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المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء الثالث عشر

📄 ما هي قائمة التدفقات النقدية؟ هي ببساطة تقرير بيقول: الشركة قبضت فلوس قد إيه؟ صرفت فلوس قد إيه؟ وده خلال فترة معينة (مثلاً سنة مالي...

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء الثاني عشر

thanaa.sallam

📜 إيه هي قائمة التغيرات في حقوق الملكية؟ هي قائمة بتوضح إزاي حقوق الملكية اتغيرت من أول السنة لآخر السنة، وإيه الأسباب اللي عملت التغي...

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء احدى عشر

thanaa.sallam

البنود اللي لازم تتعرض بشكل منفصل في قائمة الدخل الشامل أو قائمة الربح والخسارة حسب معايير IFRS بنود قائمة الدخل الشامل 📌 أولًا: البنود ...

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء العاشر

thanaa.sallam

قائمة الدخل الشامل بتعرض كل الأرباح والخسائر اللي حصلت خلال فترة معينة، سواء كانت: أرباح وخسائر عادية من النشاط (زي البيع والمصروفات)....

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء التاسع

thanaa.sallam

معيار IAS 1 بيقول إن الشركة وهي بتعمل قائمة المركز المالي (الميزانية العمومية) أو الإيضاحات اللي معاها، لازم تعرض معلومات تفصيلية عن بعض...

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء الثامن

thanaa.sallam

المعيار المحاسبي الدولي IAS 1 بيقول إن قائمة المركز المالي (الميزانية العمومية) لازم على الأقل تعرض مجموعة بنود أساسية، سواء كانت أصول أو ...

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المعايير الدولية للمحاسبة IFRS

المعيار (1) الدولي للمحاسبة: عرض القوائم المالية - الجزء السابع

thanaa.sallam

تصنيف بنود حقوق الملكية حقوق الملكية 🎯 أولًا: يعني إيه "حقوق الملكية"؟ حقوق الملكية = قيمة أصول الشركة – قيمة التزاماتها يعني ...

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