Because the fair value of non-patented technology cannot be measured reliably, the book value is used as the basis for recording.
Because the nature of the exchange is commercial, Company A can reliably measure it, so the entry price of the assets exchanged is
=The fair value of the assets exchanged is Relevant taxes incurred when exchanging assets. Taxes payable when exchanging assets - Premiums paid (or - "premiums received") for exchanging assets. The tax law allows deductible VAT input tax.
According to the above question, the entry price = 100 17-10 = 107