انجمن حسابداری دانشگاه خیام
انجمن حسابداری دانشگاه خیام
انجمن علمی حسابداری موسسه آموزش عالی خیام مشهد
تصویب استاندارد حسابداری ۱۶-آثار تغییر در نرخ ارز
نوشته شده توسط: قدیر شادکام در ۲۶ آذر ۱۳۹۱ ساعت ۰۰:۰۹دسته بندی:
حسابداری» قوانین حسابداری و حسابرسی
مجمع عمومی سازمان حسابرسی استاندارد حسابداری شماره 16 تجدیدنظر شده را در تاریخ 1391/9/15 تصویب کرد.
تاریخ اجرای این استاندارد برای صورتهای مالی است که دوره مالی آنها از 1391/1/1 و بعد از آن شروع می شود.
مهم ترین تغییر این استاندارد مربوط به تفاوت تسعیر وامهای ارزی مربوط به پروژه ها و داراییهای درجریان ساخت است.
طبق این استاندارد جدید، زیان تسعیر ارز وامهای مربوط به این قبیل پزوژه ها و داراییها تا زمان بهره برداری به حساب بهای تمام شده آنها منظور میشود.
برای دریافت این استاندارد بر روی اینجا کلیک کنید
منبع :سازمان حسابرسی
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