- 9 julio, 2017
- Publicado por: Administrador
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
Most business transactions involve exchanges of cash or other monetary assets or liabilities i1 for goods or services. The amount of monetary assets or liabilities exchanged generally provides an objective basis for measuring the cost of nonmonetary assets or services received by an enterprise as well as for measuring gain or loss on nonmonetary assets transferred from an enterprise. Some transactions, however, involve either (a) an exchange with another entity (reciprocal transfer ii1) that involves principally nonmonetary assets or liabilities iii1 or (b) a transfer of nonmonetary assets for which no assets are received or relinquished in exchange (nonreciprocal transfer iv1). Both exchanges and nonreciprocal transfers that involve little or no monetary assets or liabilities are referred to in this section as nonmonetary transactions.