同時具有商業實質且換入/換出資產的公允價值能可靠計量的，以公允價值計量

同時具有商業實質且換入/換出資產的公允價值能可靠計量的，以公允價值計量，並將價差（公允價與換出資產帳面價）確認為當期損益；否則，以換出資產的帳面價值計量，入當期損益America, Sage Publications, Inc.
(source gives: background information on the values and how the study was conducted.)

結果 (英文) 1:

With when has business operating right quality and views into/views out information production of fair price value can reliable total volume of, to fair price value total volume, does advises price poor (fair price stub views out information production 帳 surface price) true 認 because when period 損 benefits; whether entering into, to views out information production of 帳 surface price value total volume, into when period 損 benefits America, Sage Publications, Inc.(source gives: background information on the values and how the study was conducted.)

結果 (英文) 2:

Also has commercial substance, and in / the fair value of the assets can be reliably measured, are measured at fair value, and spreads (the fair value and the book value of the assets) are recognized as profit or loss; otherwise, in exchange for the assets book value measurement, the income statement America, Sage Publications, Inc.
(Source Gives: background information on the values ​​and How the study was Conducted.)

結果 (英文) 3:

At the same time has commercial substance and in / out the fair value of the assets can be reliably measured, at fair value, and will spread (for a fair price and the book value of assets) is recognized as profit or loss; otherwise, in exchange for a book value of the assets, the profits and losses of the current period America, Sage Publications, Inc.
(source gives: background information on the values and how the study was conducted.).