Review of the valuation and reporting system for inherited assets
For the past 25 years, financial reporting of legacy assets has been a very problematic issue for public sector entities that own these assets, focusing on the evaluation of legacy assets, focusing on a framework that places stakeholders socially, Legal and cultural, rather than the economic values of these assets. But if the legacy assets cannot be included separately in the financial statements, they create confusion and ambiguity in the balance sheet. According to this approach, heritage assets should not be included in the statement of financial position; therefore, each country should make a statement of the assets in which the heritage assets are stated in physical units in financial statements. Therefore, in order to calculate the income and expenses related to heritage assets, each province must create a financial fund. The fund covers all income and expenses related to heritage assets in each country. The research method in this study is descriptive. In this descriptive study, the purpose of this study was to describe the conditions or phenomena under study. The results show that there is a significant relationship between the valuation system and hereditary reporting.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.