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محاسبة مالية معلومات محاسبية

كيف يتم المعالجة المحاسبية للأصول المستهلكة دفترياً

27 نوفمبر 2019

كيف يتم المعالجة المحاسبية للأصول المستهلكة دفترياً

كيف يتم المعالجة المحاسبية للأصول المستهلكة دفترياً ومازالت تعمل حسب معايير المحاسبة الدولية ؟؟

هناك خياران حسب معيار المحاسبة الدولي (16) العقارات ، والممتلكات والمصانع :
فأما الأول : إما التحول إلى خيار استخدام القيمة العادلة وهنا يجب علينا إعادة تصنيف فئة الأصل كاملة ..

وأما الثاني : مراجعة العمر الإنتاجي للأصل وقيمة الاستهلاك بشكل سنوي وكما نص المعيار

فقد يقال لو كنا نقوم بمراجعة العمر الإنتاجي وقيمة الاستهلاك بشكل دوري لم نصل إلى هذه النتيجة ويجاب عليه أنه:
في هذه الحالة سيتم اللجوء إلى معيار المحاسبة الدولي رقم ( 8 ) المتعلق بمعالجة الأخطاء والتقديرات والسياسات المحاسبية ....
وهنا نحن لم نقم بتطبيق السياسة المحاسبية المتعلقة بالمعيار بشكل صحيح وبالتالي يجب علينا وفي حال كانت الأخطاء مادية تصحيح هذا الخطأ وبأثر رجعي
أما لو كان الخطأ والأثر غير مادي من الممكن أن تتم المعالجة بشكل مستقبلي

محاسبة مالية معلومات محاسبية

أخر المواضيع من قسم : محاسبة مالية

تعليقات

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