خطای پایگاه‌داده وردپرس: [Deadlock found when trying to get lock; try restarting transaction]
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درآمد عملیاتی درآمد عملیاتی قسمت دوم 2

درآمد عملیاتی قسمت دوم

#حسابداری ؛ در این مقاله به ادامه مبحث درآمد عملیاتی از سری استاندارهای حسابداری می پردازیم . با ما همراه باشید :      تعاريف‌ ( درآمد عملیاتی ) ۸ . اصطلاحات‌ ذيل‌ در اين‌ استاندارد با معاني‌ مشخص‌ زير بكار رفته‌ است‌: * درآمد عملياتي‌: عبارت‌ است‌ از افزايش‌ در حقوق‌ صاحبان‌ سرمايه‌، بجز موارد مرتبط‌ با آورده‌ صاحبان‌ سرمايه‌، كه‌ از فعاليتهاي‌ اصلي‌ و مستمر واحد تجاري‌ ناشي‌ شده‌ باشد. * ارزش‌ منصفانه‌‌: مبلغي‌ است‌ كه‌ خريداري‌ مطلع‌ و مايل‌ و فروشنده‌اي‌ مطلع‌ و مايل‌ مي‌توانند در معامله‌اي‌ حقيقي‌ و در شرايط‌ عادي‌، يك‌ دارايي‌ را در ازاي‌ […]