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حسابداری - پایه هاى اصول پذیرفته شده حسابدارى
چهارشنبه 1 دی 1389  03:32 ق.ظ
نوع مطلب: (اصوال حسابداری ،) توسط:

پایه هاى اصول پذیرفته شده حسابدارىواحد اندازه گیرى تفكیك شخصیت مى باشد.

پایه هاى اصول پذیرفته شده حسابدارى

زیرا این فرض بین واحد تجارى و مالك یا مالكین آن مرزى قائل مى گردد. براى مقاصد حسابدارى و گزارشگرى مالى هر موسسه یك شخصیت حقوقى مستقل فرض شده كه مى تواند شخصیت مى باشد. زیرا این فرض بین واحد تجارى و مالك یا مالكین آن مرزى قائل مى گردد. براى مقاصد حسابدارى و گزارشگرى مالى هر موسسه یك شخصیت حقوقى مستقل فرض شده كه مى تواند دارایى تحصیل نموده، بدهى و هزینه و تعهد و درآمد نیز تحصیل نماید.

 


  • آخرین ویرایش:پنجشنبه 2 دی 1389
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