Namely:In 1999, Non-monetary assets exchanges was divided into two kinds,it was the same kind of non-monetary assets trades (adopts the book value method) and the different kind of non-monetary assets trades(adopts the fair value nethod). the criterion appearing had arrived at good standard effect to a certain extent to the non-monetary assets trades, this part has cited the example of deep Wan Shan replacement of assets when analysing, And point out the possibility that enterprise still has to control profit.In 2001,the criterion is no longer set apart the same kind and the defferent kind non-monetary assets trades, the book value method being put into use,which to some extent reduced the profit of enterprises controlled. This part has combined Lanzhou Minbai and vigours 28 replacement of assets case, analysed enterprise adopt the method adapting to circumstances to control profit. In 2006, the standards points out only when"fair value being able to measure reliably in satisfying have commerce essence " at the same time , ability adopt fair value measure. in the part ,mainly compare the standards in 2006 with in 2001 and point out the characteristic in 2006,and also has discussed the standard and significance that "commerce essence " judges combining with long rainbow electrical equipment replacement of assets case.Part III, focus on analysing the problem that exists in 2006 standard, and gives out constructive suggestion.Namely: the problem that gains and losses measures of non-monetary assets exchanges;the tax problem of non-monetary assets exchanges.Suggestion: Use international accounting standards; avoid contronlling profit and so on.Part IV , discusses the standards is rational or not from the high quality accounting standards. In this part ,brings forward the standard judging the high quality accounting standard, it is satisfied with quality of accounting correlativity and the reliability request; Can fit in with each other with concrete accounting environment. In this part, analyses relevance and reliability of the qualitative characteristics in accounting and the guiding change in standards and still whether or not existence profit space by comparising the change of criterion to in 1999 , in 2001 , in 2006.It is short of stable relevance between the standards and quality of accounting, it is unrealistic to improve quality of accounting by revising the standards. only having in perfect accounting environment, all kinds of standards can become the high quality accounting standards.