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احصل على الكتاب ifrs daploma + الاسئله نسخة 2009 الحديثه على cd بسعر خاص 350 جنيه فقط عرض خاص لمدة شهر لطلب ال cd الاتصال على رقم 0120610052

http://rapidshare.com/files/233245566/ifrs_2009.rar

IFRS and IAS Summaries: English Summaries as at 1 January 2008: Framework - Technical SummaryIFRSs: IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IFRS 6 Exploration for and evaluation of Mineral Resources IFRS 7 Financial Instruments: Disclosures IFRS 8 Operating Segments IASs: IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Cash Flow Statements IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events After the Balance Sheet Date IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Economies IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments: Presentation IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement IAS 40 Investment Property IAS 41 Agriculture

ربما يكون العنوان مجهول لبعض السادة المحاسبين و ربما كان يمكن أن نسمي موضوعنا هو المحاسبة عن الأصول الثابتة و لكن هناك مصطلح أخر أدق من ذلك و أعم وأشمل و هو الأصول طويلة الآجل موضوعنا سوف يشتمل على ثلاث نقاط أساسية أولاً : الأصول الثابتة ثانياً : الأصول المعنوية أو الأصول الغير ملموسة ثالثاً : تكاليف البحث و التطوير كل نقطة من النقاط الرئيسية السابقة يندرج تحتها العديد من النقاط الفرعية التي سوف تشرح المعالجات الرئيسية في ظل المبادئ المحاسبية المقبولة بشكل عام الأمريكية Gaap و معايير المحاسبة الدولية Ias و معايير التقارير المالية الدولية Ifrs الموضوع بالفعل من المواضيع الكبرى التي نريد أن نشمل فيها كل شئ عن الأصول الثابتة و الأصول المعنوية و أيضاً تكاليف البحث و التطوير

Coop student project The issue of costs related to decommissioning of assets is addressed under IFRS and is becoming an increasingly important issue as such costs are sometimes Significant relative to the investment in the assets . However , Saudi Aramco has not examined this issue from an accounting point of view . Therefore it is proposed as a student project , to study the issue and prepare a white paper to present the results . If necessary , an Accounting Instruction could be prepared Based on the conclusions of the white paper . The research paper should address , among other items , the following : 1- What does IFRS require regarding the accounting for decommissioning costs? 2- What sort of decommissioning costs ( be asset type ) does Saudi Aramco incur today or may incur in the future ? 3- How are these costs funded and accounted for today? 4- Are there any company policies or statements related decommissioning of assets? 5- How do other public companies such as Shell, Exxon and Chevron treat decommissioning costs? 6- Conclusion : Is there an accounting issue for Saudi Aramco and , if so , how do we propose to resolve it? The solution should encompass the budgeting Issues along with the financial accounting issues. وهذا ايميلي = MHHHB@HOTMAIL.COM

السلام عليكم ورحمة الله وبركاته كيفكم إنشاالله بخير أنــا طالب دبلوم وقدموا لي الكلية نموذج لأقدم به بحث أخر الفصل الدراسي وطبعا بما انني دبلوم في صعوبة بأن أعمل بحث وأنا كلي أمل وطيد بأن تساعدونـي وهذا هو النموذج Coop student project The issue of costs related to decommissioning of assets is addressed under IFRS and is becoming an increasingly important issue as such costs are sometimes Significant relative to the investment in the assets . However ,Saudi Aramco has not examined this issue from an accounting point of view . Therefore it is proposed as a student project , to study the issue and prepare a white paper to present the results . If necessary , an Accounting Instruction could be prepared Based on the conclusions of the white paper . The research paper should address , among other items , the following : 1- What does IFRS require regarding the accounting for decommissioning costs? 2- What sort of decommissioning costs ( be asset type ) does Saudi Aramco incur today or may incur in the future ? 3- How are these costs funded and accounted for today? 4- Are there any company policies or statements related decommissioning of assets? 5- How do other public companies such as Shell, Exxon and Chevron treat decommissioning costs? 6- Conclusion : Is there an accounting issue for Saudi Aramco and , if so , how do we propose to resolve it? The solution should encompass the budgeting Issues along with the financial accounting issues. وشكـــــــــــرا لكم

السلام عليكم ورحمة الله وبركاته كيفكم إنشاالله بخير أنــا طالب دبلوم وقدموا لي الكلية نموذج لأقدم به بحث أخر الفصل الدراسي وطبعا بما انني دبلوم في صعوبة بأن أعمل بحث وأنا كلي أمل وطيد بأن تساعدونـي وهذا هو النموذج Coop student project The issue of costs related to decommissioning of assets is addressed under IFRS and is becoming an increasingly important issue as such costs are sometimes Significant relative to the investment in the assets . However ,Saudi Aramco has not examined this issue from an accounting point of view . Therefore it is proposed as a student project , to study the issue and prepare a white paper to present the results . If necessary , an Accounting Instruction could be prepared Based on the conclusions of the white paper . The research paper should address , among other items , the following : 1- What does IFRS require regarding the accounting for decommissioning costs? 2- What sort of decommissioning costs ( be asset type ) does Saudi Aramco incur today or may incur in the future ? 3- How are these costs funded and accounted for today? 4- Are there any company policies or statements related decommissioning of assets? 5- How do other public companies such as Shell, Exxon and Chevron treat decommissioning costs? 6- Conclusion : Is there an accounting issue for Saudi Aramco and , if so , how do we propose to resolve it? The solution should encompass the budgeting Issues along with the financial accounting issues. وشكـــــــــــرا لكم

السلام عليكم هل يمكن تزويدنا بكتاب يتعلق بالمعايير الدولية لعام 2009 او على الاقل أخبارنا ماهي أهم التغييرات التي طرأت على معايير 2008 ... ولكم جزيل الشكر

لمن لديه إجابة ؟ الأسباب التي دعت مجلس المعايير ال ifrs إلى ألغاء طريقة المصالح المشتركه ؟

السلام عليكم ورحمه الله وبركاتو شهاده ال IFRS هى عباره عن شهاده تفيد بانك قد درست المعاير الدوليه للاعداد القوائم الماليه ويوجد كثر من المراكز الى بتساعدك ان انتا تجتاز الامتحان الدولى عن طريق المعهد الامريكى والى عايز يسال على حاجه ممكن اساعدو والى عايز يضيف حاجه مستنى رده الشهاده دوليه مده الكورس 3 اشهر ثم الكورس حوالى 3000 القاهره 2/11/2008 acc/ashraf hassan qotp الميل acc_ashraf_hassan@yahoo.com

إلى كل من لديه مراجع عن نظام المحاسبة الدولية أو النظام المالي الذي طبق هذا العام 2008-2009 في الجامعات للسنوات الأولى علوم اقتصادية أرجو منكم أن تزويدوني بمراجع أو كتب حول هذا النظام الجديد --ifrs/ias وجزاكم الله كل خير

سوف يتم هنا في هذا الموضوع وضع آخر التحديثات و التعديلات التي تصدر من المجلس الدولي المعايير المحاسبة ليكون اعضاء المنتدى على علم و دراية بآخر التحديثات و التطورات سواء في المعايير المحساسبية الدولية او المعايير الدولية لإعداد التقارير المالية ,,,, لا تنسونا من صالح دعاءكم ,,,,

الرابط المباشر ........حمل IFRS.rar - 9.2 Mb

كتاب مختصر فى معايير المحاسبة الدواية (IFRS-US GAAP) CMAHMOU_ELHASSAN@YAHOO.COM ان شاء الله سوف ابدا فى شرح المعايير معيار معيار بطريق POWERPOINT Summary of Accounting Standards.rar

International Financial Reporting Standards (IFRS) are coming, and coming soon. The SEC has approved a rule change that allows foreign private securities issuers to use IFRS, without reconciliation to U.S. GAAP effective in 2008. In June of 2007, the Commission issued a concept release suggesting that U.S. firms may soon be permitted or required to file using IFRS. Accounting educators must get up to speed very, very quickly on IFRS so that our students learn the new standards. Students taking their first accounting course in Fall 2008 will graduate into an "IFRS world," unlike the "GAAP country," their faculty studied

أثناء تجولي في بعض المواقع الأجنبية وجدت هذا المقال منشورا في إحدى المواقع فأحببت أن أنقله لكم. IFRSs are on their way to become the accounting language of choice around the world.Along with the success comes the challenge to maintain the integrity and consistency of the standards. Kenneth Creighton is the IASC Foundation’s senior manager responsible for the distribution of IFRSs. He answers crucial questions on IFRS adoption. Deciding to adopt IFRSs - what now? Before a country has taken the political decision to adopt IFRSs, the entity that has the legal authority for setting financial reporting standards needs to get in touch with the IASC Foundation. That authority might be a government department, the standard-setter or the accountancy institute, and it is important that we discuss the long-term and short-term implications of adoption. We will then enter into a legal contract with the adopting country to clarify all issues relating to the receipt and legal distribution of IFRSs. Although our policies are globally consistent, the contract in question can vary from country to country. This is because of the unique legislative and regulatory processes in each country. For example, in some countries the standards need to be printed in the official gazette as law, while in other countries the law simply refers to a handbook, containing the standards, which is sold commercially. We respect each country’s process of setting the standards and we will tailor a contract to match the country’s unique system while we remain consistent on the issues of IFRS quality, consistency and branding. How is the quality and consistency of IFRSs maintained? Each country’s adoption process might be different; nevertheless it is important that the quality and consistency of IFRSs is maintained. Investors, analysts, in fact anybody using IFRSs, rely on IFRSs being the same in every country that has adopted the standards. If a country were to make changes to the standards, alter the name ‘IFRSs’, or not continue to adopt new standards, then this detracts from the benefits of having a single shared and consistent set of global standards. The contractual relationship clarifies these copyright issues to ensure the integrity of the IFRSs. What is the IASB policy on copyright? Many countries need IFRSs without copyright so they can be made law and disseminated without restrictions. In these cases the contract we sign waives the copyright on the core standards so that they can be freely distributed and redistributed by anyone. But the contract clarifies that no changes can be made to the standards and we do not waive copyright on the additional material, such as the Basis for Conclusions, Implementation Guidance and Illustrative Examples, that accompanies the standards. Where can I get the additional material? The additional material is published in our annual Bound Volume, which can be purchased through our Website and is available for subscribers of eIFRS, the online version of IFRSs. Often we have a licence arrangement in place with countries that have adopted or are adopting IFRSs and in this case the additional content is made available through local distributors. What does IFRSs adoption cost? The adoption of IFRSs is first and foremost a political decision of the adopting country. The true cost of adoption is dependent on the degree of change necessary to the country’s current system and culture of financial reporting. However, contracting with the IASC Foundation is relatively low cost. The copyright waiver agreement does have a nominal fee which varies according to a country’s income level.

السلام عليكم ورحمة الله وبركاته انا دارسة بماجستير المحاسبة مطلوب منى انى اجهز ميزانية فيها ملاحظات يطبق فيها معيار ifrs 7 وانا على فكرة ماعنديش معلومات عن المعيار ده ممكن تساعدونى

http://rapidshare.com/files/120105862/IFRS_2008.rar

انقر: http://www.ifrs.com/

international financial reporting standards 2008 http://rapidshare.com/files/113127333/IFRS_2008_Bound_Volume.rar

تحياتي الى جميع الاعضاء المحترمين الدول التي تستخدم معاير المحاسبة الدولية pocket2006 الدول التي تستخدم ifrs.pdf

السلام عليكم تحيه لكم جميعا من قلب غزه الصامده انا ماجد من فلسطين وتحديدا من غزه وبدرس ماجستير محاسبه وتمويل والان اقوم بالاعداد لرسالة التخرج ورسالتي بعنوان ( مدي قابلية معايير اعداد القوائم الماليه الدوليه للتطبيق في فلسطين ) فارجو من حضرتكم ان تساعدوني وتمدوني بمعلومات عن معايير اعداد القوائم الماليه الدوليه وارسال اي ملف يتعلق بهذا الموضوع على ايميلي وهو saba.majed@hotmail.com ولكم جزيل الشكر والاحترام انا في انتظار ردكم وشكرا لكم جميعا اخوكم / ماجد سابا غزه - فلسطين

كتاب معايير التقارير المالية

Jاريد معرفة المعايير المحاسبية الدولية IAS\IFRS باللغة العربية واذا امكن مواقع خاصة بها باللغة العربية وادا لا يوجد ممكن باللغة الفرنسي

Learning objectives On completion of this chapter you will be able to: · explain and appraise the meaning of an income statement which identifies Discontinued operations, prior period adjustments and non-current assets held For resale • explain how adjustments are made for changes in accounting policy and prior period errors • disclose assets 'held for sale' · present information regarding discontinued operations • identify how companies provide a segmental analysis of their results · explain the purpose of segmental information and appraise its usefulness 1 lAS 8: Accounting policies, changes in accounting Estimates and errors Changes in accounting policy and prior period errors should be dealt with retrospectively . Changes in accounting estimates should be dealt with prospectively. 1.1 Accounting policies Accounting policies are the specific principles. bases conventions. rules and practices adopted by an entity in preparing and presenting financial statements Accounting pclicier determined pv applying the relevant IFRS or IFRIC and considering any relevant implementation Guidance issued bythe IASB forthat lFFlS’lFRlC. Vi/here there is no appucahle IFRS or lFl;ilC management should use its judgement in developing and applying an accounting policy that results in information that is relevant and reliable. Management should refer to. (al The requirements and guidance in lFRSs and lFRlCs dealing with similar and related issues ‘ lb) The definitions, recognition criteria and measurement concepts for assets, liabilities and expenses in the Framework Management may also consider the most recent pronouncements of other standard setting bodies that use ¤ s ·**lar conceptual framework to develop standards. other accounting literature and accepted industry practices if these do not conflict with the sources above. An entity must select and apply its accounting policies for a period consistently for similar transactions, other events and conditions, unless an lFFtS or an lFltlC specifically requires or permits categorisation of items for which ditlereot policies may he appropriate ll an lFFiS or an lFRlC requires or permits categorisation ol items, an appropriate accounting policy must be selected and applied consistently to each category. 1.2 Changes in accounting policies The same accounting policies are usually adopted from period to period, to allow users to analyse trends over time in profit, cash flows and financial position. Changes in accounting policy will therefore be rare and should be made only if required by one of three things. (a) By statute ( By an accounting standard setting body © if the change will result in a more appropriate presentation of events or transactions in the financial statements of the entity The standard highlights two types of event which do not constitute changes in accounting policy. (a) Adopting an accounting policy for a new type of transaction or event not dealt with previously by the entity. ( Adopting a new accounting policy for a transaction or event which has not occurred in the past or which was not material. in the case of tangible non-current assets, if a policy of revaluation is adopted for the first time then this is treated, not as a change of accounting policy under IAS 8, but as a revaluation under IAS 16 Property, plant and equipment (see Chapter 8). The following paragraphs do not therefore apply to a change in policy to adopt revaluations. IAS 8 requires retrospective application, unless it is impracticable to determine the cumulative amount of charge. Any resulting adjustment should be reported as an adjustment to the opening balance of retained earnings. Comparative information should be restated unless it is impracticable to do so. This means that all comparative information must be restated as if the new policy had always been in force, with amounts relating to earlier periods reflected in an adjustment to opening reserves of the earliest period presented. Prospective application is allowed only when it is impracticable to determine the cumulative effect of the change. Certain disclosures are required when a change in accounting policy has a material effect on the current period or any prior period presented, or when it may have a material effect in subsequent periods. (a) Reasons for the change ( Amount of the adjustment for the current period and for each period presented © Amount of the adjustment relating to periods prior to those included in the comparative information (d) The fact that comparative information has been restated or that it is lmpracticable to do so An entity should also disclose information relevant to assessing the impact of new IFRS on the financial statements where these have not yet come into force. 1.3 Changes in accounting estimates Estimates arise in relation to business activities because of the uncertainties inhcrent within them. Judgements are made based on the most up to date information and the use of such estimates is a necessary part of the preparation of financial statements. it does not undermine their reliability. Here are some examples of accounting estimates. (a) A necessary bad debt allowance ( Useful lives of depreciable assets © Allowance for obsolescence of inventory The rule here is that the effect of a change in an accounting estimate should be included in the determination of net profit or loss in one of: (a) The period of the change, if the change affects that period only ( The period of the change and future periods, if the change affects both Changes may occur in the circumstances which were in force at the time the estimate was calculated or perhaps additional information or subsequent developments have come to light. An example of a change in accounting estimate which affects only the current period is the bad debt estimate. However, a revision in the life over which an asset is depreciated would affect both the current and future periods, in the amount of the depreciation expense. Reasonably enough, the effect of a change in an accounting estimate should be included in the same income statement classification as was used previously for the estimate. This rule helps to ensure consistency between the financial statements of different periods. The materiality of the change is also relevant. The nature and amount of a change in an accounting estimate that has a material effect in the current period (or which is expected to have a material effect in subsequent periods) should be disclosed. If it is not possible to quantify the amount, this impracticability should be disclosed. 1.4 Errors Errors discovered during a current period which relate to a prior period may arise through: (a) Mathematical mistakes ( Mistakes in the application of accounting policies © Misinterpretation of facts (d) Oversights (e) Fraud most of the time these errors can be corrected through net profit or loss for the current period. Where they are material prior period errors. however, this is not appropriate. The standard considers two possible treatments. Prior period errors: correct retrospectively. This involves: (a) Either restatrng the comparative amounts for the prior period(s) in which the error occurred. ( Or, when the error occurred before the earliest prior period presented. restating the opening balances of assets abilities and equity for that period so that the financial statements are presented as if the error had never occurred. Only where it is impracticable to determine the cumulative effect of an error on prior periods can an entity correct an error prospectively. Various disclosures are required. providing information about the nature of the error and its effect on the financial results. 2 IFRS 5: Non-current assets held for sale and discontinued operations IFRS 5 requires assets 'held for sale` to be presented separately on the face of the balance sheet. 2.1 Background IFRS 5 is the result of a short-term convergence project with the US Financial Accounting Standards Board (FASB). IFRS 5 requires assets and groups of assets that are ‘held for sale’ to be presented separately on the face of the balance sheet and the results of discontinued operations to be presented separately in the income statement. This is required so that users of financial statements will be better able to make projections about the financial position, profits and cash flows of the entity. IFRS 5 does not apply to certain assets covered by other accounting standards including: • Deferred tax assets (IAS 12) • Investment properties accounted for in accordance with the fair value model (IAS 40) 2.2 Classification of assets held for sale A non-current asset (or disposal group) should be classified as held for sale if its carrying amount will be recovered principally through a sale transaction rather than through continuing use. A number of detailed criteria must be met: (a) The asset must be available for immediate sale in its present condition. ( Its sale must be highly probable (ie , significantly more likely than not). Disposal group: a group of assets to be disposed of. By sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. I (in practice a disposal group could be a subsidiary. a cash-generating unit or a single operation within an entity.) For the sale to be highly probable, the following must apply. (a) Management must be committed to a plan to sell the asset ( There must be an active programme to locate a buyer. © The asset must be marketed for sale at a price that is reasonable in relation to its current fair value. · (d) The sale should be expected to take place within one year from the date of classification. (e) It is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. An asset (or disposal group) can still be classified as held for sale, even if the sale has not actually taken place within one year. However, the delay must have been caused by events or circumstances beyond the entity's control and there must be sufficient evidence that the entity is still committed to sell the asset or disposal group. Otherwise the entity must cease to classify the asset as held for sale lf an entity acquires a disposal group (eg . a subsidiary) exclusively with a view to its subsequent disposal it can classify the asset as held for sale only if the sale is expected to take place within one year and it is highly probable that all the other criteria will be met within a short time (normally three months). An asset that is to be abandoned should not be classified as held for sale. This is because its carrying amount will be recovered principally through continuing use. However, a disposal group to be abandoned may meet the definition of a discontinued operation and therefore separate disclosure may be required (see below) On l December 20x3. a company became committed to a plan to sell a manufacturing facility and has already found a cotential buyer. The company does not intend to discontinue the operations currently carried out in the facility. At 31 December 20X3 there is a backlog of uncompleted customer orders.The company will not be able to transfer the facility to the buyer until after it ceases to operate the facility and has eliminated the backlog of uncompleted customer orders. This is not expected to occur until spring.20X4. Required Can the manufacturing facility be classified as 'held for sale‘ at 31 December 2OX3? 2.3 Measurement of assets held for sale · Fair value: the amount for which an asset could be exchanged, or a liability settled, between knowleggeable,willing parties in an arm’s length transaction. • Costs to sell: the incremental costs directly attributable to the disposal of an asset (or disposal group). excluding finance costs and income tax expense. • Recoverable amount: the higher of an asset’s fair value less costs to sell and its value in use. • Value in use: the present value of estimated future cash flows expected to arise from the Continuing use of an asset and from its disposal at the end of its useful life. A non-current asset (or disposal group) that is held for sale should be measured at the lower of its carrying amount and fair value less costs to sell. Fair value less costs to sell is equivalent to net realisable value. An impairment loss should be recognised where fair value less costs to sell is lower than carrying amount. (see Chaptar8) Non-current assets held for sale should not be depreciated, even if they are still being used by the entity A non-current assets (or disposal group) that is no longer classified as held for sale (for example, because the sale has not taken place within a one year) is measured at the lower of: (a) its carrying amount before it was classified as held for sale, adjusted for any depreciation that would have been charged had the asset not been held for sale ( its recoverable amount at the date of the decision not to sell 2.4 Presentation of a non-current asset or disposal group classified as held for sale Non-current assets and disposal groups classified as held for sale should be presented separately from other assets in the balance sheet The liabilities of a disposal group should be presented separately from other liabilities in IME balance sheet.