اصحاب المصالح - شبكة المحاسبين العرب

الأحد, 24 يناير 2021 12:10

دعوة للترشيحات لمجلس معايير المحاسبة الدولية للقطاع العام في 2022

يتم إصدار هذه الدعوة لتقديم الترشيحات لمجلس معايير المحاسبة الدولية للقطاع العام في عام 2022 لأصحاب المصلحة الرئيسيين

معلومات إضافية

المحتوى بالإنجليزية CALL FOR NOMINATIONS FOR THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS BOARD IN 2022

This Call for Nominations for the International Public Sector Accounting Standards Board in 2022 is issued to key stakeholders and interested parties to invite their nominations for volunteer service on the global standard-setting board.

Volunteers are central to the effective functioning of the IPSASB, through active participation in meetings, task forces and outreach activities.

Instructions on how to submit a nomination are available on the Nominating Committee’s webpage. Nominations of new members and re-nominations of current members can be submitted online until January 31, 2021. Nominations submitted after the deadline will be reviewed at the discretion of the Nominating Committee.

نشر في موضوعات متنوعة

موسومة تحت

الأربعاء, 28 سبتمبر 2022 11:58

مواد تعليمية لدعم الشركات في تطبيق متطلبات الاستمرارية

تنشر مؤسسة المعايير الدولية لإعداد التقارير المالية مواد تعليمية لدعم الشركات في تطبيق متطلبات الاستمرارية

معلومات إضافية

المحتوى بالإنجليزية IFRS Foundation publishes educational material to support companies in applying going concern requirements
The educational material is published to support consistent application of IFRS Standards and does not change, or add to, existing requirements.

Companies preparing financial statements using IFRS Standards are required to assess their ability to continue as a going concern. In the current stressed economic environment arising from the covid-19 pandemic, deciding whether the financial statements should be prepared on a going concern basis may involve a greater degree of judgement than usual. To support companies, the educational material brings together the requirements in IFRS Standards relevant for going concern assessments.

The Foundation has committed to supporting stakeholders during the pandemic; further educational materials published by the IFRS Foundation in relation to the covid-19 pandemic can also be accessed under the ‘Supporting application’ section of this page.

Access the Going concern—a focus on disclosure educational material.

نشر في محاسبة و مراجعة

موسومة تحت

الخميس, 31 ديسمبر 2020 13:01

تقرير المجلس الدولي لمعايير الأخلاقيات حول إنجازاته من 2016 حتي 2020

تقرير المجلس الدولي لمعايير الأخلاقيات حول الإنجازات 2016-2020

معلومات إضافية

المحتوى بالإنجليزية GLOBAL ETHICS BOARD RELEASES REPORT ON ACCOMPLISHMENTS 2016-2020

Report Highlights Transformational Period, Foundation Established for Future Work in the Public Interest
(New York, NY, December 30, 2020)

The International Ethics Standards Board for Accountants (IESBA) today released a Report, Ethics and Trust – Breaking New Ground summarizing the Board’s Accomplishments from June 1, 2016 to July 31, 2020. The Report includes an update on the IESBA’s current projects and initiatives, and highlights the Board’s extensive efforts in promoting awareness, adoption, and implementation of the International Code of Ethics for Professional Accountants (including International Independence Standards). The Report also touches on the outreach activities undertaken by the Board to extend and deepen its dialogue with stakeholders about issues relevant to elevating global ethics and building public trust in the accounting profession.

“Ethics is the foundation on which public trust in the accounting profession is built,” said IESBA Chairman Dr. Stavros Thomadakis. “IESBA has been diligently focused on strengthening and enhancing the Code during the period covered by the report. The revised and restructured Code, which has been effective since June 2019, reflects these important enhancements. Our current work program builds on that strong foundation and includes projects to further strengthen the International Independence Standards.”

The Report includes messages from the former Chair of the IESBA’s Consultative Advisory Group (CAG), Mr. Kristian Koktvedgaard, and the current CAG Chair, Mr. Gaylen Hansen. The CAG messages outline the work of the CAG in providing advice to the IESBA in setting standards in the public interest.

Click here to learn more about IESBA, and to access the Report.