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Buhgaltersky Obl_k - Sopko VV
B.3.6.3.4. Obl_k pereotsіnyuvannya mainly zasobіv
Stan korisnoї ekspluatatsії ob'єkta mainly responsible zasobіv perіodichno pereglyadatisya.
Pіdpriєmstvo Mauger zdіysnyuvati pereotsіnku ob'єkta mainly zasobіv for justice vartіstyu the balance sheet date. In razі pereotsіnyuvannya ob'єkta mainly zasobіv on the date w zdіysnyuєtsya pereotsіnka vsіh ob'єktіv groupies mainly zasobіv to yakoї nalezhit Tsey ob'єkt.
Yakscho pіdpriєmstvom held pereotsіnka ob'єktіv groupies mainly zasobіv, the stench nadalі pіdlyagayut schorіchnіy pereotsіntsі.
Pereotsіnena Pervin vartіst that instal lment ob'єkta mainly zasobіv viznachaєtsya yak dobutok vіdpovіdno pervіsnoї vartostі abo instal lment that іndeksu pereotsіnki. Іndeks pereotsіnki viznachaєtsya dіlennyam spravedlivoї vartostі ob'єkta, yaky pereotsіnyuєtsya on yogo zalishkovu vartіst.
Suma dootsіnki zalishkovoї vartostі ob'єkta mainly zasobіv vіdobrazhaєtsya in skladі dodatkovogo kapіtalu and scrip utsіnki - at cost skladі zvіtnogo perіodu, krіm vipadkіv scho navedenі in paragraph 20 tsogo position (standard).. We denote zv'yazku s from buhgalterskomu oblіku bude zrobleno Taqiy records:
Debit rahunka "Osnovnі zasobi"
Credit rahunka "Dodatkovy kapіtal".
Regulyuvannya perevischennya dootsіnok that utsіnok
Perevischennya sumi poperednіh utsіnok over sumoyu poperednіh dootsіnok zalishkovoї vartostі ob'єkta mainly zasobіv at chergovіy dootsіntsі vartostі tsogo ob'єkta mainly zasobіv vklyuchaєtsya to warehouse dohodіv zvіtnogo perіodu s vіdobrazhennyam rіznitsі mіzh sumoyu chergovoї (ostannoї) dootsіnki zalishkovoї vartostі ob'єkta mainly zasobіv i vkazanim perevischennyam in skladі іnshogo dodatkovogo kapіtalu.
Perevischennya sumi poperednіh dootsіnok over sumoyu poperednіh utsіnok zalishkovoї vartostі ob'єkta mainly zasobіv at chergovіy utsіntsі zalishkovoї vartostі tsogo ob'єkta mainly zasobіv spryamovuєtsya on zmenshennya іnshogo dodatkovogo kapіtalu s Included rіznitsі mіzh sumoyu chergovoї (ostannoї) utsіnki zalishkovoї vartostі ob'єkta mainly zasobіv i vkazanim perevischennyam to vitrat zvіtnogo perіodu.
When vibuttі ob'єktіv mainly zasobіv, SSMSC ranіshe boule pereotsіnenі, perevischennya sum poperednіh dootsіnok over sumoyu poperednіh utsіnok zalishkovoї vartostі tsogo ob'єkta mainly zasobіv vklyuchaєtsya to warehouse nerozpodіlenogo pributku s odnochasnim zmenshennyam dodatkovogo kapіtalu іnshogo.
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