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ما هو مفهوم راس المال الاسمي

30 ديسمبر 2022

ما هو مفهوم راس المال الاسمي

راس المال الاسمى :

ويقصد به المبلغ النقدي المستثمر في المنشأة من قبل الملاك لتوليد الدخل . وفقاً لهذا المفهوم يمثل الدخل الدوري مجموع المبالغ النقدية التي يمكن توزيعها في نهاية الدورة مع المحافظة في الوقت نفسه على المبلغ النقدي المستثمر كما كان في اول الدورة. ويسمى هذا الربح بالدخل المحاسبي.

ينطلق مفهوم المحافظة على رأس المال الاسمي ــ أو كما يسميه البعض الأصلي أو النقدي ــ من فرض ثبات قيمة وحدة القياس النقدي ( مثلاً الدينار), أي فرض عدم تغير المستوى الخاص أو المستوى العام للأسعار, وهو فرض بعيد جدا عن الواقعية.
ينسجم هذا المفهوم الاسمي للمحافظة على رأس المال مع القياس المحاسبي وفق نموذج التكلفة التاريخية, وهو النموذج الأكثر قبولاً وانتشاراُ في المعايير الدولية والأمريكية

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

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'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'));