اذهب الي المحتوي

News

الاعضاء المتخصصين
  • عدد المشاركات

    33,786
  • تاريخ الانضمام

  • تاريخ اخر زياره

  • الأيام الفائز بها

    3

News أكثر الأيام التي فاز بها في 1 مارس 2015

News لديه أكثر محتوى تم الاعجاب به

معلومات شخصية

  • النوع
    Not Telling

أخر الزائرين للملف الشخصي

بلوك اخر الزائرين معطل ولن يظهر للاعضاء

News's Achievements

عضو خبير محترف و استشاري

عضو خبير محترف و استشاري (6/6)

13

السمعه بالموقع

  1. This 2021 edition contains recently approved revisions to the Code, including: The revisions to Part 4B to align terms and concepts used in the Code to those in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Assurance Engagements (ISAE) 3000 (Revised). Those revisions became effective in June 2021. The revisions to Parts 1 and 2 to promote the role and mindset expected of professional accountants. Those revisions will become effective in December 2021. Early adoption is encouraged. Approved revisions which are not yet effective have been included in the back of the Handbook. These revisions will become effective in December 2022 and include: Revisions to the Code addressing the objectivity of an engagement quality reviewer and other appropriate reviewers. Revisions to the non-assurance services provisions of the Code. Revisions to the fee-related provisions of the Code. http://feeds.feedburner.com/~r/ifac-publications/~4/mizwRAaiVyEأضغط على الرابط لزيارة موقع الخبر
  2. The International Ethics Standards Board for Accountants (IESBA) today released the 2021 Edition of the Handbook of the International Code of Ethics for Professional Accountants (including International Independence Standards). The new edition contains recently approved revisions to the Code, including: The revisions to Part 4B to align terms and concepts used in the Code to those in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Assurance Engagements (ISAE) 3000 (Revised). Those revisions became effective in June 2021. The revisions to Parts 1 and 2 to promote the role and mindset expected of professional accountants. Those revisions will become effective in December 2021. Early adoption is encouraged. Approved revisions which are not yet effective have been included in the back of the Handbook. These revisions will become effective in December 2022 and include: Revisions to the Code addressing the objectivity of an engagement quality reviewer and other appropriate reviewers. Revisions to the non-assurance services provisions of the Code. Revisions to the fee-related provisions of the Code. Click here to access the 2021 edition of the IESBA Handbook. Reproducing and Translating the IESBA Handbook To help adoption and implementation of the IESBA standards, stakeholders are invited to submit requests for permission to reproduce or translate the IESBA Handbook online via the Online Permissions Requests or Inquiries system on the IFAC website. http://feeds.feedburner.com/~r/ifac-news/~4/PY0SIka6N8Uأضغط على الرابط لزيارة موقع الخبر
  3. Published: Thu, 2021-08-05Items: IFAC SMP Response to the IESBA PIE Exposure DraftDisable Login Requirement: 0Issues, Insights & Interest Areas: SME & SMP IssuesLanguage: EnglishPublication Type: Comment LettersSource: IFACThe SMPAG supports the IAASB’s current standard-setting projects underway. They believe the Audits of Less Complex Entities project should be a priority for the Board and welcome the significant progress that has been made and the forthcoming consultation on the draft standard. They also noted their preference on prioritization of 8 projects that the IAASB is considering. ED Status: http://feeds.feedburner.com/~r/ifac-issues-insights/~4/BliuGMpqgnMأضغط على الرابط لزيارة موقع الخبر
  4. Join the IAASB for the second LinkedIn Live session discussing the recently proposed new standard for audits of less complex entities on October 20 at 8 am ET. The session will feature IAASB Member Chun Wee Chiew, IAASB Consultative Advisory Group Member Claes Norberg, and IAASB Technical Director Willie Botha discussing on which entities the proposed standard can be used, who makes decisions regarding using the standard, and how those decisions are made. They will also discuss how the standard will be received by users of the financial statements. IAASB Technical Advisor and Member of the LCE Task Force Viviene Bauer will moderate the discussion. The third and final livestream discussion in this series will air on November 17 at 8 am ET. It will feature IAASB Member Julie Corden, LCE Reference Group Member Andrew Braithwaite, and IAASB LCE Task Force Member Brendan Murtagh discussing what the proposed new standard means for audit firms and practitioners, including the benefits of the standard, what firms, engagement partners and teams need to consider in decision making, and the potential impact on small- and medium-sized practices. The first session in the series, which addressed the journey to the proposed new standard and its key principles, is available on LinkedIn and YouTube. The IAASB strongly encourages all interested stakeholders to provide their feedback on the proposed new standalone standard for audits of less complex entities by January 31, 2022. The standard is relevant to users of financial statements, owners, management, and those charged with governance of entities, preparers of financial statements, legislative or regulatory authorities, relevant local bodies with standard-setting authority, professional accountancy organizations, academics, regulators and audit oversight bodies, and auditors and audit firms, among others. http://feeds.feedburner.com/~r/ifac-news/~4/AamEIiNOSesأضغط على الرابط لزيارة موقع الخبر
  5. Subtitle: The State of Play in Sustainability AssurancePublished: Fri, 2021-10-08Items: Situación del aseguramiento sobre información en materia de sostenibilidadDisable Login Requirement: 0Issues, Insights & Interest Areas: Development of the ProfessionGovernance & SustainabilityLanguage: Spanish-SpainPublication Type: Surveys & ReportsTranslationSource: IFACED Status: http://feeds.feedburner.com/~r/ifac-issues-insights/~4/dNZHLgAMT-Eأضغط على الرابط لزيارة موقع الخبر
  6. Date: Wed, 2021-10-06Location/Media Outlet: New York, NYMs. Gabriela Figueiredo Dias will become the first Chairwoman of the IESBA from January 1, 2022. Ms. Figueiredo Dias will succeed Dr. Stavros Thomadakis, who has led the IESBA since 2015. Issues, Insights & Interest Areas: Adoption & ImplementationDevelopment of the ProfessionLanguage: EnglishNews Type: Press Releases/News AlertsPress ReleasesNews AlertsSource: IESBAHide Banner: 1http://feeds.feedburner.com/~r/ifac-issues-insights/~4/xZi_i3c2Zx8أضغط على الرابط لزيارة موقع الخبر
  7. Ms. Gabriela Figueiredo Dias will become the first Chairwoman of the IESBA from January 1, 2022. Ms. Figueiredo Dias will succeed Dr. Stavros Thomadakis, who has led the IESBA since 2015. Ms. Figueiredo Dias has extensive experience in international standard setting, legal and regulatory structure and governance, and academia. She currently serves as the President of the CMVM (Portuguese Securities Market Commission), the authority responsible for regulating and supervising the markets of financial instruments, covering listed companies, asset managers, auditors and investment firms. There, she provides strategic direction to the Board, manages the organization and represents it before International Organizations such as IOSCO and OECD, the European Commission and the European Securities and Markets Authority (ESMA), as well as the Portuguese Government, the National Council of Financial Supervisors and market stakeholders. She has also served as head of the international and regulatory policy department and of the issuers and financial information department at CMVM and has extensive experience in and understanding of financial regulatory frameworks. In addition, she has served as a member of the ESMA Board and Management Board, member of the IOSCO Board, Vice-Chair of the OECD Corporate Governance Committee, Chair of the ESMA Investment Management Standing Committee, and she will remain in office as non-executive President of the General Board of the University of Coimbra in Portugal. She holds a master’s degree in law from the Coimbra University Law School. “I am honored to be selected as the next IESBA Chair during this critical time of transition for the Board and the profession,” said Ms. Figueiredo Dias. “As President of the Portuguese Securities Commission, I have advocated for strong international standards, based on robust ethical principles and developed with the public interest in mind. The IESBA’s work in setting high-quality, internationally appropriate ethics standards for auditors, including in respect to their independence, and other professional accountants in business, the public sector and public practice is critical to the integrity and robustness of the global financial system and architecture, and I look forward to leading the IESBA in playing an impactful role toward a more sustainable global economy and society.” “Having experienced firsthand the demands of this role, I am confident Gabriela’s knowledge of the field and unwavering commitment to enhancing ethics on behalf of the public interest will be invaluable assets to the IESBA,” said Stavros Thomadakis, IESBA Chairman. “I look forward to Gabriela’s service to the IESBA and believe she will be a strong and assiduous proponent of the Board’s collective vision.” Ms. Figueiredo Dias’ appointment was recommended by the Interim Nominating Committee after an independent and extensive global search. Her appointment was endorsed by the IFAC Board and approved by the Public Interest Oversight Board, which oversees the IESBA. "I’m pleased to convey that the Interim Nominating Committee recommended Ms. Figueiredo Dias via a very competitive process," said Makoto Sonoda, Interim Nominating Committee Chair. "The Committee has full confidence in Ms. Figueiredo Dias who will bring her extraordinary experience, a clear vision, and a vast network to the IESBA, all of which will contribute to the Board’s public interest mandate and mission of strengthening ethics standards globally.” About the IESBA The International Ethics Standards Board for Accountants (IESBA) is an independent global standard-setting board. The IESBA’s mission is to serve the public interest by setting ethics standards, including auditor independence requirements, which seek to raise the bar for ethical conduct and practice for all professional accountants through a robust, globally operable International Code of Ethics for Professional Accountants (including International Independence Standards) (The Code). About the Interim Nominating Committee Chaired by Mr. Makoto Sonoda, Chair of the Committee on Issuer Accounting, Audit and Disclosure (Committee 1) of the International Organization of Securities Commissions (IOSCO) and Director for International Accounting and Director for International Capital Market Regulation of the Financial Services Agency (FSA), the Interim Nominating Committee was formed by the Monitoring Group to conduct an independent global search for the new IESBA Chair. http://feeds.feedburner.com/~r/ifac-news/~4/xZi_i3c2Zx8أضغط على الرابط لزيارة موقع الخبر
  8. The International Public Sector Accounting Standards Board (IPSASB) announced that in 2022 it will have a majority female Board for the first time. The IPSASB will be comprised of ten women and eight men beginning 1 January 2022. The geographic diversity of the IPSASB will also increase with new members from China and Saudi Arabia. The new appointees to the IPSASB have been selected following a rigorous nominations and interview process involving the IFAC Nominating Committee and IPSASB leadership, overseen by the Public Interest Committee. The IFAC Board approved the recommended candidates. The four new Board members are: Mr. Abdullah Al-Mehthil, Saudi Arabia Ms. Claudia Beier, Switzerland Mr. Maik Esser-Müllenbach, Germany Ms. Liang Yang, China The following two current Board members have been reappointed: Ms. Luzvi Chatto, Philippines Ms. Lynn Pamment, United Kingdom. “The IPSASB is leading the way with a majority female Board for 2022,” said IPSASB Chair Ian Carruthers. “Diversity of Board membership is essential to ensure the delivery of high-quality standards that can strengthen public financial management globally. The appointment of new members from the Asia and MENA regions will also be important to ensuring that our outputs meet the needs of an increasingly diverse group of users.” The IPSASB also announced that Ms Lindy Bodewig of South Africa will continue her role as the IPSASB Deputy Chair for 2022. “I am extremely pleased that Lindy has agreed to serve as my deputy for another year. Lindy brings to our work the powerful combination of experience through her day job in government and national and international public sector standard setting. She has played a particularly important role as the chair of the Task Force of our high-profile project on Natural Resources,” said Mr. Carruthers. “I also want to take this opportunity to thank outgoing members, Mike Blake, Adrienne Cheasty, Bernhard Schatz, and Marc Wermuth for their many important contributions to our work during their time with the Board. We are extremely grateful for their dedication and commitment”. http://feeds.feedburner.com/~r/ifac-news/~4/WnYStdVlZ88أضغط على الرابط لزيارة موقع الخبر
  9. Date: Thu, 2021-09-30The International Public Sector Accounting Standards Board (IPSASB) announced that in 2022 it will have a majority female Board for the first time. The IPSASB will be comprised of ten women and eight men beginning 1 January 2022. The geographic diversity of the IPSASB will also increase with new members from China and Saudi Arabia. Boilerplate: About the IPSASB The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB 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 Public Interest Committee The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information. Issues, Insights & Interest Areas: Public Sector/Sovereign DebtLanguage: EnglishNews Type: Press Releases/News AlertsSource: IPSASBHide Banner: 1http://feeds.feedburner.com/~r/ifac-issues-insights/~4/WnYStdVlZ88أضغط على الرابط لزيارة موقع الخبر
  10. IFAC and ACCA last week hosted their third annual Climate Week NYC event: Plugging the Net-Zero Information Gap. The event brought together finance and accounting professionals to better understand the information gap that exists between business and investors and what could be done to address it. A recording of the event and takeaways are now available. “The consensus is clear: The work required to transition business and deliver quality information to investors is no easy task, but the dire nature of the climate crisis requires action now,” said Kevin Dancey, IFAC CEO. “Climate literacy and collaboration, both within an organization and with stakeholders, are both essential to enact plans that will result in businesses setting and achieving net-zero goals.” Watch the recording and read the takeaways now. http://feeds.feedburner.com/~r/ifac-news/~4/IKMi_T5533wأضغط على الرابط لزيارة موقع الخبر
  11. The International Auditing and Assurance Standards Board (IAASB) today released an updated version of the First-time Implementation Guide for International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, which was previously issued on June 14, 2021. The update was made in response to questions the IAASB received on the illustrative table on page 89 of the original guide illustrating some scenarios relating to the evaluation of the firm’s system of quality management and related possible conclusions in accordance with paragraph 54 of ISQM 1. The table was intended to illustrate how the combination of various factors outlined in the table may affect what conclusion is reached. It was not intended to be definitive on the conclusions reached in each circumstance. Given a number of questions from various sources about how to interpret the table, the following revisions were made to provide further context and clarification when evaluating the system of quality management: The section “How the Evaluation is Undertaken, Including What Information is Considered” (pages 89–92) was revised. Limited conforming changes were made to the section “Evaluate the Remedial Actions, and if Necessary, Take Further Action” (page 79). The suite of quality management standards come into effect on December 15, 2022. This guide, and the first-time implementation guide for ISQM 2, do not amend or override the International Standards on Quality Management, the texts of which alone are authoritative. Reading the publications are not a substitute for reading the ISQMs. The IAASB encourages all practitioners to plan early for appropriate implementation, given the potential impact of the changes to firms’ systems of quality management. http://feeds.feedburner.com/~r/ifac-news/~4/rfI2T2hMIPAأضغط على الرابط لزيارة موقع الخبر
  12. توضيح من المجمع العربي للمحاسبين القانونيين دورة امتحانات 2012 آخر فرصة على المنهاج الحالي يعلن ... أكثر...
  13. 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

  14. 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

  15. ---------------------------------

×
×
  • اضف...