تمت عملية الاشتراك بنجاح

إغلاق

عذراً، أنت مشترك مسبقاً بالنشرة البريدية

إغلاق

وفّر 50٪ من خلال الاشتراك السنوي في مجرة واحصل على تصفح لا محدود لأفضل محتوى عربي على الإنترنت.

اشترك الآن
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مبدأ الحيطة والحذر

ما هو مبدأ الحيطة والحذر؟

مبدأ الحيطة والحذر (Principle of Conservatism): أحد المبادئ المحاسبية المتعارف عليها  (Generally Accepted Accounting Principles. GAAP) التي وضعها مجلس المعايير المحاسبية المالية (Financial Accounting Standards Board. FASB) بالولايات المتحدة الأميركية.

يقوم هذا المبدأ على تسريع الإقرار بالخسائر والنفقات وتأجيل الإقرار بالمكاسب والعائدات حتى التأكد من تحقيقها، ومن أهم تطبيقات التحفظ المحاسبي تكوين مخصصات الديون المشكوك في تحصيلها، ومخصصات هبوط أسعار الأوراق المالية.

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