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المعيار (7) الدولي للمحاسبة: قائمة التدفقات النقدية - الجزء الثاني

الأنشطة التشغيلية (Operating Activities) هي القلب النابض للشركة — أي فلوس داخلة أو خارجة بسبب النشاط الأساسي للشركة + بعض البنود المرتبط...

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المعايير الدولية للمحاسبة IFRS

المعيار (7) الدولي للمحاسبة: قائمة التدفقات النقدية - الجزء الأول

thanaa.sallam

📌 أول حاجة: يعني إيه قائمة التدفقات النقدية؟ تخيل إن الشركة زي بيت فيه "حنفية فلوس" بتفتح وتسد طول السنة. قائمة التدفقات النق...

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المعايير الدولية للمحاسبة IFRS

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

thanaa.sallam

الإيضاحات المرفقة بالقوائم المالية هي زي الكتيّب أو الترجمة اللي بتيجي مع الجهاز اللي اشتريتيه. القوائم المالية نفسها (قائمة الدخل، المي...

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المعايير الدولية للمحاسبة IFRS

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

thanaa.sallam

📄 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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