Good sold for shares

Depends upon the life of the asset. Long-term is non current and short term is current assets. Only company accounts are shown as company accounts. Other assets cannot be included. Only two types of assets, capital assets used in business and assets used for capital appreciation like land and share investments 

Dr Held for sale asset 

Cr. Debtors

And Dr. Any loss as impairment loss. Stop depreciation 

In My opinion sale for exchange of machinery,

If such machinery is not used in the normal course of business then such assets must be classified under investments be it current or non-current.