Business Entity Accounting Act Article 42
(Assets)Assets acquired in exchange for non-monetary assets shall be measured at fair value as a general principle. However, if the fair value cannot be measured reliably, the asset’s cost is measured at the carrying amount of the exchanged asset.Donated assets shall be recorded at fair value and classified as additional paid-in capital, revenue or deferred revenue depending on their nature.
中文原文 商業會計法第42條
資產之取得，係由非貨幣性資產交換而來者，以公允價值衡量為原則。
但公允價值無法可靠衡量時，以換出資產之帳面金額衡量。
受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入。
但公允價值無法可靠衡量時，以換出資產之帳面金額衡量。
受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入。