حسابداری حرفەای | United States America (US)

Create: 2024-03-01 Update: 2024-04-30 13:06:57

⭕️ در شرکتهای صرافی تبدیل موجودی ارزی به نوع دیگری از ارزهای رایج بمنظور تسهیل عملیات شرکت درطول سال مالی چگونه ثبت می شود؟

📌پاسخ ：

1️⃣ در اینگونه موسسات، موجودیهای ارزی جزء موجودی نقد محسوب و طبقه بندی نمیشود زیـرا وسـیله مبادلـه نیست بلکه خود، مورد معامله قرار می گیرد.

2️⃣ در موسسات صرافی موجودیهای ارزی اگرچه موجودی نقد تلقی نمیشود اما بدلیل نقدینگی بـالا و نبـود ابهـام عمده در اندازه گیری ارزش آنها این گونه اقلام در تاریخ ترازنامه براساس ارزش روز و جاری اندازه گیری و بلافاصله پس از موجودی نقد طبقه بندی و گزارش میشود.

🔹بر مبنای این پیش فرض که موجودیهای ارزی در موسسات صرافی بیش از آنچه که ماهیت موجودی نقد داشته باشند ، به موجودی کالا نزدیکترند، بنابراین معاوضه ارزهای مختلف بایکدیگر بدون رد و بدل کردن وجه نقد (ریال) دراینگونه معاوضه ها به ویژه در شرایطی که معاوضه برای تسهیل عملیات شرکت در طول سال انجام میگیرد نیازی به اندازه گیری سود ندارد و ملاک ثبت ارزش ارزهای تحصیل شده، ارزش دفتری ارزهای از دست رفته است.

@accounting_professional

حسابداری حرفەای

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⭕️ در شرکتهای صرافی تبدیل موجودی ارزی به نوع دیگری از ارزهای رایج بمنظور تسهیل عملیات شرکت درطول سال مالی چگونه ثبت می شود؟

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