Steffi
10.04.11,20:14
V našej firme vedieme účtovníctvo podľa IFRS. Preceňovali sme majetok na reálnu hodnotu. Pri preceňovaní nám pri niektorých druhoch majetku vznikli záporné preceňovacie rozdiely. Ako zaúčtujeme tieto rozdiely??
Steffi
Steffi
Mladek
07.05.11,05:36
Pokud mate v kapitalu prebytek spojeny s drivnejsim preceneni (kde se hodnota majetku navysila) pokles uctuje pres souhrny hosp. vys. (other comprehensive income).
MD: souhrnny vysledek hospodareni (other comprehensive income)
Dal: majetkova polozka (asset)
Cim take snizujete revaluation surplus (pardon Slovensky vyraz neznam) na rozvaze.
Pokud se tento surpolus plne vycerpa, dalsi pokles se promitne do bezneho vysleku hospodareni:
MD: ztrata (loss)
Dal: majetkova polozka (asset)
Tito instruce najdete v IAS 16.40:
If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.
MD: souhrnny vysledek hospodareni (other comprehensive income)
Dal: majetkova polozka (asset)
Cim take snizujete revaluation surplus (pardon Slovensky vyraz neznam) na rozvaze.
Pokud se tento surpolus plne vycerpa, dalsi pokles se promitne do bezneho vysleku hospodareni:
MD: ztrata (loss)
Dal: majetkova polozka (asset)
Tito instruce najdete v IAS 16.40:
If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus.