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Horton Stores intercambi terrenos y $5,500 en efectivo por terrenos similares. El valor en libros y el valor razonable del terreno fueron $89,300 y $100,800,
Horton Stores intercambi terrenos y $5,500 en efectivo por terrenos similares. El valor en libros y el valor razonable del terreno fueron $89,300 y $100,800, respectivamente. Suponiendo que el intercambio tiene sustancia comercial, Horton registrara terrenos nuevos y una ganancia/(prdida) de: Ganancia/(prdida) de terrenos $94,800 $11,500. $106,300 $0. $106,300 $11,500. $94,800 $0.
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