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تخاطيف محاسبية

المعالجة المحاسبية للاضمحلال

27 فبراير 2019

ما هو الاضمحلال

يعني انخفاض قيمة الأصول عن القيمة القابلة للاسترداد وفقا للمعيار 36 الدولي وتعالج وفقا للمعيار مثتثني المخزون معيار 2 الدولي والأصول الغير متداولة بغرض البيع وفقا للمعيار التقارير 5 القياس يكون القيمة السوقية أقل من القيمة القابلة للاسترداد ويحمل الأرباح والخسائر وهناك أصول تحمل الدخل الشامل

المعالجة المحاسبية للاضمحلال بتكون

** من ح/خسائر انخفاض (اضمحلال) الاصل
** الي ح/ مجمع خسائر انخفاض (اضمحلال) الأصل

** من ح/الارباح والخسائر
** الي ح/ خسائر إنخفاض (اضمحلال) الاصل

تخاطيف محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

تعليقات

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_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3943208901-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));