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تخاطيف محاسبية

المعالجة المحاسبية للاضمحلال

30 ديسمبر 2022

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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'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'));