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الأثار الضريبية معيار عقود التأجير رقم (49)

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب

28 مايو 2025

الرئيسية international-accounting-standards

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الأثار الضريبية معيارعقود التأجير رقم (49). إذا كان عقد الإيجار لا ينقل أو يحول ملكية الأصل محل العقد إلى المستأجر في نهاية مدة العقد أو إذا كانت تكلفة الأصل حق الانتفاع لا تعكس أن المستأجر سيمارس خيار حق الشراء فيجب على المستأجر استهلاك أصل حق الانتفاع من تاريخ اعتماد عقد التأجير حتى نهاية العمر الافتراضي (الإنتاجي) للأصل حق الانتفاع الانقضاء (انتهاء) مدة عقد التأجير إيهما الأقرب. الاثار الضريبية لمعيار عقود التأجير رقم (49)

الأثار الضريبية معيار عقود التأجير رقم (49)

من الأثار الضريبية لمعيار عقود التأجير رقم (49) إذا كان عقد الإيجار لا ينقل أو يحول ملكية الأصل محل العقد إلى المستأجر في نهاية مدة العقد أو إذا كانت تكلفة الأصل حق الانتفاع لا تعكس أن المستأجر سيمارس خيار حق الشراء فيجب على المستأجر استهلاك أصل حق الانتفاع من تاريخ اعتماد عقد التأجير حتى نهاية العمر الافتراضي (الإنتاجي) للأصل حق الانتفاع الانقضاء (انتهاء) مدة عقد التأجير إيهما الأقرب.

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رابط تحميل الأثار الضريبية لمعيار عقود التأجير رقم (49)

وضاح احمد الجوفي/ محاسب قانوني وخبير ضرائب

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