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    عضو خبير محترف و استشاري

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  1. IFAC (the International Federation of Accountants) today urged G20 countries to pursue smart regulation, heightened transparency, and inclusive growth to embrace Japan’s vision for an innovative and intelligent “Society 5.0”. At a time of economic and political uncertainty, IFAC’s recommendations focus on actions that will strengthen the economy, ensure progress toward the Sustainable Development Goals, and create a fair and empowered digital economy “While growth has returned to most economies, substantial uncertainty and downside risk remain, along with the temptation for unilateral policy actions,” said IFAC CEO Kevin Dancey. “We urge leaders to collaborate on solutions to evolving global challenges, and to ensure more citizens are able to enjoy the benefits of the digital age.” Collaborating for a coherent international tax system is a core recommendation. IFAC stands with G20 leaders to call for global tax policies that address the complexity of the digital economy. Ongoing tax and trade tensions demonstrate the desire for nations to act unilaterally on impactful issues. IFAC urges G20 countries to ensure a coherent, transparent global regulatory environment that limits fragmented regulatory regimes. The immense cost to the global economy—more than $780 billion USD annually in the financial sector—is unsustainable. Another G20 concern is addressing the needs of an aging society, which requires robust and resilient public sector practices. Accrual-based public sector accounting helps governments to develop a more accurate picture of national income, costs, assets and obligations. The result is increased transparency and accountability, and more informed decision-making to plan for the long-term. G20 countries play a crucial role in fostering institutions and governance models that can anticipate, respond to, and optimize rapid technological change. IFAC issues these recommendations in advance of the 2019 G20 Summit in Osaka, Japan on June 28-29. أضغط على الرابط لزيارة موقع الخبر
  2. At a time of economic and political uncertainty, IFAC’s recommendations focus on actions that will strengthen the economy, ensure progress toward the Sustainable Development Goals, and create a fair and empowered digital economy. G20 countries play a crucial role in fostering institutions and governance models that can anticipate, respond to, and optimize rapid technological change. IFAC issues these recommendations in advance of the 2019 G20 Summit in Osaka, Japan on June 28-29. أضغط على الرابط لزيارة موقع الخبر
  3. Brief update from the IAASB & IESBA chairs on the latest initiative to support global standard setting and to better leverage the coordination opportunities between our two boards. أضغط على الرابط لزيارة موقع الخبر
  4. Dear Stakeholder, We write to share a brief update on our latest initiative to support global standard setting and to better leverage the coordination opportunities between our two boards. With global regulatory fragmentation risk on the rise, and greater international collaboration on the forthcoming G20 agenda, it is a pleasure to advise that last month we convened a meeting in Paris with national audit and ethics standard-setting organizations representing 17 jurisdictions. We spontaneously dubbed this four-way dialogue (IAASB + IESBA + national audit & assurance + ethics standards setters) a “quadrilogue”. The name has stuck—along with the goodwill the event created! The discussions marked the beginning of an exploratory and evolutionary process for the IAASB and IESBA to work with national standard setters, and for national standard setters to work with each other, to consider new ideas in pursuit of mutually shared objectives. The meeting advanced already-significant IAASB and IESBA coordination efforts, which acknowledge the importance of audit and ethics standards to audit quality. The meeting facilitated further collaboration between a number of national audit & assurance standard setters and the IAASB, as well as identifying ways national standard setters can work more effectively together in the interests of international standard setting. Some important themes emerged from the “quadrilogue”: The value of continued IAASB and IESBA coordination, the significant advances made to-date, and how it serves as a catalyst for national coordination; The importance of early coordination between our two boards, and increased stakeholder communications about it; Recognition that it is important to identify the areas where four-way engagement makes most sense; and Quality management within accountancy firms, implications of technology developments, stakeholder engagement, and enhanced implementations activities are possible topics for further exploration. Yours sincerely, Arnold Schilder and Stavros Thomadakis IAASB and IESBA Chairs أضغط على الرابط لزيارة موقع الخبر
  5. IFAC advocates globally for integrated reporting because it is helps organizations deliver higher-quality information with real meaning. Information that serves the public interest by telling a clearer value creation and preservation story to stakeholders, employees, investors and capital markets, and, ultimately, to the communities they serve. IFAC’s 2018 integrated annual review helps us remain accountable to our member organizations and stakeholders. It also improves understanding of our strategic objectives and achievements, and their connection to the overarching key outcomes IFAC—on behalf of our members—seeks to advance. The review provides information on our financial, human, intellectual, and social and relationship capitals alongside how we create value through our governance, strategy, resource deployment, and key activities. It continues our efforts to work with the integrated reporting principles and concepts IFAC advocates for globally, as set out in the International Integrated Reporting Council’s Integrated Reporting Framework. As part of the journey, the IFAC Board provided directional input and review. This review is part of our 2018 reporting suite, which also comprises our Financial Statements for the year ended December 31, 2018. Printable Version أضغط على الرابط لزيارة موقع الخبر
  6. IFAC welcomes the opportunity to comment on the Independent Review into the Quality and Effectiveness of Audit. IFAC provides an international perspective, drawing on input from across our global network of member organizations. The full response letter is published here. أضغط على الرابط لزيارة موقع الخبر
  7. Mr. Thomas R. Seidenstein will become the new chair of the International Auditing and Assurance Standards Board (IAASB) for a three-year term commencing July 1, 2019. He succeeds Prof. Arnold Schilder, who has led the IAASB since 2009. "Tom will skillfully navigate the IAASB through a period of change and transformation with his flexible and pragmatic approaches," said Ryozo Himino, Interim Nominating Committee Chair. "Being a collaborative leader and a natural consensus builder, he will continue to realize the potential of both the IAASB and its support in, and for, the global community.” “I am honored to be selected as the IAASB’s next chair,” Mr. Seidenstein said. “Adopted and implemented worldwide, international standards on audit and assurance are a critical support to global financial market stability. I look forward to working with IAASB members, technical staff, and the leadership of other standard-setting boards to further strengthen cross-sectoral collaboration on key public interest issues and address emerging stakeholder needs. Together, we will advocate tirelessly for relevant standards that facilitate high-quality audit and assurance engagements.” Mr. Seidenstein’s career spans both international standard setting and the private sector. He is currently senior vice president for Strategy, Innovation and Capital Management at Fannie Mae, a leading source of US housing market liquidity. He previously served as the chief operating officer at the International Financial Reporting Standards Foundation, where he led the organization’s governance review and reform process and worked closely with regulators to support global adoption of International Financial Reporting Standards. He holds a Master in Public Policy from the Harvard Kennedy School and is an undergraduate of the Woodrow Wilson School of Public and International Affairs, Princeton University. Mr. Seidenstein’s appointment was recommended by the Interim Nominating Committee after an extensive international search. His appointment was endorsed by the IFAC Board and approved by the Public Interest Oversight Board, which oversees the IAASB. About the IAASB The IAASB develops auditing and assurance standards and guidance for use by all professional accountants under a shared standard-setting process involving the Public Interest Oversight Board, which oversees the activities of the IAASB, and the IAASB Consultative Advisory Group, which provides public interest input into the development of the standards and guidance. The structures and processes that support the operations of the IAASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. About the Interim Nominating Committee Chaired by Mr. Ryozo Himino, Vice Minister for International Affairs, Japan Financial Services Agency, the Interim Nominating Committee was formed by the Monitoring Group to conduct an open and transparent search for the next IAASB Chair. Having successfully fulfilled its mandate, the committee will now dissolve. أضغط على الرابط لزيارة موقع الخبر
  8. Chairs of the International Auditing & Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) respond to the UK's Brydon review. In addition to responding to the Brydon review's proposals, this letter highlights how both Boards act in the public interest to support public confidence in audits of financial statements and other assurance engagements, and also serve to reinforce the important ethical responsibilities of professional accountants in business (PAIBs) in the external reporting ecosystem. أضغط على الرابط لزيارة موقع الخبر
  9. On June 26th 2019, the International Ethics Standards Board for Accountants® (IESBA®) will launch its eCode—an innovative digital product that offers professional accountants a new way to engage with the International Code of Ethics for Professional Accountants (including International Independence Standards). We invite you to join us for a 30-minute webinar on Wednesday, June 12, 2019 at 10am EST. To join, click the link below to register: Wednesday June 12th 2019 at 10 a.m. EST During the webinar, IESBA Member Brian Friedrich will explain IESBA’s vision for the eCode and provide a quick walkthrough to demonstrate the eCode’s structure, key features and functionalities. Don’t miss out on this wonderful opportunity to learn about this product. Click here to view a short walkthrough video about the eCode and its key features. More information about the Code is available at the IESBA’s website. If you have questions about this webinar, please email Carla Vijian. أضغط على الرابط لزيارة موقع الخبر
  10. The IAASB recently published a professional skepticism communiqué, part of a series highlighting the IAASB’s efforts to appropriately reflect professional skepticism in its standards, together with other relevant news and information. أضغط على الرابط لزيارة موقع الخبر
  11. توضيح من المجمع العربي للمحاسبين القانونيين دورة امتحانات 2012 آخر فرصة على المنهاج الحالي يعلن ... أكثر...
  12. اذا كان عندى مورد دائن بمبلغ 100.000 جنيه ومر عليهم سنه تقريبا وبعد كدا المورد دى هياخد المبلغ دى بالاضافه الى 50000 جنيها كمان وانا الى مثبوت عندى فى الحسابات هو ال 100000 جنيه فهل اعمله معاملة القروض ولا ايه هى المعالجه الصحيحيه وهل شرط يكون فى عقد بين الطرفين بالعملية ولا لا مع العلم ان ال 150000 سوف يتم سدادهم على دفعات شهرية متساوية

  13. السلام عليكم ارجو مساعدتي فنا اقوم حاليا بعمل برنامج للمخازن المشكلة عندي نموذجان فمثلاً عندما اقوم بالضغط على اسم المادة يفتح النموذج الثاني ويعطيك التتفاصيل الخاصة بهذة المادة مع الشكر. Mwneer1@yahoo.com

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