القائمة الرئيسية

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تخاطيف محاسبية

ما المقصود بالاصول المعمرة

30 ديسمبر 2022

المقصود بالأصول المعمرة

هي الأصول الثابتة: Fixed Assets

. يطلق اصطلاح الأصول الثابتة على الأصول المعمرة، التي تُشْتَرَى بغرض الاستعمال، وليس بغرض البيع. وتُدرج الأصول الثابتة في الميزانية
عرفها معهد المحاسبين القانونيين بانجلترا وويلز : بانها تلك الاصول التي تستخدم من قبل الوحدة الاقتصادية بقصد الحصول علي ايراد وليس بقصد بيعها خلال دورة النشاط الواحدة

تخاطيف محاسبية

أخر المواضيع من قسم : تخاطيف محاسبية

تعليقات

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