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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 ...

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 barte ...