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  1. Subtitle: Principles for Effective PAO Governance Published: Fri, 2018-01-19 Items: Focusing on Performance Disable Login Requirement: 0 Language: English Issues, Insights & Interest Areas: Governance & Sustainability Publication Type: Guidance & Support Tools Source: Quality & Development The International Federation of Accountants (IFAC) has released a new publication, Focusing on Performance, which is designed to raise awareness of the importance among PAOs to consider these best governance practices and principles while reflecting on their current governance arrangements. The publication also features a self-assessment tool that PAOs can repeatedly utilize when reviewing the principles and their governance framework. ED Status: أضغط على الرابط لزيارة موقع الخبر
  2. The International Federation of Accountants (IFAC) has released a new publication, Focusing on Performance, which is designed to raise awareness of the importance among PAOs to consider these best governance practices and principles while reflecting on their current governance arrangements. The publication also features a self-assessment tool that PAOs can repeatedly utilize when reviewing the principles and their governance framework. The publication is intended for use in combination with other practical guidance, such as a forthcoming piece on governance that is part of the Confederation of Asian and Pacific Accountants’ Maturity Model Guidance Series. أضغط على الرابط لزيارة موقع الخبر
  3. Agreed-Upon Procedures (AUP) engagements provide a great opportunity for small- and medium–sized practices (SMPs) to grow, and deliver a valuable client service. IFAC (The International Federation of Accountants) has released a new publication, Agreed-Upon Procedures (AUP) Engagements: A Growth and Value Opportunity. The publication describes AUP engagements, when they are appropriate, and, identifies key client benefits. It also covers examples of financial and non-financial information AUP engagements and provides six short case studies with example procedures that might be applied. أضغط على الرابط لزيارة موقع الخبر
  4. Published: Mon, 2018-01-08 Items: IFAC SMP Committee Response to IESBA Exposure Draft Image: Disable Login Requirement: 0 Tags: IESBA SMP Forum SMP/SME Source: IESBA SMP Committee Issues, Insights & Interest Areas: SME & SMP Issues Language: English Publication Type: Comment Letters The IFAC Small and Medium Practices (SMP) Committee submitted this comment letter to the International Ethics Standards Board for Accountants in response to its Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Acceptance of Inducements. ED Status: أضغط على الرابط لزيارة موقع الخبر
  5. The IAASB’s Emerging forms of External Reporting (EER) Task Force developed a Feedback Statement to highlight the responses received on the August 2016 Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements. This Feedback Statement provides an overview of the key messages from the responses to the questions in the Discussion Paper. The responses have helped inform the IAASB as to what its next steps should be to progress with its project in this area. Developing guidance to help overcome the Ten Key Challenges identified in the Discussion Paper will require close collaboration with a wide range of stakeholder groups. To further its work in this area, the IAASB approved a project proposalin October 2017. The project is intended to develop new non-authoritative guidance to address key challenges, identified by the IAASB, which arise in the performance of assurance engagements over EER in applying ISAE 3000 (Revised). This project was made possible through a grant from the Gordon and Betty Moore Foundation with support from the World Business Council for Sustainable Development (WBCSD). أضغط على الرابط لزيارة موقع الخبر
  6. The IAASB’s Emerging forms of External Reporting (EER) Task Force developed a Feedback Statement to highlight the responses received on the August 2016 Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements. This Feedback Statement provides an overview of the key messages from the responses to the questions in the Discussion Paper. The responses have helped inform the IAASB as to what its next steps should be to progress with its project in this area. Developing guidance to help overcome the Ten Key Challenges identified in the Discussion Paper will require close collaboration with a wide range of stakeholder groups. To further its work in this area, the IAASB approved a project proposal in October 2017. The project is intended to develop new non-authoritative guidance to address key challenges, identified by the IAASB, which arise in the performance of assurance engagements over EER in applying ISAE 3000 (Revised). This project was made possible through a grant from the Gordon and Betty Moore Foundation with support from the World Business Council for Sustainable Development (WBCSD). أضغط على الرابط لزيارة موقع الخبر
  7. The International Auditing and Assurance Standards Board (IAASB) is now seeking nominations for a Project Advisory Panel (“PAP”) being established to support its recently approved project to develop guidance on key challenges in assurance engagements over Emerging Forms of External Reporting (“EER”), in accordance with the approved Project Proposal. أضغط على الرابط لزيارة موقع الخبر
  8. This project proposal relates to the development of new non-authoritative guidance to address key challenges, identified by the IAASB, which arise in the performance of assurance engagements over EER in applying ISAE 3000 (Revised). أضغط على الرابط لزيارة موقع الخبر
  9. The Data Analytic Feedback Statement prepared by the staff of the the International Auditing and Assurance Standards Board on exploring the growing use of technology in the audit, with a focus on data analytics. أضغط على الرابط لزيارة موقع الخبر
  10. The Data Analytic Working Group (DAWG) issued the Feedback Statement prepared by the DAWG and staff of the International Auditing and Assurance Standards Board on exploring the growing use of technology in the audit, with a focus on data analytics. This Feedback Statement provides an overview of the key messages from the responses to the questions in the Request for Input (RFI), Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics. RFI. The views expressed offered valuable insights relevant to the ongoing work of the IAASB. The IAASB believes that sharing what we have heard will be useful in stimulating further thinking and exploration of this very important topic. These Responses has also been summarized in the update provided by Bob Dohrer, International Auditing and Assurance Standards Board (IAASB) Member and Chair of the IAASB Data Analytics Working Group found here. أضغط على الرابط لزيارة موقع الخبر
  11. The IFAC Small and Medium Practices (SMP) Committee submitted this comment letter to the International Ethics Standards Board for Accountants in response to its Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Acceptance of Inducements. The Committee believes that the initial objective of the ED in strengthening the provisions in extant Part C to assist professional accountants in better dealing with the offering and accepting of inducements while complying with the fundamental principles, in particular the principles of integrity, objectivity and professional behavior should be commended. However, in its final iteration, it appears that the proposals are far more rules-based than the current threats and safeguards (principles-based) approach in other parts of the Code of Ethics for Professional Accountants. The Committee believes that while the concept of “improper intent” is generally well understood on an intuitive level, it is less suitable to make such a distinction in a global Code. Cultural differences do have a role and intentions by their nature can never be fully known to anyone other than the intender (unless they have been openly expressed). The Committee remains concerned about the level of detail in the revised inducement provisions, which in combination with possible expectations on the part of regulators, could lead to overly onerous documentation—in particular for those working in small- and medium-sized practices. أضغط على الرابط لزيارة موقع الخبر
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  13. This short video highlights the concepts, proposals and IPSASB preliminary views contained in the Accounting for Revenue and Non-Exchange Expenses Consultation Paper. The deadline for commenting on the IPSASB Consultation Paper Revenue and Non-Exchange Expenses closes on 15 January 2018. أضغط على الرابط لزيارة موقع الخبر
  14. السعودية Investing.com عُمان: «الصندوق الاحتياطي» يتوسع في شراء الأسهم المحليةدار الحياة قال الرئيس التنفيذي لصندوق الاحتياطي العام في سلطنة عُمان إن الصندوق يتوسع في شراء الأسهم في السوق المحلية مع انخفاض الأسعار إلى مستويات مغرية. وهوى مؤشر سوق مسقط للأوراق المالية بنسبة 20 في المئة من أعلى مستوى له في تشرين الثاني (نوفمبر) الماضي، نتيجة مخاوف من أن يدفع انخفاض أسعار النفط، الحكومة لتقليص الإنفاق. وكشفت الحكومة العُمانية عن خطط لخفض دعم الغاز الطبيعي في القطاع الصناعي، يينما تدرس مجموعة أخرى من الإجراءات لخفض الإنفاق وزيادة الضرائب. وفي ختام الأسبوع الماضي للتداول، صرّح عبد السلام ... صندوق الاحتياطي العام لسلطنة عمان يعتزم التوسع في شراء الاسهم المحليةالبوابة رويترز - الصندوق السيادي العماني يتوسع في شراء الأسهم المحليةالجديد اليوم NEW TODAY الصندوق السيادي العماني يتوسّع في شراء الأسهم المحليةموقع الأخبار اليوم جميع المقالات البالغ عددها 9 » View the full article
  15. السعودية نيوز الاستثمار: صدور قانون تخصيص الأراضى الصناعية خلال أسبوعينالسعودية نيوز ماشي.كوم/ صرح أشرف سالمان وزير الاستثمار المصرى، أنه فى غضون أسبوعين سيصدر من رئاسة الجمهورية القانون الخاص بتخصيص الأراضى الصناعية بالأمر المباشر. وأوضح سالمان، على هامش القمة السنوية لصناعة السيارات والمنعقدة اليوم الأحد تحت عنوان "مستقبل وفرص الاستثمار فى قطاع السيارات والصناعات المغذية"، أن قانون الاستثمار سيعرض على المجموعة الاقتصادية نهاية الشهر الجارى، ثم سيعرض فى أول يناير على اللجنة التشريعية، ويليها موافقة مجلس الدولة فى رئاسة الجمهورية، على أن يصدر فى أوائل شهر مارس القادم. وبين أن الحكومة ... سالمان: اصدار قانون تخصيص الاراضي الصناعية بالامر المباشر فى غضون اسبوعينجديد اليَوم الاستثمار: قانون لتخصيص الأراضي الصناعية خلال أسبوعينارب فينانس جميع المقالات البالغ عددها 20 » View the full article
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