Create: 2023-04-06 Update: 2024-06-12 04:10:38

🌐 تسعير داراييها و بدهيهاي‌ ارزي‌ شركتهاي‌ دولتي

▫️براساس استاندارد حسابداري‌ شماره‌ 16 با عنوان تسعير ارز، تفاوتهاي‌ تسعير داراييها و بدهيهاي‌ ارزي‌ شركتهاي‌ دولتي‌ بايد در اجراي‌ مفاد ماده‌ 136 قانون‌ محاسبات‌ عمومي‌ كشور مصوب‌ شهريور ماه‌ 1366، به‌ حساب‌ اندوخته‌ تسعير داراييها و بدهيهاي‌ ارزي‌ منظور و در سرفصل‌ حقوق‌ صاحبان‌ سرمايه‌ طبقه‌بندي‌ شود. چنانچه‌ در پايان‌ دوره‌ مالي‌، مانده‌ حساب‌ اندوخته‌ مزبور بدهكار باشد، اين‌ مبلغ‌ به‌ سود و زيان‌ همان‌ دوره‌ منظور ميشود. همچنين‌ خالص‌ تفاوتهاي‌ تسعيري‌ كه‌ به‌ ترتيب‌ فوق‌ موجب‌ تغيير اندوخته‌ تسعير طي‌ دوره‌ گرديده‌ است‌، بايد در صورت‌ سود و زيان‌ جامع‌ دوره‌ منعكس‌ شود.

▫️ماده‌ 136 قانون‌ محاسبات‌ عمومي‌ كشور مصوب‌ شهريور ماه‌ 1366 مقرر مي‌دارد:

▪️سودو زيان‌ حاصل‌ از تسعير داراييها و بدهيهاي‌ ارزي‌ شركتهاي‌ دولتي‌، درآمد يا هزينه‌ تلقي‌ نمي‌گردد. مابه‌التفاوت‌ حاصل‌ از تسعير داراييها و بدهيهاي‌ مذكور بايد در حساب‌ ذخيره‌ تسعير داراييها و بدهيهاي‌ ارزي‌ منظور شود. در صورتي‌ كه‌ در پايان‌ سال‌ مالي‌، مانده‌ حساب‌ ذخيره‌ بدهكار باشد، اين‌ مبلغ‌ به‌ حساب‌ سود و زيان‌ همان‌ سال‌ منظور خواهد شد.

▪️تبصره‌ : در صورتي‌ كه‌ مانده‌ حساب‌ ذخيره‌ تسعير داراييها و بدهيهاي‌ ارزي‌ در پايان‌ سال‌ مالي‌ از مبلغ‌ سرمايه‌ ثبت‌ شده‌ شركت‌ تجاوز نمايد، مبلغ‌ مازاد پس‌ از طي‌ مراحل‌ قانوني‌ قابل‌ انتقال‌ به‌ حساب‌ سرمايه‌ شركت‌ مي‌باشد.

🔺با توجه‌ به‌ ضرورت‌ رعايت‌ مفاد ماده‌ فوق‌ توسط‌ شركتهاي‌ دولتي‌، به‌ موجب‌ استاندارد مزبور، آن‌ قسمت‌ از تفاوتهاي‌ حاصل‌ از تسعير داراييها و بدهيهاي‌ ارزي‌ شركتهاي‌ دولتي‌ كه‌ با استنباط‌ از تبصره‌ ماده‌ فوق‌ مستقيماً در حساب‌ اندوخته‌ تسعير ارز تحت‌ سرفصل‌ حقوق‌ صاحبان‌ سرمايه‌ منظور مي‌گردد، در جهت‌ انطباق‌ با الزامات‌ استاندارد حسابداري‌ شماره‌ 6 با عنوان‌ گزارش‌ عملكرد مالي‌ در صورت‌ سود و زيان‌ جامع‌ دوره‌ منعكس‌ مي‌شود.

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Telegram and Signal Havens for Right-Wing Extremists

Since the violent storming of Capitol Hill and subsequent ban of former U.S. President Donald Trump from Facebook and Twitter, the removal of Parler from Amazon’s servers, and the de-platforming of incendiary right-wing content, messaging services Telegram and Signal have seen a deluge of new users. In January alone, Telegram reported 90 million new accounts. Its founder, Pavel Durov, described this as “the largest digital migration in human history.” Signal reportedly doubled its user base to 40 million people and became the most downloaded app in 70 countries. The two services rely on encryption to protect the privacy of user communication, which has made them popular with protesters seeking to conceal their identities against repressive governments in places like Belarus, Hong Kong, and Iran. But the same encryption technology has also made them a favored communication tool for criminals and terrorist groups, including al Qaeda and the Islamic State.

🌐 تسعير داراييها و بدهيهاي‌ ارزي‌ شركتهاي‌ دولتي

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