المشروعات تحت التنفيذ يتم إثباتها ب

المشروعات تحت التنفيذ يتم إثباتها بالتكلفة. التكلفة تتضمن كافة التكاليف المتعلقة مباشرة واللازمة لتجهيز الأصل إلي الحالة التي يتم تشغيله بها وللغرض الذي أنشأت من أجله. المشروعات تحت التنفيذ يتم تحويلها إلي بند استثمارات عقارية عندما يتم الإنتهاء منها وتكون متاحة للغرض التي أنشأت من أجله.

Results (English) 1:

Projects under implementation cost is proven. Cost includes all direct costs and time required for processing the origin to the situation that is run by and for the purpose for which it was established. Projects under implementation are converted to real estate investments when completed and be available for the purpose for which it was established.

Results (English) 2:

Projects under construction are recognized at cost. The cost includes all costs directly related and necessary to prepare the asset to the state that is run by and for the purpose for which it has established for him. Projects under implementation are converted to an item of investment property when it is completed and will be available for the purpose, which established him.

Results (English) 3:

Projects under implementation to be recognized at cost. Cost includes all costs directly related to processing of the original to the situation which is run by and for the purpose for which it is created. Projects under implementation are converted to real estate investment item when the be completed and made available for the purpose for which it has established.