Shown in Financial Statements Kuj tseem hu ua cov nuj nqis ua ntej, cov nuj nqis ua ntej tau qhia ntawm cov khoom vaj khoom tsev ntawm daim ntawv tshuav nyiajQhov feem uas tau sau tawm ntawm cov nyiaj tau los tag nrho hauv lub xyoo tam sim no tau qhia nyob rau hauv daim ntawv qhia nyiaj tau los thiab qhov seem tshuav yog muab tso rau hauv daim ntawv tshuav nyiaj li cas.
Cov nuj nqis ua ntej qhia nyob rau hauv daim ntawv tshuav nyiaj li cas ntawm lub tuam txhab?
Nquag cov nuj nqis ua ntej raug kho raws li cov khoom muaj nqis tsis muaj nqis thiab pom nyob rau ntawm cov khoom muaj nqis ntawm daim ntawv tshuav nyiaj hauv qab lub taub hau Lwm yam khoom vaj khoom tsev. Cov nuj nqis ua ntej raug txiav tawm lossis sau tawm hauv tsib xyoos rau lub hom phiaj ntawm Cov Nyiaj Tau Los hauv Is Nrias teb.
Cov nuj nqis ua ntej hauv daim ntawv tshuav nyiaj yog dab tsi?
Cov nuj nqis ua ntej yog qhov pib yog ib feem ntawm cov khoom muaj nqis ncua hauv Daim Ntawv Nyiaj Txiag Cov no yog amortized / sau tawm rau P&L ntawm lub hauv paus txheej txheem kom txog thaum qhov nyiaj tshuav mus rau null. IAS 38.69 xav kom pib ua ntej, qhib ua ntej thiab ua ntej ua haujlwm yuav tsum raug them raws li qhov tshwm sim.
Puas yog cov nuj nqis ua ntej yog khoom vaj khoom tsev tam sim no?
Kev tshaj tawm: Lwm yam khoom tsis yog tam sim no: Cov Cai Patent, Cov Ntawv Ua Lag Luam, Kev Ua Zoo, Cov Nqi Them Ua Ntej, thiab luv nqi ntawm qhov teeb meem ntawm Shares lossis Debenture, P & L A / c (Dr. Balance), piv txwv li lwm yam tshaj li cov cuab tam tam sim no.
Tus nqi them ua ntej qhia qhov twg?
Cov nuj nqis ua ntej yog qhia ntawm cov khoom muaj nqis ntawm daim ntawv tshuav nyiaj hauv qab nqe lus lwm yam khoom muaj nqis.
