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Creating Value Through Corporate Trade Und...
Creating Value Through Corporate Trade Und...

Corporate trade is a strategy to create value typically in the form of cash savings or incremental business. Amazingly, while corporate trade creates substantial economic benefits, it is often misunder ...

FASB Accounting Standards Codification
FASB Accounting Standards Codification

In reporting to the exchange of a nonmonetary asset for barter credits, it shall be presumed that the fair value of the nonmonetary asset exchanged is more clearly evident than the fair value of the ba ...

Accounting for Barter Transactions
Accounting for Barter Transactions

In a barter transaction involving barter credits, an enterprise enters into a transaction to exchange a nonmonetary asset (for example, inventory) for barter credits. Those transactions may occur direc ...