بررسی تطبیقی حسابداری دارایی‌های میراث ملی

نوع مقاله : مقاله ترویجی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

2 دانشجو دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران

3 کارشناسی ارشد، گروه حسابداری، دانشکده علوم اجتماعی، دانشگاه کردستان، سنندج، ایران.

چکیده

دارایی‌های میراث ملی اغلب یکی از ابزارهای مهم توسعه اقتصادی در کشور تلقی می‌شوند. با این حال، برای اندازه‌گیری این نوع دارایی‌ها و اثرات اقتصادی ناشی از آنها، ابزارها و روش‌های خاصی باید اجرا و ارزیابی شوند. از طرفی دیگر، حسابداری کلیه دارایی‌ها با توجه به ذهنی بودن آن از برخی جهات دارای نقص و کاستی است. دارایی‌های میراث ملی، از جمله دارایی‌هایی به شمار می‌رود که با توجه به ماهیت آنها، شناسایی و اندازه‌گیری آن با چالش‌های متعددی روبرو است. حسابداری این دارایی‌ها نیز نسبت به سایر دارایی‌ها دشوارتر به نظر می‌رسد و استانداردهای مربوط به شناسایی و اندازه‌گیری آنها با سایر استانداردها متفاوت است. در پژوهش حاضر تلاش شده است تا ادبیات مربوط به دارایی‌های میراث ملی و تلاش‌های صورت گرفته توسط نهادهای تدوین کننده استاندارد در سطح جهان در زمینه نحوه شناسایی و اندازه‌گیری این دارایی‌ها مورد بحث و بررسی قرار گیرد. در ایران نیز استاندارد مدون و جداگانه‌ای برای شناسایی و اندازه‌گیری این دارایی‌ها وجود ندارد و در استانداردهای 5 و 7 به صورت اشاره وار ضوابط مشخصی در نظر گرفته شده است.

کلیدواژه‌ها


عنوان مقاله [English]

Comparative study of heritage assets accounting

نویسندگان [English]

  • mohammad hosein safarzadeh 1
  • benyamin azizi 2
  • Hamzeh zahedduost 3
1 Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
2 Ph.D. Student, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
3 M.Sc. Department of Accounting, Faculty of Social Sciences, Kurdistan University, Sanandej, Iran
چکیده [English]

Heritage assets are often considered as one of the significant factors of economic development in every country. However, in order to measure these types of assets and their economic influence, certain tools and methodologies should be evaluated and implemented. On the other hand, as some of their aspects are subjective, accounting for all assets encounters serious shortcomings. Heritage assets belong to a category that for having a distinct nature, their identification and measurement faces many challenges. It appears that accounting for the mentioned assets is more difficult than other types of assets, also the standards for identifying and measuring them are different from other standards. In the present study, an attempt has been made to discuss the literature on heritage assets and the efforts made by standard-setting institutions worldwide on the way of identifying and measuring these assets. In Iran, there is no systematic and separate standard for the identification and measurement of these assets, and in Standards 5 and 7, specific criteria have been considered superficially.

کلیدواژه‌ها [English]

  • heritage
  • assets or liabilities
  • identification
  • measurement
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