L1 FSA notes 149页 determine, exchange, recognized, 如何, only

silviaqiu

有关asset exchange的

中间有一段说for similar assets, only losses are recognized. If a gain results from the exchange of similar assetes, the book value of the old asset is added to the cash paid to determine recorded cost of the new asset.

请问红色部分应该如何理解？

谢谢！

silviaqiu

明白了，也就是说多出来的这部分不计入收益，只是记入增加的资产对吧

胡老师

关键还是你的会计的问题。红字的意思是，资产交换的时候，换入的资产的入账价值是换出资产账面价值再加上支付的现金。