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2 Hassan Presentation

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Hassan Masoud , CMA
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IAS 16 PPE • Scope and definition • Recognition • Subsequent cost • Measurement ( exchange of fixed asset , Self constructed asset , Self constructed asset ) • Revaluation model • Depreciation and Derecognition(retirement & Disposal) • Disclosure
Highlights • Depreciation ( Method ) –Depletion ( Estimated cost , improvement , removal cost ) Inventory • Disposal ( Sales – Abandonment – Stand by). Other ass. • Residual value • Cash discount • Finance cost • Self constructed asset • Donated asset • Training expenses –Tools • Capitalization –Extended . Acc Dep • Replacement ( train , aircraft )
Highlights Con. • Change in Depreciation Rate . When the asset ready for use • Exchange of Fixed assets ( Commercial Substance (Dissimilar )– Lack of commercial substance ) • Advertisement ( Cars , I Pads , …..) • Revaluation ( Surplus ) • Patent ( R&D ) • Impairment ( undiscounted cash flow , FMV ) , Entry
‫ﻣﺜﺎﻝ‬1: ‫ﻓﻰ‬ ‫ﺍﻟﺸﺮﻛﺎﺕ‬ ‫ﺍﺣﺪﻯ‬ ‫ﻗﺎﻣﺖ‬1/1/2002‫ﺑﻤﺒﻠﻎ‬ ‫ﺁﻟﺔ‬ ‫ﺑﺸﺮﺍء‬ 3.000.000‫ﻓﻰ‬ ‫ﺗﺴﺪﺩ‬ ‫ﻣﺘﺴﺎﻭﻳﺔ‬ ‫ﺃﻗﺴﺎﻁ‬ ‫ﺧﻤﺴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺪﺍﺩ‬ ‫ﻭﻳﺘﻢ‬ ‫ﺟﻨﻴﻪ‬ ‫ﻗﺴﻂ‬ ‫ﻛﻞ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻋﺎﻡ‬ ‫ﻛﻞ‬ ‫ﺍﺧﺮ‬600.000‫ﺍﻟﺸﺮﺍء‬ ‫ﺳﻌﺮ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻌﻠﻢ‬ ‫ﻣﻊ‬ ‫ﺟﻨﻴﻪ‬ ‫ﺍﻟﻨﻘﺪﻯ‬2.275.000‫ﺟﻨﻴﻪ‬. ‫ﺍﻟﻤﻄﻠﻮﺏ‬: 1-‫؟‬ ‫ﺍﻵﻟﺔ‬ ‫ﺍﻗﺘﻨﺎء‬ ‫ﻹﺛﺒﺎﺕ‬ ‫ﺍﻟﻴﻮﻣﻴﺔ‬ ‫ﻗﻴﻮﺩ‬ 2-‫ﺑﺎﻓﺘﺮﺍﺽ‬ ‫ﺳﻨﺔ‬ ‫ﻛﻞ‬ ‫ﺍﻟﺘﻤﻮﻳﻞ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺗﺤﻤﻴﻞ‬ ‫ﻹﺛﺒﺎﺕ‬ ‫ﺍﻟﻴﻮﻣﻴﺔ‬ ‫ﻗﻴﻮﺩ‬ ‫ﺍﻟﻔﺎﺋﺪﺓ‬ ‫ﺳﻌﺮ‬ ‫ﺃﻥ‬10%‫؟‬
‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ ‫ﻣﻥ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬ 2.275.000‫ﺣـ‬/‫ﺍﻵﻻﺕ‬ 725.000‫ﺣـ‬/‫ﺗﻛﺎﻟﻳﻑ‬‫ﺗﻣﻭﻳﻝ‬‫ﻣﺅﺟﻠﺔ‬ 3.000.000‫ﺍﻟﻰ‬‫ﺣـ‬/‫ﺍﻟﻣـﻭﺭﺩ‬ ‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ xxxx‫ﻣﻥ‬‫ﺣـ‬/‫ﺗﻛﺎﻟﻳﻑ‬‫ﺍﻟﺗﻣﻭﻳﻝ‬ xxxx‫ﺍﻟﻰ‬‫ﺣـ‬/‫ﺗﻛﺎﻟﻳﻑ‬‫ﺗﻣﻭﻳﻝ‬‫ﻣﺅﺟﻠﺔ‬
commercial substanceLack of ‫ﻣﺛﺎﻝ‬2: ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺗﻛﻠﻔﺗﻬﺎ‬ ‫ﺁﻟﺔ‬ ‫ﺑﺈﺳﺗﺑﺩﺍﻝ‬ ‫ﺍﻟﻧﻭﺭ‬ ‫ﺷﺭﻛﺔ‬ ‫ﻗﺎﻣﺕ‬200.000‫ﻭﻣﺟﻣﻊ‬ ‫ﺟﻧﻳﻪ‬ ‫ﺇﻫﻼﻛﻬﺎ‬80.000‫ﺍﻟﺳ�ﻭﻗﻳﺔ‬ ‫ﻗﻳﻣﺗﻬ�ﺎ‬ ‫ﻣﻣﺎﺛﻠ�ﺔ‬ ‫ﺑﺂﻟ�ﺔ‬ ‫ﺟﻧﻳ�ﻪ‬)‫ﺍﻟﻌﺎﺩﻟ�ﺔ‬(‫ﺗ�ﺎﺭﻳﺦ‬ ‫ﻓ�ﻰ‬ ‫ﺍﻹﺳﺗﺑﺩﺍﻝ‬250.000‫ﻣﺑﻠﻎ‬ ‫ﺳﺩﺍﺩ‬ ‫ﺍﻟﻰ‬ ‫ﺑﺎﻹﺿﺎﻓﺔ‬ ‫ﺟﻧﻳﻪ‬50.000‫ﺟﻧﻳﻪ‬. ‫ﺍﻟﻣﻁﻠﻭﺏ‬: ‫؟‬ ‫ﺍﻟﻳﻭﻣﻳﺔ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺍﺟﺭﺍء‬
‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ ‫ﻣﻥ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 170.000‫ﺣـ‬/‫ﺍﻵﻟﺔ‬‫ﺍﻟﺟﺩﻳﺩﺓ‬ 80.000‫ﺣـ‬/‫ﻣﺟﻣﻊ‬‫ﺍﻹﻫﻼﻙ‬ ‫ﺍﻟﻰ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 200.000‫ﺣـ‬/‫ﺍﻵﻟﺔ‬‫ﺍﻟﻘﺩﻳﻣﺔ‬ 50.000‫ﺣـ‬/‫ﺍﻟﻧﻘﺩﻳـﺔ‬ ‫ﺍﻟﺣـﻝ‬: 1-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﺍﻻﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬=‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺻﺎﻓﻰ‬+‫ﺍﻟﻣﺩﻓﻭﻋﺔ‬ ‫ﺍﻟﻧﻘﺩﻳﺔ‬ = 120.000+50.000=170.000‫ﺟﻧﻳﻪ‬ 2-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬=250.000‫ﺟﻧﻳﻪ‬ 3-‫ﺍﻟﺩﻓﺎﺗﺭ‬ ‫ﻓﻰ‬ ‫ﺗﺣﻘﻳﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻳﺟﺏ‬ ‫ﻭﻟﻛﻥ‬ ‫ﺭﺑﺢ‬ ‫ﺍﻟﻣﺑﺎﺩﻟﺔ‬ ‫ﻧﺗﻳﺟﺔ‬
Commercial substance ‫ﻣﺛﺎﻝ‬3: ‫ﺗﻛﻠﻔﺗﻪ‬ ‫ﻋﻘﺎﺭ‬ ‫ﺑﺈﺳﺗﺑﺩﺍﻝ‬ ‫ﺍﻟﻧﺟﺎﺡ‬ ‫ﺷﺭﻛﺔ‬ ‫ﻗﺎﻣﺕ‬1.000.000‫ﻭﻣﺟﻣﻊ‬ ‫ﺟﻧﻳﻪ‬ ‫ﺇﻫﻼﻛﻪ‬300.000‫ﺍﻟﺳﻭﻗﻳﺔ‬ ‫ﻭﻗﻳﻣﺗﻪ‬ ‫ﺟﻧﻳﻪ‬)‫ﺍﻟﻌﺎﺩﻟﺔ‬(1.500.000‫ﺟﻧﻳﻪ‬ ‫ﻣﺑﻠﻎ‬ ‫ﻭﺗﺣﺻﻳﻝ‬ ‫ﺃﺭﺽ‬ ‫ﻗﻁﻌﺔ‬ ‫ﻣﻘﺎﺑﻝ‬200.000ً‫ﺍ‬‫ﻧﻘﺩ‬ ‫ﺟﻧﻳﻪ‬. ‫ﺍﻟﻣﻁﻠﻭﺏ‬: ‫؟‬ ‫ﺍﻟﻳﻭﻣﻳﺔ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺍﺟﺭﺍء‬
‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ ‫ﻣﻥ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 200.000‫ﺣـ‬/‫ﺍﻟﻧﻘﺩﻳـﺔ‬ 1.300.00 0 ‫ﺣـ‬/‫ﺍﻷﺭﺍﺿـﻰ‬ 300.000‫ﺣـ‬/‫ﻣﺟﻣﻊ‬‫ﺇﻫﻼﻙ‬‫ﻋﻘﺎﺭﺍﺕ‬ ‫ﺍﻟﻰ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 1.000.000‫ﺣـ‬/‫ﺍﻟﻌﻘﺎﺭﺍﺕ‬ 800.000‫ﺣـ‬/‫ﺭﺑﺢ‬‫ﺍﺳﺗﺑﺩﺍﻝ‬‫ﺍﻷﺻﻭﻝ‬ ‫ﺍﻟﺣـﻝ‬: 1-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﺍﻻﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬=‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻼﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬-‫ﺍﻟﻣﺣﺻﻠﺔ‬ ‫ﺍﻟﻧﻘﺩﻳﺔ‬ =1.500.000-200.000=1.300.000‫ﺟﻧﻳﻪ‬ 2-‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺃﻥ‬ ‫ﺣﻳﺙ‬1.500.000‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﻗﻳﻣﺗﻪ‬ ‫ﺻﺎﻓﻰ‬ ‫ﻣﻥ‬ ‫ﺃﻛﺑﺭ‬ ‫ﺟﻧﻳﻪ‬ 700.000‫ﺭﺑﺢ‬ ‫ﻫﻧﺎﻙ‬ ‫ﻓﺈﻥ‬ ‫ﺟﻧﻳﻪ‬800.000‫ﺗﺣﻘﻳﻘﻪ‬ ‫ﻳﺟﺏ‬ ‫ﺟﻧﻳﻪ‬
‫ﻣﺛﺎﻝ‬4: ‫�ﻰ‬�‫ﻓ‬ ‫�ﻪ‬�‫ﺗﻛﻠﻔﺗ‬ ‫�ﻭﻝ‬�‫ﺍﻷﺻ‬ ‫�ﺩ‬�‫ﺃﺣ‬31/12/2000‫�ﻎ‬�‫ﻣﺑﻠ‬30.000‫�ﺭﻯ‬�‫ﻣﺻ‬ ‫�ﻪ‬�‫ﺟﻧﻳ‬ ‫��ﻰ‬�‫ﺍﻻﻓﺗﺭﺍﺿ‬ ‫��ﺭﻩ‬�‫ﻭﻋﻣ‬5‫��ﻰ‬�‫ﻓ‬ ‫��ﻝ‬�‫ﺍﻷﺻ‬ ‫��ﺔ‬�‫ﻟﺗﻛﻠﻔ‬ ‫��ﺔ‬�‫ﺍﻟﻌﺎﺩﻟ‬ ‫��ﺔ‬�‫ﺍﻟﻘﻳﻣ‬ ‫��ﻎ‬�‫ﻭﺗﺑﻠ‬ ‫��ﻧﻭﺍﺕ‬�‫ﺳ‬ 31/12/2002‫ﺑﻣﺑﻠﻎ‬40.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬.
ً‫ﻻ‬‫ﺃﻭ‬:‫ﺍﻻﻭﻟﻰ‬ ‫ﺑﺎﻟﻁﺭﻳﻘﺔ‬ ‫ﺍﻟﺣﻝ‬: 1-‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺻﺎﻓﻰ‬] =30.000–)6.000×3[(=12.000‫�������������������ﻪ‬�‫ﺟﻧﻳ‬ ‫ﻣﺻﺭﻯ‬ 2-‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺯﻳﺎﺩﺓ‬ ‫ﻗﻳﻣﺔ‬=40.000–12.000=28.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 3-‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻧﺳﺑﺔ‬=28.000÷12.000×100=233.33% 4-‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻗﻳﻣﺔ‬=18.000×233.33÷100=42.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 5-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬=18.000+42.000=60.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 6-‫ﻟﻸﺻﻭﻝ‬ ‫ﺍﻟﺟﺩﻳﺩﺓ‬ ‫ﺍﻟﺗﻛﻠﻔﺔ‬=30.000+42.000+28.000=100.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ ً‫ﺎ‬‫ﺛﺎﻧﻳ‬:‫ﺍﻟﺛﺎﻧﻳﺔ‬ ‫ﺑﺎﻟﻁﺭﻳﻘﺔ‬ ‫ﺍﻟﺣﻝ‬: ‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﺑﻌﺩ‬ ‫ﺑﺎﻟﻘﻳﻣﺔ‬ ‫ﺍﻷﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬ ‫ﻭﺍﺛﺑﺎﺕ‬ ‫ﺑﺎﻟﻛﺎﻣﻝ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬ ‫ﺍﻟﻐﺎء‬ ‫ﻳﺗﻡ‬.
‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻧﺗﻳﺟﺔ‬ ‫ﻫﺫﺍ‬ ‫ﺑﻘﻳﻣﺔ‬ ‫ﺍﻟﻌﺟﺯ‬ ‫ﺗﺧﻔﻳﺽ‬ ‫ﻳﺗﻡ‬ ‫ﺍﻟﻔﺭﻕ‬ ‫ﻭﻣﻌﺎﻟﺟﺔ‬ ‫ﺍﻟﻔﺎﺋﺽ‬)‫ﻭﺟﺩ‬ ‫ﺇﻥ‬( ‫ﺍﻟﺩﺧﻝ‬ ‫ﻗﺎﺋﻣﺔ‬ ‫ﻓﻰ‬ ‫ﻛﻣﺻﺭﻭﻑ‬ ‫ﻓﺎﺋـﺽ‬‫ﻋﺟـﺯ‬ ‫ﺿﻣﻥ‬ ‫ﻣﻌﺎﻟﺟﺗﻪ‬ ‫ﻳﺗﻡ‬ ‫ﺍﻟﻣﺳﺎﻫﻣﻳﻥ‬ ‫ﺣﻘﻭﻕ‬ ‫ﺳﺑﻕ‬ ‫ﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬ ‫ﻳﻭﺟﺩ‬ ‫ﻻ‬ ‫ﺗﻛﻭﻳﻧﻪ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬ ‫ﻳﻭﺟﺩ‬ ‫ﺗﻛﻭﻳﻧﻪ‬ ‫ﺳﺑﻕ‬ ‫ﺗﻘﻳﻳﻡ‬ ‫ﺍﻟﻌﺟﺯ‬ ‫ﻣﻌﺎﻟﺟـﺔ‬ ‫ﻳﺗﻡ‬ ‫ﻓﻰ‬ ‫ﻛﻣﺻﺭﻭﻑ‬ ‫ﺍﻟﺩﺧﻝ‬ ‫ﻗﺎﺋﻣﺔ‬
ً‫ﺎ‬‫ﺛﺎﻟﺛ‬:‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻋﻥ‬ ‫ﺍﻹﻓﺻﺎﺡ‬ ‫ــــــــــــــــــ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﺟﻣﻭﻋﺎﺕ‬ ‫ﻣﻥ‬ ‫ﻣﺟﻣﻭﻋﺔ‬ ‫ﻟﻛﻝ‬ ‫ﻳﻠﻰ‬ ‫ﻣﺎ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻘﻭﺍﺋﻡ‬ ‫ﺗﻔﺻﺢ‬ ‫ﺃﻥ‬ ‫ﻳﺟﺏ‬: 1-‫ﺍﻟﺪﻓﺘﺮﻳﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺇﺟﻤﺎﻟﻰ‬ ‫ﻟﺘﺤﺪﻳﺪ‬ ‫ﺍﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﺃﺳﺲ‬. 2-‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻁﺭﻕ‬. 3-‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻹﻫﻼﻙ‬ ‫ﻣﻌﺩﻻﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻓﺗﺭﺍﺿﻳﺔ‬ ‫ﺍﻻﻋﻣﺎﺭ‬. 4-‫ﺍﻟﻔﺗﺭﺓ‬ ‫ﻭﻧﻬﺎﻳﺔ‬ ‫ﺑﺩﺍﻳﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻹﻫﻼﻙ‬ ‫ﻭﻣﺟﻣﻊ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺍﺟﻣﺎﻟﻰ‬. 5-‫ﺍﻟﻘﻳﻭﺩ‬ ‫ﻫﺫﻩ‬ ‫ﻭﻗﻳﻣﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﻠﻛﻳﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺃﻯ‬)‫ﻭﺟﺩﺕ‬ ‫ﺇﻥ‬. ( 6-‫ﺇﻟﺗﺯﺍﻣﺎﺕ‬ ‫ﻵﻳﺔ‬ ‫ﻛﺿﻣﺎﻥ‬ ‫ﺍﻟﻣﺭﻫﻭﻧﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬. 7-‫ﺃﻭ‬ ‫ﺍﻟﺣﺎﻟﻳ�ﺔ‬ ‫ﺍﻟﻔﺗ�ﺭﺓ‬ ‫ﻓﻰ‬ ‫ﻫﺎﻡ‬ ‫ﺗﺄﺛﻳﺭ‬ ‫ﻟﻪ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻣﺣﺎﺳﺑﻳﺔ‬ ‫ﺍﻟﺗﻘﺩﻳﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻭﺗﺄﺛﻳﺭ‬ ‫ﻁﺑﻳﻌﺔ‬ ‫ﻻﺣﻘﺔ‬ ‫ﻓﺗﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﻫﺎﻡ‬ ‫ﺗﺄﺛﻳﺭ‬ ‫ﻟﻪ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻳﺗﻭﻗﻊ‬. 8-‫ﻋﻣﺎ‬ ‫ﺍﻹﻓﺻﺎﺡ‬ ‫ﺍﻟﻭﺍﺟﺏ‬ ‫ﻣﻥ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﺑﻘﻳﻣﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﻥ‬ ‫ﺃﺻﻝ‬ ‫ﺃﻯ‬ ‫ﺇﺛﺑﺎﺕ‬ ‫ﻋﻧﺩ‬ ‫ﻳﻠﻰ‬: -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﻹﻋﺎﺩﺓ‬ ‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻷﺳﺱ‬. -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺳﺭﻳﺎﻥ‬ ‫ﺗﺎﺭﻳﺦ‬. -‫ﺍﻟﻣﺟﻣﻭﻋ�ﺔ‬ ‫ﻫ�ﺫﻩ‬ ‫ﻅﻠ�ﺕ‬ ‫ﻟ�ﻭ‬ ‫ﻛﻣ�ﺎ‬ ‫ﺍﻟﺛﺎﺑﺗ�ﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﺟﻣﻭﻋﺎﺕ‬ ‫ﻣﻥ‬ ‫ﻣﺟﻣﻭﻋﺔ‬ ‫ﻟﻛﻝ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺍﻟﻘﻳﺎﺳﻳﺔ‬ ‫ﻟﻠﻣﻌﺎﻟﺟﺔ‬ ً‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺑﺎﻟﻘﻭﺍﺋﻡ‬ ‫ﻣﺩﺭﺟﺔ‬. -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬.

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2 Hassan Presentation

  • 1. IAS 16 PPE • Scope and definition • Recognition • Subsequent cost • Measurement ( exchange of fixed asset , Self constructed asset , Self constructed asset ) • Revaluation model • Depreciation and Derecognition(retirement & Disposal) • Disclosure
  • 2. Highlights • Depreciation ( Method ) –Depletion ( Estimated cost , improvement , removal cost ) Inventory • Disposal ( Sales – Abandonment – Stand by). Other ass. • Residual value • Cash discount • Finance cost • Self constructed asset • Donated asset • Training expenses –Tools • Capitalization –Extended . Acc Dep • Replacement ( train , aircraft )
  • 3. Highlights Con. • Change in Depreciation Rate . When the asset ready for use • Exchange of Fixed assets ( Commercial Substance (Dissimilar )– Lack of commercial substance ) • Advertisement ( Cars , I Pads , …..) • Revaluation ( Surplus ) • Patent ( R&D ) • Impairment ( undiscounted cash flow , FMV ) , Entry
  • 4. ‫ﻣﺜﺎﻝ‬1: ‫ﻓﻰ‬ ‫ﺍﻟﺸﺮﻛﺎﺕ‬ ‫ﺍﺣﺪﻯ‬ ‫ﻗﺎﻣﺖ‬1/1/2002‫ﺑﻤﺒﻠﻎ‬ ‫ﺁﻟﺔ‬ ‫ﺑﺸﺮﺍء‬ 3.000.000‫ﻓﻰ‬ ‫ﺗﺴﺪﺩ‬ ‫ﻣﺘﺴﺎﻭﻳﺔ‬ ‫ﺃﻗﺴﺎﻁ‬ ‫ﺧﻤﺴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺪﺍﺩ‬ ‫ﻭﻳﺘﻢ‬ ‫ﺟﻨﻴﻪ‬ ‫ﻗﺴﻂ‬ ‫ﻛﻞ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻋﺎﻡ‬ ‫ﻛﻞ‬ ‫ﺍﺧﺮ‬600.000‫ﺍﻟﺸﺮﺍء‬ ‫ﺳﻌﺮ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻌﻠﻢ‬ ‫ﻣﻊ‬ ‫ﺟﻨﻴﻪ‬ ‫ﺍﻟﻨﻘﺪﻯ‬2.275.000‫ﺟﻨﻴﻪ‬. ‫ﺍﻟﻤﻄﻠﻮﺏ‬: 1-‫؟‬ ‫ﺍﻵﻟﺔ‬ ‫ﺍﻗﺘﻨﺎء‬ ‫ﻹﺛﺒﺎﺕ‬ ‫ﺍﻟﻴﻮﻣﻴﺔ‬ ‫ﻗﻴﻮﺩ‬ 2-‫ﺑﺎﻓﺘﺮﺍﺽ‬ ‫ﺳﻨﺔ‬ ‫ﻛﻞ‬ ‫ﺍﻟﺘﻤﻮﻳﻞ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﺗﺤﻤﻴﻞ‬ ‫ﻹﺛﺒﺎﺕ‬ ‫ﺍﻟﻴﻮﻣﻴﺔ‬ ‫ﻗﻴﻮﺩ‬ ‫ﺍﻟﻔﺎﺋﺪﺓ‬ ‫ﺳﻌﺮ‬ ‫ﺃﻥ‬10%‫؟‬
  • 6. commercial substanceLack of ‫ﻣﺛﺎﻝ‬2: ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺗﻛﻠﻔﺗﻬﺎ‬ ‫ﺁﻟﺔ‬ ‫ﺑﺈﺳﺗﺑﺩﺍﻝ‬ ‫ﺍﻟﻧﻭﺭ‬ ‫ﺷﺭﻛﺔ‬ ‫ﻗﺎﻣﺕ‬200.000‫ﻭﻣﺟﻣﻊ‬ ‫ﺟﻧﻳﻪ‬ ‫ﺇﻫﻼﻛﻬﺎ‬80.000‫ﺍﻟﺳ�ﻭﻗﻳﺔ‬ ‫ﻗﻳﻣﺗﻬ�ﺎ‬ ‫ﻣﻣﺎﺛﻠ�ﺔ‬ ‫ﺑﺂﻟ�ﺔ‬ ‫ﺟﻧﻳ�ﻪ‬)‫ﺍﻟﻌﺎﺩﻟ�ﺔ‬(‫ﺗ�ﺎﺭﻳﺦ‬ ‫ﻓ�ﻰ‬ ‫ﺍﻹﺳﺗﺑﺩﺍﻝ‬250.000‫ﻣﺑﻠﻎ‬ ‫ﺳﺩﺍﺩ‬ ‫ﺍﻟﻰ‬ ‫ﺑﺎﻹﺿﺎﻓﺔ‬ ‫ﺟﻧﻳﻪ‬50.000‫ﺟﻧﻳﻪ‬. ‫ﺍﻟﻣﻁﻠﻭﺏ‬: ‫؟‬ ‫ﺍﻟﻳﻭﻣﻳﺔ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺍﺟﺭﺍء‬
  • 7. ‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ ‫ﻣﻥ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 170.000‫ﺣـ‬/‫ﺍﻵﻟﺔ‬‫ﺍﻟﺟﺩﻳﺩﺓ‬ 80.000‫ﺣـ‬/‫ﻣﺟﻣﻊ‬‫ﺍﻹﻫﻼﻙ‬ ‫ﺍﻟﻰ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 200.000‫ﺣـ‬/‫ﺍﻵﻟﺔ‬‫ﺍﻟﻘﺩﻳﻣﺔ‬ 50.000‫ﺣـ‬/‫ﺍﻟﻧﻘﺩﻳـﺔ‬ ‫ﺍﻟﺣـﻝ‬: 1-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﺍﻻﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬=‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺻﺎﻓﻰ‬+‫ﺍﻟﻣﺩﻓﻭﻋﺔ‬ ‫ﺍﻟﻧﻘﺩﻳﺔ‬ = 120.000+50.000=170.000‫ﺟﻧﻳﻪ‬ 2-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬=250.000‫ﺟﻧﻳﻪ‬ 3-‫ﺍﻟﺩﻓﺎﺗﺭ‬ ‫ﻓﻰ‬ ‫ﺗﺣﻘﻳﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻳﺟﺏ‬ ‫ﻭﻟﻛﻥ‬ ‫ﺭﺑﺢ‬ ‫ﺍﻟﻣﺑﺎﺩﻟﺔ‬ ‫ﻧﺗﻳﺟﺔ‬
  • 8. Commercial substance ‫ﻣﺛﺎﻝ‬3: ‫ﺗﻛﻠﻔﺗﻪ‬ ‫ﻋﻘﺎﺭ‬ ‫ﺑﺈﺳﺗﺑﺩﺍﻝ‬ ‫ﺍﻟﻧﺟﺎﺡ‬ ‫ﺷﺭﻛﺔ‬ ‫ﻗﺎﻣﺕ‬1.000.000‫ﻭﻣﺟﻣﻊ‬ ‫ﺟﻧﻳﻪ‬ ‫ﺇﻫﻼﻛﻪ‬300.000‫ﺍﻟﺳﻭﻗﻳﺔ‬ ‫ﻭﻗﻳﻣﺗﻪ‬ ‫ﺟﻧﻳﻪ‬)‫ﺍﻟﻌﺎﺩﻟﺔ‬(1.500.000‫ﺟﻧﻳﻪ‬ ‫ﻣﺑﻠﻎ‬ ‫ﻭﺗﺣﺻﻳﻝ‬ ‫ﺃﺭﺽ‬ ‫ﻗﻁﻌﺔ‬ ‫ﻣﻘﺎﺑﻝ‬200.000ً‫ﺍ‬‫ﻧﻘﺩ‬ ‫ﺟﻧﻳﻪ‬. ‫ﺍﻟﻣﻁﻠﻭﺏ‬: ‫؟‬ ‫ﺍﻟﻳﻭﻣﻳﺔ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺍﺟﺭﺍء‬
  • 9. ‫ﻣﻧـﻪ‬‫ﻟـﻪ‬‫ﺑﻳــﺎﻥ‬ ‫ﻣﻥ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 200.000‫ﺣـ‬/‫ﺍﻟﻧﻘﺩﻳـﺔ‬ 1.300.00 0 ‫ﺣـ‬/‫ﺍﻷﺭﺍﺿـﻰ‬ 300.000‫ﺣـ‬/‫ﻣﺟﻣﻊ‬‫ﺇﻫﻼﻙ‬‫ﻋﻘﺎﺭﺍﺕ‬ ‫ﺍﻟﻰ‬‫ﻣﺫﻛﻭﺭﻳﻥ‬: 1.000.000‫ﺣـ‬/‫ﺍﻟﻌﻘﺎﺭﺍﺕ‬ 800.000‫ﺣـ‬/‫ﺭﺑﺢ‬‫ﺍﺳﺗﺑﺩﺍﻝ‬‫ﺍﻷﺻﻭﻝ‬ ‫ﺍﻟﺣـﻝ‬: 1-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻟﻣﻘﺗﻧﻰ‬ ‫ﺍﻻﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬=‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻼﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬-‫ﺍﻟﻣﺣﺻﻠﺔ‬ ‫ﺍﻟﻧﻘﺩﻳﺔ‬ =1.500.000-200.000=1.300.000‫ﺟﻧﻳﻪ‬ 2-‫ﺍﻟﻘﺩﻳﻡ‬ ‫ﻟﻸﺻﻝ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺃﻥ‬ ‫ﺣﻳﺙ‬1.500.000‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﻗﻳﻣﺗﻪ‬ ‫ﺻﺎﻓﻰ‬ ‫ﻣﻥ‬ ‫ﺃﻛﺑﺭ‬ ‫ﺟﻧﻳﻪ‬ 700.000‫ﺭﺑﺢ‬ ‫ﻫﻧﺎﻙ‬ ‫ﻓﺈﻥ‬ ‫ﺟﻧﻳﻪ‬800.000‫ﺗﺣﻘﻳﻘﻪ‬ ‫ﻳﺟﺏ‬ ‫ﺟﻧﻳﻪ‬
  • 10. ‫ﻣﺛﺎﻝ‬4: ‫�ﻰ‬�‫ﻓ‬ ‫�ﻪ‬�‫ﺗﻛﻠﻔﺗ‬ ‫�ﻭﻝ‬�‫ﺍﻷﺻ‬ ‫�ﺩ‬�‫ﺃﺣ‬31/12/2000‫�ﻎ‬�‫ﻣﺑﻠ‬30.000‫�ﺭﻯ‬�‫ﻣﺻ‬ ‫�ﻪ‬�‫ﺟﻧﻳ‬ ‫��ﻰ‬�‫ﺍﻻﻓﺗﺭﺍﺿ‬ ‫��ﺭﻩ‬�‫ﻭﻋﻣ‬5‫��ﻰ‬�‫ﻓ‬ ‫��ﻝ‬�‫ﺍﻷﺻ‬ ‫��ﺔ‬�‫ﻟﺗﻛﻠﻔ‬ ‫��ﺔ‬�‫ﺍﻟﻌﺎﺩﻟ‬ ‫��ﺔ‬�‫ﺍﻟﻘﻳﻣ‬ ‫��ﻎ‬�‫ﻭﺗﺑﻠ‬ ‫��ﻧﻭﺍﺕ‬�‫ﺳ‬ 31/12/2002‫ﺑﻣﺑﻠﻎ‬40.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬.
  • 11. ً‫ﻻ‬‫ﺃﻭ‬:‫ﺍﻻﻭﻟﻰ‬ ‫ﺑﺎﻟﻁﺭﻳﻘﺔ‬ ‫ﺍﻟﺣﻝ‬: 1-‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺻﺎﻓﻰ‬] =30.000–)6.000×3[(=12.000‫�������������������ﻪ‬�‫ﺟﻧﻳ‬ ‫ﻣﺻﺭﻯ‬ 2-‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺯﻳﺎﺩﺓ‬ ‫ﻗﻳﻣﺔ‬=40.000–12.000=28.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 3-‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻧﺳﺑﺔ‬=28.000÷12.000×100=233.33% 4-‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻗﻳﻣﺔ‬=18.000×233.33÷100=42.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 5-‫ﺍﻟﺟﺩﻳﺩ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬=18.000+42.000=60.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ 6-‫ﻟﻸﺻﻭﻝ‬ ‫ﺍﻟﺟﺩﻳﺩﺓ‬ ‫ﺍﻟﺗﻛﻠﻔﺔ‬=30.000+42.000+28.000=100.000‫ﻣﺻﺭﻯ‬ ‫ﺟﻧﻳﻪ‬ ً‫ﺎ‬‫ﺛﺎﻧﻳ‬:‫ﺍﻟﺛﺎﻧﻳﺔ‬ ‫ﺑﺎﻟﻁﺭﻳﻘﺔ‬ ‫ﺍﻟﺣﻝ‬: ‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﺑﻌﺩ‬ ‫ﺑﺎﻟﻘﻳﻣﺔ‬ ‫ﺍﻷﺻﻝ‬ ‫ﺗﻛﻠﻔﺔ‬ ‫ﻭﺍﺛﺑﺎﺕ‬ ‫ﺑﺎﻟﻛﺎﻣﻝ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻣﺟﻣﻊ‬ ‫ﺍﻟﻐﺎء‬ ‫ﻳﺗﻡ‬.
  • 12. ‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻧﺗﻳﺟﺔ‬ ‫ﻫﺫﺍ‬ ‫ﺑﻘﻳﻣﺔ‬ ‫ﺍﻟﻌﺟﺯ‬ ‫ﺗﺧﻔﻳﺽ‬ ‫ﻳﺗﻡ‬ ‫ﺍﻟﻔﺭﻕ‬ ‫ﻭﻣﻌﺎﻟﺟﺔ‬ ‫ﺍﻟﻔﺎﺋﺽ‬)‫ﻭﺟﺩ‬ ‫ﺇﻥ‬( ‫ﺍﻟﺩﺧﻝ‬ ‫ﻗﺎﺋﻣﺔ‬ ‫ﻓﻰ‬ ‫ﻛﻣﺻﺭﻭﻑ‬ ‫ﻓﺎﺋـﺽ‬‫ﻋﺟـﺯ‬ ‫ﺿﻣﻥ‬ ‫ﻣﻌﺎﻟﺟﺗﻪ‬ ‫ﻳﺗﻡ‬ ‫ﺍﻟﻣﺳﺎﻫﻣﻳﻥ‬ ‫ﺣﻘﻭﻕ‬ ‫ﺳﺑﻕ‬ ‫ﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬ ‫ﻳﻭﺟﺩ‬ ‫ﻻ‬ ‫ﺗﻛﻭﻳﻧﻪ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬ ‫ﻳﻭﺟﺩ‬ ‫ﺗﻛﻭﻳﻧﻪ‬ ‫ﺳﺑﻕ‬ ‫ﺗﻘﻳﻳﻡ‬ ‫ﺍﻟﻌﺟﺯ‬ ‫ﻣﻌﺎﻟﺟـﺔ‬ ‫ﻳﺗﻡ‬ ‫ﻓﻰ‬ ‫ﻛﻣﺻﺭﻭﻑ‬ ‫ﺍﻟﺩﺧﻝ‬ ‫ﻗﺎﺋﻣﺔ‬
  • 13. ً‫ﺎ‬‫ﺛﺎﻟﺛ‬:‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻋﻥ‬ ‫ﺍﻹﻓﺻﺎﺡ‬ ‫ــــــــــــــــــ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﺟﻣﻭﻋﺎﺕ‬ ‫ﻣﻥ‬ ‫ﻣﺟﻣﻭﻋﺔ‬ ‫ﻟﻛﻝ‬ ‫ﻳﻠﻰ‬ ‫ﻣﺎ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺍﻟﻘﻭﺍﺋﻡ‬ ‫ﺗﻔﺻﺢ‬ ‫ﺃﻥ‬ ‫ﻳﺟﺏ‬: 1-‫ﺍﻟﺪﻓﺘﺮﻳﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺇﺟﻤﺎﻟﻰ‬ ‫ﻟﺘﺤﺪﻳﺪ‬ ‫ﺍﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﺃﺳﺲ‬. 2-‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻻﻫﻼﻙ‬ ‫ﻁﺭﻕ‬. 3-‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻹﻫﻼﻙ‬ ‫ﻣﻌﺩﻻﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻓﺗﺭﺍﺿﻳﺔ‬ ‫ﺍﻻﻋﻣﺎﺭ‬. 4-‫ﺍﻟﻔﺗﺭﺓ‬ ‫ﻭﻧﻬﺎﻳﺔ‬ ‫ﺑﺩﺍﻳﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻹﻫﻼﻙ‬ ‫ﻭﻣﺟﻣﻊ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺍﺟﻣﺎﻟﻰ‬. 5-‫ﺍﻟﻘﻳﻭﺩ‬ ‫ﻫﺫﻩ‬ ‫ﻭﻗﻳﻣﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﻠﻛﻳﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻗﻳﻭﺩ‬ ‫ﺃﻯ‬)‫ﻭﺟﺩﺕ‬ ‫ﺇﻥ‬. ( 6-‫ﺇﻟﺗﺯﺍﻣﺎﺕ‬ ‫ﻵﻳﺔ‬ ‫ﻛﺿﻣﺎﻥ‬ ‫ﺍﻟﻣﺭﻫﻭﻧﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬. 7-‫ﺃﻭ‬ ‫ﺍﻟﺣﺎﻟﻳ�ﺔ‬ ‫ﺍﻟﻔﺗ�ﺭﺓ‬ ‫ﻓﻰ‬ ‫ﻫﺎﻡ‬ ‫ﺗﺄﺛﻳﺭ‬ ‫ﻟﻪ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻣﺣﺎﺳﺑﻳﺔ‬ ‫ﺍﻟﺗﻘﺩﻳﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺗﻐﻳﺭ‬ ‫ﻭﺗﺄﺛﻳﺭ‬ ‫ﻁﺑﻳﻌﺔ‬ ‫ﻻﺣﻘﺔ‬ ‫ﻓﺗﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﻫﺎﻡ‬ ‫ﺗﺄﺛﻳﺭ‬ ‫ﻟﻪ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻳﺗﻭﻗﻊ‬. 8-‫ﻋﻣﺎ‬ ‫ﺍﻹﻓﺻﺎﺡ‬ ‫ﺍﻟﻭﺍﺟﺏ‬ ‫ﻣﻥ‬ ‫ﻳﻛﻭﻥ‬ ‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺍﻋﺎﺩﺓ‬ ‫ﺑﻘﻳﻣﺔ‬ ‫ﺍﻟﺛﺎﺑﺗﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﻥ‬ ‫ﺃﺻﻝ‬ ‫ﺃﻯ‬ ‫ﺇﺛﺑﺎﺕ‬ ‫ﻋﻧﺩ‬ ‫ﻳﻠﻰ‬: -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﻹﻋﺎﺩﺓ‬ ‫ﺍﻟﻣﺳﺗﺧﺩﻣﺔ‬ ‫ﺍﻷﺳﺱ‬. -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺳﺭﻳﺎﻥ‬ ‫ﺗﺎﺭﻳﺦ‬. -‫ﺍﻟﻣﺟﻣﻭﻋ�ﺔ‬ ‫ﻫ�ﺫﻩ‬ ‫ﻅﻠ�ﺕ‬ ‫ﻟ�ﻭ‬ ‫ﻛﻣ�ﺎ‬ ‫ﺍﻟﺛﺎﺑﺗ�ﺔ‬ ‫ﺍﻷﺻﻭﻝ‬ ‫ﻣﺟﻣﻭﻋﺎﺕ‬ ‫ﻣﻥ‬ ‫ﻣﺟﻣﻭﻋﺔ‬ ‫ﻟﻛﻝ‬ ‫ﺍﻟﺩﻓﺗﺭﻳﺔ‬ ‫ﺍﻟﻘﻳﻣﺔ‬ ‫ﺍﻟﻘﻳﺎﺳﻳﺔ‬ ‫ﻟﻠﻣﻌﺎﻟﺟﺔ‬ ً‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﻣﺎﻟﻳﺔ‬ ‫ﺑﺎﻟﻘﻭﺍﺋﻡ‬ ‫ﻣﺩﺭﺟﺔ‬. -‫ﺍﻟﺗﻘﻳﻳﻡ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻓﺎﺋﺽ‬.