Tài sản cố định - những thay đổi trong quản lý

( sd 03 (80)-2010 ) TAI CHiNH DOANH NGHIEP

TAI SAN CO DINH - NH0NG THAY DOI

TRONG QUAN LY

PGS.TS Nguyin Dinh Kiem

TS. Nguyin Thj Ha

•m "Tgdy 20/10/2009 Bd Tdi Chinh dd ban hdnh Thdng tff sd203/2009/TT-BTC Thdng tff ndy

l \ J thay the Quye't dinh sd206/2003/QD-BTC ban hdnh ngdy 12/02/2003 ve die dp qudn ly

2^ ^ sff dung vd trich khdu hao TSCD. Sau ddy gpi tdm tdt Id Thdng tff 203 vd Quye't dinh 206

(TT 203 vd QD 206).

san phdt trien, nay sinh van dl

mdi vl TSCD hffu hlnh va vd

hlnh, nen TT 203 cd quy djnh

them vl TSCD hffu hlnh la nha

cffa, vat kie'n trdc gdn liln vdi

quyIn sff dung da't ma trffdc

day QD 206 chffa quy djnh cu

the.

So vdi Quye't djnh 206 thi

TT 203 cd gi mdi hdn, cd gl

thay ddi trong quan 15' va trich

kha'u hao TSCD.

bd dffdc hach toan vao trffdng

hdp thanh ly TSCD.

- Xdc dinh

TSCD vd hlnh.

nguyen gia

Ve nhffng thay doi trong

quan ly TSCD

- Tieu chudn vd nhdn biet

TSCD.

TT 203 dffa ra ba tieu

chua'n cua TSCD la:

+ Chdc chdn thu dffdc ldi

ich kinh te trong tffdng lai tff

viec sff dung tdi san dd.

+ Cd thdi gian sff dung

tren mpt ndm trd len.

+ Nguyen gid phai dffdc

xdc djnh mpt cdch ddng tin cay

vd cd gid trj tff 10 trieu ddng

trd len.

Vay so vdi QD 206 tuy

quy djnh 4 tieu chua'n, nhffng

thffc chat cung bao gdm 3 tieu

chua'n nhff tren.

- Xdc dinh nguyen gid tdi

sdn cd'dinh hffu hinh.

Dd'i vdi TSCD hffu hinh

mua sdm:

Do tlnh hlnh kinh te cd

nhieu thay ddi bie'n chuyen

tich cffc, thj trffdng bat ddng

- TSCD la nha cffa, vat

kie'n true gdn lien vdi quyIn sff

dung da't, ta bie't gid trj quy In

sff dung da't Id TSCD vd hinh

dac biet nen gid trj quyIn sff

dung da't phai xdc djnh rieng;

cdn nhd cffa vd vat kie'n true

Id TSCD hffu hlnh can xdc

djnh nguyen gid de bach todn.

Nguyen gia la gia mua thffc

te' phai tra cdng (-I-) chi phi

lien quan trffc tiep de'n viec

dffa TSCD hffu hinh dd vao sff

dung.

- Neu nhd cffa vat kie'n

trdc gdn liln vdi quyIn sff dung

da't ma doanh nghiep thdo dd

buy bd de xay dffng mdi thi gia

trj quyIn sff dung da't vIn phai

xdc djnh rieng. Id TSCD vd

binh. Cdn nha cffa, vat kie'n trdc

xay ddng mdi nguyen gid la gid

quyet todn cdng trinh se ghi la

TSCD hffu hlnh do xay dffng

ma cd. TSCD thdo dd hodc huy

TSCD vd hinh la quyen

sff dung da't. TT 203 cd quy

djnh cu the hdn vl trffdng hdp

doanh nghiep di thue da't dd la:

- Ne'u so' tien thue da't

tra mot lan cho ca thdi gian

thue thi dffdc phan bd dan vao

chi pbi kinh doanh theo so' nam

thue da't.

- Ne'u sd tiln thue da't

phai tra hang ndm thi dffdc

hach todn vao chi phi kinh

doanh trong k>' tffdng ffng vdi

so' tiln thue da't dffdc tra hang

nam.

- Trudng hpp thay ddi

nguyen gid TSCD.

TT 203 quy djnh cu the

hdn vl trffdng hdp thay ddi

nguyen gid TSCD, 15' do vl cdn

cff vao tlnh hlnh ddi mdi, sdp

xe'p lai doanh nghiep so vdi

trffdc day cd ram rd vd manh

me hdn, tlnh hlnh dd ddi hdi

phai ddnh gid lai TSCD. cu the

nhff sau:

- Ddnh gia lai gid tri

Tap chf nghien cdu Tdi chfnh ke todn <'47