عرض العناصر حسب علامة : الاستدامة

أطلقت شركة KPMG أكاديمية KPMG ESG بالتعاون مع Microsoft وبعض الجامعات والمؤسسات الرائدة في العالم.

وسط المناقشات الجارية حاليًا حول التمويل المستدام على مستوى العالم، يؤكّد أحدث تقرير صادر عن بي دبليو سي الشرق الأوسط على تزايد الإدراك في دول مجلس التعاون الخليجي

 

الاتحاد الدولي للمحاسبين يرى فرصة أمام مجلس معايير المحاسبة الدولية لتطوير أفضل الممارسات العالمية لحل "مقدمة التقرير" الذي يربط المعلومات المالية ومعلومات الاستدامة

الثلاثاء, 29 أغسطس 2023 09:43

الإعفاءات الضريبية والاستثمار

هل الاعفاء من الضرائب للمشروعات الاستثمارية الاجنبية يعمل علي تشجيع المستثمر الاجنبي للاستثمار في اي بلد تمنح هذا الحافز ام ان جذب الاستثمارات الاجنبية يحتاج الي بيئة استثمارية متكاملة لجذب الاستثمار ؟

نشر في ضرائب

انضم إلى مجلس معايير المحاسبة الدولية (IAASB) لمعرفة المزيد عن المعيار الدولي المقترح بشأن تأكيد الاستدامة (ISSA) 5000 

معلومات إضافية

  • البلد عالمي
  • نوع الفعالية مجانا
  • بداية الفعالية الأربعاء, 06 سبتمبر 2023
  • نهاية الفعالية الأربعاء, 06 سبتمبر 2023
  • التخصص محاسبة ومراجعة
  • مكان الفعالية اونلاين

التسجيل مفتوح الآن لدورة إدارة تنفيذية مدعومة من خبراء متخصصين من كلية أوكسفورد للأعمال، و AICPA و CIMA.

الأحد, 06 أغسطس 2023 10:49

4 مبادئ لتعزيز استراتيجية العمل

 قد يكون التخطيط الاستراتيجي تحديًا في عالم الأعمال سريع التغير، ولكنك تستطيع مواجهة التحديات من خلال التركيز على مبادئ المحاسبة الإدارية المحدثة التي تتماشى مع الدور المتطور الذي يلعبه المحترفون الماليون داخل المنظمات.

المعيار الدولي المقترح لتأكيد الاستدامة 5000 مناسب للاستخدام من قبل جميع ممارسي التأكيد

معلومات إضافية

  • المحتوى بالإنجليزية The International Auditing and Assurance Standards Board (IAASB) today issued its proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. With its focus on assurance on sustainability reporting, ISSA 5000, when approved, will be the most comprehensive sustainability assurance standard available to all assurance practitioners across the globe.

    “Our proposed ISSA 5000 is a crucial step in enhancing confidence and trust in sustainability reporting. This proposal directly responds to the International Organization of Securities Commissions recommendations and complements the work of other standard setters, including the International Ethics Standards Board for Accountants,” noted IAASB Chair Tom Seidenstein. “Corporate reporting, whether financial or sustainability focused, is more trusted when it receives external and independent assurance based upon globally accepted standards independently developed in the public interest.”

    ISSA 5000 is a principles-based, overarching standard suitable for both limited and reasonable assurance engagements on sustainability information reported across any sustainability topic. The IAASB drafted the standard to work with sustainability information prepared under any suitable reporting framework. These frameworks include the many reporting frameworks already in place and those under development, including but not limited to those issued by the European Union, the International Sustainability Standards Board, the Global Reporting Initiative, the International Organization for Standardization, and others. The standard is profession agnostic, supporting its use by both professional accountant and non-accountant assurance practitioners when performing high quality sustainability assurance engagements.

    The IAASB is committed to an extensive, high-level outreach plan to ensure broad stakeholder input. One core element of the outreach is a series of four roundtables beginning in September. The IAASB will also take part in virtual, regional, and national events, many held in partnership with other organizations, throughout the consultation period.

    “Receiving the broadest range of views from our stakeholders will improve both the quality of and trust in the final standard. Our unprecedented commitment to outreach will allow us to engage directly with a much wider group of stakeholders to gather the valuable insights we need to finalize a high-quality robust standard,” noted IAASB Vice-Chair and Sustainability Task Force Chair Josephine Jackson.

أصدرت المفوضية الأوروبية معايير تقارير الاستدامة الأوروبية (ESRS) التي تدخل حيز التنفيذ في عام 2024.

معلومات إضافية

  • المحتوى بالإنجليزية The European Commission has today issued the European Sustainability Reporting Standards (ESRS) which come into effect in 2024.

    To coincide with the publication, the European Commission, EFRAG and the International Sustainability Standards Board (ISSB) are providing an update on their discussions around alignment and interoperability between ESRS and the ISSB Standards.

    The European Commission, EFRAG and the ISSB have worked jointly to improve the interoperability of their respective climate-related disclosure requirements in the overlapping climate disclosure standards.  This work has successfully led to a very high degree of alignment, reduced complexity and duplication for entities wishing to apply both the ISSB Standards and ESRS.

    ESRS and ISSB Standards have been developed within their respective mandates, with some differences on impact materiality beyond an investor’s perspective and coverage of the range of ESG matters in separate standards. However, the work undertaken on interoperability enables an entity to efficiently apply both sets of climate-related standards with minimised duplication of effort.

    To assist entities who will apply both ESRS and the ISSB Standards, the European Commission together with EFRAG and the ISSB will work on interoperability guidance material that could assist entities in navigating between the standards and to understand where there are incremental disclosures required by only one set of standards.

    The European Commission together with EFRAG and the ISSB will continue to work jointly to optimise the interoperability of their respective standards. In addition to the publication of guidance material to assist entities to navigate between the standards, the joint work will focus on the digital tagging of disclosures as a means of further facilitating interoperability. 

إنجازات مجلس الأخلاقيات العالمي في عام 2022 لتعزيز الأخلاق الدولية ومعايير الاستقلال مع التركيز على خدمة المصلحة العامة في المجالات الناشئة

معلومات إضافية

  • المحتوى بالإنجليزية The International Ethics Standards Board for Accountants (IESBA) today released its 2022 Annual Report, Reinforcing Ethics and the Public Interest in a Rapidly Evolving World.

    The digitally interactive report looks back at 2022 through the eyes of the international ethics standard-setting board, complete with detailed reports on the Board’s projects alongside reflective remarks from its leaders. The report showcases a board in transition, completing long-running projects aimed at further strengthening the IESBA’s International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), addressing the ethical implications of rapid technological advances, and moving fast to develop the necessary ethics and independence standards for sustainability reporting and assurance, always working to serve the public interest.

    “IESBA’s work in 2022 will ultimately strengthen the public’s trust in the professional accountant, corporate reporting and businesses more generally at a time of rapid change and complexity,” said IESBA Chair Gabriela Figueiredo Dias. “Collectively, we’ve ensured the necessary strategic adjustments to better serve the public interest in a context of complex developments that we face today, like sustainability and technology, through our actions to enhance our global ethics and independence standards, thereby raising the bar for ethical conduct and practice for all professional accountants and other service providers that may want to use our standards.”

    Beyond the updates on IESBA projects, the 2022 IESBA Report features an overview of the Board’s extensive stakeholder outreach efforts and information about its efforts to promote global adoption and effective implementation of the Code. The Report also includes a message from the IESBA’s Consultative Advisory Group (CAG) Chair, Mr. Gaylen Hansen.
الصفحة 1 من 5

 

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

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

X

محظور

جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

We use cookies to improve our website. By continuing to use this website, you are giving consent to cookies being used. More details…