2024 Tus sau: Elizabeth Oswald | [email protected]. Kawg hloov kho: 2024-01-13 00:07
IAS 36 Kev puas tsuaj ntawm cov khoom muaj nqis nrhiav kom ntseeg tau tias ib lub koom haum cov cuab tam tsis raug nqa ntau dua li lawv cov nyiaj rov qab tau(piv txwv li qhov siab dua ntawm tus nqi ncaj ncees tsawg dua cov nqi pov tseg thiab tus nqi hauv siv).
Vim li cas thiaj tseem ceeb rau tus account rau qhov tsis zoo sau cia?
Txhua qhov kev rho tawm vim qhov poob qis tuaj yeem muaj kev cuam tshuam tsis zoo rau lub tuam txhab daim ntawv tshuav nyiaj thiab nws cov txiaj ntsig nyiaj txiag. Yog li ntawd, nws yog ib qho tseem ceeb heev rau lub tuam txhab los ntsuas nws cov cuab tam rau kev puas tsuaj ib ntus.
Dab tsi ua rau kev puas tsuaj ntawm cov khoom muaj nqis?
Ib qho khoom muaj nqis tuaj yeem raug cuam tshuam los ntawm cov khoom tsis zoo hauv kev cai lij choj uas tau hloov pauv cov khoom vaj khoom tsev tus nqi, kev hloov pauv tseem ceeb ntawm cov khoom vaj khoom tsev tus nqi lag luam vim kev hloov pauv ntawm cov neeg siv khoom thov, los yog puas rau nws lub cev mob.
Cov khoom muaj nqis puas cuam tshuam rau daim ntawv nyiaj txiag li cas?
Ib qhov poob ntawm kev puas tsuaj raug lees paub tias yog debit rau Loss on Impairment (qhov sib txawv ntawm tus nqi lag luam ncaj ncees tshiab thiab tus nqi tam sim no ntawm cov cuab yeej cuab tam) thiab credit rau cov cuab tam. Qhov poob yuav txo cov nyiaj tau los hauv cov nyiaj tau los thiab txo tag nrho cov khoom muaj nqis ntawm daim ntawv tshuav nyiaj.
Thaum twg lub cuab tam yuav tsum muaj kev puas tsuaj?
Cov cuab yeej cuab tam raug txiav txim siab tsis zoo thaum phau ntawv tus nqi, lossis tus nqi nqa nqa, tshaj li qhov xav tau nyiaj txiag yav tom ntej. Yog tias qhov kev puas tsuaj tas mus li, yuav tsum muaj kev cuam tshuam txog nyiaj txiagnqe lus.
Pom zoo:
Vim li cas kev xa khoom tseem ceeb heev hauv kev xa khoom?
Kev xa khoom xa mus yog hais txog kev xa khoom ntawm cov khoom / thawv rau qhov chaw nruab nrab ua ntej raug coj mus rau qhov chaw kawg (Soamiely li al. 2004) thiab ua lub luag haujlwm tseem ceeb vim muaj kev txwv tsis pub muaj kev txwv hauv cov chaw nres nkoj me me hauv hiav txwv.
Vim li cas kev taug qab ntawm cov nqaij tseem ceeb rau cov neeg siv khoom?
Nws yog ib qho tseem ceeb heev los qhia rau koj cov neeg siv khoom kom paub tseeb tias koj tau cog lus rau muab zaub mov tsis muaj kab mob uas ua rau cov zaub mov muaj mob thiab tsis muaj kab mob xws li mycotoxins, hlau hnyav, dioxins thiab PCBs.
Puas yog kev coj ua ntawm kev coj ncaj ncees tseem ceeb hauv kev tshawb fawb vim li cas lub hlwb?
Muaj ntau yam laj thawj vim li cas nws tseem ceeb kom ua raws li kev coj ncaj ncees hauv kev tshawb fawb. Ua ntej, qauv txhawb nqa lub hom phiaj ntawm kev tshawb fawb, xws li kev paub, qhov tseeb, thiab zam kev ua yuam kev. Piv txwv li, kev txwv tsis pub tshaj tawm, kev dag, lossis qhia tsis tseeb cov ntaub ntawv tshawb fawb txhawb qhov tseeb thiab txo qhov yuam kev.
Vim li cas txoj kev tseem ceeb tseem ceeb rau kev tswj xyuas qhov project?
txoj kev tseem ceeb tso cai rau pab pawg txheeb xyuas cov haujlwm tseem ceeb tshaj plaws hauv qhov project. … Qhov no muab kev nkag siab ntau dua rau koj qhov project ncua sij hawm thiab kev sib raug zoo ntawm cov haujlwm, ua rau koj nkag siab ntau ntxiv txog lub sijhawm ua haujlwm twg koj tuaj yeem hloov kho, thiab qhov twg yuav tsum nyob ib yam.
Dab tsi yog qhov tseem ceeb thiab vim li cas nws tseem ceeb los txheeb xyuas koj qhov tseem ceeb?
Qhov tseem ceeb yuav coj koj hauv kev txiav txim siab hauv lub neej thiab ua rau koj taug qab. Qhov tseem ceeb tshaj plaws, qhov tseem ceeb tshaj plaws yuav ua rau koj ntseeg siab hais tias "tsis yog." Lawv pab koj txheeb xyuas qhov xav tau tiag tiag hauv koj lub neej, piv rau lwm tus xav tias tseem ceeb.
