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    ما هى عناصر قائمة المركز المالى ؟

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    Menerva Melad
    by Menerva Melad
    مسئولة حسابات - 2 years ago
    تعتبر قائمة المركز المالى إحدى القوائم الماليه الأساسية التى تعتمد عليها الشركة ، وهي قائمة أو تقرير يوضح الوضع المالي للشركة من حيث ما لها من أصول وما عليها من التزامات في تاريخ معين ، وتحتوي على أولاً: الأصـول Assets [ أ ] الأصول الثابتة Fixed Assets [ب] الأصول المتداولة Current Assets ثانياً: الخصوم Liabilities [ أ ] خصوم طويلة الأجل Long-Term Liabilities [ب] الخصوم المتداولة Current Liabilities
    syed bilal irshaad irshaad
    by syed bilal irshaad irshaad
    Accountant - 2 years ago
    According to International Accounting Standards1 There are three elements of Statement of financial position Asset (classified as current & non-current) Liabilities (classified as current & non-current) Equity (comprised of Share capital & Reserves) for full information kindly visit: http://www.iasplus.com/en/standards/ias1
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