عرض العناصر حسب علامة : النقد

الأحد, 07 فبراير 2021 14:41

كتاب نظرية القيادة الذكية

نظرية القيادة الذكية – مشاريع قوانين وقرارات - أول كتاب عربي مرجعي لطلبة الماجستير والدكتوراه في الهندسة المالية
نشر في كتب و مجلات

يسلط تحديث مجلس معايير المحاسبة الدولية هذا الضوء على القرارات الأولية الصادرة عن مجلس معايير المحاسبة الدولية

معلومات إضافية

  • المحتوى بالإنجليزية IASB Update January 2021
    This IASB Update highlights preliminary decisions of the International Accounting Standards Board (Board). The Board's final decisions on IFRS® Standards, Amendments and IFRIC® Interpretations are formally balloted as set out in the Due Process Handbook of the IFRS Foundation and the IFRS Interpretation Committee.

    The Board met remotely on 26 January 2021.

    The topics, in order of discussion, were:

    Board work plan update (Agenda Paper 8)
    Maintenance and consistent application (Agenda Paper 12)
    Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
    Primary Financial Statements (Agenda Paper 21)
    Related information
    Forthcoming Board meetings:

    15–19 February 2021
    22–26 March 2021
    26–30 April 2021
    IASB Update archive

    Podcast summaries

    Project work plan

    To receive future IASB updates, please follow the International Accounting Standards Board group page.

    Board work plan update (Agenda Paper 8)
    The Board met on 26 January 2021 to receive an update on its work plan. The Board also received an update on its plan to hold a supplementary virtual meeting on 4 February 2021 to discuss whether to propose extending the period of practical relief provided in the amendment to IFRS 16 Leases in relation to covid-19-related rent concessions, issued in May 2020. The meeting agenda and meeting paper are available on the meeting page.

    The Board was not asked to make any decisions.

    Next step

    The Board expects to receive the next update on its work plan in the second quarter of 2021.

    Maintenance and consistent application (Agenda Paper 12)
    The Board met on 26 January 2021 to receive an update on the December 2020 meeting of the IFRS Interpretations Committee. Details of this meeting were published in the IFRIC Update for December 2020.

    The Board was not asked to make any decisions.

    Disclosure Initiative—Subsidiaries that are SMEs (Agenda Paper 31)
    The Board met on 26 January 2021 to discuss:

    disclosure requirements for cash-generating units containing goodwill and intangible assets with indefinite useful lives—Agenda Paper 31A;
    the scope of the proposed reduced-disclosure IFRS Standard—Agenda Paper 31B; and
    whether the consultation document should be an exposure draft or a discussion paper—Agenda Paper 31C.
    Disclosure about cash-generating units containing goodwill and intangible assets with indefinite useful lives (Agenda Paper 31A)
    The Board tentatively decided that the proposed reduced-disclosure IFRS Standard for subsidiaries that are SMEs should include the disclosure requirements set out in paragraphs 134(a)–(c), 134(d)(i), 134(e)(i), 134(e)(iiA), 135(a)–(c) and 136 of IAS 36 Impairment of Assets. All 13 Board members agreed with this decision.

    Scope of the reduced-disclosure IFRS Standard (Agenda Paper 31B)
    The Board discussed whether the scope of the proposed reduced-disclosure IFRS Standard should be wider than subsidiaries that are SMEs. The Board tentatively decided that only subsidiaries that are SMEs should be eligible to apply the Standard, and that the Board would invite comments on the proposed scope of the Standard. Eleven of 13 Board members agreed with this decision.

    The Board also tentatively decided a subsidiary that is an SME would only be eligible if, at its reporting date, it is a subsidiary of a parent that applies IFRS Standards in its consolidated financial statements; and that the scope should not be limited to single-entity financial statements. Eleven of 13 Board members agreed with this decision.

    Consultation document—discussion paper or exposure draft (Agenda Paper 31C)
    The Board decided to proceed directly to an exposure draft. Twelve of 13 Board members agreed with this decision.

    Next step

    In February 2021 the Board will be asked for permission to start the balloting process and, in particular, to set a comment period for the exposure draft.

    Primary Financial Statements (Agenda Paper 21)
    The Board met on 26 January 2021 to continue discussing feedback on its Exposure Draft General Presentation and Disclosures and to discuss plans for redeliberating the project proposals. (The Exposure Draft sets out proposals for a new IFRS Standard on presentation and disclosures in financial statements that, when finalised, will replace IAS 1 Presentation of Financial Statements. It also sets out proposed amendments to other IFRS Standards.)

    The Board agreed a plan to redeliberate the project proposals.

    Next step

    The Board will start to redeliberate the project proposals at a future meeting.
  • البلد الأردن

لو نظرنا إلى أدوات التعامل مع الإنترنت في عمليات التجارة الإلكترونية نجد أنها تدور حول وسائل الدفع النقدي للحصول على ثمن سلعة أو خدمة وهنا نجد أن الأداة الأولى والتي يثق بها الكثير من المستهلكين وهي الدفع عند التسليم وهي أداة آمنة ولو دخلنا مثلاً إلى الموقع الإلكتروني لوزارة الداخلية المصرية لاستخراج رخصة أو بطاقة رقم قومي نجد أن هناك خيارين بين الدفع أثناء السليم أو الدفع ببطاقة الائتمان وغالباً ما نجد ذلك الأداة الأولى هي الأفضل لما سوف نعرضه من مخاطر الأداة الثانية

الخميس, 13 أغسطس 2020 11:55

المراحل الخمس من التنقل خلال COVID-19

من الأساسي إلى الذي لا غنى عنه

 

في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

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