- e.g., direct deposit or auto-withdrawal) would be considered a nonmonetary transaction.
The even exchange of assets (e.g., transferring property or inventory) is a nonmonetary transaction. In cases of property exchange, the fair values of the underlying assets need to be determined, if possible.
Nonmonetary transactions can be either reciprocal or nonreciprocal. Reciprocal (two-way) nonmonetary transactions involve two or more parties exchanging nonmonetary goods, services or assets. Nonreciprocal (one-way) nonmonetary transactions involve the transfer of goods, services or assets from one party to another, such as a business making an in-kind donation of employee volunteer time or physical items to another organization.
Investment dictionary. Academic. 2012.
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