Article 1 To standardize the confirmation and measurement of non-monetary assets transaction, and disclosure of relevant information, these standards are formulated according to the Accounting Standard for Business Enterprises - Basic Standards.
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- 第一条为了规范非货币性资产交换的确认、计量和相关信息的披露,根据《企业会计准则--基本准则》,制定本准则。