Analytical Comparison between Old and New Accounting Standards on Non-monetary Assets Exchange

The article attempts to compare the new accounting standards with the old one on(non-monetary) assets exchange.Firstly,it analyzes the same points,and compares the differences in several aspects with the help of tables and cases;Secondly,it analyzes the(different) influences of old and new accounting standards on financial situation for enterprises.Lastly,it points out how to link up the old and new accounting standards.