英语翻译In order to conclude that a network capacity swap transaction should appropriately be accounted for as revenue and a capital expenditure at fair value,a company entering into such a transaction would have to reach the conclusion that:1) t

英语翻译In order to conclude that a network capacity swap transaction should appropriately be accounted for as revenue and a capital expenditure at fair value,a company entering into such a transaction would have to reach the conclusion that:1) t
英语翻译
In order to conclude that a network capacity swap transaction should appropriately be accounted for as revenue and a capital expenditure at fair value,a company entering into such a transaction would have to reach the conclusion that:1) the network capacity received in the exchange will not be sold in the same line of business as the network capacity given up in the exchange,2) the network capacity received in the exchange is a productive asset that is dissimilar to the network capacity given up,and 3) the fair values of the assets exchanged are determinable within reasonable limits.Capacity swap transactions likely include complex terms that would require a diligent analysis and professional judgment to determine the proper accounting treatment.
Companies that engage in material nonmonetary transactions during a reporting period are required,under GAAP,to disclose,in the footnotes to the financial statements,the nature of the transactions,the basis of accounting for the assets transferred (that is,fair value or book value),and gains or losses recognized.GAAP also requires that information about all investing and financing activities of an enterprise that affect recognized assets or liabilities but that do not result in cash receipts or payments,such as nonmonetary asset exchanges,be disclosed in the footnotes to the financial statements.
Furthermore,the Commission's rules require registrants to include in their public filings a section entitled Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A").12 In MD&A,registrants are required to discuss the known trends,demands,events,commitments and uncertainties that are reasonably likely to materially affect a registrant's liquidity,capital resources,and results of operations.To the extent that nonmonetary exchange transactions have a significant impact on a registrant's liquidity,capital resources,or results of operations,disclosure of these transactions in MD&A would be required.

英语翻译In order to conclude that a network capacity swap transaction should appropriately be accounted for as revenue and a capital expenditure at fair value,a company entering into such a transaction would have to reach the conclusion that:1) t
为了得出结论,即网络容量的掉期交易应该适当地加以核算收入和资本支出的公允价值后,公司进入该项交易将不得不得出这样的结论：1 ）网络容量收到交流会不得出售,在同一行的业务,由于网络能力,放弃了在外汇,2 ）网络容量在收到外汇是一个有建设性的资产,这是异种向网络容量放弃了,3 ）公平价值的资产交换是可以确定一个合理的范围内.能力的掉期交易可能包括复杂的计算,这将需要勤于分析和专业判断,以确定适当的会计处理.
公司从事物质非货币性交易,在报告期间要求,根据公认会计原则,披露,在财务报表脚注,交易的性质,会计基础,为所转让的资产（也就是公允价值或预订值） ,以及收益或亏损的承认.一般公认会计准则,也需要这方面的资料对所有投资和筹资活动的一个企业的影响确认资产或负债,但不产生现金收款或付款,如非货币性资产交换,应披露在财务报表脚注.
此外,该委员会的议事规则规定注册,以包括在他们的公开文件中有一节题为管理层的讨论与分析财务状况和经营结果（下称"导弹防御＆ " ） .12在md收购,登记人须讨论已知的趋势,新要求,新的事件,承诺和不确定性,是合理地可能造成重大影响登记的,流动性强,资本资源,以及经营结果.至一个程度,即非货币性交易的有重大影响登记的,流动性强,资本资源,或经营结果,披露这些交易在md收购方可进行.