قياس انخفاض قيمة الأصول غير المتداولة على وفق متطلبات معيار المحاسبة الدولي (36)‎

الملخص EN

The research aims to identify the requirements of the application of International Accounting Standard No.

(36), related to measurement and disclosure of the decrease in the value of non-current assets, and to identify the requirements and methods of measuring (the recoverable value) for the purpose of comparing them to the book value, and to recognize the loss of value, and in order to achieve the goal of the research The researchers use the entry (value of use) of non-current assets, which are the future cash flows derived by the economic unit as a result of the continuous use of the cash generation unit formed by the group of non-current assets, and reaching the current value of the net cash flows Using the appropriate discount rate, and then comparing the present value of the net cash flows which represents the (recoverable value) of the non-current assets that make up the cash generating unit with the book value of it, in order to measure the decline in the value of the non-current assets of the cash-generating unit and determine the loss of value and recognize it, The researchers reached a set of conclusions, the most important of which are: the existence of a mechanism and a method for measuring the recoverable value of the non-current assets component of the cash-generating unit in the economic unit.

A continuous for those non-current assets, which is known as (the value of use), in addition to setting scientific and logical foundations that are consistent with the requirements of applying international accounting and financial reporting standards, and in particular International Accounting Standard No.

(36), and the researchers also concluded that providing the requirements for applying a standard International Accounting No.

(36) and its application in Iraqi economic units leads to contributing to the construction of the Iraqi economic units, accounting and economics, which contributes to building the economy in the Iraqi environment and help in its growth and prosperity.