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الفرق بين الأصل المعنوي والأصل غير الملموس

12 يوليو 2020

الفرق بين الأصل المعنوي والأصل غير الملموس ؟

الأصل المعنوي

لا يمكن الاعتراف به لا يمكن تحديده مع قواعد الاعتراف المذكورة في معيار الأصول غير الملموسة مثل كفاءة العاملين

ولكن إن تم الاتفاق عند الاقتناء وفقاً لعلاقة تعاقدية على بعض الأصول المعنوية مثل

قوائم العملاء فيمكن فصلها عن الشهرة ولكن أغلب الأحيان المعنوي ليس من العملي
حتى فصله لصعوبة تحكم الشركة في منافعه وبالتالي لا يعترف به

الاصل غير الملموس

الأصل غير الملموس فله قاعدة اعتراف إمكانية التحكم والتحديد لو توافرت نعترف به.

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

تعليقات

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