ويتم احتساب المكاسب والخسائر الناتج

ويتم احتساب المكاسب والخسائر الناتجة عن البيع وذلك بمقارنة متحصلات البيع مع القيمة الدفترية ، وتدرج هذه المكاسب أو الخسائر في قائمة الدخل الموحدة.

Results (English) 1:

And the resulting gains and losses are calculated for sale by comparing proceeds of sale with book value, these gains or losses are included in the consolidated income statement.

Results (English) 2:

It is calculated gains and losses arising from sales by comparing the sales proceeds with the carrying amount, and include these gains or losses in the consolidated statement of income.

Results (English) 3:

Gains and losses resulting from the sale is calculated by comparing the book value, sales receipts with the gains or losses in the income statement.