Non-monetary Exchange Fair Value Quantitative Determination Methods Research

Along with our country barter trade of booming rapid development, between enterprise and the business of non-monetary assets transaction frequent, unavoidable appeared some enterprises using the non-monetary assets transaction manipulation of corporate profits. In order to regulate the non-monetary assets transaction business accounting, in our country history of non-monetary assets criterion frequent changes. The new rule of non-monetary assets transaction is the biggest changes introduced the concept of commercial in nature, and in accordance with the conditions stipulated in the fair value can as measurement basis. Among them, the fair value of introduction is the most notable changes, because the fair value measurement attribute is highly decision relevance, can better reflect the operating results of an enterprise advantages, which gets more and more the favor of domestic and foreign relevant personage. But also brings a new question:how should determine the fair value? The introduction of the fair value of non-monetary assets what new problems brought? This is the question of the study in this paper.In view of this, this article first system of our country detail of non-monetary assets criterion historical development background research, this paper tries to put forward the main contents. Next to the domestic and world contrastive method of non-monetary assets transaction code and relevant concepts for comparative analysis, find our fair value of non-monetary assets related concepts exist problems and the insufficiency, and aiming at these problems, puts forward some suggestions. But at the same time, through the analysis of theory and practice method of code of non-monetary assets transaction by fair value accounting methods and the importance of one, and the confirmation of the fair value analysis and decision criteria. In a related study fully on the basis of the theory of non-monetary assets transaction by the fair value and relevant parameters determined quantitative method, so as to enhance the maneuverability of the current technology. In the end the non-monetary assets transaction, and some related problems of non-monetary assets enterprises using profits and evade taxes adjust, and in the light of the problems encountered in the fair value in use these questions pertinent opinions. Non-monetary assets in exchange for the fair value determined by using the quantitative method, mainly adopts assets evaluation, mathematical statistics method were studied, namely, three kinds of methods to determine price method, cost method and present value approach. And the related parameters for present value approach (as the discount rate and the future cash flow) adopted quantity statistics, securities investment, studies the theory of hope that through to the non-monetary assets transaction of basic research on the fair value for the exchange of non-monetary assets provide theoretical reference.