خدمة تلخيص النصوص العربية أونلاين،قم بتلخيص نصوصك بضغطة واحدة من خلال هذه الخدمة
3- Measurement is the process of determining the monetary amounts at which the elements of the
financial statements are to be recognised and carried in the balance sheet and income statement.Assets are carried at the amount of cash or cash equivalents that would have to
be paid if the same or an equivalent asset was acquired currently.Liabilities are
recorded at the amount of proceeds received in exchange for the obligation, or in some
circumstances (for example, income taxes), at the amounts of cash or cash equivalents expected to
be paid to satisfy the liability in the normal course of business.Assets are carried at the amount of cash or cash equivalents that
could currently be obtained by selling the asset in an orderly disposal.A number of different
measurement bases are employed to different degrees and in varying combinations in financial
statements.The measurement basis most commonly adopted by entities in preparing their financial statements
is historical cost(b) Current cost.
3- Measurement is the process of determining the monetary amounts at which the elements of the
financial statements are to be recognised and carried in the balance sheet and income statement.
This involves the selection of the particular basis of measurement. A number of different
measurement bases are employed to different degrees and in varying combinations in financial
statements. They include the following:
(a) Historical cost. Assets are recorded at the amount of cash or cash equivalents paid or the fair
value of the consideration given to acquire them at the time of their acquisition. Liabilities are
recorded at the amount of proceeds received in exchange for the obligation, or in some
circumstances (for example, income taxes), at the amounts of cash or cash equivalents expected to
be paid to satisfy the liability in the normal course of business.
(b) Current cost. Assets are carried at the amount of cash or cash equivalents that would have to
be paid if the same or an equivalent asset was acquired currently. Liabilities are carried at the
undiscounted amount of cash or cash equivalents that would be required to settle the obligation
currently.
(c) Realisable (settlement) value. Assets are carried at the amount of cash or cash equivalents that
could currently be obtained by selling the asset in an orderly disposal. Liabilities are carried at
their settlement values; that is, the undiscounted amounts of cash or cash equivalents expected to
be paid to satisfy the liabilities in the normal course of business.
(d) Present value. Assets are carried at the present discounted value of the future net cash inflows
that the item is expected to generate in the normal course of business. Liabilities are carried at the
present discounted value of the future net cash outflows that are expected to be required to settle
the liabilities in the normal course of business.
The measurement basis most commonly adopted by entities in preparing their financial statements
is historical cost
تلخيص النصوص العربية والإنجليزية اليا باستخدام الخوارزميات الإحصائية وترتيب وأهمية الجمل في النص
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يمكنك مشاركة رابط التلخيص بسهولة حيث يحتفظ الموقع بالتلخيص لإمكانية الإطلاع عليه في أي وقت ومن أي جهاز ماعدا الملخصات الخاصة
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