When the future cash flows of the asset received is significantly different from that of the asset given up, in terms of risk, time distribution or amount, a non-monetary asset exchange has a commercial substance.


When the future cash flows of the asset received is significantly different from that of the asset given up, in terms of risk, time distribution or amount, a non-monetary asset exchange has a commercial substance.

A.正确

B.错误

正确答案:正确


Tag:中国会计准则全英文 时间:2022-01-04 19:55:22