منتدى المحاسبين المصريين

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ممتاز جدأ جدأ جدأ جدأ
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اقتباس:

المشاركة الأصلية كتبت بواسطة ايمان حسن (المشاركة 93390)

accounting for assets

assets are economic recourses and provide entities with future economic benefits from their use in day-to-day business operations. Assets can be broken down into a number of different categories such as current and non-current assets, tangible (physical assets such as cash) and intangible assets (non-physical assets such as goodwill). Assets are considered assets if they are controlled by an entity in which all the risks and rewards of controlling the asset flow to the entity

accounting for the acquisition of plant, property and equipment

accounting for the acquisition of plant, property and equipment is essential in today’s business environment. Plant, property and equipment make up a large part of an entity’s non-current assets and so it is important to be able to account for them correctly to ensure that the true value of the entity is reported.
a non-current asset is anything that lasts for more than 12 months. More formally defined a non-current asset is expected to provide an entity future economic benefit from its use, lasting an entity more than 12 months for the purpose of earning revenue during day to day business activities.
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