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هدف حسابداری و مفهوم ارزیابی بازار به بازار


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هدف حسابداری و مفهوم ارزیابی بازار به بازار
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اسفند ۲۲, ۱۳۹۴

هدف حسابداری و مفهوم ارزیابی بازار به بازار


فرمت : WORD             تعداد صفحه :۷

The objective of accounting and the meaning of mark-to-market valuation

Now, let us consider about relationship between the concept of realized income and valuation gains or losses on financial assets. Before going on to the discussion of this issue, it would be helpful to compare the realized income and economic income and reconfirm the relationship between them. As already discussed in detail, with regard to financial assets in the proper sense of the word, the results of investments would be measured at the same amount under both of the two income concepts. In cases of financial assets that are mere investments of surplus money and can always be freely sold by the piece, their values are equal to the market prices no matter who holds them and a change in their market prices is in substance same as realization of cash flow. On the contrary, in cases of physical assets used in business, whereas changes in the market value and the value of goodwill affect the economic income, they will not affect the realized income until they are realized as cash flows. In this process, goodwill is generated as an expectation of future results of business investments and while it disappears as time passes all or part of it is transformed into the value of tangible assets. This process is irrelevant to realized income, although important to the economic income



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