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【多选题】
民间非营利组织接受捐赠的非现金资产,确定其入账价值的方法有()
A.
如果捐赠方提供了有关凭据,应当按照凭据上标明的金额作为入账价值
B.
如果捐赠方没有提供有关凭据,受赠资产应当以其公允价值作为入账价值
C.
即使捐赠方提供了有关凭据,也应当以其公允价值作为入账价值
D.
如果捐赠方没有提供有关凭据,受赠资产应当以其估计价值作为入账价值
E.
即使捐赠方提供了有关凭据,也应当以其重置价值作为入账价值
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