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Se debe dar reconocimiento contable a una parte o a la totalidad de la ganancia realizada en un intercambio no monetario de activos de planta

Se debe dar reconocimiento contable a una parte o a la totalidad de la ganancia realizada en un intercambio no monetario de activos de planta , excepto cuando el intercambio haya

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no se recibe sustancia comercial y se recibe efectivo adicional.

sin sustancia comercial y se paga efectivo adicional

sustancia comercial y se recibe efectivo adicional.

sustancia comercial y se paga efectivo adicional.

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