Exchanges of nonmonetary assets : an amendment of APB opinion no. 29

- Financial Accounting Foundation. Governmental Accounting Standards Board
- American Institute of Certified Public Accountants. Accounting Principles Board

著者

- Financial Accounting Foundation. Governmental Accounting Standards Board
- American Institute of Certified Public Accountants. Accounting Principles Board

Financial Accounting Standards Board of the Financial Accounting Foundation

（Statement of financial accounting standards, no.153）（Financial accounting series, no.263-B）

Financial Accounting Standards Board of the Financial Accounting Foundation, c2004

"December 2004."

"This Statement was adopted by the unanimous vote of the seven members of the Financial Accounting Standards Board ..."-- P. 8

Includes bibliographical references