ftf

1. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
165
‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬ ‫ﺍﻟﺩﻜﺘﻭﺭ‬
‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻗﺴﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩ‬ ‫ﻜﻠﻴﺔ‬
‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬
‫ﺍﻟﻤﻠﺨﺹ‬
‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻔﺎﻫﻴﻡ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻫﺫﺍ‬ ‫ﻴﺘﻨﺎﻭل‬
‫ﻭ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻭﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬‫ﻤﺩﻯ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬ ،‫ﺒﻴﻨﻬﻤﺎ‬ ‫ﺍﻟﻤﻘﺎﺭﻨﺔ‬
‫ﺨﺎﺼﺔ‬ ‫ﺃﻡ‬ ‫ﻋﺎﻤﺔ‬ ‫ﺃﻜﺎﻨﺕ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻟﺴﻭﺭﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺘﻁﺒﻴﻕ‬.
‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﻟﻠﻔﺭﻭﻗﺎﺕ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﻭﺼﻠﺕ‬ ‫ﻭﻗﺩ‬
‫ﺍﻟﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻭﻤﻌﺎﻴﻴﺭ‬ ‫ﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻷﺠل‬‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﻭﻟﻴﺔ‬
‫ﺍﻟﻘﻁﺎﻋﻴﻥ‬ ‫ﻓﻲ‬ ‫ﻤﻁﺒﻘﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﺄﻥ‬ ‫ﺍﻟﺭﺌﻴﺴﻲ‬ ‫ﺍﻻﺴﺘﻨﺘﺎﺝ‬ ‫ﻋﻥ‬
‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺸﺭﻜﺎﺕ‬ ‫ﻭﺍﻟﺘﺯﺍﻡ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻏﻴﺎﺏ‬ ‫ﺃﻫﻤﻬﺎ‬ ‫ﺃﺴﺒﺎﺏ‬ ‫ﻟﻌﺩﺓ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻌﺎﻡ‬
‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﻴﺘﻁﻠﺏ‬ ‫ﻻ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻤﻭﺤﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺒﺘﻁﺒﻴﻕ‬‫ﻀﻌﻑ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬ ،‫ﺍﻟﻘﻴﻤﺔ‬
‫ﺃﻫﻤﻬﺎ‬ ‫ﺘﻭﺼﻴﺎﺕ‬ ‫ﻋﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻭﺘﻭﺼل‬ ،‫ﺍﻟﻤﺠﺎل‬ ‫ﻫﺫﺍ‬ ‫ﻓﻲ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻭﻋﻲ‬
،‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻤﺎ‬ ‫ﻭﺨﺎﺼﺔ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺘﺒﻨﻲ‬ ‫ﻀﺭﻭﺭﺓ‬
‫ﺍﻟﻤﻭﺤﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻨﻅﺭ‬ ‫ﻭﺇﻋﺎﺩﺓ‬ ،‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﺴﻭﻕ‬ ‫ﺇﻨﺸﺎﺀ‬ ‫ﻭﻀﺭﻭﺭﺓ‬‫ﻭﻜﻴﻔﻴﺔ‬
‫ﺘﻁﺒﻴﻘﻪ‬.

2. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
166
1.‫ﻭﺃﻫﻤﻴﺘﻪ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻤﺸﻜﻠﺔ‬:
‫ﺍﻫﺘﻤﺕ‬‫ﺍﻷ‬‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺩﺒﻴﺎﺕ‬‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬‫ﺍﻟﻤﺎﻀﻲ‬ ‫ﺍﻟﻘﺭﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺴﻌﻴﻨﻴﺎﺕ‬ ‫ﺃﻭﺍﺴﻁ‬ ‫ﺤﺘﻰ‬ ‫ﺴﺎﺌﺩﺓ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﺘﻲ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﺒﺘﻘﻭﻴﻡ‬Long-Lived Assets‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻗﻴﻤﺘﻬﺎ‬ ‫ﺍﻨﺨﻔﻀﺕ‬ ‫ﻭﻟﻭ‬ ‫ﺤﺘﻰ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺒﺜﻤﻥ‬
Fair Value‫ﻋﻥ‬‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺘﻜﻠﻔﺘﻬﺎ‬Carrying Amount
1
،‫ﻤﻥ‬ ‫ﺍﻟﻬﺩﻑ‬ ‫ﻜﻭﻥ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﺒﻨﻴ‬ ‫ﻜﺎﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻤﺒﺭﺭ‬
‫ﺍﻗﺘﻨﺎﺀ‬‫ﺒﻴﻌﻬﺎ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻭﻟﻴﺱ‬ ‫ﺍﻟﺘﺸﻐﻴﻠﻴﺔ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﺴﺘﺨﺩﺍﻤﻬﺎ‬ ‫ﻫﻭ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬،‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬‫ﺃﻥ‬
‫ﺇﺜﺒﺎﺕ‬‫ﺍﻟﺴﻨﻭﻱ‬ ‫ﺍﻻﺴﺘﻬﻼﻙ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻟﻸﺼﻭل‬‫ﺍﻷﺼ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﻐﻁﻴﺔ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺒﻌﺩ‬ ‫ﺴﻨﺔ‬ ‫ﻴﺅﻤﻥ‬ ‫ﺴﻭﻑ‬‫ﻭ‬‫ل‬
،‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬‫ﺼﻌﻭﺒﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻭﻥ‬ ‫ﻭﺠﺩ‬ ‫ﻜﻤﺎ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻭﺼﻭل‬ ‫ﻓﻲ‬
‫ﺒﻌﻴﺩ‬ ‫ﻤﻭﻀﻭﻋﻲ‬ ‫ﺒﺸﻜل‬‫ﹰ‬‫ﺍ‬‫ﺍﻟﺴﻠﻌﻲ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﻋﻜﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺸﺨﺼﻴﺔ‬ ‫ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬ ‫ﻋﻥ‬.
‫ﻭ‬‫ﻗﺩ‬‫ﺃ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺘﺤﺩﺓ‬ ‫ﺍﻟﻭﻻﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﻨﻅﻤﺎﺕ‬ ‫ﺴﻬﻤﺕ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻜﻤﺠﻠﺱ‬
FASB
2
‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬IASB
3
‫ﻤﻥ‬ ‫ﺘﻁﻠﺏ‬ ‫ﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺇﺼﺩﺍﺭ‬ ‫ﻓﻲ‬
‫ﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﻗﺎﻋﺩﺓ‬"‫ﺍﻟﺘﻜﻠﻔﺔ‬"‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻲ‬‫ﻴﺴﻤﻰ‬ ‫ﻤﺎ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬‫ﻭﺍﻟﻤﺼﺎﻨﻊ‬ ‫ﺍﻟﻤﻤﺘﻠﻜﺎﺕ‬
‫ﻭﺍﻟﻤﻌﺩﺍﺕ‬Property, Plant and Equipment،‫ﺇﻻ‬‫ﺘﻐﻴﺭ‬ ‫ﺃﻥ‬‫ﺍﻷﺤﺩﺍﺙ‬‫ﻭ‬‫ﺍﻟﻅﺭﻭﻑ‬‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬،‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬
‫ﺍﻟﺘﻀﺨﻤﻴﺔ‬ ‫ﺍﻟﻅﺭﻭﻑ‬‫ﺘﺠﻌل‬ ‫ﻗﺩ‬‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬‫ﺍﻟﺘﺎﺭ‬‫ﻴﺨﻴﺔ‬)‫ﺍﻟﻤﺤﻤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬(‫ﻟﻸﺼل‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴل‬‫ﻏﻴﺭ‬‫ﻗﺎﺒل‬
‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺘﻭﺍﺠﻪ‬ ‫ﻭﻫﻨﺎ‬ ،‫ﻜﺎﻤل‬ ‫ﺒﺸﻜل‬‫ﻤﺸﻜﻠﺔ‬‫ﺨﺴﺎﺭﺓ‬‫ﺒ‬ ‫ﻤﺘﻤﺜﻠﺔ‬‫ﺎﻨﺨﻔﺎﺽ‬‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬
،‫ﺍﻷﺠل‬‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻤﺴﺄﻟﺔ‬ ‫ﺘﻐﻁﻲ‬ ‫ﺠﺩﻴﺩﺓ‬ ‫ﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﻤﺠﺘﻤﻊ‬ ‫ﺤﺎﺠﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺩﻯ‬ ‫ﻭﻫﺫﺍ‬
‫ﺍﻨﺨﻔﺎﻀﻬﺎ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺒﺎﻟﻘﻴﻡ‬ ‫ﺍﻷﺠل‬،‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺤﻤﻠﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻥ‬‫ﻡ‬‫ﺜ‬ ‫ﻭﻤﻥ‬‫ﺒﺎﻻﻋﺘﺭﺍﻑ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺘﻘﻭﻡ‬
‫ﻋﻨﻬﺎ‬ ‫ﻭﺍﻹﻓﺼﺎﺡ‬ ‫ﺍﻻﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬4
،‫ﻋﺎﻡ‬ ‫ﻓﻔﻲ‬1995‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬ ‫ﺃﺼﺩﺭ‬
FASB‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺒﻴﺎﻥ‬SFAS121‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﻋﺩ‬ ‫ﻭﻀﻊ‬ ‫ﺍﻟﺫﻱ‬
‫ﺍﻷ‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬‫ﻭﺍﻟﺫﻱ‬ ‫ﺠل‬‫ﻤﺤﻠﻪ‬ ‫ﺤل‬‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺒﻴﺎﻥ‬SFAS144
‫ﻋﺎﻡ‬2001،‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬ ‫ﺃﺼﺩﺭ‬ ‫ﻜﻤﺎ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬IASB‫ﻋﺎﻡ‬1998‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬
‫ﺭﻗﻡ‬IAS36‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻴﻁﻠﺏ‬ ‫ﻭﺍﻟﺫﻱ‬‫ﺍﻷﺼﻭل‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬.
1 Godfryey, Jayne, Hodgson, Allan and Holmes, Scott, 2000. Accounting Theory, 3rd edition, John
Wiley & Sons, Australia. P101-133.
2 Kieso, Donald E., Weygandt, Jerry J., Warfield, Terry D., “Intermediate Accounting”, 11th Edition
Update Package, John Wiley & Sons, USA, 2004. P532 536.
3 IASC. 2001. International Accounting Standards Explained. John Wiley & Sons, Ltd. USA. P214-
224.
4 Schroeder, Richard G., Clark, Mytle W., Cathey, Jack M. 2001. Financial Accounting Theory and
Analysis. John Wiley & Sons, Ltd. USA. P252-257.

3. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
167
‫ﻴﻬﺩﻑ‬‫ﺍﻟﺒﺤﺙ‬‫ﺍ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺇﻟﻰ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻋﻥ‬ ‫ﻟﺼﺎﺩﺭﺓ‬FASB
‫ﻭﻋﻥ‬‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬IASB‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﻤﺴﺄﻟﺔ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬
،‫ﻭﻤﻘﺎﺭﻨﺘﻬﺎ‬‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻤﺩﻯ‬ ‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﺘﺘﻁﺭﻕ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬
‫ﺍﻟﻘﻁﺎﻋﻴﻥ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬‫ﻓﻲ‬ ‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻟﺠﺔ‬ ‫ﻭﺩﺭﺍﺴﺔ‬ ،‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻌﺎﻡ‬
‫ﺃﻭ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﺤﺎل‬‫ﻤﺒﺭﺭﺍﺕ‬‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻋﺩﻡ‬.
2.‫ﻤﻨﻬﺠ‬‫ﻴﺔ‬‫ﺍﻟﺒﺤﺙ‬Research Methodology:
‫ﺍﻟﺫ‬ ‫ﺍﻻﺴﺘﻨﺒﺎﻁﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﺇﻨﺠﺎﺯ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﺍﻋﺘﻤﺩ‬‫ﻱ‬‫ﻋﻠﻰ‬ ‫ﻴﻌﺘﻤﺩ‬‫ﺩﺭﺍﺴﺔ‬‫ﺃﺩﺒﻴـﺎﺕ‬ ‫ﻓﻲ‬ ‫ﻜﺘﺏ‬ ‫ﻤﺎ‬
‫ﻭﺍﻷﻤﺭﻴ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻭﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬‫ﻁﻭﻴﻠـﺔ‬ ‫ﺍﻷﺼـﻭل‬ ‫ﻗﻴﻤـﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﻤﺤﺎﺴﺒﺔ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﻜﻴﺔ‬
‫ﺍﺴﺘﺒﻴﺎﻥ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﻓﻲ‬ ‫ﺍﻻﺴﺘﻘﺭﺍﺌﻲ‬ ‫ﺍﻟﻤﻨﻬﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﺍﻋﺘﻤﺩ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻷﺠل‬‫ﻋﻥ‬‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻗﻀﺎﻴﺎ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬.
3.‫ﻓﺭ‬‫ﻭﺽ‬‫ﺍﻟﺒﺤﺙ‬Research Hypotheses:
1-‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻤﻁﺒﻕ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺇﻥ‬‫ﺇﻟﻰ‬‫ﺍﻵﻥ‬.
2-‫ﺇﻥ‬‫ﻀﻌﻑ‬‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻭﻋﻲ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﺩﻡ‬ ‫ﺃﺴﺒﺎﺏ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻭﻏﻴﺎﺏ‬
‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬.
3-‫ﺍﻟﻤﻭﺤﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺇﻥ‬‫ﻴﻌﻴﻕ‬‫ﺒﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺘﻔﻜﻴﺭ‬‫ﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬‫ﻭﻤﺅﺴﺴﺎﺘﻪ‬.
4.‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬Prior Researches:
‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺒﻴﺎﻥ‬ ‫ﺼﺩﻭﺭ‬ ‫ﻗﺒل‬SFAS121‫ﺍﻟﻤﺘﻌﻠﻕ‬‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬
‫ﺩﺭﺍﺴﺎﺕ‬ ‫ﻋﺩﺓ‬ ‫ﺼﺩﺭﺕ‬ ‫ﺍﻷﺠل‬‫ﻋﻥ‬‫ﺍﻟﻤﻭﻀﻭﻉ‬ ‫ﻫﺫﺍ‬،‫ﻏﻭﺘﻠﻴﺩ‬ ‫ﺃﻋﺩﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻨﻬﺎ‬)1992(Gottlied
5
‫ﻋ‬ ‫ﻭﺍﻹﻓﺼﺎﺡ‬ ‫ﻭﻗﻴﺎﺴﻬﺎ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬ ‫ﻗﻀﻴﺔ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺘﻨﺎﻭل‬ ‫ﺍﻟﺘﻲ‬،‫ﻨﻬﺎ‬
‫ﻭﺍ‬‫ﺴﺘﻨﺘﺠ‬‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺕ‬‫ﺘﺠﺭﻴﺒ‬‫ﻴ‬‫ﹰ‬‫ﺎ‬‫ﹰ‬‫ﺎ‬‫ﻤﺤﺎﺴﺒﻴ‬ ‫ﻭﺇﺜﺒﺎﺘﻪ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﺃﻫﻤﻴﺔ‬‫ﺍﻹﻴﺠﺎﺒﻲ‬ ‫ﻭﺘﺄﺜﻴﺭﻩ‬‫ﻓﻲ‬
‫ﺍ‬‫ﻟﺘﻘ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﺭﺍﺭﺍﺕ‬ ‫ﻭﺍﺘﺨﺎﺫ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺎﺭﻴﺭ‬.
5 Gottlied, Max 1992. “Impairment of long-lived assets: recognition, measurement and disclosure”,
The CPA Journal, e-publications www.nysscpa.org, USA.

4. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
168
‫ﺼﺩﻭﺭ‬ ‫ﻭﺇﺜﺭ‬‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬SFAS121‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﻤﺤﺎﺴﺒﺔ‬ ‫ﺍﻟﻤﺘﻌﻠﻕ‬
‫ﻗﺎﻡ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬‫ﻤﻭﻨﺘﺎﺭ‬)1995(Munter
6
‫ﺒﺈﺠﺭﺍﺀ‬‫ﺩﺭﺍﺴ‬‫ﺔ‬‫ﻋﻥ‬‫ﺍﻟ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻤﺸﺎﻜل‬‫ﺒﻴﺎﻥ‬‫ﺭﻗﻡ‬SFAS121
‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻷﺤﻜﺎﻡ‬ ‫ﻭﺃﻫﻤﻬﺎ‬Professional Judgment‫ﺍﻟﺘﻲ‬‫ﺘﺅﺩﻱ‬،‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻓﻲ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﺴﺎﺴﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬
‫ﺃﻥ‬ ‫ﻤﻔﺎﺩﻫﺎ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺘﻭﺼﻠﺕ‬‫ﺍ‬‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻷﺤﻜﺎﻡ‬‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬
‫ﺘﻘ‬‫ﺍﻟﺸﺨﺼﻴﺔ‬ ‫ﻭﺍﻵﺭﺍﺀ‬ ‫ﺒﺎﻷﺤﻜﺎﻡ‬ ‫ﻟﺘﺄﺜﺭﻫﺎ‬ ‫ﹰ‬‫ﺍ‬‫ﻨﻅﺭ‬ ‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻠل‬‫ﻭﻤﻭﺭﺯ‬ ‫ﻜﻭﻜﻭ‬ ‫ﻤﻥ‬ ‫ﻜل‬ ‫ﻗﺎﻡ‬ ‫ﻭﻗﺩ‬ ،
)1995(Cocco & Moores
7
‫ﻤﺸﺎﺒﻬﺔ‬ ‫ﻟﻨﺘﺎﺌﺞ‬ ‫ﺘﻭﺼﻠﺕ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﻤﻤﺎﺜﻠﺔ‬ ‫ﺒﺩﺭﺍﺴﺔ‬.
‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻷﻫﻤﻴﺔ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻨﻅﺭ‬‫ﻓﻘﺩ‬ ‫ﻭﺍﻟﻐﺎﺯ‬ ‫ﺍﻟﻨﻔﻁ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺼﻨﺎﻋﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
‫ﺃﺠﺭﻴ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻟﺩﺭﺍﺴﺔ‬ ‫ﺘﻁﺭﻗﺕ‬ ‫ﺩﺭﺍﺴﺎﺕ‬ ‫ﻋﺩﺓ‬ ‫ﺕ‬
‫ﺃﺠﺭﺍﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻭﻤﻥ‬ ،‫ﻭﺍﻟﻐﺎﺯ‬ ‫ﺍﻟﻨﻔﻁ‬ ‫ﺇﻨﺘﺎﺝ‬ ‫ﺼﻨﺎﻋﺔ‬ ‫ﻓﻲ‬ ‫ﻭﻤﺸﺎﻜﻠﻬﺎ‬‫ﻭﺁﺨﺭﻭﻥ‬ ‫ﺃﻟﺴﻴﺎﺘﻭﺭ‬
)2000(Alciator et al
8
‫ﻋﻥ‬‫ﺼﻨﺎﻋﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻁﺒﻴﻕ‬ ‫ﻤﻊ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺤﺎﺴﺒﺔ‬
‫ﺍﻟﺒﺘ‬‫ﻭ‬ ،‫ﺭﻭل‬‫ﺍﺴﺘﻨﺘﺠﺕ‬‫ﻫﺫﻩ‬‫ﺃﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺇﺜﺒﺎﺕ‬‫ﻓﻲ‬‫ﺸﺭﻜﺎﺕ‬‫ﺇﻨﺘﺎﺝ‬
‫ﺍﻟﺒﺘﺭﻭل‬ ‫ﻭﺍﺴﺘﻜﺸﺎﻑ‬‫ﺘﺘﺒﻊ‬ ‫ﺍﻟﺘﻲ‬‫ﻁﺭﻴﻘﺔ‬‫ﺍﻟﻨﺎﺠﺤﺔ‬ ‫ﺍﻟﻤﺠﻬﻭﺩﺍﺕ‬ ‫ﻤﺤﺎﺴﺒﺔ‬Successful Efforts Method‫ﻟﻪ‬
‫ﻜﺒﻴﺭﺓ‬ ‫ﺃﻫﻤﻴﺔ‬‫ﻓﻲ‬‫ﻭﺘﺄﺜﻴﺭ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﻬﺫﻩ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬‫ﺠﻭﻫﺭﻱ‬‫ﻓﻲ‬‫ﺍﻟﻤﺴﺘﺜﻤﺭﻴﻥ‬ ‫ﻗﺭﺍﺭﺍﺕ‬.
‫ﺃﻋﻀﺎ‬ ‫ﺃﻤﺎ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﺠﻤﻊ‬ ‫ﻓﻲ‬ ‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺀ‬)2001(AAA FASC
9
‫ﺤﻘﻭﻕ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻨﻤﺎﺫﺝ‬ ‫ﺤﻭل‬ ‫ﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺃﻋﺩﻭﺍ‬ ‫ﻓﻘﺩ‬‫ﺍﻟﺸﻬﺭﺓ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻭﻗﻴﺎﺱ‬ ‫ﺍﻟﻤﻠﻜﻴﺔ‬Equity
Valuation Models and Measuring Goodwill Impairment‫ﻗﺩﻤﺕ‬ ‫ﻭﻗﺩ‬‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬‫ﺃﺴﺎﻟﻴﺏ‬‫ﺘﻘﻴﻴﻡ‬
‫ﻗ‬ ‫ﺍﻨﺨﻔﺎﺽ‬‫ﺍﻟﺸﻬﺭﺓ‬ ‫ﻴﻤﺔ‬‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻭﻨﺎﻗﺸﺕ‬‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺍﻟﺠﺩﻭﻯ‬ ‫ﻭﺩﺭﺴﺕ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬
‫ﺍﻟﻘﻴﻤﺔ‬‫ﻭ‬‫ﻤﺤﺩﺩﺓ‬ ‫ﺭﻴﺎﻀﻴﺔ‬ ‫ﻨﻤﺎﺫﺝ‬ ‫ﻓﻕ‬.
‫ﺃﻤﺎ‬‫ﺇﺩﻭﺍﺭﺩ‬)2004(Edward10
‫ﻗﺎﻡ‬ ‫ﻓﻘﺩ‬‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺒﻌﻨﻭﺍﻥ‬ ‫ﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺒﺈﺠﺭﺍﺀ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬An Examination of Long-Lived Asset Impairment‫ﻤﻌﻴﺎﺭ‬ ‫ﻀﺭﻭﺭﺍﺕ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺒﺤﺙ‬
‫ﺯﺍل‬ ‫ﻤﺎ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺃﻥ‬ ‫ﻭﺍﺴﺘﻨﺘﺞ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺒﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤﺘﻤﺜﻠﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
6 Munter, Paul, 1995, “SFAS No. 121 and Impairment of Assets: The Need for Professional
Judgment”, The CPA Journal, KPMG, e-publications www.nysscpa.org, USA.
7 Cocco, Anthony and Moores, Tommy, 1995, “Accounting for the Impairment of Long-Lived
Assets”, The CPA Journal, e-publications www.nysscpa.org, USA.
8 Alciatore, Mini, Easton, Peter, and Spear, Nassr. (2000). “Accounting for the impairment of long-
lived assets: Evidence from the petroleum industry”. Journal of Accounting and Economic. Volume
29, Issue 2, April 2000, Pages 151-172.
9 AAA Financial accounting Standards Committee (Robert H. Herz, et al). 2001. “Equity Valuation
Models and Measuring Goodwill Impairment”, Accounting Horizons, June 2001 Issue, USA. P44-56
10 Edward J., Riedl, 2004, “An Examination of Long-Lived Asset Impairment”, Accounting
Review, July 2004 Issue, USA. P34-46.

5. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
169
‫ﻭ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻟﺘﻘﺩﻴﺭﺍﺕ‬ ‫ﺒﺤﺎﺠﺔ‬‫ﺒ‬ ‫ﺃﻗﻭﻯ‬ ‫ﺭﺒﻁ‬‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺎﻟﻌﻭﺍﻤل‬‫ﺒﺎﻟﻤﺸﺭﻭﻉ‬ ‫ﺍﻟﻤﺤﻴﻁﺔ‬‫ﺘﺄﺜﻴﺭ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻭﺃﻥ‬ ،‫ﹰ‬‫ﺍ‬
‫ﻟﺴﻠﻭﻙ‬‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬‫ﻓﻲ‬‫ﺍﻹ‬ ‫ﺘﺠﺭﻴﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺒﺎﻟﻘﻴﻤﺔ‬ ‫ﺍﻟﺘﺨﻔﻴﻀﺎﺕ‬‫ﹰ‬‫ﺎ‬‫ﺴﻠﺒ‬ ‫ﻴﺅﺜﺭ‬ ‫ﻤﻤﺎ‬ ‫ﺩﺍﺭﺓ‬‫ﻓﻲ‬‫ﺍﻟﻤﺎ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺠﻭﺩﺓ‬‫ﻟﻴﺔ‬
‫ﻓﻴﺭﻭﻨﻴﻙ‬ ‫ﻗﺎﻡ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﻓﻕ‬‫ﻭﺁﺨﺭﻭﻥ‬)2004(Veronique
11
‫ﻤﺸﺎﻜل‬ ‫ﺒﺩﺭﺍﺴﺔ‬
‫ﹰ‬‫ﻻ‬‫ﺠﺩ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺍﺴﺘﻨﺘﺠﺕ‬ ،‫ﺍﻟﺸﻬﺭﺓ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺘﻁﺒﻴﻕ‬‫ﻜﺒﻴﺭ‬‫ﹰ‬‫ﺍ‬‫ﻭﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﻤﺭﺍﺠﻊ‬ ‫ﺒﻴﻥ‬
‫ﻓﻲ‬‫ﺍﻟﺸﻬ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬ ‫ﻤﺴﺄﻟﺔ‬‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﺎﻟﺠﺔ‬ ‫ﺭﺓ‬.
‫ﺍﻟﻤﻭﻀﻭﻉ‬ ‫ﺒﻬﺫﺍ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﺩﺭﺍﺴﺎﺕ‬ ‫ﺃﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻴﻌﺜﺭ‬ ‫ﻓﻠﻡ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺃﻤﺎ‬.
5.‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﻨﻅﻤﺎﺕ‬ ‫ﻤﻭﻗﻑ‬Accounting Organization point of view:
‫ﺃ‬-‫ﻤﻭﻗﻑ‬‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺘﺤﺩﺓ‬ ‫ﺍﻟﻭﻻﻴﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬:
‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬ ‫ﻴﻨﺹ‬SFAS144‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺇﺜﺒﺎﺕ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻋﻠﻰ‬
‫ﻭﻗﺩ‬ ،‫ﺍﻟﺩﺨل‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻀﻤﻥ‬ ‫ﻜﻤﺼﺭﻭﻑ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬‫ﺩ‬‫ﻋ‬‫ﺍﻟﺒﻴﺎﻥ‬‫ﺇ‬ ‫ﺃﻥ‬‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺠﺭﺍﺀ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬‫ﺘﻭ‬ ‫ﻴﺘﻁﻠﺏ‬‫ﺍ‬‫ﺍﻟ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬ ‫ﻓﺭ‬‫ﻤﺅﺸﺭﺍﺕ‬‫ﻭﺠﻭﺩ‬ ‫ﺍﺤﺘﻤﺎل‬ ‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬ ‫ﺍﻟﺘﻲ‬‫ﺍﻨﺨﻔﺎﺽ‬‫ﻓﻲ‬‫ﻗﻴﻤﺔ‬‫ﺍﻷﺼﻭل‬
‫ﻭﻗﺩ‬ ،‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬‫ﺍﻟ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬ ‫ﺤﺩﺩ‬‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﻤﺎﻟﻴﺔ‬SFAS144‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻷﺩﻟﺔ‬ ‫ﻋﻥ‬ ‫ﺃﻤﺜﻠﺔ‬
‫ﺃﻫﻤﻬﺎ‬ ‫ﺍﻷﺼل‬ ‫ﻗﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻨﺨﻔﺎﺽ‬12
‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻜﺒﻴﺭ‬ ‫ﺤﺩ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
‫ﺘﻐﻴﺭﺍﺕ‬ ‫ﺤﺼﻭل‬ ‫ﺃﻭ‬ ،‫ﺍﻟﻌﺎﺩﻱ‬ ‫ﺍﻻﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺯﻤﻥ‬ ‫ﺒﺴﺒﺏ‬‫ﻤ‬‫ﺃﻭ‬ ‫ﺍﻟﺘﻘﻨﻴﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻓﻲ‬ ‫ﻤﺘﻭﻗﻌﺔ‬ ‫ﺃﻭ‬ ‫ﺤﺎﻟﻴﺔ‬ ‫ﻬﻤﺔ‬
‫ﺍﻟﻘﺎﻨﻭ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻭﻗﻴﺔ‬‫ﻓﻲ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﻌﺎﺌﺩ‬ ‫ﻤﻌﺩﻻﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻔﺎﺌﺩﺓ‬ ‫ﺃﺴﻌﺎﺭ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺃﻭ‬ ،‫ﻨﻴﺔ‬
‫ﺘﺅﺜﺭ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺴﻭﻕ‬‫ﻓﻲ‬‫ﺃﻭ‬ ،‫ﺍﻟﻤﺴﺘﻌﻤﻠﺔ‬ ‫ﺍﻷﺼل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺤﺴﺎﺏ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺨﺼﻡ‬ ‫ﺴﻌﺭ‬‫ﺯﻴﺎﺩﺓ‬‫ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﺼﺎﻓﻴﺔ‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬‫ﻋ‬ ‫ﻟﻸﺼل‬‫ﻠﻰ‬‫ﻗﻴﻤﺘﻪ‬‫ﺤﺩﻭﺙ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺼل‬ ‫ﺍﺴﺘﻌﻤﺎل‬ ‫ﺒﻁﻼﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺩﻟﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﺴﻭﻗﻴﺔ‬
‫ﺃﻭ‬ ،‫ﻓﻴﻪ‬ ‫ﺘﻠﻑ‬‫ﻭﺠﻭﺩ‬‫ﺘﻐﻴﺭ‬‫ﺍﺕ‬‫ﻤ‬‫ﻬ‬‫ﻤﺔ‬-‫ﻤﺘﻭﻗﻌﺔ‬ ‫ﺃﻭ‬ ‫ﺤﺎﻟﻴﺔ‬-‫ﻫﻴﻜﻠ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺃﻭ‬ ‫ﻹﻴﻘﺎﻑ‬ ‫ﺨﻁﻁ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺘﺸﻤل‬‫ﺔ‬
‫ﺍﻷﺼل‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﻴﻨﺘﻤﻲ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬،‫ﺃﺩﻟﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻭ‬ ،‫ﹰ‬‫ﺎ‬‫ﺴﺎﺒﻘ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﺍﻟﺘﺎﺭﻴﺦ‬ ‫ﻗﺒل‬ ‫ﺍﻷﺼل‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺼﺭﻑ‬ ‫ﺃﻭ‬
‫ﺴﻭﺀ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬‫ﺃﺴﻭ‬ ‫ﺴﻴﻜﻭﻥ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ‬ ‫ﺍﻷﺩﺍﺀ‬‫ﺃ‬‫ﺫﻟﻙ‬ ‫ﻤﺜﺎل‬ ،‫ﻤﺘﻭﻗﻊ‬ ‫ﻫﻭ‬ ‫ﻤﻤﺎ‬:‫ﺍﻤﺘﻼﻙ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺍﺭﺘﻔﺎﻉ‬
‫ﺘﺸﻐﻴ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺼل‬‫ﻠﻪ‬‫ﻭ‬‫ﺍﻷﺼل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺘﺩﻓﻘﺔ‬ ‫ﺍﻟﺘﺸﻐﻴﻠﻴﺔ‬ ‫ﺍﻟﺨﺴﺎﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺭﺒﺢ‬ ‫ﻜﻭﻥ‬ ‫ﺃﻭ‬ ،‫ﺒﺎﻟﻤﻭﺍﺯﻨﺔ‬ ‫ﻤﻘﺎﺭﻨﺔ‬ ‫ﺼﻴﺎﻨﺘﻪ‬
‫ﻭﺴﻭﺍﻫﺎ‬ ‫ﺒﺎﻟﻤﻭﺍﺯﻨﺔ‬ ‫ﻫﻲ‬ ‫ﻤﻤﺎ‬ ‫ﺃﺴﻭﺃ‬.
11 Veronique, G. Frucot, Leland, G. Jordan, and Marc, I. Lebow, “A&B Companies: Impairment of
Goodwill”, Issues in Accounting Education”, August 2004 Issue, USA. P21-34.
12 SFAS144, Para. 8, and IAS36, Para. 9.
Kieso, Donald E., Weygandt, Jerry J., Warfield, Terry D., “Intermediate Accounting”, 11th Edition
Update Package, Wiley, USA, 2004. P562.

6. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
170
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬Impairment Loss Recognition:‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬‫ﺭﻗﻡ‬ ‫ﻟﻠﺒﻴﺎﻥ‬SFAS144
‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺼﺎﺩﺭ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬FASB‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬‫ﺘﻘﻭﻡ‬ ‫ﺃﻥ‬‫ﻓﻲ‬‫ﻤﺎﻟﻴﺔ‬ ‫ﻓﺘﺭﺓ‬ ‫ﻜل‬
‫ﻗﺎﺒﻠﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻻ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﻤﻜﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﺃﻥ‬ ‫ﻓﻲ‬ ‫ﺘﺸﻜﻙ‬ ‫ﺘﺠﻌﻠﻬﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﺴﺒﺎﺏ‬ ‫ﻋﻥ‬ ‫ﺒﺎﻟﺒﺤﺙ‬
‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬13
‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻭﻴﻭﺠﺩ‬ ،‫ﺤﺴﺏ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺒﻴﺎﻥ‬SFAS144‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺘﺠﺎﻭﺯﺕ‬ ‫ﺇﺫﺍ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﻓﻲ‬
‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬)‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺤﻤﻠﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬(Asset's Carrying Amount‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬
‫ﺍﻟﻤﺘﻭﻗﻌﺔ‬Expected Future Cash Flows)‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﻏﻴﺭ‬Undiscounted Basis(.14
‫ﺭﻗﻡ‬ ‫ﺍﻟﺒﻴﺎﻥ‬ ‫ﻴﻌﺭﻑ‬ ‫ﻭﻟﻡ‬SFAS144‫ﺍﻷﺠـل‬ ‫ﻁﻭﻴل‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺤﻤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻤﻜﻭﻨﺎﺕ‬،‫ﻋـﺭﻑ‬ ‫ﺍﻟﺒﻴـﺎﻥ‬ ‫ﻟﻜـﻥ‬
‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬‫ﺒ‬‫ﺍﻟ‬ ‫ﺍﻟﺩﺍﺨﻠﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﺄﻨﻬﺎ‬‫ﻤـﺎ‬ ‫ﺃﺼـل‬ ‫ﻴﻭﻟـﺩﻫﺎ‬ ‫ﺃﻥ‬ ‫ﻤﺘﻭﻗﻊ‬
‫ﺍﻟﺘـﺩﻓﻘﺎﺕ‬ ‫ﺘﻠـﻙ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺤﺼﻭل‬ ‫ﻀﺭﻭﺭﻴﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﺍﻟﺨﺎﺭﺠﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻨﺎﻗﺹ‬
‫ﺍﻟﺩﺍﺨﻠﺔ‬)‫ﺍﻟﻔﻭﺍﺌﺩ‬ ‫ﺃﻋﺒﺎﺀ‬ ‫ﻭﺩﻭﻥ‬ ‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﻏﻴﺭ‬(15
.
‫ﺒﻬﺎ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬ ‫ﺃﻭ‬ ‫ﺍﻻﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﺠل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻤﻠﻭﻜﺔ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺃﻤﺎ‬Held and Used‫ﺍﻨﺨﻔـﺎﺽ‬ ‫ﻓـﺈﻥ‬
‫ﻴﻘﺎﺱ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﺃﻭ‬‫ﹰ‬‫ﻻ‬‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬Undiscounted Cash Flows‫ﻜﺎﻥ‬ ‫ﻓﺈﺫﺍ‬
‫ﻟﻸﺼـل‬ ‫ﺍﻟﺩﻓﺘﺭﻴـﺔ‬ ‫ﺍﻟﻘﻴﻤـﺔ‬ ‫ﺒﻤﻘﺎﺭﻨﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺘﻘﻴﺱ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻓﻌﻠﻰ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻫﻨﺎﻙ‬
Asset’s Carrying Value‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻗﻴﻤﺘﻪ‬ ‫ﻤﻊ‬Fair Value‫ﺍﻟﻘﻴﻤـﺔ‬ ‫ﻓـﻲ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﻭﺇﺫﺍ‬ ،
‫ﻓﻌﻨﺩﻫﺎ‬‫ﺇﻨﻤﺎ‬ ‫ﻴﺘﺨﺫ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﺃﻱ‬ ‫ﻴﻭﺠﺩ‬ ‫ﻻ‬‫ﻌﺎﺩ‬‫ﻴ‬‫ﺍﻷﻤـﺭ‬ ‫ﺘﻁﻠـﺏ‬ ‫ﺇﺫﺍ‬ ‫ﻟﻸﺼـل‬ ‫ﺍﻹﻨﺘﺎﺠﻲ‬ ‫ﺒﺎﻟﻌﻤﺭ‬ ‫ﻓﻘﻁ‬ ‫ﺍﻟﻨﻅﺭ‬،‫ﺃﻤـﺎ‬
‫ﻟﻸ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬‫ﺃﻨﻪ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺼﻨﻔﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺼﻭل‬‫ﻤﻨﻬـﺎ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﺴﻴﺘﻡ‬)‫ﺒﻴﻌﻬـﺎ‬(Held For Disposal
‫ﺍﻟﺩﻓﺘﺭﻴـﺔ‬ ‫ﺍﻟﻘﻴﻤـﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻷﻗل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻗﻴﺎﺱ‬ ‫ﺫﻟﻙ‬ ‫ﻋﻨﺩ‬ ‫ﻓﻴﺠﺏ‬Carrying
Amount‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻭﺍﻟﻘﻴﻤﺔ‬Fair Value‫ﻤﻁﺭﻭﺤ‬‫ﹰ‬‫ﺎ‬‫ﺍﻟﺒﻴﻊ‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﻤﻨﻬﺎ‬Selling Costs
16
،‫ﺇﻟﻰ‬ ‫ﺍﻹﺸﺎﺭﺓ‬ ‫ﻤﻊ‬
‫ﺃﻨ‬‫ﺤﺴﺎﺏ‬ ‫ﻴﺘﻡ‬ ‫ﻻ‬ ‫ﻪ‬‫ﺍﺴﺘﻬﻼﻙ‬‫ﻟﻸﺼﻭل‬‫ﺩﺍﻤﺕ‬ ‫ﻤﺎ‬‫ﺒﻴﻌﻬﺎ‬ ‫ﻓﻲ‬ ‫ﻨﻴﺔ‬ ‫ﻫﻨﺎﻙ‬.
‫ﻭﻴﻌﺭﻑ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺒﻴﺎﻥ‬SFAS144‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﺒ‬‫ﺄﻨﻬﺎ‬17
‫ﺍﻷﺼـل‬ ‫ﺒﻪ‬ ‫ﺸﺘﺭﻯ‬‫ﻴ‬ ‫ﺃﻭ‬ ‫ﺒﺎﻉ‬‫ﻴ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻤﺒﻠﻎ‬
‫ﺍﻟ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﻓﻲ‬‫ﺒﺫﻟﻙ‬ ‫ﺭﺍﻏﺒﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﻴﻥ‬ ‫ﺠﺎﺭﻱ‬،‫ﻭﻴﺸﺎﺭ‬‫ﺍ‬ ‫ﺇﻟﻰ‬‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻟﻘﻴﻤﺔ‬‫ﺒﺄﺴـﻌﺎﺭ‬ ‫ﺃﻓﻀـل‬ ‫ﺒﺸﻜل‬ ‫ﻟﻸﺼل‬
‫ﹰ‬‫ﺎ‬‫ﻤﺘﺎﺤ‬ ‫ﺫﻟﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﺍﻟﻨﺸﻴﻁﺔ‬ ‫ﺍﻷﺴﻭﺍﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﺭﻭﻀﺔ‬ ‫ﺍﻟﺴﻭﻕ‬،‫ﻋﻠـﻰ‬ ‫ﻫـﻲ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻓﺎﻟﻘﻴﻤﺔ‬ ‫ﻟﺫﻟﻙ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺨﻼﻓ‬
13 SFAS144, Para. 7.
14 KPMG International, A s s u r a n c e S e r v i c e s. “Implementing IAS Extract from: IAS
compared with US GAAP”. www.kpmg.com. Swiss. 2002. P13.
15 Revsine, Lawrence, Colline, Daniel W., Johnson, W. Bruce. “Financial Reporting and Analysis”,
3rd edition, Prentice Hall, New Jersey, USA, 2005. P527-530.
16 PricewaterhouseCoopers. “International Accounting Standards: Similarities and Differences IAS,
US GAAP and UK GAAP”. www.pwcglobal.com. England and Wales. September 2001. P46-47.
17 SFAS No. 144, Para 22-24.

7. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
171
‫ﺃﺴﺎﺱ‬‫ﺃﻓﻀل‬‫ﺍﻷﺼﻭل‬ ‫ﺃﺴﻌﺎﺭ‬ ‫ﻤﺜل‬ ‫ﺍﻟﻅﺭﻭﻑ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻟﻤﺘﺎﺤﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬‫ﺍﻟﺘﻘﻴـﻴﻡ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﻭﻨﺘﺎﺌﺞ‬ ‫ﺍﻟﻤﺸﺎﺒﻬﺔ‬،
‫ﺃﻭ‬‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬‫ﺍﻟﻤﺨﺼﻭﻡ‬ ‫ﺍﻟﻨﻘﺩﻱ‬ ‫ﺍﻟﺘﺩﻓﻕ‬ ‫ﺘﺤﻠﻴل‬‫ﺍﻻﺴﻤﻲ‬ ‫ﺍﻟﺩﻭﻻﺭ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬)‫ﺍﻟﺘﻀـﺨﻡ‬ ‫ﻴﻌﻜـﺱ‬ ‫ﺍﻟـﺫﻱ‬(‫ﺃﻭ‬
‫ﺍﻟﺩﻭﻻ‬‫ﺍﻟﺤﻘﻴﻘﻲ‬ ‫ﺭ‬)‫ﺍﻟﺘﻀﺨﻡ‬ ‫ﻴﺘﺠﺎﻫل‬ ‫ﺍﻟﺫﻱ‬(‫ﻤﻌﺎﻟﺠﺔ‬ ‫ﻤﻊ‬‫ﺨﺎﺭﺠ‬ ‫ﻨﻘﺩﻱ‬ ‫ﻜﺘﺩﻓﻕ‬ ‫ﺍﻟﻀﺭﻴﺒﺔ‬ ‫ﻤﺼﺭﻭﻑ‬‫ﻲ‬‫ﻤﻨﻔﺼـل‬
‫ﻤﺼﺭﻭ‬ ‫ﻟﻴﻌﻜﺱ‬ ‫ﺍﻟﺨﺼﻡ‬ ‫ﻤﻌﺩل‬ ‫ﺘﺴﻭﻴﺔ‬ ‫ﺃﻭ‬‫ﺍﻟﻀﺭﻴﺒﺔ‬ ‫ﻑ‬‫ﻭﺃﺨﺫ‬‫ﺍﻟﺨﺼﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﺩﺭﺠﺔ‬‫ﺒﺎﻟﺤﺴﺒﺎﻥ‬.‫ﺃﺠل‬ ‫ﻭﻤﻥ‬
‫ﺘﺤﺩﻴﺩ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺒﻴﺎﻥ‬ ‫ﻋﺭﺽ‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬SFAS144‫ﹰ‬‫ﻼ‬‫ﻤﺩﺨ‬‫ﺍﺤﺘﻤﺎﻟﻴ‬‫ﹰ‬‫ﺎ‬‫ﻤﺭﺠﺤـ‬‫ﹰ‬‫ﺎ‬Probability-weighted
Approach‫ﺍﻟﻤﺤﻤﻠـﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻻﺴﺘﺭﺩﺍﺩ‬ ‫ﺨﻴﺎﺭ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻟﺩﻯ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻟﺘﻘﺩﻴﺭ‬
‫ﻟﻸﺼل‬.
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻗﻴﺎﺱ‬Measurement of Impairment Loss:‫ﺭﻗﻡ‬ ‫ﻟﻠﺒﻴﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬SFAS144
‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺘﻘﺎﺱ‬‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﺒﻠﻎ‬Asset’s Carrying
Amount‫ﻋ‬‫ﻠﻰ‬‫ﺍﻟ‬‫ﻷﺼل‬ ‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﻘﻴﻤﺔ‬Asset’s Fair Value‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﻗﻴﻤﺘﻪ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺴﻭﺍﺀ‬Market Value
)‫ﺘﻭ‬ ‫ﻋﻨﺩ‬‫ﺍ‬‫ﻨﺸﻁ‬ ‫ﺴﻭﻕ‬ ‫ﻓﺭ‬Active Market‫ﻤﻭﺜﻭﻗ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﺃﻭ‬‫ﹰ‬‫ﺎ‬‫ﺒﻬﺎ‬‫ﻋﻥ‬‫ﺃﺴﻌﺎ‬‫ﺃﺼﻭل‬ ‫ﺭ‬
‫ﻤﺘﺸﺎﺒﻬﺔ‬(‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻤﺠﻤﻭﻉ‬ ‫ﺃﻭ‬Discounted Future Cash Flows‫ﺃﻭ‬
‫ﻭﺒﺎﻟﻨﺴﺒﺔ‬ ،‫ﺒﺎﻷﺼل‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺨﺼﻡ‬ ‫ﻤﻌﺩل‬ ‫ﻭﻴﻌﻜﺱ‬ ،‫ﻟﻠﺘﻘﻴﻴﻡ‬ ‫ﻤﻘﺒﻭﻟﺔ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﺃﻴﺔ‬
‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﺍﻟﻤﻨﻭﻱ‬ ‫ﻟﻸﺼﻭل‬Assets To Be Disposed Of‫ﺍﻻ‬ ‫ﻴﺠﺏ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﺨﺴﺎﺭﺓ‬ ‫ﻓﺈﻥ‬‫ﺒﻬﺎ‬ ‫ﻋﺘﺭﺍﻑ‬
‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﺒﻠﻎ‬ ‫ﻫﻲ‬Asset’s Carrying Amount‫ﻋ‬‫ﻠﻰ‬‫ﺍﻟﻌﺎﺩﻟﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬Fair Value
)‫ﺍﻟﺒﻴﻊ‬ ‫ﻤﺼﺎﺭﻴﻑ‬ ‫ﻤﻨﻬﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻁﺭﻭﺤ‬(.18
‫ﻻﺤﻘﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻋﻜﺱ‬Subsequent Reversal of an Impairment Loss:‫ﺃﻱ‬
‫ﺍﻷﺜﺭ‬ ‫ﺇﻟﻐﺎﺀ‬ ‫ﻻﺤﻘﺔ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﻴﺠﻭﺯ‬ ‫ﻫل‬‫ﻤﺎﻟﻴﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺠل‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻻﻨﺨﻔﺎﺽ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬
‫ﻤﺤﺎﺴﺒﻲ‬ ‫ﻗﻴﺩ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬ ‫ﺴﺎﺒﻘﺔ‬)‫ﻻﺤﻘﺔ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﻓﺘﺭﺓ‬ ‫ﻓﻲ‬(‫ﺒﻪ‬ ‫ﺴﺠﻠﺕ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﻟﻠﻘﻴﺩ‬ ‫ﻤﻌﺎﻜﺱ‬
)‫ﺴﺎﺒﻘﺔ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﻓﺘﺭﺓ‬ ‫ﻓﻲ‬(‫؟‬‫ﺒﻬﺎ‬ ‫ﻤﺴﻤﻭﺡ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﻋﻜﺱ‬ ‫ﺇﻥ‬Prohibited‫ﻟﺒﻴﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬
‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬SFAS144‫ﻟﻼﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﻭ‬ ‫ﺒﻬﺎ‬ ‫ﻟﻼﺤﺘﻔﺎﻅ‬ ‫ﺍﻟﻤﻤﻠﻭﻜﺔ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬‫؛‬‫ﺫﻟﻙ‬
‫ﻟﻸﺼل‬ ‫ﺠﺩﻴﺩ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺃﺴﺎﺱ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻱ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻷﻥ‬19
‫ﺃﻭ‬ ‫ﺍﻟﺯﻴﺎﺩﺍﺕ‬ ‫ﻤﻥ‬ ‫ﻜل‬ ‫ﻓﺘﻌﺩﻴل‬ ،
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﻜﺘﺴﻭﻴﺎﺕ‬ ‫ﺘﻌﺎﻟﺞ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﺘﺨﻠﺹ‬ ‫ﺍﻟﻤﻨﻭﻱ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻨﺨﻔﺎﻀﺎﺕ‬
‫ﺍﻟﻘ‬ ‫ﺒﺤﺩﻭﺩ‬ ‫ﻟﻜﻥ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬‫ﻤﻨﻪ‬ ‫ﺒﺎﻟﺘﺨﻠﺹ‬ ‫ﺍﻟﻘﺭﺍﺭ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﺒﺘﺎﺭﻴﺦ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﻴﻤﺔ‬20
.
18 PricewaterhouseCoopers. “International Accounting Standards: Similarities and Differences IAS,
US GAAP and UK GAAP”. www.pwcglobal.com. England and Wales. September 2001. P46-47.
19 SFAS No. 144, Para. 15.
20 PricewaterhouseCoopers. “International Accounting Standards: Similarities and Differences IAS,
US GAAP and UK GAAP”. www.pwcglobal.com. England and Wales. September 2001. P47.

8. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
172
‫ﺏ‬-‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﻭﻗﻑ‬:
‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﻴﺘﻔﻕ‬IAS36‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬ ‫ﻤﻊ‬SFAS144‫ﻋﻠﻰ‬
،‫ﺍﻟﺩﺨل‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻀﻤﻥ‬ ‫ﻜﻤﺼﺭﻭﻑ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺇﺜﺒﺎﺕ‬ ‫ﻀﺭﻭﺭﺓ‬‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬‫ﻀﺭﻭﺭﺓ‬
‫ﺘ‬‫ﻭ‬‫ﺍ‬‫ﻟﻠﻤﺅﺸﺭﺍﺕ‬ ‫ﻤﺸﺎﺒﻬﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺍﺤﺘﻤﺎل‬ ‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬ ‫ﻤﺅﺸﺭﺍﺕ‬ ‫ﻓﺭ‬
‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬ ‫ﻓﻲ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﻤﻨﺼﻭﺹ‬SFAS144‫ﺃﻋﻼﻩ‬ ‫ﺍﻟﻤﺫﻜﻭﺭﺓ‬.
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬Impairment Loss Recognition:‫ﻨﺹ‬‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬
‫ﺭﻗﻡ‬IAS36‫ﻋﻠﻰ‬‫ﻋﻤﻭﻤﻴﺔ‬ ‫ﻤﻴﺯﺍﻨﻴﺔ‬ ‫ﻜل‬ ‫ﺘﺎﺭﻴﺦ‬ ‫ﻓﻲ‬ ‫ﺘﻘﻴﻡ‬ ‫ﺃﻥ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬ ‫ﺃﻨﻪ‬‫ﻫل‬‫ﻜﺎﻥ‬‫ﻫﻨﺎ‬‫ﺩﻟﻴل‬ ‫ﺃﻱ‬ ‫ﻙ‬
‫ﻋﻠﻰ‬‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺜﺎﺒﺘ‬ ‫ﹰ‬‫ﻼ‬‫ﺃﺼ‬ ‫ﺃﻥ‬‫ﺃﻥ‬ ‫ﺍﻟﻤﻤﻜﻥ‬‫ﻴ‬‫ﻗﻴﻤﺘﻪ‬ ‫ﺍﻨﺨﻔﻀﺕ‬ ‫ﻗﺩ‬ ‫ﻜﻭﻥ‬،‫ﻭﺤﺴﺏ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬
IAS36،‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺤﻤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻴﺘﺠﺎﻭﺯ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﺩﺨل‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬ ‫ﻴﺠﺏ‬
Asset’s Carrying Amount)‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻭﺤﺩﺓ‬ ‫ﺃﻭ‬Cash Generating Unit’s(‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬
‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬Recoverable Amount
21
‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﻭﻴﻌﺭﻑ‬ ،IAS36‫ﺍﻟﻤﺤﻤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬
‫ﻟﻸﺼل‬‫ﺒ‬‫ﺄﻨﻪ‬‫ﻤﺘﺭﺍﻜﻡ‬ ‫ﺍﺴﺘﻬﻼﻙ‬ ‫ﺃﻱ‬ ‫ﺨﺼﻡ‬ ‫ﺒﻌﺩ‬ ‫ﺍﻟﻌﻤﻭﻤﻴﺔ‬ ‫ﺍﻟﻤﻴﺯﺍﻨﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻟﻸﺼل‬ ‫ﺒﻪ‬ ‫ﻴﻌﺘﺭﻑ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﻤﺒﻠﻎ‬
‫ﺍ‬ ‫ﻭﺨﺴﺎﺌﺭ‬‫ﻨﺨﻔﺎﺽ‬‫ﺍﻟﻘﻴﻤﺔ‬‫ﺍﻟﻤﺘﺭﺍﻜﻤﺔ‬22
‫ﻓﻬﻲ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻭﺤﺩﺓ‬ ‫ﺃﻤﺎ‬ ،23
‫ﺍﻟﻘﺎﺒﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﺃﺼﻐﺭ‬
‫ﻤﺴﺘﻘﻠﺔ‬ ‫ﻫﻲ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻻﺴﺘﻌﻤﺎل‬ ‫ﻤﻥ‬ ‫ﺩﺍﺨﻠﺔ‬ ‫ﻨﻘﺩﻴﺔ‬ ‫ﺘﺩﻓﻘﺎﺕ‬ ‫ﺘﻭﻟﺩ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻟﻠﺘﺤﺩﻴﺩ‬‫ﺇﻟﻰ‬‫ﻋﻥ‬ ‫ﻜﺒﻴﺭ‬ ‫ﺤﺩ‬
‫ﺍﻟﺩﺍﺨﻠﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬‫ﻋﻥ‬ ‫ﺍﻟﻨﺎﺠﻤﺔ‬‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬)‫ﻤﺠﻤﻭﻋ‬ ‫ﺃﻭ‬‫ﺔ‬‫ﺍﻟﻤﻭﺠﻭﺩﺍ‬‫ﺕ‬(‫ﻴ‬‫ﻭ‬ ،‫ﺍﻟﻤ‬ ‫ﻌﺭﻑ‬‫ﺒﻠﻎ‬
‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬‫ﺒ‬‫ﺄﻨﻪ‬24
‫ﻗﻴﻤﺘﻪ‬ ‫ﺃﻭ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﺼﺎﻓﻲ‬‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬)‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬(‫ﺃﻋﻠﻰ‬ ‫ﺃﻴﻬﻤﺎ‬،
‫ﻓﺎﻟ‬‫ﻘﻴﻤﺔ‬‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬‫ﺍﻟﻤﺴﺘﻘﺒﻠ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﻟﻠﺘﺩﻓﻘﺎﺕ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻫﻲ‬‫ﻴ‬‫ﻤﻥ‬ ‫ﺘﻨﺸﺄ‬ ‫ﺃﻥ‬ ‫ﻴﺘﻭﻗﻊ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻘﺩﺭﺓ‬ ‫ﺔ‬
‫ﺍﻟﻨﺎﻓﻊ‬ ‫ﻋﻤﺭﻩ‬ ‫ﻨﻬﺎﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻻﺴﺘﺒﻌﺎﺩ‬ ‫ﻭﻤﻥ‬ ‫ﻷﺼل‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻻﺴﺘﻌﻤﺎل‬‫ﺼ‬ ‫ﺃﻤﺎ‬ ،‫ﺎﻓﻲ‬‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬‫ﻓ‬‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻬﻭ‬
‫ﹼ‬‫ﻁ‬‫ﻤ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﻴﻥ‬ ‫ﺒﺤﺘﺔ‬ ‫ﺘﺠﺎﺭﻴﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺃﺼل‬ ‫ﺍﺴﺘﺒﻌﺎﺩ‬ ‫ﻤﻥ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻱ‬‫ﹰ‬‫ﺎ‬‫ﻨﺎﻗﺼ‬ ‫ﻭﺭﺍﻏﺒﺔ‬ ‫ﻠﻌﺔ‬
‫ﺍﻻﺴﺘﺒﻌﺎﺩ‬ ‫ﺘﻜﺎﻟﻴﻑ‬،‫ﻭﺘﻤﺜل‬‫ﻓﻲ‬ ‫ﻟﻠﺘﺼﺭﻑ‬ ‫ﻤﺒﺎﺸﺭ‬ ‫ﺒﺸﻜل‬ ‫ﺘﻌﺯﻯ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻹﻀﺎﻓﻴﺔ‬ ‫ﺍﻟﺘﻜﺎﻟﻴﻑ‬ ‫ﺍﻟﺘﺼﺭﻑ‬ ‫ﺘﻜﺎﻟﻴﻑ‬
‫ﺍﻟﺩﺨل‬ ‫ﻀﺭﻴﺒﺔ‬ ‫ﻭﻤﺼﺭﻭﻑ‬ ‫ﺍﻟﺘﻤﻭﻴل‬ ‫ﺘﻜﺎﻟﻴﻑ‬ ‫ﺒﺎﺴﺘﺜﻨﺎﺀ‬ ،‫ﺃﺼل‬.
‫ﺍﻨﺨ‬ ‫ﻭﻴﻭﺠﺩ‬‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﻓﻲ‬ ‫ﻔﺎﺽ‬Asset's Carrying
Amount‫ﻤﻥ‬ ‫ﺍﻷﻜﺒﺭ‬ ‫ﺘﺘﺠﺎﻭﺯ‬:‫ﺇﻤﺎ‬‫ﻟﻸﺼل‬ ‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬Asset’s Value-In-Use)‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻷﺼل‬ ‫ﺘﺸﻐﻴل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻌﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﻟﻠﺘﺩﻓﻘﺎﺕ‬Discounted Present Value Of The
21 PricewaterhouseCoopers. “International Accounting Standards: Similarities and Differences IAS,
US GAAP and UK GAAP”. www.pwcglobal.com. England and Wales. September 2001. P46-47.
22 IAS36, Para. 5.
23 IAS36, Para. 5.
24 IAS36, Para. 5.

9. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
173
Asset’s Expected Future Cash Flows(‫ﺍﻟﺼﺎﻓﻲ‬ ‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﺃﻭ‬ ،Net Selling Price،‫ﻭﻴﺠﺏ‬
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬‫ﻓﻲ‬ ‫ﻜﻤﺼﺭﻭﻑ‬‫ﺍﻟﺩﺨل‬ ‫ﻗﺎﺌﻤﺔ‬‫ﹰ‬‫ﺍ‬‫ﻓﻭﺭ‬‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺘﺘﺠﺎﻭﺯ‬ ‫ﻋﻨﺩﻤﺎ‬
‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻟﻸﺼل‬25
‫ﻭ‬ ،‫ﺍﺴﺘﻬﻼﻙ‬ ‫ﻤﺒﻠﻎ‬ ‫ﺘﻌﺩﻴل‬ ‫ﻴﺠﺏ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬ ‫ﺒﻌﺩ‬
‫ﺍﻟﻤﺘﺒﻘﻴﺔ‬ ‫ﻗﻴﻤﺘﻪ‬ ‫ﹰ‬‫ﺎ‬‫ﻨﺎﻗﺼ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﻌﺩل‬ ‫ﺍﻟﻤﺭﺤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻟﺘﺨﺼﻴﺹ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻔﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺼل‬)‫ﺇﻥ‬
‫ﻭﺠﺩﺕ‬(‫ﻋﻤﺭﻩ‬ ‫ﻤﺩﻯ‬ ‫ﻋﻠﻰ‬ ‫ﻤﻨﺘﻅﻡ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬‫ﺍﻹﻨﺘﺎﺠﻲ‬‫ﺍﻟﻤﺘﺒﻘﻲ‬26
.
‫ﻟﻸﺼل‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻴﺠﺏ‬ ‫ﻓﺈﻨﻪ‬ ‫ﺘﻨﺨﻔﺽ‬ ‫ﻗﺩ‬ ‫ﺃﺼل‬ ‫ﻗﻴﻡ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺩﻻﻟﺔ‬ ‫ﺃﻴﺔ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬
‫ﻤﻥ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﻭﺇﺫﺍ‬ ،‫ﺍﻟﻤﻔﺭﺩ‬‫ﺍﻟﻤﺸﺭﻭﻉ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬ ‫ﻓﺈﻨﻪ‬ ‫ﺍﻟﻤﻔﺭﺩ‬ ‫ﻟﻸﺼل‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﺍﻟﻤﻤﻜﻥ‬
‫ﺍﻷﺼل‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﻴﻨﺘﻤﻲ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻟﻭﺤﺩﺓ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺘﺤﺩﻴﺩ‬)‫ﻟﻸﺼل‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻭﺤﺩﺓ‬(27
،
‫ﺤﻴﺙ‬‫ﺍﻟﺤﺎﻻﺕ‬ ‫ﻓﻲ‬ ‫ﻤﻔﺭﺩ‬ ‫ﻷﺼل‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻻ‬‫ﺍﻵﺘﻴﺔ‬28
:
‫ﺃ‬-‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻋﺩﻡ‬‫ﺘﻘ‬‫ﺍﻟﻤﺴﺘﻌﻤﻠﺔ‬ ‫ﺍﻷﺼل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺩﻴﺭ‬)‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻻﺴﺘﻌﻤﺎل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬.(
‫ﺏ‬-‫ﺍﻟ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻓﺼل‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻋﺩﻡ‬‫ﻨﻘﺩﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﺔ‬‫ﺃﺨﺭﻯ‬ ‫ﺃﺼﻭل‬ ‫ﻋﻥ‬ ‫ﻟﻸﺼل‬)‫ﻟﻸﺼل‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻭﺤﺩﺓ‬(
‫ﺸﺭﻜﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﺩﻴﺩﻴﺔ‬ ‫ﺍﻟﺴﻜﺔ‬ ‫ﺒﺤﺎﻟﺔ‬ ‫ﺸﺒﻴﻬﺔ‬ ‫ﺍﻟﺤﺎﻟﺔ‬ ‫ﻭﻫﺫﻩ‬‫ﺍﻟ‬‫ﺍﻟﺩﺍﺨﻠﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺘﺩﻓﻘﺎﺘﻬﺎ‬ ‫ﺘﺭﺘﺒﻁ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺘﻌﺩﻴﻥ‬
‫ﻤ‬‫ﺍﻟﻘﺎﺒﻠﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻟﻤﺸﺭﻭﻉ‬ ‫ﻴﻘﺩﺭ‬ ‫ﻭﻟﺫﻟﻙ‬ ،‫ﻟﻠﻤﻨﺠﻡ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﻤﻭﺠﻭﺩﺍﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻻﺴﺘﻌﻤﺎل‬ ‫ﻥ‬
‫ﻜﻜل‬ ‫ﺍﻟﻤﻨﺠﻡ‬ ‫ﺃﻱ‬ ،‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﺤﺩﻴﺩ‬ ‫ﺴﻜﺔ‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﺘﻨﺘﻤﻲ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻟﻭﺤﺩﺓ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬.
‫ﻗﻴﺎﺱ‬‫ﺨﺴﺎﺭﺓ‬‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬Measurement of Impairment Loss:‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻟﻤﻌﻴﺎﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬
‫ﺭﻗﻡ‬IAS36‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺘﻘﺎﺱ‬‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬Recoverable
Amount‫ﺃﻱ‬‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻔﺭﻕ‬Asset’s Carrying Amount)‫ﻭﺤﺩﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﻔﺭﺩ‬ ‫ﺍﻷﺼل‬
‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬(‫ﺍﻟﻘﺎﺒل‬ ‫ﻭﺍﻟﻤﺒﻠﻎ‬‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬‫ﻟﻸﺼل‬ ‫ﺍﻟﺼﺎﻓﻲ‬ ‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻭﻴﻤﺜل‬ ،Net
Selling Price‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺃﻭ‬Asset’s Value-In-Use‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻭﺘﻤﺜل‬ ،‫ﺃﻋﻠﻰ‬ ‫ﺃﻴﻬﻤﺎ‬
‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﺍﻷﺼل‬ ‫ﻤﻥ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺴﻴﺘﻡ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬
‫ﺍﻟﺠﺎﺭ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﺘﻌﻜﺱ‬ ‫ﻭﺍﻟﺘﻲ‬ ،‫ﺍﻟﻀﺭﻴﺒﺔ‬ ‫ﻗﺒل‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻤﻌﺩل‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬‫ﺍﻟﺯﻤﻨﻴﺔ‬ ‫ﻟﻠﻘﻴﻤﺔ‬ ‫ﻱ‬
‫ﺒﺎﻷﺼل‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻭﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻟﻠﻨﻘﻭﺩ‬29
.
‫ﺯﺍﺩ‬ ‫ﺇﺫﺍ‬ ‫ﺃﻤﺎ‬‫ﻤﻥ‬ ‫ﺃﻱ‬‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﻗﻴﻤﺘﻪ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺼل‬ ‫ﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﺼﺎﻓﻲ‬‫ﻋ‬‫ﻠﻰ‬‫ﺍﻷﺼل‬ ‫ﻓﺈﻥ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺭﺤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬
‫ﻗﻴﻤﺘﻪ‬ ‫ﺘﻨﺨﻔﺽ‬ ‫ﻻ‬‫ﺘﺘﻭ‬ ‫ﻟﻡ‬ ‫ﻭﺇﺫﺍ‬ ،‫ﺍ‬‫ﻓ‬ ‫ﻟﻸﺼل‬ ‫ﻨﺸﻁﺔ‬ ‫ﺴﻭﻕ‬ ‫ﻓﺭ‬‫ﺈ‬‫ﻥ‬‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻷﺼل‬ ‫ﻤﺒﻠﻎ‬‫ﻗﻴ‬ ‫ﻫﻭ‬‫ﻤﺘﻪ‬
25 IAS36, Para. 58.
26 IAS36, Para. 62.
27 IAS36, Para. 65.
28 IAS36, Para. 66.
29 PricewaterhouseCoopers. “International Accounting Standards: Similarities and Differences IAS,
US GAAP and UK GAAP”. www.pwcglobal.com. England and Wales. September 2001. P47.

10. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
174
‫ﺫﺍﺘﻬﺎ‬ ‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬‫ﻜﺎﻥ‬ ‫ﻭﺇﺫﺍ‬ ،‫ﺍﻷﺼل‬‫ﻤﺤﺘﻔﻅ‬‫ﹰ‬‫ﺎ‬،‫ﻻﺴﺘﺒﻌﺎﺩﻩ‬ ‫ﺒﻪ‬‫ﻓ‬‫ﺈ‬‫ﺼﺎﻓﻲ‬ ‫ﻫﻭ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻷﺼل‬ ‫ﻤﺒﻠﻎ‬ ‫ﻥ‬
‫ﻷﻥ‬ ‫ﺍﻷﺼل‬ ‫ﺒﻴﻊ‬ ‫ﺴﻌﺭ‬‫ﻗﻴﻤ‬‫ﺘ‬‫ﺔ‬‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬‫ﺍﻟﺒﻴﻊ‬ ‫ﻋﺎﺌﺩﺍﺕ‬ ‫ﺼﺎﻓﻲ‬ ‫ﻤﻥ‬ ‫ﺭﺌﻴﺴﻲ‬ ‫ﺒﺸﻜل‬ ‫ﺴﺘﺘﻜﻭﻥ‬‫ﺇﺫ‬‫ﺍﻟﻤﺤﺘﻤل‬ ‫ﻤﻥ‬
‫ﻀﺌﻴﻠﺔ‬ ‫ﺍﺴﺘﺒﻌﺎﺩﻩ‬ ‫ﻴﺘﻡ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻻﺴﺘﻌﻤﺎل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺃﻥ‬30
.
‫ﺨﺴﺎﺭ‬ ‫ﻋﻜﺱ‬‫ﻻﺤﻘﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺓ‬Subsequent Reversal of an Impairment Loss:
‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻟﻤﻌﻴﺎﺭ‬IAS36‫ﻁﻠﺏ‬ ‫ﻓﻘﺩ‬‫ﻋﻜﺱ‬)‫ﺃﺜﺭﻫﺎ‬ ‫ﻹﻟﻐﺎﺀ‬ ‫ﻤﻌﺎﻜﺱ‬ ‫ﺒﺸﻜل‬ ‫ﺘﺴﺠﻴﻠﻬﺎ‬ ‫ﺇﻋﺎﺩﺓ‬(
‫ﺍﻷﺼل‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻭﺍﻟﻅﺭﻭﻑ‬ ‫ﺍﻟﺸﺭﻭﻁ‬ ‫ﺘﺘﻐﻴﺭ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺌﺭ‬
‫ﺍﻟﻼﺤﻘﺔ‬31
.
‫ﻓ‬‫ﻌﻨﺩ‬‫ﻭﺠﻭﺩ‬‫ﺃﻴﺔ‬‫ﺃﺩﻟﺔ‬‫ﺃﺼل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺘﻭﺠﺩ‬ ‫ﺘﻌﺩ‬ ‫ﻟﻡ‬ ‫ﺃﻨﻪ‬ ‫ﻋﻠﻰ‬‫ﺒﻬﺎ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬ ‫ﺘﻡ‬‫ﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻓﻲ‬
‫ﺍﻟﺴﺎﺒﻘﺔ‬‫ﺨﻼل‬ ‫ﻤﻥ‬‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻤﺼﺎﺩﺭ‬‫ﻜﺯﻴﺎﺩﺓ‬‫ﺍﻟﺴﻭﻗﻴ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﺨﻼل‬ ‫ﻜﺒﻴﺭ‬ ‫ﺤﺩ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻸﺼل‬ ‫ﺔ‬
‫ﺘﻐﻴﺭﺍﺕ‬ ‫ﺤﺩﻭﺙ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﻔﺘﺭﺓ‬‫ﻤ‬‫ﻓﻲ‬ ‫ﻤﺘﻭﻗﻌﺔ‬ ‫ﺃﻭ‬ ‫ﺤﺎﻟﻴﺔ‬ ‫ﻬﻤﺔ‬‫ﺍﻻﻗﺘﺼ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﻘﻨﻴﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬‫ﺃﻭ‬ ‫ﺎﺩﻴﺔ‬
‫ﺍﻟﻤﺸﺭﻭﻉ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻌﻤل‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬‫ﺃﻭ‬ ،‫ﺍﻷﺼل‬ ‫ﻟﻪ‬ ‫ﻴﻨﺘﻤﻲ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺃﻭ‬‫ﺍﻟﻔﺎﺌﺩﺓ‬ ‫ﺃﺴﻌﺎﺭ‬ ‫ﺍﻨﺨﻔﻀﺕ‬
‫ﺍﻟﻌﻭ‬ ‫ﺃﺴﻌﺎﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬‫ﺨﻼل‬ ‫ﻤﻥ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﺨﻼل‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﺌﺩ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻤﺼﺎﺩﺭ‬
‫ﻜﺤﺩﻭﺙ‬‫ﻤﻬ‬ ‫ﺘﻐﻴﺭﺍﺕ‬‫ﻤﺔ‬‫ﺒ‬ ‫ﻤﺘﻭﻗﻌﺔ‬ ‫ﺃﻭ‬ ‫ﺤﺎﻟﻴﺔ‬‫ﺄﺴﻠﻭﺏ‬‫ﻭﺘ‬ ‫ﺘﺤﺴﻴﻨﻪ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺼل‬ ‫ﺍﺴﺘﻌﻤﺎل‬‫ﺃﻭ‬ ‫ﻁﻭﻴﺭﻩ‬‫ﺘﻭ‬‫ﺍ‬‫ﺍﻷﺩﻟﺔ‬ ‫ﻓﺭ‬
‫ﻜﺫﻟﻙ‬ ‫ﺴﻴﻜﻭﻥ‬ ‫ﺃﻭ‬ ‫ﻤﺘﻭﻗﻊ‬ ‫ﻫﻭ‬ ‫ﻤﻤﺎ‬ ‫ﺃﻓﻀل‬ ‫ﻟﻸﺼل‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻤﻥ‬32
.
‫ﻭ‬‫ﻓﻲ‬ ‫ﺘﻐﻴﺭ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻓﻘﻁ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﻷﺼل‬ ‫ﺒﻬﺎ‬ ‫ﺍﻟﻤﻌﺘﺭﻑ‬ ‫ﺍﻻﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻋﻜﺱ‬ ‫ﻴﺠﺏ‬
‫ﺍﻻﻋﺘ‬ ‫ﻤﻨﺫ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻷﺼل‬ ‫ﻤﺒﻠﻎ‬ ‫ﻟﺘﺤﺩﻴﺩ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬ ‫ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻓﻲ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺒﺂﺨﺭ‬ ‫ﺭﺍﻑ‬
‫ﺍﻟﻘﻴﻤﺔ‬،‫ﻜﺫﻟﻙ‬ ‫ﺍﻟﺤﺎﻟﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﻭﺇﺫﺍ‬‫ﺘ‬‫ﻭﻫﺫﻩ‬ ،‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﻤﺒﻠﻐﻪ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﻤﺭﺤل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺠﺏ‬
‫ﺍﻻﻨﺨﻔﺎﺽ‬ ‫ﻟﺨﺴﺎﺭﺓ‬ ‫ﻋﻜﺱ‬ ‫ﻫﻲ‬ ‫ﺍﻟﺯﻴﺎﺩﺓ‬33
.
‫ﹼ‬‫ﻻ‬‫ﺇ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﺠﻠﺱ‬ ‫ﺃﻥ‬‫ﺍ‬‫ﺨﺴﺎﺌﺭ‬ ‫ﺒﻌﻜﺱ‬ ‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﺴﻤﺎﺡ‬ ‫ﺒﻌﺩﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﺭﺃﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺅﺨﺭ‬ ‫ﻗﺘﺭﺡ‬
‫ﻟﻔﺘﺭ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﻋﻜﺱ‬ ‫ﺇﺒﻘﺎﺀ‬ ‫ﻤﻊ‬ ،‫ﺍﻟﻤﺤل‬ ‫ﺒﺸﻬﺭﺓ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻻﺤﻘﺔ‬ ‫ﺍﺕ‬
‫ﹰ‬‫ﺎ‬‫ﻤﺴﻤﻭﺤ‬ ‫ﻻﺤﻘﺔ‬ ‫ﻓﺘﺭﺍﺕ‬‫ﺒﻪ‬‫ﺍﻷﺼﻭل‬ ‫ﻟﺒﻘﻴﺔ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬34
.
30 IAS36, Para. 15-18.
31 IAS No. 36. Para. 95-108.
32 IAS36, Para. 96.
33 IAS36, Para. 99.
34 Deloitte Touche Tohmatsu. Comparison of IAS and US GAAP.. 2003. P16

11. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
175
‫ﺝ‬-‫ﻤﻘﺎﺭﻨﺔ‬‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬SFAS144‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﻤﻊ‬
IAS36‫ﺍﻟﻤﺘﻌﻠﻘ‬‫ﻴ‬‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬ ‫ﻥ‬:
‫ﺇ‬‫ﻥ‬‫ﺍﻟﻤﺎ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺒﻴﺎﻥ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻤﻘﺎﺭﻨﺔ‬‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﻟﻴﺔ‬SFAS144‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻭﻤﻌﻴﺎﺭ‬IAS36
‫ﺍﻟﻤﺘﻌﻠﻘ‬‫ﻴ‬‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺇﺜﺒﺎﺕ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﺘﻔﺎﻗﻬﻤﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺒﺎﻨﺨﻔﺎﺽ‬ ‫ﻥ‬
‫ﺘﻭ‬ ‫ﻭﻀﺭﻭﺭﺓ‬ ،‫ﺍﻟﺩﺨل‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻀﻤﻥ‬ ‫ﻜﻤﺼﺭﻭﻑ‬ ‫ﺍﻷﺠل‬‫ﺍ‬‫ﻓﻲ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺍﺤﺘﻤﺎل‬ ‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬ ‫ﻤﺅﺸﺭﺍﺕ‬ ‫ﻓﺭ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬.‫ﺍﻟ‬ ‫ﺘﺸﻴﺭ‬ ‫ﻜﻤﺎ‬‫ﺍﻟﺒﻨﻭﺩ‬ ‫ﻀﻤﻥ‬ ‫ﻋﺭﻀﻬﺎ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﺨﺘﻼﻓﺎﺕ‬ ‫ﻋﺩﺓ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺇﻟﻰ‬ ‫ﻤﻘﺎﺭﻨﺔ‬
‫ﺍﻵﺘﻴﺔ‬:
•‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺨﺴﺎﺭﺓ‬ ‫ﺍﻻﻋﺘﺭﺍﻑ‬Impairment Loss Recognition:‫ﺍﻟﺒﻴﺎﻥ‬ ‫ﺤﺴﺏ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻴﻭﺠﺩ‬
‫ﺭﻗﻡ‬SFAS144‫ﺘﺠﺎﻭﺯﺕ‬ ‫ﺇﺫﺍ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﻓﻲ‬‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﻟﻤﺘﻭﻗﻌﺔ‬)‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﻏﻴﺭ‬(‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻟﻤﻌﻴﺎﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺃﻤﺎ‬ ،IAS36‫ﻓ‬‫ﺈ‬‫ﻥ‬‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻷﻜﺒﺭ‬ ‫ﺘﺘﺠﺎﻭﺯ‬ ‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﻴﻭﺠﺩ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬
‫ﻟﻸﺼل‬)‫ﻟﻠﺘﺩﻓﻘﺎﺕ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻷﺼل‬ ‫ﺘﺸﻐﻴل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻌﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬
‫ﺍﻟﺼﺎﻓﻲ‬.
•‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻗﻴﺎﺱ‬Measurement of Impairment Loss:‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﻭﺘﻘﺎﺱ‬
‫ﺭﻗﻡ‬ ‫ﻟﻠﺒﻴﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﻘﻴﻤﺔ‬SFAS144‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﺒﻠﻎ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬Asset’s
Carrying Amount‫ﻋ‬‫ﻠﻰ‬‫ﺍﻟﻌﺎﺩ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﻟﺔ‬‫ﻟ‬‫ﺍﻟﺴﻭﻗﻴﺔ‬ ‫ﻗﻴﻤﺘﻪ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺴﻭﺍﺀ‬ ‫ﻸﺼل‬)‫ﺘﻭ‬ ‫ﻋﻨﺩ‬‫ﺍ‬‫ﻨﺸﻁ‬ ‫ﺴﻭﻕ‬ ‫ﻓﺭ‬
‫ﻤﻭﺜﻭﻗ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﺃﻭ‬‫ﹰ‬‫ﺎ‬‫ﺒﻬﺎ‬‫ﻋﻥ‬‫ﻤﺘﺸﺎﺒﻬﺔ‬ ‫ﺃﺼﻭل‬ ‫ﺃﺴﻌﺎﺭ‬(‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﻤﺠﻤﻭﻉ‬ ‫ﺃﻭ‬
‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻡ‬ ‫ﺍﻟﺨﺼﻡ‬ ‫ﻤﻌﺩل‬ ‫ﻭﻴﻌﻜﺱ‬ ،‫ﻟﻠﺘﻘﻴﻴﻡ‬ ‫ﻤﻘﺒﻭﻟﺔ‬ ‫ﺘﻘﻨﻴﺎﺕ‬ ‫ﺃﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬
‫ﺒﺎﻷﺼل‬ ‫ﺍﻟﻤﺭﺘﺒﻁﺔ‬‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﺃﻤﺎ‬ ،‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬IAS36‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺭﺓ‬ ‫ﺘﻘﺎﺱ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻨﺹ‬
‫ﻟﻸﺼل‬ ‫ﺍﻟﺩﻓﺘﺭﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻔﺭﻕ‬ ‫ﺃﻱ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﻴﻤﺔ‬)‫ﺃﻭ‬ ‫ﺍﻟﻤﻔﺭﺩ‬ ‫ﺍﻷﺼل‬
‫ﺍﻟﻨﻘﺩ‬ ‫ﺘﻭﻟﻴﺩ‬ ‫ﻭﺤﺩﺓ‬(‫ﺍﻟﺼﺎﻓﻲ‬ ‫ﺍﻟﺒﻴﻊ‬ ‫ﺴﻌﺭ‬ ‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﺍﻟﻤﺒﻠﻎ‬ ‫ﻭﻴﻤﺜل‬ ،‫ﻟﻼﺴﺘﺭﺩﺍﺩ‬ ‫ﺍﻟﻘﺎﺒل‬ ‫ﻭﺍﻟﻤﺒﻠﻎ‬
‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺃﻭ‬ ‫ﻟﻸﺼل‬‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺍﻟﺘﺩﻓﻘﺎﺕ‬ ‫ﺍﻻﺴﺘﻌﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﻭﺘﻤﺜل‬ ،‫ﺃﻋﻠﻰ‬ ‫ﺃﻴﻬﻤﺎ‬ ‫ﺔ‬
‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻤﻌﺩل‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺍﻟﻤﺨﺼﻭﻤﺔ‬ ‫ﺍﻷﺼل‬ ‫ﻤﻥ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺴﻴﺘﻡ‬ ‫ﺍﻟﺘﻲ‬
‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻭﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻟﻠﻨﻘﻭﺩ‬ ‫ﺍﻟﺯﻤﻨﻴﺔ‬ ‫ﻟﻠﻘﻴﻤﺔ‬ ‫ﺍﻟﺠﺎﺭﻱ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﺘﻌﻜﺱ‬ ‫ﻭﺍﻟﺘﻲ‬ ،‫ﺍﻟﻀﺭﻴﺒﺔ‬ ‫ﻗﺒل‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻟﺴﻭﻕ‬
‫ﺒﺎﻷﺼل‬.
•‫ﺨﺴ‬ ‫ﻋﻜﺱ‬‫ﻻﺤﻘﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺎﺭﺓ‬Subsequent Reversal of an Impairment Loss:
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﻋﻜﺱ‬ ‫ﺇﻥ‬‫ﻻﺤﻘﺔ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻟﺒﻴﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺒﻬﺎ‬ ‫ﻤﺴﻤﻭﺡ‬ ‫ﻏﻴﺭ‬

12. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
176
‫ﺭﻗﻡ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬SFAS144‫ﻟﻼﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﻭ‬ ‫ﺒﻬﺎ‬ ‫ﻟﻼﺤﺘﻔﺎﻅ‬ ‫ﺍﻟﻤﻤﻠﻭﻜﺔ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬‫ﺃﻤﺎ‬ ،‫ﻟﻤﻌﻴﺎﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬
‫ﺍﻟﻤﺤﺎﺴ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺒﺔ‬IAS36‫ﺍﻟﺸﺭﻭﻁ‬ ‫ﺘﺘﻐﻴﺭ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺨﺴﺎﺌﺭ‬ ‫ﻋﻜﺱ‬ ‫ﻁﻠﺏ‬ ‫ﻓﻘﺩ‬
‫ﺍﻟﻼﺤﻘﺔ‬ ‫ﺍﻷﺼل‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻓﺘﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻭﺍﻟﻅﺭﻭﻑ‬.
6.‫ﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬Empirical Study:
‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﻁﺭﻴﻘﺔ‬ ‫ﻭﻁﺒﻴﻌﺘﻬﺎ‬ ‫ﺤﺠﻤﻬﺎ‬ ‫ﺍﻟﻌﻴﻨﺔ‬:
‫ﻓﺭﻀﻴﺎ‬ ‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﺍﻷﺴﺌﻠﺔ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﺴﺘﺒﻴﺎﻥ‬ ‫ﺍﻋﺘﻤﺩ‬‫ﺇﻟﻰ‬ ‫ﺍﻻﺴﺘﺒﻴﺎﻥ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻭﺠﻪ‬ ،‫ﹰ‬‫ﺎ‬‫ﻋﻤﻠﻴ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﺕ‬
‫ﻤﻥ‬ ‫ﺘﺘﺄﻟﻑ‬ ‫ﻋﻴﻨﺔ‬)60(‫ﻤﺘﺨﺼﺼ‬‫ﹰ‬‫ﺎ‬‫ﻭﻤﻤﺎﺭﺴ‬‫ﹰ‬‫ﺎ‬‫ﻓﻲ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﺠﻤﻌﻴﺔ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻤﻥ‬ ‫ﻟﻠﻤﺤﺎﺴﺒﺔ‬
‫ﺴﻭﺭﻴﺔ‬‫ﻋﻥ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬‫ﻭﻗﺩ‬ ،‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻋﻴﻥ‬ ‫ﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻋﺩﺩ‬
‫ﺨﻴﺎﺭﺍﺕ‬ ‫ﺨﻤﺴﺔ‬ ‫ﺴﺅﺍل‬ ‫ﻟﻜل‬ ‫ﺤﺩﺩ‬)‫ﻻ‬ ،‫ﻤﻭﺍﻓﻕ‬ ،‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬‫ﺘ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬ ،‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬ ،‫ﺇﺠﺎﺒﺔ‬ ‫ﻭﺠﺩ‬(
‫ﺃﻭ‬ ‫ﻤﻭﺍﻓﻘﺘﻪ‬ ‫ﺩﺭﺠﺔ‬ ‫ﺒﺒﻴﺎﻥ‬ ‫ﻟﻠﻤﺒﺤﻭﺙ‬ ‫ﻟﻠﺴﻤﺎﺡ‬ ‫ﺍﺨﺘﻴﺎﺭﻴﻥ‬ ‫ﺒﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻤﻌﺭﻭﻑ‬ ‫ﺍﻟﺨﻤﺎﺴﻲ‬ ‫ﻟﻴﻜﺭﺕ‬ ‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬
‫ﺃﻋﻁﻴﺕ‬ ‫ﻭﻗﺩ‬ ،‫ﺭﺃﻴﻪ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﻌﺒﺭ‬ ‫ﻓﻘﻁ‬ ‫ﻤﻨﻬﺎ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺒﺎﺨﺘﻴﺎﺭ‬ ‫ﺍﻟﻤﺒﺤﻭﺙ‬ ‫ﻴﻘﻭﻡ‬ ‫ﺤﻴﺙ‬ ،‫ﻤﻔﺼﻠﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻋﺘﺭﺍﻀﻪ‬
‫ﺭﻤﺯ‬ ‫ﺇﺠﺎﺒﺔ‬ ‫ﻜل‬‫ﹰ‬‫ﺍ‬‫ﻟﻠﺘﺤﻠﻴل‬)‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﺩﺭﺠﺎﺕ‬(‫ﻜﻤ‬‫ﻴ‬ ‫ﺎ‬‫ﺄﺘ‬‫ﻲ‬:
‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﺭﺠﺔ‬‫ﺭﻤﺯ‬‫ﺍﻟﺘﺤﻠﻴل‬‫ﺍﻟﺘﻔﺴﻴﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻭﺼﻑ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬5‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻤﻥ‬ ‫ﻤﻤﻜﻨﺔ‬ ‫ﺩﺭﺠﺔ‬ ‫ﺃﻋﻠﻰ‬ ‫ﺘﻌﻨﻲ‬
‫ﻤﻭﺍﻓﻕ‬4‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺘﻌﻨﻲ‬
‫ﻻ‬‫ﺘ‬‫ﺇﺠﺎﺒﺔ‬ ‫ﻭﺠﺩ‬3‫ﻤﺤﺩﺩﺓ‬ ‫ﻏﻴﺭ‬ ‫ﺇﺠﺎﺒﺔ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬2‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﺘﻌﻨﻲ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬1‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻤﻥ‬ ‫ﺩﺭﺠﺔ‬ ‫ﺃﻋﻠﻰ‬ ‫ﺘﻌﻨﻲ‬
‫ﺍﻻﺴ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺃﻤﺎ‬‫ﺘﺒﻴﺎﻥ‬‫ﻭﺘﺤﻠﻴﻠ‬‫ﻬﺎ‬‫ﺍﻹﺤﺼـﺎﺌﻲ‬ ‫ﺍﻟﺒﺭﻨـﺎﻤﺞ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺘﻡ‬ ‫ﻓﻘﺩ‬SPSS‫ﺤـﺩﻭﺩ‬ ‫ﻟﺤﺴـﺎﺏ‬
‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬‫ﺍﻟﺘﺤﻠﻴل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻁﺎﺓ‬ ‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﺒﺩﺭﺠﺎﺕ‬ ‫ﺍﻟﻤﺭﺠﺢ‬‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻭﺩﻟﻴل‬)‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻨﺴﺒﺔ‬(‫ﻭﻫﻲ‬
‫ﺴﺅﺍل‬ ‫ﻜل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﺭﺠﺔ‬ ‫ﺘﺤﺩﺩ‬ ‫ﻤﺌﻭﻴﺔ‬ ‫ﻨﺴﺒﺔ‬35
،‫ﻭﺘﺼﻨﻑ‬‫ﺍﻟﻨﺘﺎﺌﺞ‬‫ﻴ‬ ‫ﻤﺎ‬ ‫ﻭﻓﻕ‬‫ﺄﺘ‬‫ﻲ‬:
‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﺭﺠﺔ‬‫ﺍ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﺤﺩﻭﺩ‬‫ﻟﺤﺴﺎﺒﻲ‬‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﻟﻴل‬ ‫ﺤﺩﻭﺩ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬4.01–5.0079.99–100%
‫ﻤﻭﺍﻓﻕ‬3.01–4.0059.99-80%
‫ﻻ‬‫ﺘ‬‫ﺇﺠﺎﺒﺔ‬ ‫ﻭﺠﺩ‬2.01–3.0039.99-60%
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬1.01–2.0019.99–40%
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬0.01–1.000.09%-20%
35 SPSS Tutorials. Statistical Analysis Program. Analyzing Research Questionnaires. Website:
http://www.spsstools.net/spss.htm.

13. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
177
‫ﺍﻟﺸﻜل‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﻔﺴﺭ‬‫ﺍﻵﺘﻲ‬:
•‫ﻥ‬‫ﺇ‬‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬)4.01–5.00(‫ﻴﻜﺎﻓﺊ‬ ‫ﻭﺍﻟﺫﻱ‬)79.99–100(%‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﻟﻴل‬ ‫ﻤﻥ‬
‫ﺍﻟﻤﻁﺭﻭﺡ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺩﺭﺠﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻲ‬.
•‫ﻥ‬‫ﺇ‬‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬)3.01–4.00(‫ﻴﻜﺎﻓﺊ‬ ‫ﻭﺍﻟﺫﻱ‬)59.99–80(%‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﻟﻴل‬ ‫ﻤﻥ‬
‫ﺍﻟﻤﻁ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻲ‬‫ﺭﻭﺡ‬.
•‫ﻥ‬‫ﺇ‬‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬)2.01–3.00(‫ﻴﻜﺎﻓﺊ‬ ‫ﻭﺍﻟﺫﻱ‬)39.99–60(%‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﻟﻴل‬ ‫ﻤﻥ‬
‫ﻗﺭﺍﺭ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﻴﺴﺘﻁﻊ‬ ‫ﻟﻡ‬ ‫ﻜﻭﻨﻪ‬ ‫ﺍﻟﻤﺒﺤﻭﺙ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﺃﻭ‬ ‫ﺒﻤﻭﺍﻓﻘﺔ‬ ‫ﺍﻟﻘﻁﻊ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻻ‬ ‫ﺃﻨﻪ‬ ‫ﻴﻌﻨﻲ‬.
•‫ﻥ‬‫ﺇ‬‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬)3.01–4.00(‫ﻴﻜﺎﻓﺊ‬ ‫ﻭﺍﻟﺫﻱ‬)19.99–40(%‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﺩﻟﻴل‬ ‫ﻤﻥ‬
‫ﻴﻌ‬‫ﺍﻟﻤﻁﺭﻭﺡ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻨﻲ‬.
•‫ﻥ‬‫ﺇ‬‫ﺒﻴﻥ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺤﺴﺎﺒﻲ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬)1.01–2.00(‫ﻴﻜﺎﻓﺊ‬ ‫ﻭﺍﻟﺫﻱ‬)0.09–20(%‫ﺍﻟﻤﻭﺍﻓﻘـﺔ‬ ‫ﺩﻟﻴل‬ ‫ﻤﻥ‬
‫ﺍﻟﻤﻁﺭﻭﺡ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺩﺭﺠﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻲ‬.
‫ﺍﻻﺴﺘﺒﻴﺎﻥ‬‫ﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﺤﻠﻴل‬:
‫ﻗﺴﻤﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻤﻘﺴﻤﺔ‬ ‫ﺃﺴﺌﻠﺔ‬ ‫ﻋﺸﺭﺓ‬ ‫ﺍﻻﺴﺘﺒﻴﺎﻥ‬ ‫ﺘﻀﻤﻥ‬:‫ﺍﻟﻘﺴﻡ‬‫ﺍﻷﻭل‬)‫ﻤـﻥ‬ ‫ﺍﻷﺴـﺌﻠﺔ‬1‫ﺤﺘـﻰ‬3(‫ﻴﺘﻨـﺎﻭل‬
‫ﺍﻟﺴﺅﺍل‬‫ﻤﺩﻯ‬‫ﻭﺃﺴﺒﺎﺏ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬‫ﺘﻁ‬ ‫ﻋﺩﻡ‬‫ﻋ‬ ‫ﻭﻴﺠﻴـﺏ‬ ،‫ﺒﻴﻘﻪ‬‫ﻨـ‬‫ﺠﻤﻴـﻊ‬ ‫ﻪ‬
‫ﺃﻤﺎ‬ ،‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﻘﺴﻡ‬)‫ﻤﻥ‬ ‫ﺍﻷﺴﺌﻠﺔ‬4‫ﺤﺘﻰ‬10(‫ﻓ‬‫ﺍﻟﻘﻴﻤـﺔ‬ ‫ﺍﻨﺨﻔـﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻜﻴﻔﻴﺔ‬ ‫ﻴﺘﻨﺎﻭل‬
)‫ﻭﺠ‬ ‫ﺇﻥ‬‫ﺩ‬(‫ﻓﺈ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻋﻠﻰ‬‫ﺒـ‬ ‫ﺃﺠﺎﺒﻭﺍ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬ ‫ﻥ‬)‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬ ‫ﺃﻭ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬(‫ﻋ‬‫ﻠﻰ‬‫ﺍﻟﺴـﺅﺍل‬
‫ﺇﺠﺎﺒﺎﺘﻬﻡ‬ ‫ﺘﺅﺨﺫ‬ ‫ﺴﻭﻑ‬ ‫ﺍﻷﻭل‬‫ﺒﺎﻟﺤﺴﺒﺎﻥ‬‫ﻜﺎﻨـﺕ‬ ‫ﺤـﺎل‬ ‫ﻓـﻲ‬ ‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬ ‫ﺇﺠﺎﺒﺎﺕ‬ ‫ﺍﺴﺘﺒﻌﺎﺩ‬ ‫ﻴﺘﻡ‬ ‫ﻟﺫﻟﻙ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺨﻼﻓ‬ ،
‫ﻋ‬ ‫ﺇﺠﺎﺒﺎﺘﻬﻡ‬‫ﻥ‬‫ﺍﻷﻭل‬ ‫ﺍﻟﺴﺅﺍل‬)‫ﻻ‬ ‫ﺃﻭ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬ ‫ﺃﻭ‬ ‫ﻤﻭﺍﻓﻕ‬‫ﺘ‬‫ﺇﺠﺎﺒﺔ‬ ‫ﻭﺠﺩ‬.(
‫ﺍﻷﻭل‬ ‫ﺍﻟﺴﺅﺍل‬:‫ﺍﻷﺠ‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻴﺘﻡ‬ ‫ﻻ‬‫ﺒﻬﺎ؟‬ ‫ﺘﻌﻤل‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻓﻲ‬ ‫ل‬
‫ﺍﻟﺴﺅﺍل‬ ‫ﺭﻗﻡ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬‫ﻤﻭﺍﻓﻕ‬
‫ﻻ‬‫ﺘ‬‫ﻭﺠﺩ‬
‫ﺇﺠﺎﺒﺔ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬
‫ﺍﻟﻤﺘﻭﺴﻁ‬
‫ﺍﻟﺤﺴﺎﺒﻲ‬
‫ﺩﻟﻴل‬
‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬
1123810004,030,81
‫ﺍﻟﻨﺴﺒﺔ‬%20%63%17%0%0%
‫ﺍﻟﺴﺅﺍل‬ ‫ﻟﻬﺫﺍ‬ ‫ﺍﻟﻤﺭﺠﺢ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﺒﻠﻎ‬)4,03(‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻴﺅﻜﺩ‬ ‫ﻤﻤﺎ‬‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺩﺭﺠﺔ‬‫ﻟﻠﻤﺒﺤﻭ‬‫ﺍﻟﺴـﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﺜﻴﻥ‬
‫ﺒﻠﻐﺕ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻭﺒﻨﺴﺒﺔ‬81%،‫ﺃﻨ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺩل‬ ‫ﻤﻤﺎ‬‫ﺍﻷﺼـﻭل‬ ‫ﻗﻴﻤـﺔ‬ ‫ﺍﻨﺨﻔـﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻴﺘﻡ‬ ‫ﻻ‬ ‫ﻪ‬

14. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
178
،‫ﺍﻟﺴﻭﺭﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬‫ﻋ‬ ‫ﺍﻟﻤﺠﻴﺒﻴﻥ‬ ‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬ ‫ﻟﻌﺩﺩ‬ ‫ﺍﻟﻤﺌﻭﻴﺔ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻠﻤ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓـﻕ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬(‫ﺒﻠﻐﺕ‬20%‫ﻋ‬ ‫ﺒﻴﻨﻤﺎ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓﻕ‬(63%‫ﺤﻴﻥ‬ ‫ﻓﻲ‬‫ﻟﻡ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻨﺴﺒﺔ‬ ‫ﻜﺎﻨﺕ‬‫ﻤﻌﺭﻭﻓـﺔ‬ ‫ﺇﺠﺎﺒـﺔ‬ ‫ﻟﻬﻡ‬ ‫ﺘﻜﻥ‬
)‫ﻤﺤﺩﺩﺓ‬(17.%
‫ﺍﻟﺜﺎﻨﻲ‬ ‫ﺍﻟﺴﺅﺍل‬:‫ﻥ‬‫ﺇ‬‫ﺍﻨﺨﻔـﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﺩﻡ‬ ‫ﺃﺴﺒﺎﺏ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﻫﻲ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻏﻴﺎﺏ‬
‫ﺍﻟﺴﻭﺭﻴﺔ؟‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬
‫ﺍﻟﺴﺅﺍل‬ ‫ﺭﻗﻡ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬‫ﻤﻭﺍﻓﻕ‬
‫ﻻ‬‫ﺘ‬‫ﻭﺠﺩ‬
‫ﺇﺠﺎﺒﺔ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬
‫ﺍﻟﻤﺘﻭﺴﻁ‬
‫ﺍﻟﺤﺴﺎﺒﻲ‬
‫ﺩﻟﻴل‬
‫ﺍﻟ‬‫ﻤﻭﺍﻓﻘﺔ‬
2242210404,100,82
‫ﺍﻟﻨﺴﺒﺔ‬%40%37%17%7%0%
‫ﺍﻟﺴﺅﺍل‬ ‫ﻟﻬﺫﺍ‬ ‫ﺍﻟﻤﺭﺠﺢ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﺒﻠﻎ‬)4,10(‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬ ‫ﻴﺅﻜﺩ‬ ‫ﻤﻤﺎ‬‫ﻜﺒﻴﺭﺓ‬ ‫ﺒﺩﺭﺠﺔ‬‫ﺍﻟﺴـﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﻤﺒﺤﻭﺜﻴﻥ‬
‫ﺒﻠﻐﺕ‬ ‫ﻋﺎﻟﻴﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻭﺒﻨﺴﺒﺔ‬82%‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺩل‬ ‫ﻤﻤﺎ‬‫ﺃﻫـﻡ‬ ‫ﻤـﻥ‬ ‫ﻫـﻲ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻏﻴﺎﺏ‬
‫ﺍﺨﺘﺒﺎ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﺩﻡ‬ ‫ﺃﺴﺒﺎﺏ‬،‫ﺍﻟﺴﻭﺭﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺭ‬‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻠﻤ‬
‫ﻋ‬ ‫ﺍﻟﻤﺠﻴﺒﻴﻥ‬ ‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬ ‫ﻟﻌﺩﺩ‬ ‫ﺍﻟﻤﺌﻭﻴﺔ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓﻕ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬(‫ﺒﻠﻐﺕ‬40%‫ﻋ‬ ‫ﺒﻴﻨﻤﺎ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓﻕ‬(37%‫ﺤﻴﻥ‬ ‫ﻓﻲ‬
‫ﻤﻌﺭﻭﻓﺔ‬ ‫ﺇﺠﺎﺒﺔ‬ ‫ﻟﻬﻡ‬ ‫ﺘﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻨﺴﺒﺔ‬ ‫ﻜﺎﻨﺕ‬17%‫ﺍﻟﻤﻭﺍﻓﻘﻴﻥ‬ ‫ﻏﻴﺭ‬ ‫ﻭﻨﺴﺒﺔ‬7.%
‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﺴﺅﺍل‬:‫ﻥ‬‫ﺇ‬‫ﻤﺅﺴ‬ ‫ﺍﻟﺘﺯﺍﻡ‬‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺴﺎﺕ‬‫ﻭﺸﺭﻜﺎﺘﻪ‬‫ﻴﻌﺭﻗل‬ ‫ﺍﻟﻤﻭﺤﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺒﺎﻟﻨﻅﺎﻡ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬
‫ﺍﻷﺠل؟‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺒﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺘﻔﻜﻴﺭ‬
‫ﺍﻟﺴﺅﺍل‬ ‫ﺭﻗﻡ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬ ‫ﻤﻭﺍﻓﻕ‬‫ﻤﻭﺍﻓﻕ‬
‫ﻻ‬‫ﺘ‬‫ﻭﺠﺩ‬
‫ﺇﺠﺎﺒﺔ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬
‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬
‫ﺍﻟﻤﺘﻭﺴﻁ‬
‫ﺍﻟﺤﺴﺎﺒﻲ‬
‫ﺩﻟﻴل‬
‫ﺍﻟﻤﻭﺍﻓﻘﺔ‬
3182041803,630,73
‫ﺍﻟﻨﺴﺒﺔ‬%30%33%7%30%0%
‫ﺍﻟﺴﺅﺍل‬ ‫ﻟﻬﺫﺍ‬ ‫ﺍﻟﻤﺭﺠﺢ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﺒﻠﻎ‬)3,63(‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻴﺅﻜﺩ‬ ‫ﻤﻤﺎ‬‫ﺍ‬‫ﻤﻭﺍﻓﻘـﺔ‬ ‫ﻭﺒﻨﺴﺒﺔ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﻋﻠﻰ‬ ‫ﻟﻤﺒﺤﻭﺜﻴﻥ‬
‫ﺒﻠﻐﺕ‬73%‫ﻋﻠﻰ‬ ‫ﻴﺩل‬ ‫ﻤﻤﺎ‬‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻤﺅﺴﺴﺎﺕ‬ ‫ﺍﻟﺘﺯﺍﻡ‬ ‫ﺃﻥ‬‫ﻭﺸﺭﻜﺎﺘﻪ‬‫ﺍﻟﻤﺤﺎﺴـﺒﻲ‬ ‫ﺒﺎﻟﻨﻅـﺎﻡ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺒﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺘﻔﻜﻴﺭ‬ ‫ﻴﻌﺭﻗل‬ ‫ﺍﻟﻤﻭﺤﺩ‬،‫ﺍﻟﻤﺌﻭﻴـﺔ‬ ‫ﺍﻟﻨﺴـﺒﺔ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻠﻤ‬
‫ﻋ‬ ‫ﺍﻟﻤﺠﻴﺒﻴﻥ‬ ‫ﺍﻟﻤﺒﺤﻭﺜﻴﻥ‬ ‫ﻟﻌﺩﺩ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓﻕ‬‫ﹰ‬‫ﺍ‬‫ﺠﺩ‬(‫ﺒﻠﻐﺕ‬30%‫ﻋ‬ ‫ﺒﻴﻨﻤﺎ‬‫ﻥ‬)‫ﺍﻟﻤﻭﺍﻓﻕ‬(37%‫ﻨﺴﺒﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺒﻴﻨﻤﺎ‬
‫ﻤﻌﺭﻭﻓﺔ‬ ‫ﺇﺠﺎﺒﺔ‬ ‫ﻟﻬﻡ‬ ‫ﺘﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺫﻴﻥ‬7%‫ﺍﻟﻤﻭﺍﻓﻘﻴﻥ‬ ‫ﻏﻴﺭ‬ ‫ﻭﻨﺴﺒﺔ‬30.%
‫ﻋ‬ ‫ﺍﻹﺠﺎﺒﺎﺕ‬ ‫ﺠﻤﻴﻊ‬ ‫ﻷﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﻨﻅﺭ‬‫ﻥ‬‫ﺇﺠﺎﺒﺎﺕ‬ ‫ﺘﺘﻀﻤﻥ‬ ‫ﻻ‬ ‫ﺍﻷﻭل‬ ‫ﺍﻟﺴﺅﺍل‬)‫ﻤﻭﺍﻓﻕ‬ ‫ﻏﻴﺭ‬(‫ﺃﻭ‬)‫ﻤﻭﺍﻓـﻕ‬ ‫ﻏﻴﺭ‬‫ﹰ‬‫ﺍ‬‫ﺠـﺩ‬(
‫ﻓ‬‫ﺈ‬‫ﺍﻟﺴﺅﺍل‬ ‫ﻤﻥ‬ ‫ﺍﻷﺴﺌﻠﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻹﺠﺎﺒﺎﺕ‬ ‫ﻥ‬4‫ﺭﻗﻡ‬ ‫ﺍﻟﺴﺅﺍل‬ ‫ﺤﺘﻰ‬10‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﺒﻜﻴﻔﻴﺔ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﻷﻨﻬﺎ‬ ‫ﺘﺴﺘﺒﻌﺩ‬
‫ﺍﻟﻘﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬.

15. ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻟﻠﻌﻠﻭﻡ‬ ‫ﺩﻤﺸﻕ‬ ‫ﺠﺎﻤﻌﺔ‬ ‫ﻤﺠﻠﺔ‬–‫ﺍﻟﻤﺠﻠﺩ‬23-‫ﺍﻟﻌﺩﺩ‬‫ﺍﻟﺜﺎﻨﻲ‬-2007‫ﺍﻟﺭﻴﺸﺎﻨﻲ‬ ‫ﺴﻤﻴﺭ‬
179
7.‫ﻭﺘﻭﺼﻴﺎﺘ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻨﺘﺎﺌﺞ‬‫ﻪ‬Conclusions and Recommendations:
‫ﻴ‬ ‫ﻤﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺃﺸﺎﺭﺕ‬‫ﺄﺘ‬‫ﻲ‬:
•‫ﺇﻥ‬‫ﻴﻁﺒﻘﺎﻥ‬ ‫ﻻ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻋﻴﻥ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬‫ﻭﻻ‬ ،
‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﻤﻤﺎﺭﺴﻲ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﺍﻟﻤﻭﻀﻭﻉ‬ ‫ﻫﺫﺍ‬ ‫ﻴﻌﻁﻰ‬.
•‫ﺇﻥ‬‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻭﻋﻲ‬ ‫ﻭﻀﻌﻑ‬ ‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﺴﻭﻕ‬ ‫ﻏﻴﺎﺏ‬‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﺩﻡ‬ ‫ﺃﺴﺒﺎﺏ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬‫ﺍﺨﺘﺒﺎﺭ‬
‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬.
•‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻭﺸﺭﻜﺎﺕ‬ ‫ﻤﺅﺴﺴﺎﺕ‬ ‫ﺍﻟﺘﺯﺍﻡ‬ ‫ﺇﻥ‬‫ﺍﻟﻤﻭﺤﺩ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬ ‫ﺒﺎﻟﻨﻅﺎﻡ‬‫ﻴﻌﻴﻕ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺒﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﺘﻔﻜﻴﺭ‬
‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬.
‫ﻴﻭﺼﻲ‬‫ﺍﻟﺒﺎﺤﺙ‬‫ﻴﺄﺘ‬ ‫ﺒﻤﺎ‬‫ﻲ‬:
•‫ﻥ‬‫ﺇ‬‫ﹼ‬‫ﻨ‬‫ﺘﺒ‬‫ﻲ‬‫ﻤ‬‫ﺃﻫﻤﻴﺔ‬ ‫ﻭﺇﻋﻁﺎﺀ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻬﻨﺔ‬ ‫ﺴﻭﻴﺔ‬ ‫ﺭﻓﻊ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻌﺎﻴﻴﺭ‬
‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺴﺄﻟﺔ‬ ‫ﻭﻤﻨﻬﺎ‬ ‫ﺍﻟﻤﻌﺎﺼﺭﺓ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﺸﺎﻜل‬ ‫ﻤﻥ‬ ‫ﻟﻜﺜﻴﺭ‬‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬.
•‫ﻥ‬‫ﺇ‬‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﺴﻭﻕ‬ ‫ﺇﻨﺸﺎﺀ‬‫ﻗﻭﺍﻋﺩ‬ ‫ﻭﺇﺼﺩﺍﺭ‬‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻭﻤﻨﻬﺎ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻠﺴﻭﻕ‬
‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻱ‬ ‫ﺍﻟﻘﻴﻤﺔ‬‫ﺍﻟﻤﺎﻟﻲ‬ ‫ﺍﻟﻤﺠﺘﻤﻊ‬ ‫ﺤﻤﺎﻴﺔ‬‫ﺍﻟﺘ‬ ‫ﻤﻥ‬‫ﻀ‬‫ﺍﻟﻤﻨﺸﻭﺭﺓ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻓﻲ‬ ‫ﻠﻴل‬.
•‫ﺍﻟﻤﺤﺎ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻭﺼﻲ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﻟﻸﺼﻭل‬ ‫ﺍﻟﺘﺎﺭﻴﺨﻴﺔ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﺒﻘﺎﺀ‬ ‫ﺃﻥ‬ ‫ﺸﻙ‬ ‫ﻻ‬‫ﺴﺒﻲ‬
‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻴﺠﻌل‬ ‫ﺃﻥ‬ ‫ﺸﺄﻨﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻭﺤﺩ‬‫ﻭﻤﺅﺴﺴﺎﺘﻪ‬‫ﻤ‬ ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬‫ﻀ‬‫ﻭﻻ‬ ‫ﻠﻠﺔ‬
‫ﻓ‬ ‫ﻟﺫﻟﻙ‬ ،‫ﻭﺍﻟﺘﺯﺍﻤﺎﺘﻬﺎ‬ ‫ﻷﺼﻭﻟﻬﺎ‬ ‫ﹰ‬‫ﻻ‬‫ﻋﺎﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻗﻴﺎﺴ‬ ‫ﺘﻘﺩﻡ‬‫ﺈ‬‫ﺸﺭﻜ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻥ‬‫ﺎﺕ‬
‫ﺇﻟﻰ‬ ‫ﺇﻀﺎﻓﺔ‬ ،‫ﻭﻤﺅﺴﺴﺎﺘﻪ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬‫ﻭ‬ ‫ﺍﻟﻘﻴﺎﺱ‬ ‫ﺒﺘﻁﻭﻴﺭ‬ ‫ﻴﺴﻤﺢ‬ ،‫ﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺸﺭﻜﺎﺕ‬‫ﺍﻹﻓﺼﺎﺡ‬
‫ﺍﻟﻤﺤﺎﺴﺒﻲ‬،‫ﻴﻔﺘﺢ‬ ‫ﻡ‬‫ﺜ‬ ‫ﻭﻤﻥ‬‫ﺍﻟﻤﻘﺎﺭﻨﺔ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻭﻴﺠﻌل‬ ‫ﻭﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺘﻠﻙ‬ ‫ﻟﺘﻁﻭﻴﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺍﺴﻌ‬ ‫ﺍﻟﺒﺎﺏ‬
‫ﺒﻴﻥ‬‫ﻤﻼﺀ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻭﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻋﻴﻥ‬‫ﻤﺔ‬.

16. ‫ﺴﻭﺭﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺘﻁﺒﻴﻘﻬﺎ‬ ‫ﻭﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﺠل‬ ‫ﻁﻭﻴﻠﺔ‬ ‫ﺍﻷﺼﻭل‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻨﺨﻔﺎﺽ‬
180
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‫ﺠﺎﻤ‬ ‫ﻤﺠﻠﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻭﺭﻭﺩ‬ ‫ﺘﺎﺭﻴﺦ‬‫ﺩﻤﺸﻕ‬ ‫ﻌﺔ‬12/2/2006.