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                    	Advies toegevoegd op  3 februari 2020
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   					   					<h3 class="category">MEERWAARDEN</h3>
   					<h1 class="title">Ruiltransacties: boekhoudkundige en fiscale behandeling?</h1>
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                        															<div class="articleIntro"> Op 4 december 2019 heeft de Commissie voor Boekhoudkundige Normen een advies <span class="source-reference">(CBN-advies 2019/15)</span> uitgevaardigd inzake de aanschaffingswaarde van een actiefbestanddeel verkregen in ruil voor een tegenprestatie anders dan in geld, incl. het verrichten van een dienst. Gelet op de waarderingsdiscussies die zich met de fiscus wel eens voordoen, is deze administratieve duiding meer dan welkom. Wat zijn de boekhoudkundige regels en hoe werken ze fiscaal gezien door? </div>
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