www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﺔ: ﯾ ﺮ ﻤﺼ ﻟ ا ﺔ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟﺚﻟ ﺎ ﺜ ﻟ را ا ﺪ ﺔﻟﻼﺻ ﻧ ر ﺎ ﻘ ﺔﻣ ﯿ ﻟ و ﺔد اﺳ ر د ﺔ ﯿ ﯿﺠ ﻠ ﻟﺨ ا ﺔو ﯿ ﻟ و ﺪ ﻟ ا ﺔو ﯿ ﻜ ﯾ ﺮ ﻣ رباﻻ ﺎ ﺘﺠ ﻟ ﺎ ﺔﺑ ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ ﻧ ر ﺎ ﻘ ﻣ ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ د .ﻣﺤ ﺮ ﯾﻖ -ﻣﺼ ز ﺎ ﻗ ﺰ ﻟ ﺔا ﻌ ﻣ ﺎ ة –ﺟ ر ﺎ ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﺔ –ﻛ ﺒ ﺎﺳ ﻤﺤ ﻟ ا ذ ﺎ ﺘ اﺳ [email protected] http:// mstawfik. bizhosting. com 2006 ﺔ ـ ـ ﻣ ﺪ ﻘ 1ﻣ ر ﺎ ﯿ ﻌ د 35ﻣ ﺪ ﺎنﻋ ﯾ ﺎﺳﺮ ﻨ ﻤ ﺘﻀ ﺔ 2006ﻣ ﻨ ﻗﻢ 243ﻟﺴ رر ﺎ ﻤ ﺜ ﺘ ﺮاﻻﺳ ﯾ اروز ﺮ ﻮ 2006ﻗ ﯿ ﻟ رﻓﻲ 11ﯾﻮ ﺪ ﺻ ﻧﺖ ﺎ ةﻛ ﯿﺮ ﺮاﻻﺧ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ها ھﺬ ﺔ ).(1و ﯾ ﺮ ﺔﻣﺼ ﯿ ﺒ ﺎﺳ ﯿﺮﻣﺤ ﯾ ﺎ ﻌ هﻣﻦﻣ ر ا ﺪ ﺒﻖاﺻ ﺎﺳ ﻞﻣ ﺘﺤﻞﻣﺤﻞﻛ ﺪﻟ ﯾ ﺪ ﺔﺟ ﺒ ﺎﺳ ﻣﺤ ري ا ز ﻟﻮ را ا ﺮ ﻘ ﻟ ﻤﻮﺟﺐا ﺮﺑ ﯿ ﯾ ﺎ ﻌ د 8ﻣ ﺪ ﺎت )ﻋ ﺒ ﺎﺳ ﻤﺤ ﻠ ﻛﺰيﻟ ﺮ ﻤ ﻟ زا ﺎ ﮭ ﻟﺠ ﺎ:ا ﻤ ﯿﻦھ ﺘ ﻠ ﻘ ﺘ ﯿﻦﻣﺴ ﺘ ﮭ ﺪرﻣﻦﺟ ﻞﺗﺼ ﺒ ﻣﻦﻗ ﺔ ﻨ ﻢ 345ﻟﺴ ﻗ رر ا ز ﻟﻮ را ا ﺮ ﻘ ﻟ ﻮﺟﺐا ﻤ رﺑ ﺎ ﯿ ﻌ د 23ﻣ ﺪ ﺎ )ﻋ ﻘ ﺑ ﺎ دﺳ ﺎ ﺘﺼ ﻗ ةاﻻ ر ا ز و ،و ﺔ (2) ( 1997 ﻨ ﻢ 503ﻟﺴ ﻗ ر . (2002 ﺎت رﺳ ﺎ ﻤ ﻤ ﻟ ا ﻢو ﯿ ﻨﻈ ﺘ ﻟ ﺄنا ﺎﺑﺸ ﻣ ﺎ ﻤ ﯾﺪﺗ ﺪ ﺎﺟ ﯿ ﺒ ﺎﺳ ﺎﻣﺤ ﺪوﺿﻌ ﺘﺠ ﯾﺪﯾﺴ ﺪ ﻟﺠ را ﺎ ﻤ ﺜ ﯾﺮاﻻﺳﺘ ز رو ا رﻗﺮ ﺪو ﺑﺼ و ء ﻟﻀﻮ ﺎءا ﻘ ﻟ ﺎنا ﻜ ﻤ ﯿﺔﺑ ﻤ ﻜﻮنﻣﻦاﻻھ ﯾ ،و ﺎت ﻛ ﺮ ﻟﺸ ﻤﺔا ﻛ ﻮ دئﺣ ﺎ ﺒ ﺬﻣ ﯿ ﻔ ﻨ ﺎﻓﻲﺗ رھ و د ﺔو ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ وﻻتا ا ﺰ ﻤ ﻟ ا و ﻢ ﯿ ﯿ ﻘ لﻓﻲﺗ ﺪﺧﻮ ﻟ ونا ﻟﻚد ذ ،و ﻤﮫ اﺣﻲدﻋ ﺎنﻧﻮ ﯿ ﮭﺪفﺑ ،ﺑ ﻣﺔ ﺎ ﻟﮭ ﺔا ﯿ ﻟ و ﺪ ﻟ ربا ﺎ ﺘﺠ ﻟ ﻢا ﺎھ ﺔﺑ ﻧ ر ﺎ ﻘ ،ﻣ ﮫ ﻤ ﯿ ﯿ ﻘ ﺗ ﮫو ﯿ ﻠ ﻋ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟﺚﻟ ﺎ ﺜ ﻟ را ا ﺪ ﯿﺔﻟﻼﺻ ﻟ و اﺳﺔد ر لد ﺒﺤﺚ –ﻣﻦﺧﻼ ﻟ اا ﺬ ﻟﻚ –ﻓﻲھ ﻢذ ﺘ ﯿ ة.وﺳ ﺪ ﻠﻲﺣ رﻋ ﺎ ﯿ ﻌ ﻞﻣ ﯿﻞﻛ ﺎﺻ ﻔ ﺗ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ل ﺎ ةﻓﻲﻣﺠ ﺋﺪ ا ﺮ ﻟ ﯿﺔا ﯿﺠ ﻠ ﻟﺨ ا ﯿﺔو ﻟ ﺪو ﻟ ا ﯿﺔو ﻜ ﯾ ﺮ ﻣ ﺎرباﻻ ﺘﺠ ﻟ ﺎ ﯿﺔ(ﺑ ﺑ ﺎ ﯾﺠ ا ﯾﺔ ) ﺎر ﺒ ﺘ اﺧ ﻧﺔو ر ﺎ ﻘ ﺔﻣ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ا ﺔ. ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ ﺋﺺﺑ ﺎ ﺧﺼ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟﺚﻟ ﺎ ﺜ ﻟ را ا ﺪ ﺎءاﻻﺻ ﻨ ﻠﻲﺑ ﺎتﻋ ﺮﺣ ﺘ ﻘ ﻣ ﺔو ﯿ ﻟ و ﺎتا 2ﻣﻼﺣﻈ ﻣﻞ ﺎ ﻜ ﺘ رﻣﺆﺳﺴﻲ(ﻣ ﺎ اﻃ ﻤﻲ ) ﺒ ﻨﻈ رﺗ ﺎﻣﺤﻮ ﮭ ﻘ ﺒ ةدونانﯾﺴ ﯿﺮ راﻻﺧ ﺎ ﻤ ﺜ ﺘ ةاﻻﺳ ر ا ﯿﺮوز ﯾ ﺎ ﻌ رتﻣ ﺻﺪﮫ ).(3 ﻧ ﺎ ﯿ ﻟ ﺌﻮ ﻣﺴ ﺎو ھ ﺎؤ ﻨ زﺑ ﺎ ﺔﺟﮭ ﯿ ﻌ ﺒ ﺗ ﺎو ھ ﯾﺮ ﻮ ﺗﻄ ﺮو ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ رﺑ ا ﺮ ﻤ ﺘ ﻤﻦاﺳ ﯾﻀ ﺔ ﻜ ﻠﻲﺷﺒ ﺔﻋ ﯿﻮ - 2006ﻣﻦﺻﻔﺤ ﻟ ﻮ ﯾﺔﯾ ﺎ ﮭ ة –ﻓﻲﻧ لﻣﺮ و رﻻ ﺎ ﻤ ﺜ ةاﻻﺳﺘ ر ا ز ﺮو ﯿ ﯾ ﺎ ﻌ رتﻣ ﺻﺪﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻘﻞﻟ ﺘ ﻊﻣﺴ ﻗ ﻮ ﯿﺺﻣ ﻟﻚدونﺗﺨﺼ ذ ،و ﺎل ﻤ ﻟ ﻮقا ﺔﺳ ﺌ ﯿ ﻊھ ﻗ ﻮ ﻊﻣ ﺒ ﺘ ﻧﺖﺗ ﺮ ﺘ ﻧ اﻻ ﻟﻲان ﺄنا ﻟﺸ اا ةﻓﻲھﺬ ر ﺎ ﻻﺷ ﯾﺠﺪرا ﺎ.و ﻠﻖﺑﮭ ﻌ ﺘ ﺎﯾ ﻌﺮضﻛﻞﻣ ﯿﺔﯾ ﻟ و ﺪ ﻟ ﺎتا ﻣ ﻮ ﻠ ﻌ ﻟﻤ ﺔا ﻜ ﺒ ﻠﻲﺷ ﻋ ﺔ ﻜ ﺒ ﻠﻲﺷ ﻜﻲ FASBﻋ ﯾ ﺮ ﻣ ﯿﺔاﻻ ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻠﺲﻣ ﻊﻣﺠ ﻗ ﻮ ﺪرﻋﻦﻣ ﺔﺗﺼ ﯿ ﻜ ﯾ ﻣﺮ ﺮاﻻ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا ﺎ ). (4 ﺮھ ﯿ ﺔوﻏ ﯾ ﺰ ﯿ ﻟ ﺎ ﻤ ﻟ ا ﺔو ﯾ د ﻌﻮ ﻟﺴ ا ﺔو ﯿ ﯿﺠ ﻠ ﻟﺨ ا ﺔو ﯿ ﻟ ﺪو ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﺔﻟ ﺒ ﻨﺴ ﻟ ﺎ ﻞﺑ ﺜ ﻤ ﻟ ﺎ ﺑ ،و ﻧﺖ ﺮ ﺘ ﻧ اﻻ م ﺪ ﺘﺨ ﻜﻦﻻيﻣﺴ ﻤ ﯿﻦﯾ ﺘ ﻤﻮﻋ ﻤﻂ PDFﻓﻲﻣﺠ ﻨ ﻘﻂﺑ ﺔﻓ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ رﻛﻞﻣ ﺪ ةﺗﺼ ولﻣﺮ ﻻﯿﮫ ﺎﻓ ﻤ ﻜﻞﺑ رﻛ ﺎ ﻤ ﺜ ﺘ ﯾﺮاﻻﺳ ز رو ا ﺎ (1) :ﻗﺮ ﻤ ﻗﻊھ ﻤﻮ ﻟ ﻔﺲا ﮫﻣﻦﻧ ﺒ ﺎﺳ ﺎﻟﺤ ﻤ ﮭ ﻟ ا ﺰ ﻧ ﻧﺖا ﺮ ﺘ ﻧ ﻻ ﻜﺔا ﺒ ﻟﺸ ة ). (5 ﺪ ﻠﻲﺣ رﻋ ﺎ ﯿ ﻌ ﻞﻣ ،ﻛ ﺔ )(2 ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﺮضا دوﻋ ا ﺪ ﺮيﻻﻋ ﻨﻈ ﻟ را ﺎ اﻻﻃ ﺘﻲ ﻟ ﺔا ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻧﺔﺑ ر ﺎ ﻘ ﺔﻣ ﺒ ﺎﺳ ﻤﺤ ﻠ ﯿﺔﻟ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎنا ﯿ ﺒ ﺔﺑ ﻠ ﻣ ﺎ ﻜ ﺘ لﻣ و ا ﺪ ﻠﻲﺟ ﺎﯾ ﻤ ﯿ ﻓا: ﺮ ﯿ ﺪرتاﺧ ﺻ ﯿﺔ ﻟ ﺪو ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﻠ ﺲا ةﻋﻦﻣﺠ ر ﺪ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻠ ﯿﺔﻟ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎنا ﯿ ﺎنﺑ م 2006ﻛ ﺎ ﺘﺼﻒﻋ ﻨ ﺘﻲﻣ ﺣ ﻧﺖ ( http://www .iasb. org ﺮ ﺘ ﻧ ﺔاﻻ ﻜ ﺒ ﻠﻲﺷ ﻠﺲﻋ ﻤﺠ ﻟ ﻊا ﻗ ﻮ ﻤ ﺎﻟ ﻘ ﺒ ﺔ )ﻃ ﯾ ﺰ ﯿ ﻠ ﻧﺠ ﺔاﻻ ﻐ ﻠ ﻟ ﺎ ﻟﻲﺑ ﺎ ﺘ ﻟ ﺎ ﺔﻛ ﺒ ﺎﺳ ﻤﺤ ﻠ ﻟ ﻢ(: ﺋ ﺎ رﻗ ﺎ ﯿ ﻌ )37 = 31 + 5 + 1ﻣ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik (1 ) ﻢ ﻗ لر و ﺪ ﺟ ﺔ ﺒ ﺎﺳ ﻤﺤ ﻠ ﺔﻟ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﺲا ةﻋﻦﻣﺠ ر ﺪ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻠ ﺔﻟ ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎنا ﯿ ﺑ --------------------------------------------------------------------------------------------------------------------------Framework for the Preparation and Presentation of Financial Statements IFRS and IAS Summaries IFRS 1 First-time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts see also: IFRS 4 Frequently asked questions and Projects relating to Financial Instruments IFRS 5 Non-current Assets Held for Sale and Discontinued Operations IAS 1 Presentation of Financial Statements IAS 2 Inventories IAS 7 Cash Flow Statements IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 Events After the Balance Sheet Date IAS 11 Construction Contracts IAS 12 Income Taxes IAS 14 Segment Reporting IAS 16 Property, Plant and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting for Government Grants and Disclosure of Government Assistance IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 26 Accounting and Reporting by Retirement Benefit Plans IAS 27 Consolidated and Separate Financial Statements IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Economies IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments: Disclosure and Presentation see also: See also Financial Instruments - other issues IAS 33 Earnings per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition and Measurement see also: See also Financial Instruments - other issues www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik IAS 40 Investment Property IAS 41 Agriculture -1 -2 -3 -4 -5 -6 -7 -8 -9 - 10 - 11 - 12 - 13 - 14 - 15 - 16 - 17 - 18 - 19 - 20 - 21 - 22 - 23 - 24 - 25 - 26 - 27 - 28 - 29 - 30 - 31 - 32 ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ IAS 1ﻋﺮضا ﺰون ﻤﺨ ﻟ IAS 2ا ﺔ ﯾ ﺪ ﻘ ﻨ ﻟ ﺎتا ﻘ ﻓ ﺪ ﺘ ﻟ ﻢا ﺋ ا IAS 7ﻗﻮ ﺔ ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎتا ﺎﺳ ﯿ ﻟﺴ اتﻓﻰا ﺮ ﯿ ﻐ ﺘ ﻟ ا ﺔو ﯾ ﺮ ﻮھ ﻟﺠ ﺎءا ة,اﻷﺧﻄ ﺘﺮ ﻔ ﻟ ةا ر ﺎ ﺑﺢأوﺧﺴ ﻓﻰر ﺎ IAS 8ﺻ ﯿﺔ ﻧ ا ﺰ ﯿ ﻤ ﻟ ﯾﺦا ر ﺎ ﺘ ﺔﻟ ﻘ ﻟﻼﺣ اثا ﺪ IAS 10اﻷﺣ ات ﺎء ﻧﺸ داﻹ ﻮ ﻘ IAS 11ﻋ ﺪﺧﻞ ﻟ ﺋﺐا ا ﺮ IAS 12ﺿ ﺔ ﯿ ﺎﻋ ﻘﻄ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ IAS 14ا ات ﺰ ﯿ ﮭ ﺘﺠ ﻟ ات ,ا ﺪ ﻌ ﻤ ﻟ ﺎت,ا ﻜ ﻠ ﺘ ﻤ ﻤ ﻟ IAS 16ا ات ر ﺎ ﯾﺠ IAS 17اﻹ د ا ﺮ ﯾ IAS 18اﻹ ﯿﻦ( ﻔ ﻮﻇ ﻤ ﻟ ا ﯿﻦ ) ﻣ ﺪ ﺘﺨ ﻤﺴ ﻟ ﻓﻊا ﺎ ﻨ IAS 19ﻣ ﯿﺔ ﻣ ﻮ ﻜ ﻟﺤ اتا ﺪ ﺎﻋ ﻤﺴ ﻟ ﺎحﻋﻦا ﻓﺼ اﻹ ﺔو ﯿ ﻣ ﻮ ﻜ ﻟﺤ ﻨﺢا ﻤ ﻟ ﺔﻋﻦا ﺒ ﺎﺳ ﻤﺤ ﻟ IAS 20ا ﺔ ﯿ ﺒ ﻨ ﻤﻼتاﻷﺟ ﻌ ﻟ ﺮفا ﺎرﺻ ﻌ اتﻓﻰأﺳ ﺮ ﯿ ﻐ ﺘ ﻟ ﺮا ﺛ IAS 21أ اض ﺘﺮ ﻗ ﯿﻒاﻻ ﻟ ﺎ ﻜ IAS 23ﺗ ﺔ ﻗ ﻌﻼ ﻟ اتا افذ ﺮ ﺎحﻋﻦاﻷﻃ ﻓﺼ IAS 24اﻹ ﺪ( ﺎﻋ ﻘ ﺘ ﻟ ﻓﻊا ﺎ ﻨ ﺔﻣ ﺎت )ﺧﻄ ﺎﺷ ﻌ ﻤ ﻟ ﺮﻋﻦا ﯾ ﺮ ﻘ ﺘ ﻟ ا ﺔو ﺒ ﺎﺳ ﻤﺤ ﻟ IAS 26ا ﺔ( ﻌ ﻤ ﻤﺠ ﻟ ا ة) ﺪ ﻮﺣ ﻟﻤ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ IAS 27ا ﺔ ﻠ ﯿ ﻣ ﺎتز ﻛ ﺮ اتﻓﻰﺷ ر ﺎ ﻤ ﺜ ﺘ ﺔﻋﻦاﻻﺳ ﺒ ﺎﺳ ﻤﺤ ﻟ IAS 28ا ﻢ ﺘﻀﺨ ﻟ ﺔا ﯿ ﻟ ﺎ ﺎتﻋ ﯾ د ﺎ ﺘﺼ ﻗ ﺔﻓﻰاﻻ ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ IAS 29ا ﺔ ﻠ ﯿ ﺜ ﻤ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﺎتا ﻤﺆﺳﺴ ﻟ ا ﻮكو ﻨ ﺒ ﻠ ﺔﻟ ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ﺎحﻓﻰا ﻓﺼ IAS 30اﻹ ﺔ ﻛ ﺮ ﺘ ﻤﺸ ﻟ ﺎتا وﻋ ﺮ ﻤﺸ ﻟ ﻟﺤﺼﺺﻓﻰا ﺔﻋﻦا ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ IAS 31ا ﺮض ﻌ ﻟ ا ﺎحو ﻓﺼ ﺔ:اﻹ ﯿ ﻟ ﺎ ﻟﻤ اتا و د IAS 32اﻷ ﻢ ﻟﺴﮭ ﺔا ﯿ ﺑﺤ IAS 33ر ﺔ( ﯾ ﺮ ﺘ ﻔ ﻟ ا ﺔ) ﯿ ﻠ ﻤﺮﺣ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ IAS 34ا ل ﺔاﻷﺻﻮ ﻤ ﯿ ﺎضﻗ ﻔ ﻧﺨ IAS 36ا ﺔ ﺋ ر ﺎ ﻟﻄ لا ﺔ,اﻷﺻﻮ ﺋ ﺎر ﻟﻄ ﺎتا ﻣ ا ﺰ ﺘ ﻟ ﺎت,اﻻ ﻤﺨﺼﺼ ﻟ IAS 37ا ﺔ ﻮﺳ ﻤ ﻠ ﻤ ﻟ ﺮا ﯿ ﻮلﻏ IAS 38اﻷﺻ ﺎس ﯿ ﻘ ﻟ ا ﻘﻖو ﺘﺤ ﻟ ﺔ:ا ﯿ ﻟ ﺎ ﻟﻤ اتا و د IAS 39اﻷ ﺎت ﻜ ﻠ ﺘ ﻤ ﻤ ﻟ اتا ر ﺎ ﻤ ﺜ ﺘ IAS 40اﺳ ﺔ اﻋ ر ﺰ ﻟ IAS 41ا ﮫ( ﯿ ﻟ ﺎ ﻌ ﺔﺑ ﻨ ﯿ ﺒ ﻣ ﯿﺮ ) IFRS ﯾ ﺎ ﻌ ﺔﻣ ﻤﺴ ﺧ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﻢ ) (2 ﻗ لر ﺪو ﺟ ﺔ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎﻣﻦا ﻠﮭ ﺑ ﺎ ﻘ ﺎﯾ ﻣ ﺔو ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟﺚﻟ ﺎ ﺜ ﻟ را ا ﺪ مووﺻﻒاﻻﺻ ﺎ ﻗ ر ا ﺎت ﻠﺤ ﻤﺼﻄ ﻟ ﯾﻒا ﺮ ﻌ ﺔﺗ ﻤ ﺋ ﺎ ﺔ 1 + Frameworkﻗ ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ﺮضا دوﻋ ا ﺪ ﺎراﻋ ر 1 +اﻃ ﺎ ﯿ ﻌ د 35ﻣ ﺪ )ﻋ ﺎت( ﻟﺠ ﺎ ﻌ ﻤ ﻟ ﻠﺤﻖا 1+ﻣ ر ﺎ ﯿ ﻌ ﻤ ﻟ وﺻﻒا ر ﺎ ﯿ ﻌ ﻤ ﻟ ﻢا ﻗ ر ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) )1 ﻗ ر ﺔ IAS 1 ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﺮضا ﻋ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ ))2 ﻗ ر ﺰون IAS 2 ﻤﺨ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ ))4 ﻗ ر ﺪي IAS 7 ﻘ ﻨ ﻟ ﻓﻖا ﺪ ﺘ ﻟ ﻢا ﺋ ا ﻮ ﻗ ﺔو ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ اتا ﯾﺮ ﺪ ﻘ ﺘ ﻟ اتﻓﻰا ﺮ ﯿ ﯿ ﻐ ﺘ ﻟ ا ﺔو ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎتا ﺎﺳ ﯿ ﻟﺴ ﺔ ا ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﺎء IAS 8 اﻷﺧﻄ ﻢ ))5 ﻗ ر ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ ))7 ﻗ ر ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ ))8 ﻗ ر ﺔ IAS 10 ﯿ ﻧ ا ﺰ ﯿ ﻤ ﻟ ﯾﺦا ر ﺎ ﺘ ﺔﻟ ﯿ ﻟ ﺎ ﺘ ﻟ اثا ﺪ اﻷﺣ ﺎء IAS 11 ﻧﺸ داﻹ ﻮ ﻘ ﻋ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (10 ﻗ ر ﺎ IAS 16 ﮭ ﺗ ﺎ ﻛ ھﻼ إ ﺔو ﺘ ﺑ ﺎ ﺜ ﻟ لا اﻷﺻﻮ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (11 ﻗ ر د IAS 18 ا ـﺮ ـ ـ ـ ـ ـ ﯾ اﻹ ات ﺪ ﺎﻋ ﻤﺴ ﻟ ﺎحﻋﻦا ﻓﺼ ﯿﺔواﻹ ﻣ ﻮ ﻜ ﻟﺤ ﻨﺢا ﻟﻤ ﺔﻋﻦا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺔ ا ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﺔ IAS 20 ﯿ ﻣ ﻜﻮ ﻟﺤ ا ﻢ) (12 ﻗ ر ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (13 ﻗ ر ﺔ IAS 21 ﯿ ﺒ ﻨ ﻤﻼتاﻷﺟ ﻌ ﻟ ﺮفا رﺻ ﺎ ﻌ اتﻓﻰأﺳ ﺮ ﯿ ﻐ ﺘ ﻟ را ﺎ ﺛ أ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (14 ﻗ ر اض IAS 23 ﺮ ﺘ ﻗ ﻻ ﺔا ﻔ ﻠ ﻜ ﺗ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (15 ﻗ ر ﻗﺔ IAS 24 ﻌﻼ ﻟ افذوىا ﺮ ﺎحﻋﻦاﻷﻃ ﻓﺼ اﻹ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (17 ﻗ ر ﺔ IAS 27 ﻠ ﻘ ﺘ ﻤﺴ ﻟ ﺔوا ﻌ ﻤ ﻤﺠ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ا www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (18 ﻗ ر ﺔ IAS 28 ﻘ ﯿ ﻘ ﺎتﺷ ﻛ ﺮ اتﻓﻰﺷ ﺎر ﻤ ﺜ ﺘ اﻻﺳ ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ﺎتا ﺆﺳﺴ ﻤ ﻟ ﻮكوا ﻨ ﺒ ﻠ ﺔﻟ ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﺎ ﺎحﺑ ﻓﺼ ﺔ اﻻ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﺔIAS 30 ﺑﮭ ﺎ ﻤﺸ ﻟ ا ﻢ) (19 ﻗ ر ﺮ ﯿ ﺄﺟ ﺘ ﻟ ﺎتا ﯿ ﻠ ﻤ ﻌ ﺔﺑ ﻘ ﻠ ﻌ ﺘ ﻤ ﻟ ﺔا ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺪوا اﻋ ﻮ ﻘ ﻟ ﺔ ا ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻠﻰ IAS 17 ﯾ ﻮ ﻤ ﺘ ﻟ ا ﻢ) (20 ﻗ ر ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (21 ﻗ ر ﺪ IAS 26 ﺎﻋ ﻘ ﺘ ﻟ ﺎا ﯾ ا ﻢﻣﺰ ﯾﺮﻋﻦﻧﻈ ﺮ ﻘ ﺘ ﻟ ﺔوا ﺒ ﺎﺳ ﻤﺤ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (22 ﻗ ر ﺎح IAS 33 ﺑ ﻷر ﻢﻓﻲا ﮭ ﻟﺴ ﯿﺐا ﻧﺼ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (23 ﻗ ر ﺔ IAS 38 ﻮﺳ ﻤ ﻠ ﻤ ﻟ ﺮا ﯿ لﻏ اﻷﺻﻮ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (24 ﻗ ر ﻞ IAS 12 ﺪﺧ ﻟ ﺋﺐا ا ﺮ ﺿ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (25 ﻗ ر ﺮض IAS 32 ﻌ ﻟ ا ﺎحو ﻓﺼ ﻹ ﺔ :ا ﯿ ﻟ ﺎ ﻤ ﻟ اتا و د اﻷ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (26 ﻗ ر ﺎس IAS 39 ﯿ ﻘ ﻟ ا افو ﺮ ﺘ ﻻﻋ ﺔ :ا ﯿ ﻟ ﺎ ﻤ ﻟ اتا و د اﻷ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (27 ﻗ ر ﺔ IAS 31 ﻛ ﺘﺮ ﻤﺸ ﻟ ﺎتا وﻋ ﻤﺸﺮ ﻟ ﺔﻓﻰا ﯿ ﻜ ﻠ ﻤ ﻟ ﺣﺼﺺا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (28 ﻗ ر ﺔ IAS 37 ﻠ ﻤ ﺘ ﻤﺤ ﻟ ﺎتا ﻣ ا ﺰ ﺘ ﻟ لواﻻ ﻮ اﻷﺻ ﺎتو ﻤﺨﺼﺼ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (29 ﻗ ر ل IFRS 3 ﺎ ﻤ ﯿﻊاﻷﻋ ﻤ ﺗﺠ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (30 ﻗ ر ﯾﺔ IAS 34 ر و ﺪ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (31 ﻗ ر ل IAS 36 ﻮ ﻷﺻ ﺔا ﻤ ﯿ لﻗ ﻤﺤﻼ اﺿ ﺮ ﯿ ﺎتﻏ ﯿ ﻠ ﻤ ﻌ ﻟ ﯿﻊوا ﺒ ﻟ ﺮضا ﻐ ﺎﻟ ﮭ ﻔﻆﺑ ﺘ ﻤﺤ ﻟ ﺔا ﻟ و ا ﺪ ﺘ ﻤ ﻟ ﺮا ﯿ لﻏ ﺔ اﻷﺻﻮ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ة IFRS 5 ﻤﺮ ﺘ ﻤﺴ ﻟ ا ﻢ) (32 ﻗ ر www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (33 ﻗ ر ﺔ IAS 14 ﯿ ﺎﻋ ﻘﻄ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (34 ﻗ ر رى IAS 40 ﺎ ﻘ ﻌ ﻟ ﺎرا ﻤ ﺜ ﺘ اﻻﺳ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (35 ﻗ ر ﺔ IAS 41 اﻋ ر ﺰ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (36 ﻗ ر ﺔ IFRS 6 ﯿ ﻨ ﯾ ﺪ ﻌ ﺘ ﻟ دا ار ﻤﻮ ﻟ ﻢا ﯿ ﯿ ﻘ ﯿﺐﻋﻦوﺗ ﻘ ﻨ ﺘ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (37 ﻗ ر ﯿﻦ IFRS 4 ﻣ ﺄ ﺘ ﻟ دا ﻮ ﻘ ﻋ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (38 ﻗ ر ﯿﻦ IFRS 7 ﻠ ﻣ ﺎ ﻌ ﻟ ﺎا ﯾ ا ﻣﺰ ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ را ﺎ ﯿ ﻌ ﻣ ﻢ) (39 ﻗ ر ﻢ IFRS 2 ﻠﻰأﺳﮭ ﺔﻋ ﯿ ﻨ ﺒ ﻤ ﻟ ﺎتا ﻓﻮﻋ ﺪ ﻤ ﻟ ا ﺔ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ةﻓﻰﻣ د ر ا ﻮ ﻟ ﺎتا ﻠﺤ ﻤﺼﻄ ﻟ ﯾﻒا ﺮ ﻌ ﺔﺗ ﻤ ﺋ ﺎ ﻗ ﺎت ﻠﺤ ﻤﺼﻄ ﻟ ﯾﻒا ﺮ ﻌ ﺔﺗ ﻤ ﺋ ﺎ ﻗ ﺔ Glossary ﯾ ﺮ ﻤﺼ ﻟ ا ﺎت ﻟﺠ ﺎ ﻌ ﻤ ﻟ ﻠﺤﻖا ﻣ ﺮ ﯾ ﺎر ﻘ ﺘ ﻟ دا ا ﺪ ﺔﻻﻋ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻠ ﺎﻟ ﻘ ﺒ ﺎﻃ ﻘﮭ ﯿ ﺒ ﻨﻰﺗﻄ ﺜ ﺘ ﻤﺴ ﻟ ﺎتا ﻟﺠ ﺎ ﻌ ﻤ ﻟ ا ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ا ﺮي ﯾ ﺪ ﺎنﺗﺼ ﯿ ﺑ او ﺪ ﯿ ﮭ ﻤ ﺗ ﺮو ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎتا ﻠﺤ ﯾﻒﻣﺼﻄ ﻌﺮ ﺔﺗ ﻤ ﺋ ﺎ ﺔﻗ ﻨ ﻤ ﺘﻀ ةﻣ ﺮ ﯿ ﺔاﻻﺧ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﺪرتﻣ ﺻﻠﻲ: ﺎﯾ ﻞﻣ ﻤ ﺎﺷ ﮭ ﻘ ﯿ ﺒ اتﻣﻦﺗﻄ ء ﺎ ﻨ ﺜ ﺘ ﺎﻻﺳ ﻣﻞﺑ ﺎ ﻛ ﯾﻦ ﺪ ﻟ دﻣﺤﻲا ﻤﻮ ﻮرﻣﺤ ﺘ ﻛ ﺪ ﻟ ذا ﺎ ﺘ ﺪاﻷﺳ ﯿ ﻟﺴ را ا ﺮ ﻤﻮﺟﺐﻗ ﺔﺑ ﺒ ﺎﺳ ﻤﺤ ﻠ ةﻟ ﺪ ﯾ ﺪ ﻟﺠ ﺔا ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺪرتا ﺻ ﺘﻲ ﻟ ا ﺎو ﯿ ﻟ ﺎ ﺎﺣ ﻘﮭ ﯿ ﺒ ريﺗﻄ ﺎ ﻟﺠ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ةﻣﺤﻞﻣ ﺪ ﯾ ﺪ ﻟﺠ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻞا م 2006وﺗﺤ ﺎ ﻌ ﻢ 243ﻟ ﻗ ر ﺔ . 2002 ﻨ 345 ،ﻟﺴ ﺔ 1997 ﻨ ﻤﻲ 503ﻟﺴ ﻗ ﯿﻦر ﯾ ر ا ﻮز ﻟ ﯾﻦا ار ﺮ ﻘ ﻟ ﺎ ﺎﺑ رھ ا ﺪ ﺒﻖإﺻ ﺳ ﺮ ﯾ ر ﺎ ﻘ ﺘ ﻟ دا ا ﺪ ﯿﺔﻹﻋ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻠ ًﻟ ﺎ ﻘ ﺒ ﺎ 35ﻃ ھ د ﺪ ﻠﻎﻋ ﺒ ﺘﻰﯾ ﻟ ا ﺔ -و ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﺪتﻣ أﻋ ﻠﺤﻖ ﻤ ﺎﺑ ﯿﮭ ﻟ رإ ﺎ ﻤﺸ ﻟ ﺎتا ﻟﺠ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ ﺜ ﺘ ﺎﺳ ﻟﻚﺑ ذ ﯿﻦو ﺒ ﺎﺳ ﻤﺤ ﻠ ﻟﻰﻟ و ﺪ ﻟ دا ﺎ ﺗﺤ ةﻣﻦاﻻ ر د ﺎ ﻟﺼ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ا ﺎت . ﻟﺠ ﺎ ﻌ ﻤ ﻟ ا ﺪ ﯿ ﻤﮭ ﺘ ﻟ ﻤﻦا ﺘﻀ ﺔوﯾ ﯾ ﻤﺼﺮ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ أﻣﻦﻣ ﺰ ﺘﺠ ﺰءﻻﯾ ﺪﺟ ﻌ اﯾ ﺪ ﯿ ﻤﮭ ةﺗ ﺪ ﯾ ﺪ ﻟﺠ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻤﻦا ﺘﻀ ﺗ ﻠﻰ : ﺎﯾ ةﻣ ﺎ اﻋ ﺮ ﻢﻣ ﺘ انﯾ ﺔ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻠ ﺎﻟ ﮭ ﺘ ﻟﺠ ﺎ ﻌ ﺔﻓﻰﻣ ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎﻓﻰا ﻟﮭ ﺎو ﻨ ﻢﺗ ﺘ ﻢﯾ ﺘﻰﻟ ﻟ ﺎتا ﻮﻋ ﻤﻮﺿ ﻟ .1ﺗﺨﻀﻊا ﺎت . ﻮﻋ ﻤﻮﺿ ﻟ ها ﺬ لھ ﺎو ﻨ ﺘ ﺘﻰﺗ ﻟ ﺔا ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ را ﺪو ﯿﻦ ﺻ ﺔﻟﺤ ﯿ ﻟ ﺎ ﻤ ﻟ ﯾﺮا ر ﺎ ﻘ ﺘ ﻟ دا ا ﺪ ﻹﻋ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ه ﺬ ةوﻓﻰھ ر ﻮ ﻨﺸ ﻤ ﻟ ةوا ﺪ ﻤ ﺘ ﻌ ﻤ ﻟ ﺔا ﯿ ﻟ ﺎ ﻟﻤ ﺎا ﮭ ﻤ ﺋ ا دﻗﻮ ا ﺪ ﺔﻋﻦإﻋ ﻟ ﺌﻮ ةﻣﺴ ﺄ ﻨﺸ ﻤ ﻟ ةا ر ا د ﺮإ ﺒ ﺘ ﻌ .2ﺗ ﺔﻣﻦ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﺎءﺑﻤ ﺎﺟ ﻤ ﻢﺑ ﺋ ا ﻮ ﻘ ﻟ ها ﺬ دھ ا ﺪ ﺪإﻋ ﻨ مﻋ ﺰ ﺘ ﻠ ﺔﯾﺠﺐأنﺗ ﻟ ﺎ ﻟﺤ ا ﺮض. ﺎحوﻋ ﻓﺼ ﺎتوإ ﻟﺠ ﺎ ﻌ ﻣ ﻢو ﯿ ﯿ ﻘ ﺘ ﻟ ﯿﻞوا ﻠ ﺘﺤ ﻟ ﻞا ﺔﻣﻦأﺟ ﯿ ﻟ ﺎ ﺎتﻣ ﻧ ﺎ ﯿ ﻢأوﺑ ﺋ ا ﻮ اجﻗ ﺮ ﺘﺨ ﻟﻰاﺳ ةإ ﺄ ﻨﺸ ﻟﻤ ةا ار د ﺎجإ ﺘ ﺪﺗﺤ .3ﻗ ﺔ ﯿ ﻠ اﺧ ﺎتد ﻧ ﺎ ﯿ ﻢوﺑ ﺋ ا ﻮ ﺔﻗ ﺑ ﺎ ﺜ ﻤ ﺎتﺑ ﻧ ﺎ ﯿ ﺒ ﻟ ﻢأوا ﺋ ا ﻮ ﻘ ﻟ ها ﺬ ﺪھ ﻌ ﺔﺗ ﻟ ﺎ ﻟﺤ ها ﺬ ،وﻓﻰھ ر ا ﺮ ﻘ ﻟ ذا ﺎ ﺗﺨ ا ةﻓﻰ د ار ﻟﻮ ﺮضا ﻌ ﻟ ﺎحوا ﻓﺼ ﺎتواﻹ ﻟﺠ ﺎ ﻌ ﻤ ﻟ ﺎ ﺎﺑ دھ ا ﺪ مﻓﻰإﻋ ا ﺰ ﺘ ﻟ ورىاﻻ ﺮ ﻟﻀ ﯿﺲﻣﻦا ﻟ د ﺎ ﻌ ﺑ ﺎتإ ﻧ ﺎ ﯿ ﺒ ﻟ وا ﻢأ ﺋ ا ﻘﻮ ﻟ ها ﺬ ﮭ ﺎﻟ ﮭ ﻤ ﯾ ﺪ ﻘ ﺪﺗ ﻨ ةﻋ ر ا د ﻠﻰاﻹ ﯾﺠﺐﻋ ﺔ .و ﯾ ﻤﺼﺮ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻣ ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ﺎتا ﻧ ﺎ ﯿ ﺒ ﻟ ﻢأوا ﺋ ا ﻮ ﻘ ﻟ ﻞا ﺜ ﺎﺗﻤ ﮭ ﻧ ﺄ هﺑ د ﺎ ﻘ ﺘ ﻟﻰأﻋ دىإ ﺆ ﺪﯾ ﺎﻗ ﮭ ﻣ ﺪ ﺘﺨ ﺪىﻣﺴ ﺒﺲﻟ أىﻟ ة. ر ﻨﺸﻮ ﻤ ﻟ ةوا ﺪ ﻤ ﺘ ﻌ ﻤ ﻟ ا ات ﺮ ﻘ ﻔ ﻟ ها ﺬ ﻌﺾھ ﺎر .ﺑ ﯿ ﻌ ﻤ ﻟ ﻮعا ﻮﺿ لﻣ ﺎو ﻨ ﺘ اتﺗ ﺮ ﻘ ﻔ ﻟ دﻣﻦا ﺪ ﻠﻰﻋ رﻋ ﺎ ﯿ ﻌ ﻮىﻛﻞﻣ ﺘ .4ﯾﺤ ﻞﺷﺮح ﺜ ﻤ ﺮىﺗ اتاﻷﺧ ﺮ ﻘ ﻔ ﻟ ﯿﻦأنا رﻓﻰﺣ ﺎ ﯿ ﻌ ﻤ ﻟ ﻞﻧﺺا ﺜ ﻤ ﻞوﺗ ﺋ ﺎ ﯿﻚﻣ ﻤ ﻮعﺑﺨﻂ ﺳ ﺒ ﻣﻄ ة. ﺪ اﺣ ةو ﺪ ﻮﺣ ﺎﻛ ﮭ ﺮﺣ ﻊ ﺷ ﯿﺮ ﻣ ﯾ ﺎ ﻌ ﻤ ﻟ ةا ء ا ﺮ لﻗ ا ﻮ ﻞاﻷﺣ ر وﯾﺠﺐ ﻓﻰ ﻛ ﺎ ﯿ ﻌ ﻤ ﻠ ﻟ م ﺎ ﻗ ر ﻞأ ﯾ ﺪ ﻌ ﺎوﺗ ﮭ ﻓ ﺬ ًﻣﻦﺣ ﻻ ﺪ ةﺑ ﺎ ﻐ ﻠ ﺎﻣ ﻧﮭ ﺄ ﺎﺑ ﮭ ﻣ ﺎ ﻣ ﺮأ ﯿ اتأﺷ ﻘﺮ ﻠﻰﻓ ﺮﻋ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻌﺾا ﻮىﺑ ﺘ .5ﺗﺤ ات ﺮ ﻘ مﻓ ﺎ ﻗ ر ﻞأ ﻠﺴ ﻠﻰﺗﺴ ﺔﻋ ﻓﻈ ﺎ ﻤﺤ ﻠ ﻠﻮبﻟ ااﻷﺳ ﺬ مھ ﺪ ﺘﺨ ﺪاﺳ ﻗ ﺔ .و ﯿ ﻟ ﺎ ﺘ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ اتا ﺮ ﻘ ﻓ ﺮى. ﺮأﺧ ﯿ ﯾ ﺎ ﻌ ﺎﻓﻰﻣ ﯿﮭ ﻟ ةإ ر ﺎ ﺪاﻹﺷ ﻨ اتﻋ ﻘﺮ ﻔ ﻟ ما ﺎ ﻗ ر ﺮأ ﯿ ﯿ ﻐ ﻟﻰﺗ ﻮءإ ﻠﺠ ﻟ ما ﺪ ﺮوﻋ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا ﻜﻦ ﻤ ﯿ ﺔﻓ ﯿ ﻤ ھ ﺔاﻷ ﻠ ﯿ ﻠ دﻗ ﻨﻮ ﺒ ﻟ ﺎا ﻣ ًأ ﺎ ﯿ ﺒ ﺔﻧﺴ ﻣ ﺎ ﮭ ﻟ دا ﻮ ﻨ ﺒ ﻟ ﻠﻰا ﺔﻋ ﻘ ﻓ ﺮ ﻟﻤ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﯿﻖا ﺒ .6ﯾﺠﺐﺗﻄ دى ﺎ ﻌ ﻟ ما ﺪ ﺘﺨ ﻤﺴ ﻟ ﻠﻰا هﻋ ﺮ ﯿ ﺛ ﺄ ﺪىﺗ ﻤ ﺪﺑ ﻨ ﺒ ﻟ ﺔا ﯿ ﻤ ﺎسأھ ﻘ ﺗ ﺎ .و ﮭ ﺘ ﻟﺠ ﺎ ﻌ ﯿﺮﻓﻰﻣ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ دﺑ ﺎ ﺮﺷ ﺘ اﻻﺳ ﺔ. ﯿﻄ ﻟﻤﺤ ﺮوفا ﻟﻈ ةوا ﺄ ﻨﺸ ﻤ ﻟ ﻢا ﮫﺑﺤﺠ ﺘ ﻗ ﺪوﻋﻼ ﻨ ﺒ ﻟ ﻢا ءﺣﺠ ﻟﻚﻓﻰﺿﻮ ذ ﺔو ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻠ ﻟ ﻜﺮي Conceptual Framework رﻓ ﺎ ﺔاﻃ ﯾ ﺮ ﻟﻤﺼ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ رﻣ ا ﺪ ﻤﻦاﺻ ﺘﻀ ةﯾ ﺮ ولﻣ ﻻﯿﺚ ر)،(1ﺣ ﺎ ﻤ ﺜ ﺘ ﯾﺮاﻻﺳ ز رو ا ﻠﻊﻗﺮ دﻓﻲﻣﻄ ر ﺎو ﻤ ﯿﺔﻛ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ دوﻋﺮضا ا ﻣﻞﻻﻋﺪ ﺎ ﻜ ﺘ ﮫﻣ ﺒ ﺷ ، ﺔ ﯿ ﻗ ا ﺪ ﻤﺼ ﻟ ،ا ﻤﺔ ﺋ ﻤﻼ ﻟ ،ا ﻔﮭﻢ ﻠ ﯿﺔﻟ ﻠ ﺑ ﺎ ﻘ ﻟ ا ﯿﺔ ) ﻟ ﺎ ﻤ ﻟ ﻣﺎت(ا ﻮ ﻠ ﻌ ﻤ ﻟ ا ﻢ) ﺋ ا ﻘﻮ ﻠ ﯿﺔﻟ ﻮﻋ ﻨ ﻟ ﺋﺺا ﺎ ﻟﺨﺼ ﻤﻦا ﺘﻀ ﯾ ﻢﻣﻦ ﮭ ﺘ ﻮنوﺣﺎﺟ ﻣ ﺪ ﺘﺨ ﻤﺴ ﻟ ﯿﺔ –ا ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ افا ﺔ –اھﺪ ﯿ ﺒ ﻨﺴ ﻟ ﯿﺔا ﻤ اﻻھ ﻧﺔ( - ر ﺎ ﻘ ﻤ ﻠ ﯿﺔﻟ ﻠ ﺑ ﺎ ﻘ ﻟ ا ل ﺎ ﻤ ﻟ اسا ﻢر ﯿ ھ ﺎ ﻔ ﺎ –ﻣ ﮭ افﺑ ﺘﺮ اﻻﻋ ﺎو ﺎﺳﮭ ﯿ ﻗ ﺔو ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﺮا ﺎﺻ ﻨ دل –ﻋ ﺎ ﻌ ﻟ ﺮا ﯿ ﺒ ﻌ ﺘ ﻟ ﺎت –ا ﻣ ﻮ ﻠ ﻌ ﻤ ﻟ ا ﮫ. ﯿ ﻠ ﺔﻋ ﻓﻈ ﺎ ﻤﺤ ﻟ ا و ﯿﺔ ﻟ ﺪو ﻟ ﺎتا ﻟﺠ ﺎ ﻌ ﻤ ﻟ ﺎﻋﻦا ﻣ ﺎ ﻤ ﻔﺔﺗ ﻠ ﺘ ﻠﻲﻣﺨ ﯾ ﻤﻮ ﺘ ﻟ ﺮا ﯿ ﺄﺟ ﺘ ﻟ ﺎتا ﯿ ﻠ ﻤ ﻌ ﻘﺔﺑ ﻠ ﻌ ﺘ ﻤ ﻟ ﻗﻢ 20ا رر ﺎ ﯿ ﻌ ﻤ ﻟ ﺎتا ﻟﺠ ﺎ ﻌ ﻣر ﺎ ﯿ ﻌ ﻧﮫﻣ ﺎ ﻜ دﻣ ﯿﺚور ،ﺣ ﯿﺔ ﻠ ﺮﺣ ﻤ ﻟ ﯿﺔا ﻟ ﺎ ﻟﻤ ﻢا ﺋ ا ﻘﻮ ﻟ را ﺎ ﯿ ﻌ ةﻣ ر ﺪ ﻤﺼ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﻤﻞا ﻢﺗﺸ ﻟ ﺄن .و ﻟﺸ اا ﺬ ﺑﮭ ﺔ. ﯾ ر ﺪو ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﻢا ﺄﺳ ﺑ أﺳﻲ ﺮ ﻟ ﻌﺮضا ﻟ ذجا ﻤﻮ ﻨ ﺎﻟ ﻘ ﺒ ﯿﺔ )ﻃ ﻧ ا ﺰ ﯿ ﻤ ﻟ ةھﻲ:ا ﺄ ﻨﺸ ﻤ ﻠ ﯿﺔﻟ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﻗﻢ 1انا رر ﯿﺎ ﻌ ﻤ ﻟ دا ﺣﺪﯾﺔ – ﺪ ﻘ ﻨ ﻟ ﺎتا ﻘ ﻓ ﺘﺪ ﻟ ﻤﺔا ﺋ ﺎ ﯿﺔ –ﻗ ﻜ ﻠ ﻤ ﻟ ﻘﻮقا اتﻓﻲﺣ ﯿﺮ ﻐ ﺘ ﻟ ﻤﺔا ﺋ ﺎ ﻞ –ﻗ ﻟﺪﺧ ﻤﺔا ﺋ ﺎ ﻞ( –ﻗ اﺧ ﺘﺪ ﻤ ﻟ ا ا اﺣﺪ ﺎو ذﺟ ﻮ ﯿﺤﻲﺷﻤﻞﻧﻤ ﯿﻞﺗﻮﺿ ﻟ رد ﺎ ﯿ ﻌ ﻤ ﻟ ﻠﺤﻖا ﻤﻦﻣ ﺎﺗﻀ ﻤ ﯿﺔ .ﻛ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻠ ﺔﻟ ﻤ ﻤ ﺘ ﻤ ﻟ ﺎتا ﺎﺣ ﯾﻀ اﻻ ﻢ. ﺋ ا ﺜﻼثﻗﻮ ﻠ ﻟ ﻘﺔ ﯾ ﺮ ﺎحﺑﻄ ﻤ ﻟﺴ ما ،ﻣﻊﻋﺪ ﻗﻞ ﺎا ﻤ ﮭ ﯾ ﯿﺔا ﻌ ﯿ ﺒ ﻟ ﺔا ﻤ ﯿ ﻘ ﻟ ﻓﻲا ﺎ وﺻ ﺔا ﻔ ﻠ ﻜ ﺘ ﻟ ﺎ ونﺑ ﻤﺨﺰ ﻟ ﻢ 2ا ﻗ رر ﺎ ﯿ ﻌ ﻤ ﻟ ﻢا ﯿ ﯿ ﻘ ﯾر ﺎ ﯿ ﻌ ﻤ ﻟ ﻓﻖا ا ﻮ ﺔﺗ ﺒ ﺎبﻧﺴ ﺔﻟﮫ )(6ﺑﺤﺴ ﻘ ﺑ ﺎ اﺳﺔﺳ ﺎﺣﺚﻓﻲدر ﺒ ﻟ ما ﺎ ﻗﺪﻗ وﻻ .و را د ﺎ اﺻ ﯿﺮ داﺧ ر ا ﻟﻮ ا ر .%81 ﺔ4 ﺒ ﻨﺴ ﻟ ﻠﻚا ﻐﺖﺗ ﻠ ﺑ ﻟﻲ IAS 2و و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ونﻣﻊا ﺰ ﻤﺨ ﻠ ﺮيﻟ ﻤﺼ ﻟ ا ون د ﺎعو ﺘﻤ ﺎتاﺳ ﻠﺴ ،دون ﺟ ﯿﺔ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ةﻣﻦا ﺎﺷﺮ ﺒ ﺔﻣ ﻤ ﺮﺟ ﺘ ﻟ ﻮبا ﻠ ﺎﺳ ﺮﺑ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﯿﻊا ﻤ ﺪرتﺟ ﺻﺮ ).(3 ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﺎ ﻨ ﻮبﺑ ﻠ راﺳ ﯿﻞﻣﺤﻮ ﺎﺻ ﻔ ﺎعﺗ ﺒ ﺗ ا ﺑﺔ ﺮ ﺎﺣﺚانﺗﺠ ﺒ ﻟ ﺎ -ﯾﺮيا ﮭ ﻤ ﯿ ﯿ ﻘ ﺗ ،و ﺎ ﺗﮭ ﺎ ﻘ ﻠﺤ اوﻣ ﯿﺮ ةاﺧ ر ﺪ ﻤﺼ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﯿﻊا ﻤ ﻠﻲﺟ ﻌﺪاﻻﻃﻼعﻋ ﺑﺎ ﻟﮭ ﻤﻮ ﺔﻟﺸ ﯾ ﺮ ﻤﺼ ﻟ اتا ار ﺑﺔﻓﻲاﻻﺻﺪ ﺮ ﻞﺗﺠ ﻓﻀ ﻞا ﻜ ﺔﺗﺸ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻟﺚﻟﻤ ﺎ ﺜ ﻟ را ا ﺪ اﻻﺻ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ر ا ﺪ ﺔاﻻﺻ ﮭ ﺪﺟ ﻮﺣ ﺎﺗ ﮭ ﻧ ا ،و ﺎت ﻛ ﺮ ﻟﺸ ﺔا ﻤ ﻛ دئﺣﻮ ﺎ ﺒ ﻢﻣ ﺪﻋ ﺎﺗ ﮭ ﻧ ا ،و ﺔ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻧﺐا ا ﻮ ﻢﺟ ﻌﻈ ﻤ ﻤﻖﻟ ﻌ ﺑ ﮫ: ﻧ ،اﻻا ﺎ ﯿ ﻤ ﯿ ﻨﻈ ﺮﺗ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ها ﺬ ﮭ ﻟ ﮫﻣﻊ ﺗ ﺎ ﺎﺻ ﺘﺼ اﺧ ﺮو ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ ﺎزﺑ ﺪﺟﮭ ﯾ ﺪ ﺗﺤ ﺔو ﻤ ﺋ ا ﺔد ﻔ ﻤﻲﺑﺼ ﯿ ﻨﻈ ﺘ ﻟ ﺎا رھ ﻮ ﺎلﻣﺤ ﻤ ﻜ ﺘ .1ﯾﺠﺐاﺳ ﺮي ﻤﺼ ﻟ ﮭﺪا ﻌ ﻟﻤ ا ﺔو ﯾ ﺮ ﻤﺼ ﻟ ﯿﻦا ﺎﺳﺒ ﻤﺤ ﻟ ﯿﺔا ﻌ ﻤ ﺎتﻛﻞﻣﻦﺟ ﺎﺻ ﺘﺼ اﺿﺢﻻﺧ ﯾﺪو ﺪ ﺗﺤ رﻓﻲ ﺎ ﺜﻤ ﺘ اﻻﺳ ة ر ا ز و ﺎلو ﻤ ﻟ ﻮقا ﺔﺳ ﺌ ﯿ ﺎتوھ ﺒ ﺎﺳ ﻤﺤ ﻠ ﺰيﻟ ﻛ ﺮ ﻤ ﻟ ا ز ﺎ ﮭ ﻟﺠ ا ﯿﻦو ﯿ ﻧ ﻮ ﻧ ﺎ ﻘ ﻟ ﯿﻦا ﺒ ﺎﺳ ﻤﺤ ﻠ ﻟ ﺄن. ﻟﺸ اا ﺬ ھ ﺪ ﺘﺠ ﺎﯾﺴ ﺎءﻣ ﻨ ة )(3ﻓﻲﺑ ر ﺪ ﻤﺼ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ا ﯿﺔ ﻮﻋ ﻧ ﯿﺮو ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ ﻮبﺑ ﻠ راﺳ و ﺎ ﺎعﻣﺤ ﺒ ﺗ .2ﯾﺠﺐا ﺮ. ﯿ ﯾ ﺎ ﻌ ﻣﻦﻣ ﺔ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻧﺖ(ﻟ ﺮ ﺘ ﻧ اﻻ ﯿﺔ ) ﻟ و ﺪ ﻟ ﺎتا ﻣ ﻠﻮ ﻌ ﻤ ﻟ ﺔا ﻜ ﺒ ﻠﻲﺷ ﻞﻋ ﻘ ﺘ ﻗﻊﻣﺴ ﯿﺺﻣﻮ .3ﯾﺠﺐﺗﺨﺼ ﻠﻲ دﻋ ﻟﺮ ا ﺎو ﺜﮭ ﯾ ﺗﺤﺪ ﺎو ﻌﮭ ﯾ ر ﺎ ﻣﺸ ﻤﻂ PDFو ﻟﮭﺎﺑﻨ ا ﺰ ﻧ ﻤﻦا ﺘﻀ ﺔﯾ ﯾ ﻤ ﺼﺮ ﻟ ﻌﺔا اﺟ ﺮ ﻤ ﻟ ا و ﺎ. ﻧﮭ ﺎ ﯾ ﺮ ﺎقﺳ ﻧﻄ ﺎو ﮭ ﯿ ﻠ ﯾﺐﻋ ر ﺪ ﺘ ﻟ ا ﺎتو ﺎﺣ ﯾﻀ اﻻ اتو ر ﺎ ﻔﺴ ﺘ اﻻﺳ ﮭﺞ. ﻨ ﻤ ﻟ ﻔﺲا ﻨ ﺔﺑ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﻌ اﺟ ﻤﺮ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﺎلﻣ ﻤ ﻜ ﺘ .4ﯾﺠﺐاﺳ ﯿﺔ EFASB ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﺮيﻟ ﻤﺼ ﻟ ﻠ ﺲا ﻤﺠ ﻟ ءا ﺎ ﻧﺸ ﺄنا ﻟﺸ اا ﺘﺮحﻓﻲھﺬ ﻘ .5ﯾ ﺔ ﻠ ﻘ ﺘ ﺌﺔﻣﺴ ﯿ ﮭ )(Egyptian Financial Accounting Standards Boardﻛ ء ﺎ ﻧﺸ ﺘﺮحا ﻘ ﺎﯾ ﻤ ﺔ.ﻛ ﯾ ﺮ ﻤﺼ ﻟ ﯿﺔا ﻟ ﺎ ﻤ ﻟ ﺒﺔا ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﯿﻖﻣ ﺒ ﺗﻄ ارو ﺪ ﺄﺻ ﻠﻖﺑ ﻌ ﺘ ﺎﯾ ﻞﻣ ﻜ ﻨﻲﺑ ﻌ ﺘ ﻟ ة ر ﺪ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺮا ﻠ ﺲﻗﻲﻧﺸ ﻤﺠ ﻟ ﻤﺔا ﯿﻞﻣﮭ ﮭ ﺘﺴ ﻧﺖﻟ ﺮ ﺘ ﻧ ﺔاﻻ ﻜ ﺒ ﻠﻲﺷ ﻠﺲﻋ ﻤﺠ ﻠ ﻗﻊﻟ ﻣﻮ ﺎ. ﺔﺑﮭ ﻘ ﻠ ﻌ ﺘ ﻟﻤ ﺎثا ﺑﺤ اﻻ ﺎتو اﺳ ر ﺪ ﻟ ا ﺎتو ﺎﺣ ﯾﻀ ﻻ ا اتو ر ﺎ ﻔﺴ ﺘ اﻻﺳ و ﺔ ﯿ ﯿﺠ ﻠ ﻟﺨ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ 3ﻣ ﺘﻮى ﻠﻰﻣﺴ ﺔ.وﻋ ﺒ ﺎﺳ ﻤﺤ ﻠ ﯿﺔﻟ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻌﺾا ﺒ ﯿﻖﻟ ﻓ ﻮ ﺗ ﻤﺔو ﺮﺟ ﺘ ﺔﻛ ﯾ ﻤﺼﺮ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ رﻣ ﺪ ﺗﺼ ﯿﺔ ﺑ ﺮ ﻌ ﻟ ﻠﯿﺞا ﻟﺨ ولا ونﻟﺪ ﻌﺎ ﺘ ﻟ ﻠ ﺲا لﻣﺠ و ﻌﺔﻟﺪ اﺟ ﺮ ﻤ ﻟ ا ﺔو ﺎﺳﺒ ﻤﺤ ﻟ ﺌﺔا ﯿ ﺌﺖھ ﻧﺸ ﻘﺪأ ،ﻓ ﺑﻰ ﺮ ﻌ ﻟ ﻣﻞا ﺎ ﻜ ﺘ ﻟ ا ﻠﺲ ولﻣﺠ ﻌﺔﻓﻰد اﺟ ﺮ ﻤ ﻟ ا ﺔو ﺎﺳﺒ ﻤﺤ ﻟ ﻨﺔا ﺮﻣﮭ ﯾ ﺗﻄﻮ ﻢو ﻨﻈﯿ ﮫﺗ ﻧ ﺄ ﺎﻣﻦﺷ ﻜﻞﻣ مﺑ ﺎ ﯿ ﻘ ﻟ ﮭﺪفا GCCAAOﺑ د ا إﻋﺪ ﺮو ﯾ ﺗﻄﻮ ﺔو ﻌ اﺟ ﺮ ﻠﻰاﻷﺧﺺﻣ ﺎ ,وﻋ ﮭ ﻨ ﯿ ﻟﻲﺑ و ﺪ ﻟ ا ﺒﻲو ﺎﺳ ﻤﺤ ﻟ ﻞا ﻣ ﺎ ﻜ ﺘ ﻟ ا ﺪو ﯿ ﻮﺣ ﺘ ﻟ ا ﯿﻖو ﻨﺴ ﺘ ﻟ ﯿﻖا ﻘ ﺗﺤ ونو ﺎ ﻌ ﺘ ﻟ ا د اﻋﻦﻣﺠﺮ ﯿﺪ ﻌ ﺑ ﻨﺔ ) ﮭ ﻤ ﻟ ابا د آ ﻮكو ﻠ اﻋﺪﺳ ﻗﻮ ﻌﺔو اﺟ ﺮ ﻤ ﻟ ا ﺔو ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﯿﺔﻣﻦﻣ ﻨ ﻤﮭ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺎ ﻤ ﺘ اﻋ و ﻧﺖ ﺮ ﺘ ﻧ ﻠﻰاﻻ ﻗﻊﻋ ﺎﻣﻮ ﺔﻟﮭ ﺌ ﯿ ﻟﮭ ها ﺬ ﺔ (.وھ ﯿ ﻨ ﻟﻮﻃ وا ﺔا ﯿ ﯿﻤ ﻠ ﻗ ﺮوفاﻻ ﻟﻈ ﻠﻲا ءﻋ ﺎ ﻨ ﻜﻦﺑ ﻟ ﺔو ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺔا ﺮﺟﻤ ﺗ اف رياھﺪ ﺎ ﯿ ﻌ ﻤ ﺔﻟ ﻓ ﺎ ﺎﻻﺿ ﺑ ﺎ) ﯿ ﺑ ﺮ ًﻋ ا ر ﺎ ﯿ ﻌ د 13ﻣ ﺪ ﻻنﻋ ﺘﻲا رتﺣ ﺪ ﺪأﺻ ﻗ ،و ﯿﺮ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﻚا رﺗ د ﺎ ﻢﻣﺼ ﻤﻦاھ ﺘﻀ ﯾ ﯿﺔ ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻜﺮي(ﻣﻦﻣ ﻔ ﻟ را ﺎ ﺮاﻻﻃ ﯿ ﯾ ﺎ ﻌ ﻠﻲ – CDﺿﻤﻦﻣ ﯿﺔوﻋ ﺑ ﺮ ﻌ ﻟ ﺔا ﻐ ﻠ ﻟ ﺎ ﺔﺑ ﺒ ﺎﺳ ﻤﺤ ﻟ ﻢا ﯿ ﺎھ ﻔ ﻣ و 1 ھﻰ: ﻢ .(1 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺎح ) ﻓﺼ اﻹ ﺮضو ﻌ ﻟ را ﺎ ﯿ ﻌ -1ﻣ ﻢ .(16 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﺑﻞا ﺎ ﻘ ﯾ ﺔ) ﺘ ﺑ ﺎ ﺜ ﻟ ﻮلا راﻷﺻ ﺎ ﯿ ﻌ -2ﻣ ﻢ .( 38 ﻗ ﻟﻰر ﺪو ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺔ) ﻮﺳ ﻤ ﻠ ﻤ ﻟ ﺮا ﯿ ﻮلﻏ راﻷﺻ ﺎ ﯿ ﻌ -3ﻣ ﻢ .(2 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﺑﻞا ﺎ ﻘ ﯾ ون ) ﺰ ﻤﺨ ﻟ را ﺎ ﯿ ﻌ -4ﻣ ﻢ .(40 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﺑﻞا ﺎ ﻘ ﯾ ﺔ) ﯿ ﻟ ﺎ ﻤ ﻟ اقا ور ﺎرﻓﻰاﻷ ﻤ ﺜ ﺘ راﻻﺳ ﺎ ﯿ ﻌ -5ﻣ ﻢ .( 18 ﻗ ﻟﻰر ﺪو ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ات ) د ا ﺮ ﯾ راﻹ ﺎ ﯿ ﻌ -6ﻣ ﻢ .( 17 ﻗ ﻟﻰر ﺪو ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ر) ﺎ ﯾﺠ داﻹ ﻮ ﻘ رﻋ ﺎ ﯿ ﻌ -7ﻣ ﻢ .(21 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺔ) ﯿ ﺒ ﻨ ﻤﻼتاﻷﺟ ﻌ ﻟ را ﺎ ﯿ ﻌ -8ﻣ ﻢ .(34 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻟﻤ ﺑﻞا ﺎ ﻘ ﯾ ﺔ) ﯿ ﻠ ﻤﺮﺣ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ را ﺎ ﯿ ﻌ -9ﻣ ﺎ(. ﻘ ﺑ ﺎ ﻢ 9ﺳ ﻗ ﻟﻲر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺮ) ﯾ ﺘﻄﻮ ﻟ ا ﺒﺤﺚو ﻟ ﯿﻒا ﻟ ﺎ ﻜ رﺗ ﺎ ﯿ ﻌ -10ﻣ ﻢ .(24 ﻗ ﻟﻰر و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﺑﻞا ﺎ ﻘ ﯾ ﺔ) ﻗ ﻌﻼ ﻟ وىا ﻊذ ﺎتﻣ ﯿ ﻠ ﻤ ﻌ ﻟ ﺎحﻋﻦا ﻓﺼ راﻹ ﺎ ﯿ ﻌ -11ﻣ ﺎ (. ﻘ ﺑ ﺎ ﻢ 27ﺳ ﻗ ﻟﻰر ﺪو ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺔ) ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ﺪا ﯿ رﺗﻮﺣ ﺎ ﯿ ﻌ -12ﻣ ﻢ .( 14 ﻗ ﻟﻰر ﺪو ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ﻞا ﺑ ﺎ ﻘ ﯾ ﺔ) ﯿ ﺎﻋ ﻘﻄ ﻟ ﺮا ﯾ ﺎر ﻘ ﺘ ﻟ را ﺎ ﯿ ﻌ -13ﻣ ﺔ ﯿ ﺑ ﺮ ﻌ ﻟ ﯿﺞا ﻠ ﻟﺨ لا ﺪو ﺎونﻟ ﻌ ﺘ ﻟ ﻠﺲا ﺎءﻣﺠ ولأﻋﻀ ﻠﻰد ًﻋ ﺎ- ﯿ ﻟ ﺎ ﺔﺣ ﻌ اﺟ ﺮ ﻤ ﻟ ﺪا ﻌ ﺮ -ﺑ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ها ﺬ ﺮىھ ﻠﻰأنﺗﺴ ﻋ ھﻰ : و ﺔ. ﯾ د ﻮ ﻌ ﻟﺴ ﺔا ﯿ ﺑ ﻌﺮ ﻟ ﺔا ﻜ ﻠ ﻤ ﻤ ﻟ -1ا ﯾﺖ. ﻮ ﻜ ﻟ ﺔا ﻟ -2دو http://www.gccaao.org 1 www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ة. ﺪ ﺘﺤ ﻤ ﻟ ﯿﺔا ﺑ ﺮ ﻌ ﻟ اتا ر ﺎ ﻣ ﺔاﻹ ﻟ -4دو ﺮ. ﺔﻗﻄ ﻟ -3دو ﯾﻦ . ﺮ ﺒﺤ ﻟ ﺔا ﻜ ﻠ ﻤ -5ﻣ ﺎن. ﻤ ﺔﻋ ُ ﻨ ﻠﻄ -6ﺳ ﻢ ) (3 ﻗ لر ﺪو ﺟ ﺔ ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ما ﺎ ﻗ ر ﺎﻣﻦا ﻤ ﮭ ﻠ ﺑ ﺎ ﻘ ﺎﺑ ﻣ ةو ر ﺪ ﻟﻤﺼ وﻻتا ا ﺰ ﻤ ﻠ ﺔﻟ ﯿ ﯿﺠ ﻠ ﻟﺨ ا ﺔو ﯾ ﺮ ﻤﺼ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻤ اﺳ ﺮي( ﻜ ﻔ ﻟ را ﺎ ﺮاﻻﻃ ﯿ ﯾ ﺎ ﻌ ﺎءﻣ ﻨ ﺜ ﺘ ﺎﺳ ﺑ ) ﺔ ﯿ ﯿﺠ ﻠ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ ﻟﻲﺑ ﺪو ﻟ ﺑﻞا ﺎ ﻘ ﺎﯾ ﺔ ﻣ ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ ﻟﻲﺑ و ﺪ ﻟ ﻞا ﺑ ﺎ ﻘ ﺎﯾ ﻣ ﻟﻲ ﺪو ﻟ ﺎرا ﯿ ﻌ ﻤ ﻟ ﻢا ﻗ ر ﺎ ﮭ ﻣ ﺎ ﻗ ر ا و IFRS 1 ﻢ 39 ﮭ ﻟﺴ ﻠﻲا ﺔﻋ ﯿ ﻨ ﺒ ﻤ ﻟ ﺎتا ﻮﻋ ﻓ ﺪ ﻤ ﻟ ا IFRS 2 ﺎل 29 ﻤ ﻊاﻻﻋ ﯿ ﻤ ﺗﺠ IFRS 3 ﯿﻦ 37 ﻣ ﺄ ﺘ ﻟ دا ﻘﻮ ﻋ IFRS 4 ﮭﺎ ﻔﻆﺑ ﻤﺤﺘ ﻟ ﻟﺔا او ﺪ ﺘ ﻤ ﻟ ﯿﺮا لﻏ ﻻﺻﻮ ا IFRS 5 ﯿﻊ 32 ﺒ ﻟ ﺮضا ﻐ ﻟ ﯿﺔ ﻨ ﯾ ﺪ ﻌ ﺘ ﻟ دا ر ا ﻟﻤﻮ ﻢا ﯿﯿ ﻘ ﺗ ﯿﺐﻋﻦو ﻘ ﻨ ﺘ ﻟ ا IFRS 6 36 ﯿﻦ 38 ﻠ ﻣ ﺎ ﻌ ﻟ ﺎا ﯾ ا ﺰ ﻣ IFRS 7 ﺎح ﻓﺼ اﻻ ﻌﺮضو ﻟ را ﺎ ﯿ ﻌ ﻣ ﺔ1 ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻮ ﻘ ﻟ ﻋﺮضا IAS 1 ون ﻤﺨﺰ ﻟ را ﺎ ﯿ ﻌ ﻣ ون 2 ﺰ ﻤﺨ ﻟ ا IAS 2 ﺪي 4 ﻘ ﻨ ﻟ ﻓﻖا ﺪ ﺘ ﻟ ﻢا ﺋ ا ﻗﻮ IAS 7 ﺔ5 ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎتا ﺎﺳ ﯿ ﻟﺴ ا IAS 8 ﺔ7 ﯿ ﻧ ا ﺰ ﯿ ﻤ ﻟ ﯾﺦا ر ﺎ ﺘ ﺔﻟ ﯿ ﻟ ﺎ ﺘ ﻟ اثا ﺪ ﻻﺣ ا IAS 10 ات 8 ﺎء ﻧﺸ داﻻ ﻘﻮ ﻋ IAS 11 ﻞ 24 ﺪﺧ ﻟ ﺋﺐا ا ﺮ ﺿ IAS 12 ﺔ ﯿ ﺎﻋ ﻘﻄ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ا ﺔ 33 ﯿ ﺎﻋ ﻘﻄ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ا IAS 14 ﺔ ﺘ ﺑ ﺎ ﺜ ﻟ لا ﻮ راﻻﺻ ﺎ ﯿ ﻌ ﻣ ﺎ 10 ﮭ ﺗ ﺎ ﻛ اھﻼ ﺔو ﺘ ﺑ ﺎ ﺜ ﻟ لا ﻮ ﻻﺻ ا IAS 15 ر ﺎ ﯾﺠ ﻻ دا ﻮ ﻘ رﻋ ﺎ ﯿ ﻌ ﻣ ﻠﻲ 20 ﯾ ﻮ ﻤ ﺘ ﻠ ﻟ ﺮا ﯿ ﺄﺟ ﺘ ﻟ ا IAS 17 ات د ا ﺮ ﯾ راﻻ ﺎ ﯿ ﻌ ﻣ د 11 ا ﺮ ﯾ ﻻ ا IAS 18 IAS 19 ﺔ 12 ﯿ ﻣ ﻜﻮ ﻟﺤ ﻨﺢا ﻤ ﻟ ﺔﻋﻦا ﺒ ﺎﺳ ﻤﺤ ﻟ ا IAS 20 ﺔ ﯿ ﺒ ﻨ ﻌﻤﻼتاﻻﺟ ﻟ را ﺎ ﯿ ﻌ ﻤﻼت ﻣ ﻌ ﻟ رﺻﺮفا ﺎ اتاﺳﻌ ﯿﺮ ﻐ رﺗ ﺛﺎ ا IAS 21 ﺔ 13 ﯿ ﺒ ﻨ ﻻﺟ ا اض 14 ﺮ ﺘ ﻗ ﺔاﻻ ﻔ ﻠ ﻜ ﺗ IAS 23 ﺔ ﻗ ﻌﻼ ﻟ ﺎتﻣﻊذويا ﯿ ﻠ ﻤ ﻌ ﻟ ﺎحﻋﻦا ﻓﺼ ﻻ ﺔ 15ا ﻗ ﻌﻼ ﻟ وىا افذ ﺎحﻋﻦاﻻﻃﺮ ﻓﺼ ﻻ ا IAS 24 ﺎﻋﺪ ﻘ ﺘ ﻟ ﺎتا ﺎﺷ ﻌ ﺮﻋﻦﻣ ﯾ ﻘﺮ ﺘ ﻟ ا ﺔو ﺒ ﺎﺳ ﻤﺤ ﻟ ا IAS 26 21 ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ﺪا ﯿ ﻮﺣ ﺎحﻋﻦﺗ ﻓﺼ ﻻ ﺔ 17ا ﻠ ﻘ ﺘ ﻤﺴ ﻟ ا ﺔو ﻌ ﻤ ﻤﺠ ﻟ ﺔا ﯿ ﻟ ﺎ ﻟﻤ ﻢا ﺋ ا ﻘﻮ ﻟ ا IAS 27 ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ اقا ر و رﻓﻲاﻻ ﺎ ﻤ ﺜ ﺘ راﻻﺳ ﺎ ﯿ ﻌ ﻣ ﺔ 18 ﻘ ﯿ ﻘ ﺎتﺷ ﻛ ﺮ رﻓﻲﺷ ﺎ ﻤ ﺜ ﺘ ﻻﺳ ا IAS 28 IAS 29 ﻮك 19 ﻨ ﺒ ﻟ ﻢا ﺋ ا ﻮ ﺎحﻓﻲﻗ ﻓﺼ ﻻ ا IAS 30 ﺎت وﻋ ﻤ ﺸﺮ ﻟ ﯿ ﺔﻓ ﻲا ﻜ ﻠ ﻤ ﻟ ﺣ ﺼﺺا IAS 31 ﺔ 21 ﻛ ﺮ ﺘ ﻤﺸ ﻟ ا ﺮض 25 ﻌ ﻟ ا ﺎحو ﻓﺼ ﺔ-اﻻ ﯿ ﻟ ﺎ ﻤ ﻟ اتا دو ﻻ ا IAS 32 ﺎح 22 ﺑ ر ﻢﻓﻲاﻻ ﻟﺴﮭ ﯿﺐا ﻧﺼ IAS 33 ﺔ ﯿ ﻠ ﺮﺣ ﻤ ﻟ ﺔا ﯿ ﻟ ﺎ ﻟﻤ ﻢا ﺋ ا ﻘﻮ ﻟ ا ﺔ 30 ﯾ ر ﺪو ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ا IAS 34 ل 31 ﺔاﻻﺻﻮ ﻤ ﯿ لﻗ ﻤﺤﻼ اﺿ IAS 36 ﺔ 28 ﻠ ﻤ ﺘ ﻤﺤ ﻟ ﺎتا ﻣ ا ﺰ ﺘ ﻟ اﻻ ﺎتو ﻤﺨﺼﺼ ﻟ ا IAS 37 ﺔ ﻤﻮﺳ ﻠ ﻤ ﻟ ﯿﺮا لﻏ ﻮ راﻻﺻ ﺎ ﯿ ﻌ ﻣ ﺔ 23 ﻤﻮﺳ ﻠ ﻤ ﻟ ﺮا ﯿ لﻏ ﻮ ﻻﺻ ا IAS 38 www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik IAS 39 IAS 40 IAS 41 ﺎس 26 ﯿ ﻘ ﻟ ا افو ﺘﺮ ﺔ-اﻻﻋ ﯿ ﻟ ﺎ ﻤ ﻟ اتا دو ﻻ ا ات 34 ر ﺎ ﻘ ﻌ ﻟ رﻓﻲا ﺎ ﻤ ﺜ ﺘ ﻻﺳ ا ﺔ 35 اﻋ ﺰر ﻟ ا ﺮ ﯾ ﻮ ﺘﻄ ﻟ ا ﺒﺤﺚو ﻟ ﯿﻒا ﻟ ﺎ ﻜ رﺗ ﺎ ﯿ ﻌ ﻣ ﺔ: ﯿ ﻟ ﺎ ﺘ ﻟ ﺎتا ﻤﻼﺣﻈ ﻟ ﺎ لﺑ و ﺪ ﻟﺠ اا ﺬ ﺎﺣﺚﻣﻦھ ﺒ ﻟ ﺮجا ﯾﺨ و ة. ر ﺪ ﻤﺼ ﻟ ﺔا ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺪ ﻊﻋ ﺔﻣ ﻧ ر ﺎ ﻘ ﻤ ﻟ ﺎ ﺎﺑ ﯿ ﺒ ةﻧﺴ ر ﺪ ﻤﺼ ﻟ ﺔا ﯿ ﯿﺠ ﻠ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺪ ﺎضﻋ ﻔ ﻧﺨ اﻨﻲ ﻌ ﻤ ة .ﺑ ر ﺪ ﻤﺼ ﻟ ﯿﺔا ﻟ ﺪو ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺪ ﻧﺔﻣﻊﻋ ر ﺎ ﻘ ﻤ ﻟ ﺎ ﺎﺑ ﯿ ﺒ ةﻧﺴ ر ﺪ ﻤﺼ ﻟ ﺔا ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺪ ﺎعﻋ ﻔ ﺗ ر اﺔ. ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎﻻتا ﻢﻣﺠ ﻌﻈ ﻐﻄﻲﻣ ﺎﺗ ﯿ ﻟ ﺎ ﺔﺣ ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ انا ﺔ. ﯿ ﻠ ﺮﺣ ﻤ ﻟ ﺔا ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ا ﯾﺮو ﻮ ﺘﻄ ﻟ ا ﺒﺤﺚو ﻟ ﯿﻒا ﻟ ﺎ ﻜ ﺮﺗ ﯿ ﯾ ﺎ ﻌ ﻠﻲﻣ ﺎﻋ ﯿ ﻟ ﺎ ﺔﺣ ﯾ ﺮ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻮلا ﻤ مﺷ ﺪ ﻋﺎت ﯿ ﻣﺠ ﺮ ﯿﻒﺑ ﻟ ﺎ ﻜ ﺔﻋﻦﺗ ﺎﺳﺒ ﻤﺤ ﻟ ﺎ ةﻛ ﯾﺪ ﺪ ﺮﺟ ﯿ ﯾ ﺎ ﻌ رﻣ ا ﯿﺔﻓﻲاﺻﺪ ﻜ ﯾ ﺮ ﻣ ﺮاﻻ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ دﺑ ﺎ ﺮﺷ ﺘ ﻻﺳ ﺘﺮحا ﻘ ﯾﻟﻲ . ﺎﺳﺐاﻻ ﻟﺤ ا ة ).(4 ﺪ ﯾ ﺪ ﯿﺔﺟ ﻣ ﺮاﺳﻼ ﯿ ﯾ ﺎ ﻌ رﻣ ا ﺪ ﺔﻓﻲاﺻ ﯾ ﺰ ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻟﻤ ﺎ دﺑ ﺎ ﺮﺷ ﺘ ﻻﺳ ﺘﺮحا ﻘ ﯾﺔ ﯿ ﻜ ﯾ ﺮ ﻣ ﺔاﻻ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ 4ﻣ ﻠﺲ ﯿﺮﻋﻦﻣﺠ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﻚا رﺗ ﺪ ا .ﺗﺼ ر ﺎ ﯿ ﻌ ﺘﻲاﻻن 150ﻣ ﻐﺖﺣ ﻠ ﺑ م 1973و ﺎ ﺮﻋ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ها ولھﺬ رتا ﺻﺪ د ﺎ ﻜ ﺗ ﻧﺖ . http ://www .fasb.orgو ﺮ ﺘ ﻧ ﻠﻲاﻻ مﻋ ﺪ ﻘ ﺘ ﻗﻊﻣ ﻟﮫﻣﻮ ،و ﻜﻲ ﯾ ﺮ ﻻﻣ ﯿﺔا ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻣ ﯿﺔ. ﯿﺠ ﻠ ﻟﺨ ﺎا ﻮﺻ لﺧﺼ ﺪو ﻟ ﯿﺮﻣﻦا ﺒ دﻛ ﺮﻋﺪ ﯿ ﯾ ﺎ ﻌ ﻤ اﻟ ر ﺪ ﻟﺖﻣﺼ ا ﻻز ،و ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﺎ ﻨ رﺑ ﺎو ﺔﻣﺤ ﻠ ﻤ ﺘ ﻜ ﺔﻣ ﺑ ﺮ ﻮنﺗﺠ ﻜ ﺗ ﺔ ﯾ د ﺎ ﺘﺼ ﻗ ﺌﺔا ﯿ ﺒ ﯿﺔﻟ ﻠ ﺮﻣﺤ ﯿ ﯾ ﺎ ﻌ ﺎءﻣ ﻨ ريﻓﻲﺑ ﺎ ﯿ ﻌ ﻤ ﻟ ﮭﺞا ﻤﻨ ﻟ ﻟﻲا ﺪا ﻨ ﺘ ﺎﺗﺴ ﺮھ ﯿ ﯾ ﺎ ﻌ ﻌﻈﻢﻣ ﻢﻣﻦانﻣ ﻟﺮﻏ ﻠﻲا وﻋ ﻌﺾ ﺮﺑ ﯿ ﯾ ﺎ ﻌ ﻣ ﻜﺮيو ﻔ ﻟ را ﺎ ﺮاﻻﻃ ﯿ ﯾ ﺎ ﻌ ﻤ ﺎﻟ ﻮﺻ ﯿﺔﺧﺼ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻓﻖﻣﻊا ا ﻮ ﺘ اﺗ ﯿﺮ أتاﺧ ﺎﺑﺪ ﻧﮭ ،اﻻا ﻣﺔ ﺪ ﻘ ﺘ ﻣ ﻌﺮف ﺘ ﻜﻦانﺑ ﻤ ﻧﺖ http://www .fasb.org /stﯾ ﺮ ﺘ ﻧ ﻻ ﻠﻲا ﺎﻋ ھ ﯿﺮ ﯾ ﺎ ﻌ ﻗﻊﻣ ﻠﻲﻣﻮ ﻠﻊﻋ ﻤﻄ ﻟ ا اوﻻت .و ﺰ ﻤ ﻟ ا ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻗﻲا ﺎ ﺎھﻲﺑ ﻣ ،و ﺔ ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎا ﮭ ﺗ وﻻ ا ﺰ ﻢﻣ ﻌﻈ ﻢﻣ ﯿ ﻨﻈ ﺔﻣﻦﺗ ﺑ ﺮ ﺘﺠ ﻟ ها ﺬ ﮫھ ﯿ ﻟ ﻠﺖا ﺪيوﺻ ﻟﻲايﻣ ﻮحا ﺑﻮﺿ ﺎ. ھ ار ﺪ ﺎاﺻ ﻨ ﯿ ﻠ اﺟﺐﻋ ﻮ ﻟ ا ه: ر ﺎ ﺒ ﺘ اﺧ ﺒﺤﺚو ﻟ ﺮضا 5ﻓ ف:1 ﯿﺖ(ﻣﻦ ﻨ ﺑ ﺮ(ﻗﺪاﻋﺪت ) ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ةا ﺰ اﺟﮭ ﺔ) اﺳ ر ﺪ ﻟ ﻞا ﺎتﻣﺤ ﺌ ﯿ ﮭ ﻟ ا لو ﺪو ﻟ ﺎ ﺔﺑ ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﺎانﻣ ﻤ ﻟ ﺎ ﻃ ﯾﺔ ھﺮ ﺎﺟﻮ ﻗ و ﺪﻓﺮ ﻮﺟ ﻗﻊانﺗ ﺘﻮ ﻤ ﻟ ﻤﻦا ﻨﺔ(،ﻓ ﯾ ﺎ ﺒ ﺘ ﺎتﻣ ﯿ ﯿﺠ ﺗ ا ﺮ ﺘ اﺳ ﻨﺔ ) ﯾ ﺎ ﺒ ﺘ ﺔﻣ ﯿ ﻟ و د ﺔو ﯿ ﻤ ﯿ ﻠ ﻗ ﺎتا ﯿ ﻔ ﻠ ﺧ ﻠﻲ ﻧﺖﻋ ﺘﺮ ﻧ دﻟﻼ ر ا ﻤﻮ ﺎﺗﻈﮭﺮﻛ ﻤ ﻛ ﺮ) ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﻚا ﺗ ﺔو ﺒ ﺎﺳ ﻤﺤ ﻠ ﯿﺔﻟ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﯿﻦا ﻧﺲ(ﺑ ﺎ مﺗﺠ ﺪ )ﻋ ﺎ. ﯿ ﻟ ﺎ ﺔﺣ ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺔا ﻤ ﻟ ﻮ ﺔوﻋ ﯿ ﻤ اھ دو ﻢوﺟﻮ ﻟﻚرﻏ ذ ،و ﺎت( ﺌ ﯿ ﻟﮭ ا لو ﺪو ﻟ ﻠﻚا ﻗﻊﺗ ا ﻣﻮ ﺎتﻣﺤﻞ ﺌ ﯿ ﮭ ﻟ ا ولو ﻟﺪ ﯿﺮا ﯾ ﺎ ﻌ ﯿﺔﻣﻊﻣ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻧﺲا ﺎ مﺗﺠ ﺄنﻋﺪ ﺒﺤﺚﺑﺸ ﻟ ﺎرﻓﺮضا ﺒ ﺘ ﻜﻦاﺧ ﻤ ﺘﻰﯾ وﺣ ﻠﻲ ﯾﻦ ANOVAﻋ ﺎ ﺒ ﺘ ﻟ ﯿﻞا ﻠ ﻮبﺗﺤ ﻠ ﯿﻖاﺳ ﺒ ﺗﻄ ﻗﻢ (4و لر و ﻟﻰ )ﺟﺪ ﺎ ﺘ ﻟ ولا ﻟﺠﺪ دا ا ﺪ ﺈﻋ ﺎﺣﺚﺑ ﺒ ﻟ ما ﺎ اﺳﺔ ,ﻗ ر ﺪ ﻟ ا ﻠﻲ ةﻋ ر ﻮ ﻨﺸ ﺎھﻲﻣ ﻤ ﯿﺮﻛ ﯾ ﺎ ﻌ ﻤ ﻟ ةا ﺎتاواﺟﮭﺰ ﺌ ﯿ ﻟﮭ ا لو ﺪو ﻟ ﻗﻊا ا ﻮ ﻤ ﺎﺑ ﻠﮭ ﺑ ﺎ ﻘ ﺎﯾ ﻣ ﺔو ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا ﻧﻲ ) ﺎ ﺜ ﻟ ﮫا ﻤ ﻗﺴ ﻧﺖ( : ﺘﺮ ﻧ ﺔاﻻ ﻜ ﺒ ﺷ ﺎ(: ﮭ ﺗ ﺎ ﯿ ﯿﺠ ﺗ ا ﺮ ﺘ اﺳ ل )و ﺪو ﻟ ﺎ ﺮﺑ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ةا ﺰ ﮭ 1/ 5اﺟ ﯿﺔ( ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ دﺑ ﺎ ﺮﺷ ﺘ ﺎﻻﺳ ﺎﺑ ھ ﺮ ﯿ ﯾ ﺎ ﻌ ءﻣ ﺎ ﻨ لﻓﻲﺑ ﺪو ﻟ ةا ﺪ ﺎﻋ ﻣﺴ ﺔ) ﺒ ﺎﺳ ﻠﻤﺤ ﺔﻟ ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﺲا IASBﻣﺠ ﺎ ﮭ ﺘ ﺮﺟﻤ لﺗ ﺔﻣﻦﺧﻼ ﯿ ﻟ ﺪو ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻨﻲا ﺒ ﺗ ﺔ ) INV ﯾ ﺮ ﻤﺼ ﻟ ﺎرا ﻤ ﺜ ﺘ ةاﻻﺳ ر ا ز –و ﯿﺔ( ﻜ ﯾ ﺮ ﻣ ﺔاﻻ ﯿ ﻔ ﻠ ﺔﺑﺨ ﯿ ﻠ ﺮﻣﺤ ﯿ ﯾ ﺎ ﻌ ﻣ ﺔ ) GCCAAO ﯿ ﯿﺠ ﻠ ﻟﺨ ﺎ( –ا ﯿ ﻠ ﺎﻣﺤ ﮭ ﻘ ﯿ ﻓ ﻮ ﺗ و ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎﻣﻊا ﮭ ﻘ ﯿ ﻓ ﻮ ﺘ اﻟ ﯿﺮ ةاﺧ ﺎ ﺗﺠ ﺔﻣﻊاﻻ ﯿ ﻠ ﺮﻣﺤ ﯿ ﯾ ﺎ ﻌ ﻣ ﺔ ) FASB ﯿ ﻜ ﯾ ﺮ ﻣ –اﻻ ﺔ (. ﯿ ﻟ و ﺪ ﻟ ا ﺒﺤﺚ : ﻟ ﻞا ﺮﻣﺤ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ اصا 2/ 5ﺧﻮ ﻢ ﺘﻲﯾﺘ ﻟ ﺮا ﯿ ﯾ ﻌﺎ ﻤ ﻟ ﯿﺔا ﻮﻋ رﻧ ،ﻣﺤﻮ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﻨﺎ ﻠﻮبﺑ راﺳ ،ﻣﺤﻮ ﻤﻲ ﯿ ﻨﻈ ﺘ ﻟ را ﻤﺤﻮ ﻟ اصا ﺮﺧﻮ ﻓ ا ﻣﺪيﺗﻮ ة. ر ﺪ ﻤﺼ ﻟ ها ﯿﺮ ﯾ ﺎ ﻌ ﺔﻣ ﻌ ﯿ ﺒ ﻧﺖوﻃ ﺘﺮ ﻧ ﻠﻲاﻻ ﯿﺮﻋ ﯾ ﺎ ﻌ ﻤ ﻠ ﻗﻊﻟ دﻣﻮ ،وﺟﻮ ﺎ رھ ا ﺪ اﺻ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﯾﻦ: ﺎ ﺒ ﺘ ﻟ ﯿﻞا ﻠ ءﺗﺤ ا ﺮ اﺟ اصو ﻮ ﻟﺨ ﻓﺮا ا ﻮ ﺪيﺗ ﺎسﻣ ﯿ ﻘ ﺮتﻟ ﻜ ﯿ ﺎسﻟ ﯿ ﻘ 3/ 5ﻣ ﻣﻞ. ﺎ ﻜ ﻟ ﺎ ﺔﺑ ﯿ ﺎﺻ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ زا ﺎ ﮭ ﺮﻓﻲﺟ ﻓ ا ﻮ اﺗ ذ ﺎن:ا ﺘ ﻘﻄ 2ﻧ ﺎ. ﯿ ﺋ ﺰ ﺔﺟ ﯿ ﺎﺻ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ زا ﺎ ﮭ ﺮﻓﻲﺟ ﻓ ا اﺗﻮ ذ ﺔ:ا ﻘﻄ 1ﻧ ﻣﻞ. ﺎ ﻜ ﻟ ﺎ ﺔﺑ ﯿ ﺎﺻ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ زا ﺎ ﮭ ﻓﺮﻓﻲﺟ ا ﻮ ﺘ ﻢﺗ اﻟ ذ ﺮ:ا ﻔ 0ﺻ م )IASB = INV = µ GCCAAO = µ FASB : (7 ﺪ ﻌ ﻟ ﺮضا ض 0ﻓ ﺪ اﺣ ﺎكوﺳﻂو ﻨ ﻗﻞھ ﻠﻰاﻷ وﻋ ،أ ﺔ ﯾ ﺎو ﺘﺴ ﺎتﻣ ﻌ ﻤ ﺘ ﻤﺠ ﻠ ﺔﻟ ﯿ ﺑ ﺎ ﻟﺤﺴ ﺎطا وﺳ ﯿﺴﺖﻛﻞاﻷ ﻞ :ﻟ ﯾ ﺪ ﺒ ﻟ ﺮضا ﻔ ﻟ ض aا ﻠﻒ. ﺘ ﻣﺨ %5 = ﻢ ) (4 ﻗ لر ﺪو ﺟ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ةا ﺰ ﮭ ةﻓﻲاﺟ ﺮ ﻓ ﺘﻮ ﻤ ﻟ اصا ﻟﺨﻮ ﻠﻲا ﺎطﻋ ﻘ ﻨ ﻟ ﺎسا ﯿ ﻘ ﯿﻖﻣ ﺒ ﺗﻄ ةو ر ﺪ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ دا ﺪ ﻋ ﺔ اﺳ ر ﺪ ﻟ ﻣﺤﻞا ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا ﺔ ﯿ ﯿﺠ ﻠ ﻟﺨ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺔ ا ﯾ ﺮ ﻤﺼ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﺔ ا ﯿ ﻟ و ﺪ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا ﺔ ﯿ ﻜ ﯾ ﺮ ﻣ اﻻ )(GCCAAO ة ر ا وز ) )(IASB اص ﻟﺨﻮ ا )(FASB ر( ﺎ ﻤ ﺜ ﺘ ﻻﺳ ا )(INV ول: ﻢاﻻ ﻘﺴ ﻟ ا 150 13 35 37 ة ر ﺪ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﻌﺎ ﻤ ﻟ دا ﻋﺪ وﻻت( ا ﺰ ﻣ ) 6 1 1 1 ة ر ﺪ ﻤﺼ ﻟ ﺮا ﯿ ﯾ ﻌﺎ ﻤ ﻟ دا ﻋﺪ ﺮي( ﻜ رﻓ ﺎ اﻃ ) ﻧﻲ: ﺎ ﺜ ﻟ ﻢا ﻘﺴ ﻟ ا 2 1 0 2 ﻤﻲ ﯿ ﻨﻈ رﺗ ﻮ دﻣﺤ ﻮ وﺟ 2 1 0 1 ﺎء ﻨ ﻠﻮبﺑ دﻣﺤﻮراﺳ وﺟﻮ ر ﺎ ﯿ ﻌ ﻤ ﻟ ا 2 2 0 2 ﯿﺔ ﻮﻋ رﻧ دﻣﺤ ﻮ وﺟ ﻮ ر ﺪ ﺘﻲﺗﺼ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا 2 2 2 2 ﻨﺎء ﺒ ﺔﻟ ﯿ ﯿﺠ ﺗ ﺮ داﺳﺘ وﺟﻮ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا 2 2 0 2 ات ﯿﺮ ﻔﺴ ﺗ ﻊو ﯾ ر ﺎ دﻣﺸ وﺟﻮ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ا 2 2 1 2 ﻧﺖ ﺘﺮ ﻧ ﻗ ﻊاﻻ ﻮ دﻣ وﺟ ﻮ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻠ ﻟ 2 1 2 2 ﻤﻂ ﻗ ﻊﺑ ﻨ ﻮ ﻤ ﻟ ﺮا ﯿ ﯾ ﻌﺎ ﻣ PDF 2 2 0 2 ﺔ ﻠ ﻣ ﺎ ﺮﻛ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ د CDﺑ ﻮ وﺟ 2 2 0 2 ﺒ ﻮع ﯿ ﺐﻣﻄ ﺘ دﻛ وﺟ ﻮ ﺔ ﻠ ﻣ ﺎ ﺮﻛ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎ ﺑ 0 0 0 0 ﺔ ﯿ ﻣ ﺮاﺳ ﻼ ﯿ ﯾ ﻌﺎ دﻣ وﺟ ﻮ ﺎ ) ((4 ﯾ ﺰ ﯿ ﻟ ﺎ ﺔﻣ ﻟ و ﺪ ﻛ ) 18 15 5 17 ﻮع ﻤ ﻤﺠ ﻟ ا ﻢ ) (5 ﻗ لر ﺪو ﺟ ﻢ ) (4 ﻗ لر و ﺪ ﻧﻲﺑﺠ ﺎ ﺜ ﻟ ﻢا ﻘﺴ ﻠ ﺔﻟ ﯿ ﻔ ﻟﻮﺻ اتا ﺎء اﻹﺣﺼ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﺎن ـ ـ ـ ـ ﯿ ﺑ ﺑﻲ ﺎ وﺳﻂﺣﺴ ول ﺪ ﻧﻲﺑﺠ ﺎ ﺜ ﻟ ﻢا ﻘﺴ ﻟ ا ) (4 ر1 77 5ر0 5ر1 8ر1 ز IASB ﺎ ﺟﮭ ز INV ﺎ ﺟﮭ ز GCCAAO ﺎ ﺟﮭ ز FASB ﺎ ﺟﮭ ﯾﻦ ﺎ ﺒ ﺘ ﻟ ا ر0 456 ر0 722 5ر0 4ر0 ﻠﻲ: ﺎﯾ ﻤ لﺑ و ﺪ ﻟﺠ اا ﺬ ﺎﺣﺚﻣﻦھ ﺒ ﻟ ﺮجا ﯾﺨ و ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﺲا ﻗﻊﻣﺠ ﻮ ﻤ ﻗﺼﻲ (2ﻟ ﺪاﻻ ﻟﺤ ﺑﮫﻣﻦا ا ﺘﺮ ﻗ ا ﺑﻲ ) ﺎ ﻟﺤﺴ ﻟﻮﺳﻂا ﺎعا ﻔ ﺗ ر اﻧﻲ. د ﻻ ﺎا ﺪھ ﮫﻟﺤ ﺘﺖﻟ ﺘﺸ ﻟ ﯿﺲا ﯾ ﺎ ﻘ ﺎضﻣ ﻔ ﻧﺨ ا ﺔ FASBو ﯿ ﻜ ﯾ ﺮ ﻣ اﻻ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻠﺲا ﻗﻊﻣﺠ ﻮ ﻤ ﻗﺼﻲ (2ﻟ ﺪاﻻ ﻟﺤ ﺑﮫﻣﻦا ا ﺘﺮ ﻗ ا ﺑﻲ ) ﺎ ﻟﺤﺴ ﻟﻮﺳﻂا ﺎعا ﻔ ﺗ ر اﮫ. ﺘﺖﻟ ﺘﺸ ﻟ ﯿﺲا ﯾ ﺎ ﻘ ﺎضﻣ ﻔ ﻧﺨ ا ﺔ IASBو ﺒ ﺎﺳ ﻤﺤ ﻠ ﺔﻟ ﯿ ﻟ و ﺪ ﻟ ا ﺎع ﻔ ﺗ ﻻر ،ﻣﻊا ﯿﺔ ﺑ ﺮ ﻌ ﻟ ﻗﻊا ا ﻤﻮ ﻟ ﻗﻲا ﺒﺎ ﺔﻟ ﯿ ﺑ ﺎ ﻟﺤﺴ وﺳﺎطا اﺿﺢﻟﻼ ﻮ ﻟ ﺎضا ﻔ ﻧﺨ اﻻﺎ. ﮭ ﺘ ﺘ ﯿﺲﺗﺸ ﯾ ﺎ ﻘ ﻤ ﺒﻲﻟ ﻨﺴ ﻟ ا ا ھﺬ ،و ﯿﺔ ﯿﺠ ﻠ ﻟﺨ ﻌﺔا اﺟ ﺮ ﻟ ا ﺔو ﺒ ﺎﺳ ﻤﺤ ﻟ ﺌﺔا ﯿ ﮭ ﺑﻲﻟ ﺎ ﻟﺤﺴ ﻠﻮﺳﻂا ﺒﻲﻟ ﺘﺴ ﻟ ﺎضا ﻔ ﻧﺨ اﻻﻠﻲ ﺎﻋ ﺮھ ﻧﻲﻧﺸ ﺎ ﺜ ﻟ ا ،و ة ر ﺪ ﻤﺼ ﻟ ها ﯿﺮ ﯾ ﺎ ﻌ دﻣ ﺎضﻋﺪ ﻔ ﻧﺨ لا ﯾﻦ:اﻻو ر ﺎ ﺒ ﺘ ﻊﻻﻋ ﯾﺮﺟ ﻠﻒﻋﻦ .PDF ﺘ ﻤﻂﯾﺨ ﻨ ﻠﻲ CDﺑ وﻋ ﮫا ﻌ ﻗ ﻣﻮ ، ﻗﺼﻲ هاﻻ ﺪ ﯾﻦﻟﺤ ﺎ ﺒ ﺘ ﻟ ﺎعا ﻔ ﺗ ر ا ﻧﻲو د ﻻ ها ﺪ ﺮيﻟﺤ ﻤﺼ ﻟ ﺑﻲا ﺎ ﻟﺤﺴ ﻟﻮﺳﻂا ﺎضا ﻔ ﻧﺨ اء ا ﮫﺳﻮ ﻌ اﺿ ﻣﻮ ﺮو ﯾ ﺘﻄﻮ ﻠ ﻠﺤﺔﻟ ﻤ ﻟ ﺎا ﮭ ﺘ ﺎﺟ ﮫوﺣ ﺘ ﺑ ﺮ ﺔﺗﺠ ﺛ ا ﺪ ﻮحﻟﺤ ﺮﺑﻮﺿ ﯿ اﯾﺸ ﺬ ھ و ﺎ ﯿ ﻧ و ﺘﺮ ﻜ ﻟ ﺎا ﮭ ﺗ ا ﺮ ﯿ ﻔﺴ ﺗ ﺎو ﺮھ ﻠﻮبﻧﺸ واﺳ ﺮ )(3ا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﺎ ﻨ رﺑ ﺎو ﯿﺚﻣﺤ ﻣﻦﺣ ﺎ. ﯾ ﺪ ﯿ ﻠ ﻘ ﺗ و ﻢ ) (6 ﻗ لر ﺪو ﺟ ﻢ ) (4 ﻗ لر ﺪو ﻧﻲﺑﺠ ﺎ ﺜ ﻟ ﻢا ﻘﺴ ﻟ ةا ﺪ ﻤ ﯾﻦ ANOVAﻻﻋ ﺎ ﺒ ﺘ ﻟ ﯿﻞا ﻠ ﺗﺤ ﺎل ﻤ ﺘ اﺣ ف ﻮﺳﻂ ﺘ ﺎت ﻣ رﺟ ﻤﻮع د ﻣﺠ ر ﺪ ﻣﺼ ف ﺔ ﯿ ﻠ ﻜ ﻟ ا ﺎت ﻌ ﺑ ﺮ ﻤ ﻟ ﺔ ا ﯾ ﺮ ﺎت ﺣ ﻌ ﺑ ﺮ ﻤ ﻟ ا ﯾﻦ ﺎ ﺒ ﺘ ﻟ ا ر0 0009 ر6 85 ر3 56 3 ر10 ﯿﻦ 68 ﺑ ﺎت ﻮﻋ ﻤ ﻤﺠ ﻟ ا ر0 519 36 ر 18 7 ﻞ اﺧ د ﺎت ﻮﻋ ﻤ ﻤﺠ ﻟ ا 39 ر29 38 ﻤﻮع ﻣﺠ ف ﺔ ﯿ ﻟ و ﺪ ﻟﺠ ا ر2 867 ل ﺒﻮ ،اوﻗ م ﻌﺪ ﻟ ﻓ ﺾﻓﺮضا ﻢر ﺘ ر2ﯾ ﯿﺔ 867 ﻟ ﺪو ﻟﺠ ر) < 6ف(ا ﺔ 85 ﺑ ﻤﺤﺴﻮ ﻟ ﯿﺔا ﻠ ﻜ ﻟ ﯿﺚأن )ف(ا وﺣ ﺮ ﯿ ﯾ ﺎ ﻌ اصﻣ ﻧﺲﺧﻮ ﺎ مﺗﺠ ،اوﻋﺪ ﻗﻊ ا ﻮ ﻤ ﻟ ﺎﺻﺮا ﻨ ﯿﻦﻋ ﯾﺔ(ﺑ ﻮ ﻨ ﻌ ﻣ ﯾﺔ ) ﺮ ھ ﺎكﺟﻮ ﻨ ﻨﻰأنھ ﻌ ﻤ ﺒﺤﺚ -ﺑ ﻟ ﻓﺮضا ﺔ. ﯿ ﻟ ﺪو ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ دا ﻮ ﻢوﺟ ﻟﻚرﻏ ذ ،و ﺎ ﻣﮭ ﺪ ﻘ ﺔﺗ رﺟ ﯾﻦد ﺎ ﺒ ﺒﺐﺗ ﺎﺑﺴ ﻨﮭ ﯿ ﺔﺑ ﺒ ﺎﺳ ﻤﺤ ﻟ ا ﺔ ﯾ ﺮ ﻤﺼ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟﺚﻟ ﺎ ﺜ ﻟ را ا ﺮاﻻﺻﺪ ﯾ ﺘﻄﻮ ﻠﺤﺔﻟ ﻤ ﻟ ﺎﺟﺔا ﻟﺤ ﺎ ﺎﺣﺚﺑ ﺒ ﻟ ﻮﺻﻲا ﺒﻖﯾ ﺎﺳ ءﻣ ﻓﻲﺿﻮ و ﺎ. ﮭ ﻟ ﺎ ﻤ ﻜ ﺘ ﺪفاﺳ ﮭ ﻟﻚﺑ ذ ،و ﻘﺔ ﺑ ﺎ ﻟﺴ ﻮرا ﻘﺼ ﻟ ﮫا ﺎﻻوﺟ ﻘ ﺒ ﻃ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik Footnotes and References ـﻊ ـ ـ ـ اﺟ ﺮ ـ ـ ـ ﻤ ﻟ ا ﻣﺶو ا ﮭﻮ ﻟ ا ﺔ ـ ـ ﯿ ﺑ ﺮ ﻌ ﻟ اﺟﻊا ﺮ ﻤ ﻟ ا ﻣﺶو ا ﮭﻮ ﻟ وﻻ:ا ا ) (1 http ://www. cma.gov. eg/cma/ jtags/arabic/ default.jsp - http://www.cma.gov.eg/cma/content/arabic/accounting_criteria/accounti ng_criteria.htm ) (2 http://www.cao.gov. eg/arabic /MAIN. ASP) (3 ﺔ ﻜ ﻠ ﻤ ﻤ ﻟ ﺔﻓﻲا ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﺎ ﻨ ﺮﺑ ﯾ ﺘﻄﻮ ﺔﻟ ﯿ ﯿﺴ ﺋ ﺮ ﻟ را ﺎو ﻤﺤ ﻟ ﺔﻧﺤﻮا ﯿ ﻠ ﺒ ﻘ ﺘ ﺔﻣﺴ ﯾ رؤ "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤﺔ ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﻻ ﺔا ﻠ ،ﻣﺠ ﻠﻲ" ﻜ ﻟ ﺘﻮيا ﻤﺴ ﻟ ﻠﻲا ﺔﻋ ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺔا ﺎﺳ ﯿ ﻠﺴ ﻤﻲﻟ ﯿ ﻨﻈ ﮭﺞﺗ ﻨ ﺔ:ﻣ ﯾ د ﻮ ﻌ ﻟﺴ ﺔا ﯿ ﺑ ﺮ ﻌ ﻟ ا ،ص .235 - 167 ﺮ (1987 ﺒ ﻤ ﺘ ﺒ ،ﺳ د 55 ﺪ ﻌ ﻟ ،ا ﺔ ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﺔاﻻ ﻠ ﺎض:ﻣﺠ ﯾ ﺮ ﻟ ا ) ) (4 http://www.fasb .org /stﯿﺔ ﻟ ﺪو ﻟ ﯿﺮا ﯾ ﺎ ﻌ ﻤ ﻟ ﻤﺔا ﻟ ﻮ ﻓﻖﻣﻊﻋ ا ﻮ ﺘ ﺘ ﯿﺔﻟ ﺑ ﺮ ﻌ ﻟ ا ﯿﺔو ﻨ ﻮﻃ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﯿﻖا ﻓ ﻮ ﺎتﺗ ﯿ ﯾﺠ ا ﺮ ﺘ اﺳ "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ، ﯿﺔ" 2005 ﺑ ﺮ ﻌ ﻟ ﻠﯿﺞا ﻟﺨ ولا ﺎونﻟﺪ ﻌ ﺘ ﻟ ﻠ ﺲا ﻣﺠ ﺎو ﯾ ﺰ ﯿ ﻟ ﺎ ﻣ ﺮو ﺔوﻣﺼ ﯾ د ﻮ ﻌ ﻟﺴ لا ﺑﺔدو ﺮ ﺔ:ﺗﺠ ﺒ ﺎﺳ ﻠﻤﺤ ﻟ ان ﻮ ﻨ ﻌ ﻟ ﻣ ﺎتﺑ ﺎ ﻮ ﻠ ﻌ ﻤ ﻟ ﯿ ﺎا ﻟﻮﺟ ﻨﻮ ﻜ ﺎﺳ ﺒﻲﺗ ﻗ ﻊﻣﺤ ﻮ ﻤ ﻧ ﺖﺑ ﺘﺮ ﻧ ﻠ ﻲاﻻ رﻋ ﻨ ﺸﻮ ﺒﺤ ﺚﻣ ﻟ ا .http ://www .infotechaccountants .com ) (5 http://mstawfik. tripod.com/eas. htmhttp://mstawfik. 7p.com /eas. htm - ) (6 ونﻣﻊ ﻤﺨﺰ ﻟ ﯿﻒا ﻟ ﺎ ﻜ ﺘ ﺔﻟ ﯿ ﺑ ﻌﺮ ﻟ ا ﺔو ﯿ ﻨ ﻮﻃ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻢا ﻓﻖاھ ا ﺪيﺗﻮ ﻢﻣ ﯿ ﯿ ﻘ ﺗ "، ﻢ ﻠ ﯾ ﻮ ،ﺣﺴﻦﺳ ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤﻧﺖ ﺮ ﺘ ﻧ ﻠﻲاﻻ رﻋ ﻮ ﻨﺸ ﺒﺤﺚﻣ ﻟ ،ا ﺔ" 2005 ﻧ ر ﺎ ﻘ ﺔﻣ ﯿ ﻟ ﺔدو ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ اﺳ ر ﻢ : 2د ﻗ ﺰونر ﻤﺨ ﻠ ﻟﻲﻟ و ﺪ ﻟ را ﺎ ﯿ ﻌ ﻤ ﻟ ا ان ﻮ ﻨ ﻌ ﻟ ﺎ ﺎتﺑ ﻣ ﻮ ﻠ ﻌ ﻤ ﻟ ﺎا ﯿ ﻟﻮﺟ ﻨﻮ ﻜ ﺒﻲﺗ ﺎﺳ ﻊﻣﺤ ﻗ ﻤﻮ ﺑ .http ://www .infotechaccountants .com ) (7 .( 2005 ، ﺮ ﺗﻒ 0552362055ﻣﺼ ﺎ دﺣﺴﻦھ ﻮ ﻤ ﻣﺤ ﺮ: ﺎﺷ ﻨ ﻟ ا ﺔ) ﯿ ﻧ ﺮو ﺘ ﻜ ﻟ ﺔاﻻ ﺒ ﺎﺳ ﻤﺤ ﻟ ،ا ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﻧﺖ ﺮ ﺘ ﻧ ﻠﻲاﻻ رﻋ ﻮ ﻨﺸ ﺎبﻣ ﺘ ﻜ ﻟ ،ا 2006 ، ﻞ" ﻛﺴ ما ا ﺪ ﺘﺨ ﺄﺳ ﺔﺑ ﺒ ﺎﺿ ﯾ ﺮ ﻟ ﺔا ﻣﺠ ﺮ ﺒ ﻟ ذجا ﺎ ﻤ ﻞﻧ " ،ﺣ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ان http://www .infotechaccountants .com ﻨﻮ ﻌ ﻟ ﺎ ﺎتﺑ ﻣ ﻠﻮ ﻌ ﻤ ﻟ ﺎا ﯿ ﻮﺟ ﻟ ﻨﻮ ﻜ ﺒﻲﺗ ﺎﺳ ﻗﻊﻣﺤ ﻤﻮ ﺑ ﺎ . http ://mstawfik. 7p .com/ita.htm ﯾﻀ ا و ﺎب ﺘ ﻜ ﻟ ،ا 2006 ، ﯿﺴﻚ "6 لﺑ ا ﻮ ﯿﺠ مﻓ ا ﺪ ﺘﺨ ﺄﺳ ﺔﺑ ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎتا ﻧ ﺎ ﯿ ﺒ ﻟ ﺪا اﻋ ﻮ ﺎءﻗ ﻨ ﺑ ﺔو ﻣﺠ ﺮ ﺒ ﻟ ا "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ان ﻮ ﻨ ﻌ ﻟ ﻣ ﺎتﺑ ﺎ ﻠﻮ ﻌ ﻤ ﻟ ﯿ ﺎا ﻟﻮﺟ ﻮ ﻨ ﻜ ﺎﺳ ﺒﻲﺗ ﻗ ﻊﻣﺤ ﻤﻮ ﻧ ﺖﺑ ﺮ ﺘ ﻧ ﻠ ﻲاﻻ ﻮرﻋ ﻨ ﺸ ﻣ ﺎ ﻀ ﯾ ا http ://www .infotechaccountants .comو . http://mstawfik.7p. com/ ita.htm اف ﻻھﺪ ةا د ﺪ ﻌ ﺘ ﺔﻣ ﺒ ﺎﺿ ﯾ ﺮ ﻟ ﻣﺞا ا ﺒﺮ ﻟ ذجا ﺎ ﻤ ﺔوﺣﻞﻧ ﺎﻏ ﯿ مﻟﺼ ﺪ ﻘ ﺘ ﮭﺞﻣ ﻨ اف:ﻣ ﺪ ھ ﺔاﻻ ﻣﺠ ﺮ ﺑ "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ .( 1985 ، ﻞ ﻣ ﺎ ﻜ ﺘ ﻟ ﺔا ﺒ ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﺰ ﻟ ا ) .(1998 ، ﻞ ﻣ ﺎ ﻜ ﺘ ﻟ ﺒﺔا ﺘ ﻜ ﯾﻖ:ﻣ ﺎز ﻗ ﺰ ﻟ ا ﺎت ) ﻛ ﺮ ﻟﺸ ﺔا ﺒ ﺎﺳ ،ﻣﺤ ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ،ﻣﺤ د ﺎ ﻤ ﺮيﺣ ﯿ ﻧﻲﺑﺤ ﺎ ﺪھ ﻤ اﺣ ة.2002، ﺮ ﺎھ ﻘ ﻟ ﺔا ﻌ ﻣ ﺎ ﺔﺟ ﺪﺳ ﻨ ﮭ ﻟ ﺔا ﯿ ﻠ ﻧﻲ،ﻛ و ﺘﺮ ﻜ ﻟ ﺎﺳﺐاﻻ ﻟﺤ ،ا ﯾﻮب ﻞا ﻢﻓﻀ ﻜ ﻟﺤ ﺪا ﺒ ﻋ ل، ﻻو ﻟﺠﺰءا ﺔ –ا ﯿ ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ دئا ﺎ ﺒ ،ﻣ ﺔ ﯿ ﺪﻋﻄ ﯿ ﻟﺴ ﯿﺸﺔا ،ﻋ ﺎن ﺒ ﻌ ﻌﻄﻲﺷ ﻤ ﻟ ﺪا ﺒ ﺪﻋ ﻣ ﺎ ،ﺣ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺔ .2002/2001 ﻨ ﯾ ﺪ ﻤ ﻟ ﺔا ﺒ ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﻟﺰ ا م ﺎ ﻟﻲﺗﺤﺖﻧﻈ ﺎﺳﺐاﻻ ﻟﺤ ﺎتا ﻘ ﯿ ﺒ ﺗﻄ اتو ﺎﺿﺮ ﻤﺤ ﻟ ﺎ ﯿﺔﻣﻊ CDﺑ ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﻣﺔا ﺪ ﻘ ،ﻣ ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﻤﺪﺷﺮ ﻣﺤ ﺔ ﻛ ﻣﻞوﺷﺮ ﺎ ﻜ ﺘ ﻟ ﺒﺔا ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﺰ ﻟ ،ا ﺒﺔ( ﺎﺳ ﻤﺤ ﻟ ﺎﺻﺮﻓﻲا ﻌ ﻤ ﻟ ﮭﺞا ﻨ ﻤ ﻟ ﺔا ﻠ ﻠﺴ لﻓﻲﺳ ﻻو ﺎبا ﺘ ﻜ ﻟ ا ﻓﺬ ) ا ﻮ ﻨ ﻟ ا ، ﯾﻖ ز ﺎ ﻗ ﻟﺰ ﻨﺔا ﯾ ل –ﺑﺮجز ﻠﻮ ﺪزﻏ ﺎرعﺳﻌ ﺮ – 76ﺷ ﺗ ﯿﻮ ﺒ ﻤ ﻜ ﻟ ﺎتا ﺪﻣ ﺔوﺧ ﯿ ﺪﺳ ﻨ ﻟﮭ ﺎتا ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﻻﺳ ا ان ﻮ ﻨ ﻌ ﻟ ﻣﺎتﺑﺎ ﻠﻮ ﻌ ﻤ ﻟ ﯿﺎا ﻮﺟ ﻟ ﻮ ﻨ ﻜ ﺎﺳﺒﻲﺗ ﻗ ﻊﻣﺤ ﻮ ﻤ ﻧ ﺖﺑ ﺮ ﺘ ﻧ ﻠ ﻲاﻻ رﻋ ﻮ ﻨﺸ ﺘﺎبﻣ ﻜ ﻟ .2003ا ﺎ ﻀ ﯾ ا http ://www .infotechaccountants .comو . http://mstawfik.7p. com/ ita.htm ﺎﺳﺐ ﻟﺤ ﺎتا ﻘ ﯿ ﺒ ﺗﻄ اتو ﺎﺿﺮ ﻤﺤ ﻟ ﺎ ﻧﻲ -ﻣﻊ CD2ﺑ ﺎ ﺜ ﻟ ﻟﺠﺰءا ﯿﺔ –ا ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺔا ﻣ ﺪ ﻘ ،ﻣ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺒﺔ ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﺰ ﻟ ،ا ﺔ( ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎﺻﺮﻓﻲا ﻌ ﻤ ﻟ ﮭﺞا ﻨ ﻤ ﻟ ﺔا ﻠ ﻠﺴ لﻓﻲﺳ ﺎباﻻو ﺘ ﻜ ﻟ ا ﻓﺬ ) ا ﻮ ﻨ ﻟ ما ﺎ ﻟﻲﺗﺤﺖﻧﻈ ﻻ ا ﻠﻮل –ﺑﺮج ﺪزﻏ رعﺳﻌ ﺎ ﺮ – 76ﺷ ﺗ ﯿﻮ ﺒ ﻤ ﻜ ﻟ ﺎتا ﻣ ﺔوﺧﺪ ﯿ ﺪﺳ ﻨ ﮭ ﻟ ﺎتا ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﺔاﻻﺳ ﻛ ﻣﻞوﺷﺮ ﺎ ﻜ ﺘ ﻟ ا ان ﻮ ﻨ ﻌ ﻟ ﺎ ﺎتﺑ ﻣ ﻠﻮ ﻌ ﻤ ﻟ ﺎا ﯿ ﻮﺟ ﻟ ﻮ ﻨ ﻜ ﺒﻲﺗ ﺎﺳ ﻗﻊﻣﺤ ﻮ ﻤ ﻧﺖﺑ ﺮ ﺘ ﻧ ﻠﻲاﻻ رﻋ ﻨﺸﻮ ﺎبﻣ ﺘ ﻜ ﻟ .2003 ،ا ﯾﻖ ز ﺎ ﻗ ﺰ ﻟ ﺔا ﻨ ﯾ ز ﺎ ﻀ ﯾ ا http ://www .infotechaccountants .comو . http://mstawfik.7p. com/ ita.htm ل -ﻣﻊ CD2 ءاﻻو ﻟﺠﺰ ﺔ،ا ﻤ ﺎھ ﻤﺴ ﻟ ﺎتا ﻛ ﺮ ﻟﺸ أ( –ا ﺔ) ﻮﺳﻄ ﺘ ﻤ ﻟ ﯿﺔا ﻟ ﺎ ﻤ ﻟ ﺔا ﺎﺳﺒ ﻤﺤ ﻟ ،ا ﯿﻖ ﻓ ﯾﻒﺗﻮ ﻤﺪﺷﺮ ﻣﺤ ﺎت ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﺔاﻻﺳ ﻛ ﻣﻞوﺷﺮ ﺎ ﻜ ﺘ ﻟ ﺒﺔا ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﺰ ﻟ ،ا ﻟﻲ ﺎﺳﺐاﻻ ﻟﺤ ﺎتا ﻘ ﯿ ﺒ ﻣﺞﺗﻄ ا ﺑﺮ اتو ﺎﺿﺮ ﻤﺤ ﻟ ﺎ ﺑ .2004/ 2003 ، ﯾﻖ ﺎز ﻗ ﺰ ﻟ ﺔا ﻨ ﯾ ﺮجز ل –ﺑ ﻮ ﻠ ﺪزﻏ ﻌ رعﺳ ﺎ ﺮ – 76ﺷ ﺗ ﻮ ﯿ ﺒ ﻤ ﻜ ﻟ ﺎتا ﻣ ﺪ ﺔوﺧ ﯿ ﺪﺳ ﻨ ﻟﮭ ا ة(ﻣﻊ CD2 ﻮﺣﺪ ﻤ ﻟ ا ﻌﺔ ) ﻤ ﻤﺠ ﻟ ﯿﺔا ﻟ ﺎ ﻤ ﻟ ﻢا ﺋ ا ﻘﻮ ﻟ ا ﺎجو ﻣ ﻧﺪ ﻣﺔ:اﻻ ﺪ ﻘ ﺘ ﻤ ﻟ ﯿﺔا ﻟ ﺎ ﻤ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ،ا ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﻤﺪﺷﺮ ﻣﺤ ﺎﺻﺮﻓﻲ ﻌ ﻤ ﻟ ﻨﮭﺞا ﻤ ﻟ ﺔا ﻠ ﻠﺴ ﻟﺚﻓﻲﺳ ﺎ ﺜ ﻟ ﺎبا ﺘ ﻜ ﻟ ا ﻓﺬ ) ا ﻮ ﻨ ﻟ ما ﺎ ﻟﻲﺗﺤﺖﻧﻈ ﺎﺳﺐاﻻ ﻟﺤ ﻠﻲا ﺎتﻋ ﻘ ﯿ ﺒ ﺘﻄ ﺒ ﺑ ﺎ ﯿ ﻟﻮﺟ ﻨﻮ ﻜ ﺒﻲﺗ ﺎﺳ ﻗﻊﻣﺤ ﻮ ﻤ ﻧﺖﺑ ﺮ ﺘ ﻧ ﻠﻲاﻻ رﻋ ﻮ ﻨﺸ ﺎبﻣ ﺘ ﻜ ﻟ ﻞ . 2003ا ﻣ ﺎ ﻜ ﺘ ﻟ ﺔا ﺒ ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﺰ ﻟ ،ا ﺔ( ﺒ ﺎﺳ ﻤﺤ ﻟ ا ﺎ ﻀ ﯾ ا ان http ://www .infotechaccountants. comو ﻮ ﻨ ﻌ ﻟ ﻣ ﺎتﺑ ﺎ ﻠﻮ ﻌ ﻤ ﻟ ا . http://mstawfik.7p. com/ ita.htm ﻟﻲﻣﻊ CD (Student CD1, ﺎﺳﺐاﻻ ﻟﺤ ما ا ﺪ ﺘﺨ ﺄﺳ ﻣﺔﺑ ﺪ ﻘ ﺘ ﺔﻣ ﯿ ﺒ ﺎﺳ ﺎتﻣﺤ ﻘ ﯿ ﺒ ﺗﻄ ، ، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﻤﺪﺷﺮ ﻣﺤ ﺎ ﯾﻀ ﻠﺐا ﯾﻄ ﻞ ) 2003/2002و ﻣ ﺎ ﻜ ﺘ ﻟ ﺔا ﺒ ﺘ ﻜ ﯾﻖ:ﻣ ز ﺎ ﻗ ﻟﺰ ،ا ﺔ ﻘ ﻓ ﺮ ﻤ ﻟ ﻣﺞا ا ﺮ ﺒ ﻟ ﺎ )Postgraduate CD3ﺑ ﺪ رعﺳﻌ ﺎ ﺮ 76ﺷ ﺗ ﯿﻮ ﺒ ﻤ ﻜ ﻟ ﺎتا ﺪﻣ ﺔوﺧ ﯿ ﺪﺳ ﻨ ﮭ ﻟ ﺎتا ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﺔاﻻﺳ ﻛ ﺎبﻣﻦﺷﺮ ﺘ ﻜ ﻟ ﺎتا ﻘ ﻓ ﻣﻊﻛﻞﻣﺮ ﯾﻖ(. ز ﺎ ﻗ ﺰ ﻟ ﺔ –ا ﺎﻇ ﺑ ﺔا ﯿ ﻨﺸ ل –ﻣ ﻠﻮ زﻏ ﺎث ﺑﺤ ﺔﻻ ﯿ ﺋ ﺎ ﯿﻼتاﻻﺣﺼ ﻠ ﺘﺤ ﻟ ﺬ(2) :ا ﻓ ا ﻨﻮ ﻟ ما ﺎ ﻟﻲﺗﺤﺖﻧﻈ ﺎﺳﺐاﻻ ﻠﺤ ﺔﻟ ﯿ ﻤ ﻠ ﻌ ﻟ ﺎتا ﻣ ا ﺪ ﺘﺨ ،اﻻﺳ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﯿﺔ ﻤ ﻠ ﻌ ﻟ ﺎتا ﻣ ا ﺪ ﺘﺨ ﺔاﻻﺳ ﻠ ﻠﺴ ﻧﻲﻓﻲﺳ ﺎ ﺜ ﻟ ﺎبا ﺘ ﻜ ﻟ ا ﺔ) ﯿ ﺜ ﺎتﺑﺤ ﻘ ﯿ ﺒ ﺔ - SPSSWINﻣﻊﺗﻄ ﯿ ﺎﻋ ﻤ ﺘ ماﻻﺟ ﻠﻮ ﻌ ﻟ ا .1996 ، ﯾﻖ ز ﺎ ﻗ ﺰ ﻟ ،ا ﻞ ﺎﻣ ﻜ ﺘ ﻟ ﺔا ﺒ ﺘ ﻜ ﻟﻲ(ﻣ ﻻ ﺎﺳﺐا ﻠﺤ ﻟ ﺔ ﯿ ﺎﻋ ﻤ ﺘ ﻻﺟ ما ﻮ ﻠ ﻌ ﻟ ﻮثا ﺒﺤ ﺔﻟ ﯿ ﺋ ﺎ ﯿﻼتاﻻﺣﺼ ﻠ ﺘﺤ ﻟ ﻟﻲ:ا ﺎﺳﺐاﻻ ﻠﺤ ﺒﻲﻟ ﯾ ر ﺪ ﺘ ﻟ ﻣﺞا ﺎ ﻧ ﺒﺮ ﻟ ﻞا ﯿ ﻟ ،د ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺎت ﻣ ﺪ ﺔوﺧ ﯿ ﺪﺳ ﻨ ﮭ ﻟ ﺎتا ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﺔاﻻﺳ ﻛ ﺮ ﯾﻖ :ﺷ ﺎز ﻗ ﺰ ﻟ ،ا ر7 ر 5 ا ﺪ ﻣﺞ - SPSSاﺻ ﺎ ﻧ ﺮ مﺑ ا ﺪ ﺘﺨ ﺎﺳ ﺑ .1999/98 ، ﺮ ﺗ ﯿﻮ ﺒ ﻤ ﻜ ﻟ ا ء ﺎ ﻨ ﻛﺴﻞ - EXCELﺑ ﺔا ﯿ ﻧ و ﺘﺮ ﻜ ﻟ ولاﻻ ا ﺪ ﻟﺠ ﻟﻲ:ا ﺎﺳﺐاﻻ ﻠﺤ ﺒﻲﻟ ﯾ ر ﺪ ﺘ ﻟ ﻣﺞا ﺎ ﻧ ﺮ ﺒ ﻟ ﻞا ﯿ ﻟ ،د ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺪﺷﺮ ﻤ ﻣﺤ ﺎت ﻤ ﯿ ﻤ ﺘﺼ ﻠ ذﻟ ﺎ ﺘ ﺔاﻻﺳ ﻛ ﺮ ﯾﻖ:ﺷ ز ﺎ ﻗ ﺰ ﻟ ،ا ر (97 ) 8 ا ﺪ ﻞ –اﺻ ﻛﺴ ﺔا ﻣﺠ ﺮ ﺑ ﺎتو ﻣ ﻮ ﻟﺮﺳ ءا ا ﺮ اﺟ لو او ﺪ ﻟﺠ ا .1999/ 98 ، ﺮ ﺗ ﻮ ﯿ ﺒ ﻤ ﻜ ﻟ ﺎتا ﻣ ﺪ ﺔوﺧ ﯿ ﺪﺳ ﻨ ﻟﮭ ا www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ، ﺎت" 2005 ﻠﺤ ﻤﺼﻄ ﻟ ا دئو ﺎ ﺒ ﻤ ﻟ ا ﺔو ﯿ ﻤ ﺎت:اﻻھ ﻛ ﺮ ﻟﺸ ﺔا ﻤ ﻛ ﻧﺖﻓﻲﺣﻮ ﺮ ﺘ ﻧ اتﻣﻦاﻻ اء ﻗﺮ "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ان ﻮ ﻨ ﻌ ﻟ ﻣ ﺎتﺑ ﺎ ﻮ ﻠ ﻌ ﻤ ﻟ ﯿ ﺎا ﻟﻮﺟ ﻨﻮ ﻜ ﺎﺳ ﺒﻲﺗ ﻗ ﻊﻣﺤ ﻮ ﻤ ﻧ ﺖﺑ ﺘﺮ ﻧ ﻠ ﻲاﻻ رﻋ ﻨ ﺸﻮ ﺒﺤ ﺚﻣ ﻟ ا .http ://www .infotechaccountants .com ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ءا ﺎ ﻨ ﺑ ﺒﻲو ﺎﺳ ﻤﺤ ﻟ ﺒﺤﺚا ﻟ ﺑﻲﻓﻲا ﺎ ﯾﺠ ﮭﺞاﻻ ﻨ ﻤ ﻟ ا ريو ﺎ ﯿ ﻌ ﻤ ﻟ ﮭﺞا ﻨ ﻤ ﻟ ما ا ﺪ ﺘﺨ ﻢاﺳ ﯿ ﯿ ﻘ ﺗ "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﻗﻊ ﻤﻮ ﻧﺖﺑ ﺮ ﺘ ﻧ ﻻ ﻠﻲا رﻋ ﻮ ﻨﺸ ﺒﺤﺚﻣ ﻟ ،ا ﺔ" 2006 ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺎتا ﺎﺳ ﯿ ﻟﺴ ﻨﻲا ﺒ ةﻓﻲﺗ ر ا د اﻋﺚاﻻ ﻮ ﻞﺑ ﯿ ﻠ ﺗﺤ و ﺎ ﯾﻀ ا ان http ://www. infotechaccountants. comو ﻮ ﻨ ﻌ ﻟ ﺎ ﺎتﺑ ﻣ ﻮ ﻠ ﻌ ﻤ ﻟ ﺎا ﯿ ﻮﺟ ﻟ ﻮ ﻨ ﻜ ﺒﻲﺗ ﺎﺳ ﻣﺤ . http://mstawfik.7p. com/ ita.htm ل ﺎ ﻤ ﺔﻋﻦاﻻﻋ ﺒ ﺎﺳ ﻤﺤ ﻠ ﺮيﻟ ﺒﻲﻣﺼ ﺎﺳ رﻣﺤ ﺎ ﯿ ﻌ ﻟﻲﻣ ﺎﺟﺔا ﻟﺤ ﺪيا ﻣ "، ﺎ ﻨ ﻢﺣ ﯿ ﮭ ﻢﻓ ﯿ ﻌ ،د .ﻧ ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺪﺷﺮ ﻤ ﻣﺤ ر ﺎ ﻤ ﺜ ﺘ ﺮاﻻﺳ ﻤ ﺗ ،ﻣﺆ ﯾﺔ" ر ﺎ ﺒ ﺘ اﺳﺔاﺧ ر ﯿﺔ:د ﻧ و ﺮ ﺘ ﻜ ﻟ ﻓﻊا ﻞد ﺋ ﺎ ﺒﻄﺔﺑﻮﺳ ﺗ ﺮ ﻤ ﻟ ﺎتا ﯿ ﻠ ﻤ ﻌ ﻟ ﺎ ﻘﺔﺑ ﻠ ﻌ ﺘ ﻤ ﻟ ﺔا ﯿ ﻓ ﺮ ﻤﺼ ﻟ ا ﺒﺮ .2003 ﻤ ﺘ ﺒ ﺔ –ﺳ ﯾ ر ﺪ ﻨ ﻜ ﺔاﻻﺳ ﻌ ﻣ ﺎ ةﺟ ر ﺎ ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﯾﻦ –ﻛ ﺮ ﻌﺸ ﻟ ا ﺪو اﺣ ﻮ ﻟ ﺮنا ﻘ ﻟ ﺎتا ﯾ ﺪ ﺗﺤ ﺔو ﯿ ﻤ ﻨ ﺘ ﻟ ا و ﺎع ﻘﻄ ﻟ ﻠﻲا ﯿﻖﻋ ﺒ ﺘﻄ ﻟ ﺎ ﺎلﺑ ﻤ ﺮاﻻﻋ ﯾ ر ﺎ ﻘ ﺎتﺗ ﻣ ﻮ ﻠ ﻌ ﻤ ﻧﻲﻟ و ﺮ ﺘ ﻜ ﻟ ﻊاﻻ ﯾ ز ﻮ ﺘ ﻟ ﻢا ﯿ ﻨﻈ ﺘ ﺎﺟﺔﻟ ﻟﺤ ﺪيا ﻣ "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﯿﺔ: ﻧ و ﺮ ﺘ ﻜ ﻟ ﻻ ةا ر ﺎ ﺘﺠ ﻟ ﺮا ﻤ ﺗ ،ﻣﺆ ﯿﺔ" ﻧ و ﺮ ﺘ ﻜ ﻟ ﻻ ةا ر ﺎ ﺘﺠ ﻟ ﺎتا ﯿ ﻠ ﻤ ﺔﻋﻦﻋ ﺒ ﺎﺳ ﻤﺤ ﻟ ا ﺬو ﯿ ﻔ ﻨ ﺘ ﻟ ﯿﺐا ﻟ ﺎ اﺳ ،و ﻓﻲ ﺮ ﻤﺼ ﻟ ا ،ص – 239 ل ﻠﺪاﻻو ﻤﺠ ﻟ ﯿﻮ -2002ا ﻟ ﻮ ﺔ –ﯾ ﯾ ر ﺪ ﻨ ﻌﺔاﻻﺳﻜ ﻣ ﺎ ةﺟ ر ﺘﺠﺎ ﻟ ﯿﺔا ﻠ ﺎت –ﻛ ﯾ ﺘﺤﺪ ﻟ ا ﻓﺎقو ﻻ ا ان ﻮ ﻨ ﻌ ﻟ ﻣﺎتﺑﺎ ﻠﻮ ﻌ ﻤ ﻟ ﯿﺎا ﻟﻮﺟ ﻨﻮ ﻜ ﺎﺳﺒﻲﺗ ﻗ ﻊﻣﺤ ﻮ ﻤ ﻧ ﺖﺑ ﺮ ﺘ ﻧ ﻠ ﻲاﻻ رﻋ ﻮ ﻨﺸ ﺒﺤ ﺚﻣ ﻟ .314ا ﺎ ﻀ ﯾ ا http ://www .infotechaccountants .comو . http://mstawfik.7p. com/ ita.htm ﺘﻮي ﻤﺴ ﻟ ﻠﻲا ﺔﻋ ﯿ ﻧ و ﺮ ﺘ ﻜ ﻟ ةاﻻ ﺎر ﺘﺠ ﻟ ﺔﻋﻦا ﻤ ﺎﺟ ﻨ ﻟ ﻞا ﻛ ﺎ ﻤﺸ ﻟ ﻢا ﯿﺺاھ ﺄنﺗﺸﺨ ﻞﺑﺸ ﻤ ﺔﻋ ﻗ ر و "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺔ ﯾ ر ﺪ ﻨ ﻌﺔاﻻﺳﻜ ﻣ ﺎ ةﺟ ر ﺎ ﺘﺠ ﻟ ﯿﺔا ﻠ ﺎت –ﻛ ﯾ ﺘﺤﺪ ﻟ ا ﺎقو ﻓ ﺔ:اﻻ ﯿ ﻧ و ﺮ ﺘ ﻜ ﻟ ﻻ ةا ر ﺎ ﺘﺠ ﻟ ﺮا ﻤ ﺗ ﺎ"ﻣﺆ ﮭ ﻠ ﺒﻞﺣ ﻣﻲوﺳ ﻘﻮ ﻟ ا ،ص .677 – 673 ﻧﻲ ﺎ ﺜ ﻟ ﺪا ﻠ ﻤﺠ ﻟ ﻮ -2002ا ﯿ ﻟ –ﯾﻮ ، ﺎ" ﮭ ﻨ ﺒﻲﻋ ﯾ ﺮ ﻟﻀ ﺎﺳﺐا ﺘﺤ ﻟ ا ﯿﺔو ﻧ و ﺮ ﺘ ﻜ ﻟ ةاﻻ ﺎر ﺘﺠ ﻟ ﺎتا ﯿ ﻠ ﻤ ﯿﺬﻋ ﻔ ﻨ ﺗ "، ﺎ ﻨ ﻢﺣ ﯿ ﻢﻓﮭ ﯿ ﻌ ،د .ﻧ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﻤﺪﺷﺮ ﻣﺤ ﯿﻮ -2002 ﻟ ﺔ –ﯾﻮ ﯾ ر ﺪ ﻨ ﻌﺔاﻻﺳﻜ ﻣ ﺎ ةﺟ ر ﺎ ﺘﺠ ﻟ ﯿﺔا ﻠ ﺎت –ﻛ ﯾ ﺘﺤﺪ ﻟ ا ﺎقو ﻓ ﯿﺔ:اﻻ ﻧ و ﺮ ﺘ ﻜ ﻟ ﻻ ةا ر ﺎ ﺘﺠ ﻟ ﺮا ﻤ ﺗ ﻣﺆ ل ،ص .80 – 25 ﺪاﻻو ﻠ ﻤﺠ ﻟ ا ﻟﻲ: ﺎ ﻤ ﻟ ﺒﮫا ﻧ ﺎ ﻢﺟ ﯿ ﻨﻈ ﺘ ﺎﺟﺔﻟ ﻟﺤ ﻣﺪيا ﺎلو ﻤ ﺮاﻻﻋ ﯾ ﺎر ﻘ ﺎتﺗ ﻣ ﻠﻮ ﻌ ﻤ ﻧﻲﻟ و ﺮ ﺘ ﻜ ﻟ ﯾﻊاﻻ ﻮز ﺘ ﻟ ا "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﻤﺪﺷﺮ ﻣﺤ ﮭﺪ ﻌ ﻣﺔ –ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﯾﺔ(اﻻ ر دو ﻠﺔ ) ،ﻣﺠ ﻓﻲ" ﺮ ﻤﺼ ﻟ ﺎعا ﻘﻄ ﻟ ةﻓﻲا ﺮ ﻔﺴ ﻤ ﻟ اتا ﯿﺮ ﻐ ﺘ ﻤ ﻠ ﯾﺔﻟ ر ﺎ ﺒ ﺘ اﺳﺔاﺧ ر د م– م 1422 ل –ﻣﺤﺮ داﻻو ﺪ ﻌ ﻟ ﻠﺪ – 41ا ﻤﺠ ﻟ ﺔ-ا ﯾ د ﻮ ﻌ ﻟﺴ ﺔا ﯿ ﺑ ﺮ ﻌ ﻟ ﺔا ﻜ ﻠ ﻤ ﻤ ﻟ ﺎض –ا ﯾ ﺮ ﻟ ﺔ –ا ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﻻ ا ،ص .162 – 107 ﯾﻞ 2001 ﺮ ﺑ ا ﯾﺔ ﺎر ﺒ ﺘ اﺳﺔاﺧ ر ﻤﮫ:د ﯿ ﻨﻈ دﺗ ﻢﺟﮭﻮ ﯿ ﯿ ﻘ ﺗ ﻧﺖو ﺮ ﺘ ﻧ ﻜﺔاﻻ ﺒ ﻠﻲﺷ ﻧﻲﻋ و ﺮ ﺘ ﻜ ﻟ ﻟﻲاﻻ ﺎ ﻤ ﻟ ﺮا ﯾ ﻘﺮ ﺘ ﻟ ا "، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﻌﺔ ﻣ ﺎ ﯿﻦ –ﺟ ﻨ ةﺑ ر ﺎ ﺘﺠ ﻟ ﯿﺔا ﻠ ﻛ ھﺮ - ﻻز ةا ر ﺎ ﺘﺠ ﯿﺔﻟ ﻠﻤ ﻌ ﻟ ﻠﺔا ﻤﺠ ﻟ ،ا ﻓﻲ" ﺮ ﻤﺼ ﻟ ﺎعا ﻘﻄ ﻟ ةﻓﻲا ﺮ ﺛ ﻤﺆ ﻟ ﻞا ﻣ ا ﻮ ﻌ ﻠ ﻟ ،ص .275 – 229 ﯾﺮ 2001 ﺎ ﻨ د - 26ﯾ ﺪ ﻌ ﻟ ،ا ﺮ ھ ﻻز ا ﻤﻲ: ﻠ ﻌ ﻟ ﺒﺤﺚا ﻟ ﻢا ﻧﺖ " INTERNETﻟﺪﻋ ﺮ ﺘ ﻧ ا ﺎت " ﻣ ﻮ ﻠ ﻌ ﻤ ﻠ ﯿﺔﻟ ﻟ و ﺪ ﻟ ﺔا ﻜ ﺒ ﻟﺸ ﯿﻒا ﻮﻇ ﺗ "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺪﺷﺮ ﻤ ﻣﺤ ﻧﻲ ﺎ ﺜ ﻟ ﻤﻲا ﻠ ﻌ ﻟ ﻤﺮا ﺗ ﻤﺆ ﻟ ﻟﻲا ما ﻘﺪ ﻧﻲ" -ﺑﺤﺚﻣ و ﺘﺮ ﻜ ﻟ ﺎحاﻻ ﻓﺼ اﻻ ﺒﻲو ﺎﺳ ﻤﺤ ﻟ ﺒﺤﺚا ﻟ ﺎﻻتا ﻠﻲﻣﺠ ﯿﻖﻋ ﺒ ﺗﻄ ﺮ .(1998 ﺒ ﻤ ﻓ ﻮ ﯾﻖ –ﻧ ﺎز ﻗ ﺰ ﻟ ﯾﻖ –ا ﺎز ﻗ ﺰ ﻟ ﺔا ﻌ ﻣ ﺎ ةﺟ ر ﺎ ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﯾﻖ -ﻛ ﺎز ﻗ ﺰ ﻟ ﺔا ﻌ ﻣ ﺎ ةﺟ ر ﺎ ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﻜ ﻟ ﻠﻲ ﻟﻲ ﻋ ﺎﺳﺐاﻻ ﻟﺤ ﺎتا ﻣ ا ﺪ ﺘﺨ راﺳ ﻘﺮ ﻤ ﯾﺲﻟ ﺪر ﺘ ﻟ ﺎتا ﺌ ﯿ ﺎءھ اﻋﻀ ﯿﻦو رﺳ ا ﺪ ﻟ ﻢا ﯿ ﯿ ﻘ ﺗ " ، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺮ ﻤ ﺗ ﺆ ﻤ رﺑ ﻨﺸﻮ ﺔ" -ﺑﺤﺚﻣ ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ اﺳ ر ﯾﻖ:د ز ﺎ ﻗ ﺰ ﻟ ﺔا ﻌ ﻣ ﺎ ةﺟ ﺎر ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﻜ ﯿﺮﺑ ﺘ ﺎﺟﺴ ﻤ ﻟ ﺔا ﻠ ﻮيﻣﺮﺣ ﺘ ﻣﺴ ﺔ ﯾ ر ا د اﻻ ﺔو ﯾ د ﺎ ﺘﺼ ﻗ ماﻻ ﻮ ﻠ ﻌ ﻟ ﺔا ﯿ ﻠ ل -ﻛ ﺎ ﻤ ﻻﻋ ﺔا ﺌ ﯿ ﻠﻲﺑ ﮫﻋ ﺗ ﺎ ﺎﺳ ﻜ ﻌ ﻧ ا ريو ﺎ ﺘﺠ ﻟ ﻢا ﯿ ﻠ ﻌ ﺘ ﻟ ﻮبﻓﻲا ﺎﺳ ﻟﺤ ورا د ﺑﺮ.(1995 ﻮ ﺘ ﻛ ة -ا ﺪ ﺘﺤ ﻤ ﻟ ﯿﺔا ﺑ ﺮ ﻌ ﻟ اتا ر ﺎ ﻻﻣ ﺔا ﻌ ﻣ ﺎ ﺑﺠ ﺔ ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ﺎﻓﻲا ﺮھ ﻓ ا ﺪيﺗﻮ ﻢﻣ ﯿ ﯿ ﻘ ﺗ مو ﺎ ﻌ ﻟ ﺎحا ﻓﺼ اﻻ ﺮضو ﻌ ﻟ ﺎتا ﺒ ﻠ ﺘﻄ ﺎسﻣ ﯿ ﻗ " ، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺔ ﻣ ﺎ ﻌ ﻟ ةا ار د ﺔاﻻ ﻠ ،ﻣﺠ ﺔ" ﯾ د ﻌﻮ ﻟﺴ ﺔا ﯿ ﺑ ﺮ ﻌ ﻟ ﺔا ﻜ ﻠ ﻤ ﻤ ﻟ ﺎ ﺎحﺑ ﻓﺼ اﻻ ﺮضو ﻌ ﻟ ﺎرا ﯿ ﻌ ﻓﻲﻣ ﻤﺔو ھ ﺎ ﻤﺴ ﻟ ﺎتا ﻛ ﺮ ﻠﺸ ﻟ ،ص .201- 113 ﺮ (1989 ﯾ ا ﺮ ﺒ د ،61ﻓ ﺪ ﻌ ﻟ ،ا ﺔ ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﺔاﻻ ﻠ ﺎض:ﻣﺠ ﯾ ﺮ ﻟ ا ) ﻢ ﺋ ا ﻮ ﻘ ﯾﻞﻟ ﺪ ﺒ ﺔﻛ ﯾ ﺪ ﻘ ﻨ ﻟ ﺎتا ﻘ ﻓ ﺪ ﺘ ﻟ ﻢا ﺋ ا ﻗﻮ ﺔو ﺒ ﺎﺳ ﺎبﻣﺤ ﻌ ﯿ ﺘ ﺒﻲﻻﺳ ﺎﺳ ﻤﺤ ﻟ ما ﺎ ﻨﻈ ﻟ ﺮا ﯾ ﻮ ﺗﻄ " ، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺔ ﻠ ،ﻣﺠ ﺔ" ﯾ د ﻮ ﻌ ﻟﺴ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﺮﻣ ﯾ ﺘﻄﻮ ﺔﻟ ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ اﺳ ر ل :د ا ﻮ ﻣ ﺎتاﻻ ﻣ ا ﺪ ﺘﺨ اﺳ رو د ﺎ ﻣﺼ ،ص . 157 - 85 ﻞ (1991 ﯾ ﺮ ﺑ ،ا د 70 ﺪ ﻌ ﻟ ،ا ﺔ ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﻻ ﺔا ﻠ ﺎض:ﻣﺠ ﯾ ﺮ ﻟ ا ﺔ) ﺎﻣ ﻌ ﻟ ةا ار د اﻻ ﻛﺰي ﺮ ﻤ ﻟ زا ﺎ ﮭ ﻟﺠ ﺎا رھ ﺪ ﺘﻲاﺻ ﻟ ﺔا ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﻢا ھ ﻢا ﯿ ﯿ ﻘ ﺗ "، وس د ﺎ دﻗ ﻤﻮ ﺪيﻣﺤ ﻤ ﯿﻖوﺣ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﯾﻖ : ز ﺎ ﻗ ﺰ ﻟ ا ﺔ ) ﯾ ﺎر ﺘﺠ ﻟ ﻮثا ﺒﺤ ﻟ ﺔا ﻠ ،ﻣﺠ ﺮي" ﻤﺼ ﻟ ﺒﻲا ﺎﺳ ﻟﻤﺤ را ﺎ ﻤﺴ ﻟ ﺪفاﺻﻼحا ﺎتﻓﻲﻇﻞھ ﺒ ﺎﺳ ﻠﻤﺤ ﻟ .(1997 ، ل داﻻو ﺪ ﻌ ﻟ ة -ا ﺎر ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﻛ ﺮ ﯿ ﯾ ﺎ ﻌ ﻤ ﻟ ﺎءا ﻨ ﺑﻲﻓﻲﺑ ﺎ ﯾﺠ ﻞاﻻ ﺪﺧ ﻤ ﻟ ما ا ﺪ ﺘﺨ ﺔﻻﺳ ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ اﺳ ر د "، وس د ﺎ دﻗ ﻤﻮ ﺪيﻣﺤ ﻤ ﯿﻖوﺣ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ د ﺪ ﻌ ﻟ ،ا ﺔ ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﺔاﻻ ﻠ ﺎض:ﻣﺠ ﯾ ﺮ ﻟ ا ﺔ) ﻣ ﺎ ﻌ ﻟ ةا ر ا د ﺔاﻻ ﻠ ،ﻣﺠ ﯾﺔ" د ﻮ ﻌ ﻟﺴ ﺔا ﯿ ﺑ ﺮ ﻌ ﻟ ﺔا ﻜ ﻠ ﻤ ﻤ ﻟ ﺔﻓﻲا ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ا ،ص .162- 93 ﺑﺮ (1991 ﻮ ﺘ ﻛ ،ا 72 www.infotechaccountants.com/phpBB2/index.php www.infotechaccountants.com Prof. Mohamed Sherif Tawfik ﺮي: ﻤﺼ ﻟ ﺒﻲا ﺎﺳ ﻤﺤ ﻟ ﺎرا ﻤﺴ ﻟ اﺻﻼحا لو ﺎ ﻤ ﺎعاﻻﻋ ﺮﻗﻄ ﯾ ﺔﻓﻲﺗﻄﻮ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ رﻣ دو "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﻞ ﯾ ﺮ ﺑ ،ا ة ﺎر ﺘﺠ ﻟ ﺔا ﯿ ﻠ ة:ﻛ ر ﻮ ﻨﺼ ﻤ ﻟ ﺔا ﻌ ﻣ ﺎ ﺮ )ﺟ لﻓﻲﻣﺼ ﺎ ﻤ ﺎعاﻻﻋ ﺮﻗﻄ ﯾ ﺮﺗﻄﻮ ﺗﻤ ﺆ ،ﻣ ﻤﻲ" ﯿ ﻨﻈ ﻨﮭﺞﺗ ﻣ ،ص . 47 (1992 ﻨﮭﺞ ﺮي:ﻣ ﻤﺼ ﻟ ﺒﻲا ﺎﺳ ﻤﺤ ﻟ ﺎرا ﻤﺴ ﻟ اﺻﻼحا لو ﺎ ﻤ ﻟ ﻮقا ﻢﺳ ﺔﻓﻲدﻋ ﺒ ﺎﺳ ﻤﺤ ﻟ ﯿﺮا ﯾ ﺎ ﻌ رﻣ دو "، ﯿﻖ ﻓ ﻮ ﯾﻒﺗ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺒﺤﻮث ﻠ ﺔﻟ ﯿ ﻤ ﻠ ﻌ ﻟ ﺔا ﻠ ﻟﻤﺠ ،ا ﯾﻦ" ﺮ ﻤ ﺜ ﺘ ﻤﺴ ﻟ افا ﺪ ﺔاھ ﻣ ﺪ ﺒﻲﻟﺨ ﺎﺳ ﻤﺤ ﻟ ﺎحا ﻓﺼ اﻻ ﺮضو ﻌ ﻟ ﺮا ﯾ ﻮ ﺘﻄ ﻤﻲﻟ ﯿ ﻨﻈ ﺗ د ﺪ ﻌ ﻟ ﻣﺲا ﺎ ﻟﺨ ﺪا ﻠ ﻤﺠ ﻟ ،ا ة( ﺮ ﺎھ ﻘ ﻟ ،ا ان ﻮ ﻠ ﺔﺣ ﻌ ﻣ ﺎ ،ﺟ ﺎل ةاﻻﻋﻤ ر ا د ا ةو ﺎر ﺘﺠ ﻟ ﺔا ﯿ ﻠ ﻛ ) ، ﺔ ﯾ ر ﺎ ﺘﺠ ﻟ ﺎتا اﺳ ر ﺪ ﻟ ا و ﻧﻲ ،1991ص .178 - 148 ﺎ ﺜ ﻟ ا ﺮ ﺒ ﻤ ﺘ ﺒ د 1234ﺳ ﺪ ﻌ ﻟ ة:ا ﺮ ھ ﺎ ﻘ ﻟ ا دي ) ﺎ ﺘﺼ ﻗ ماﻻ ا ﺮ ھ ،اﻻ ﺒﻲ" ﺎﺳ ﻤﺤ ﻟ ﺔاﻻﺻﻼحا ﯿ ﻤ ﺘ " ،ﺣ ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ (1992ص .31 ﻞاﻻﺻﻼح ﺔﻓﻲ ﻇ ﯿ ﺒ ﺎﺳ ﻤﺤ ﻟ ﺔا ﺎﺳ ﯿ ﻟﺴ ﻢا ﯿ ﻨﻈ ﺮﺗ ﯾ ﺘﻄﻮ ﺔﻟ ﺎﺟ ﻟﺤ ﻓﻲ ﻋﻦا ﺎ ﻞاﺿ ﯿ ﻟ د " ، ﯿﻖ ﻓ ﯾﻒﺗﻮ ﺮ ﺪﺷ ﻤ ﻣﺤ ﺔ ﻣ ﺪ ﺔﻟﺨ ﯿ ﻟ ﺎ ﻤ ﻟ ﺮا ﯾ ر ﺎ ﻘ ﺘ ﻟ ﺎ ﺔﺑ ﯾ ﺪ ﻘ ﻨ ﻟ ﺎتا ﻘ ﻓ ﺪ ﺘ ﻟ ﺎحﻋﻦا ﻓﺼ اﻻ ﺎسو ﯿ ﻘ ﻟ ﯾﺮا ﻮ ﺘﻄ ﺔﻟ ﯾ ر ﺎ ﺒ ﺘ ﺔاﺧ اﺳ ر دي:د ﺎ ﺘﺼ ﻗ ﻻ ا ة: ﺮ ﺎھ ﻘ ﻟ ا ﻢ) ﻨﻈ ﻟ ا ﺔو ﻌ اﺟ ﺮ ﻤ ﻟ ا ﺔو ﺒ ﺎﺳ ﻤﺤ ﻠ ﺔﻟ ﯿ ﻤ ﻠ ﻌ ﻟ ﺔا ﯿ ﻌ ﻤ ﻠﺠ ﻧﻲﻟ ﺎ ﺜ ﻟ ﻤﻲا ﻠ ﻌ ﻟ ﺮا ﻤ ﺗ ﺆ ﻤ ﻟ ،ا ل" ﺎ ﻤ ﻟ افﺳﻮقا ﺪ ھ ا ﯾﻞ .(1993 ﺮ ﺑ ا ﺔ ﮭﻀ ﻨ ﻟ را ا ة :د ﺮ ﺎھ ﻘ ﻟ ا ﺔ) ﯾ ﻤﺼﺮ ﻟ ﺔا ﺒ ﺎﺳ ﻤﺤ ﻟ ﺮا ﯿ ﯾ ﺎ ﻌ ﺒﻲﻓﻲﻣ ﺎﺳ ﻤﺤ ﻟ ﺎحا ﻓﺼ اﻻ ﺎسو ﯿ ﻘ ﻟ ،ا ﯿﺠﻲ ﻠ ﻤ ﻟ دا ا مﺣﺴﻦﻋﻮ ﺎ ھﺸ .( 1999 ، ﺔ ﯿ ﺑ ﺮ ﻌ ﻟ ا ﻒ ﻟ ﺆ ﻟﻤ ﻊا ﻗ ﻤﻮ ﺖﺑ ﻧ ﺮ ﺘ ﻧ ﺔاﻻ ﻜ ﺒ ﻲﺷ ﻠ ةﻋ ر ﻮ ﺸ ﻨ ﻤ ﻟ ﺎتا ﻮﻋ ﺒ ﻤﻄ ﻟ ا http ://mstawfik. tripod. com/publications.htm http ://mstawfik.7p. com/ita.com ﺔ ـ ـ ـ ـ ـ ﯿ ﺒ ﻨ اﺟﻊاﻻﺟ ﺮ ﻤ ﻟ ﺎ:ا ﯿ ﻧ ﺎ ﺛ Financial Accounting Standards Board, Accounting Standards-Original Pronouncements (New York: McGraw-Hill, Inc., 1989). The Institute of Chartered Accountants in England and Wales, International Accounting Standards (London : Dotesios Ltd., 1988). Keiso, Donald E. and Jerry J. Weygandt, Intermediate Accounting (New York: John Wiley & Sons, Ninth Edition, 1998). Larson, Kermit D. and Paul B. W. Miller, Financial Accounting (Chicago: Richard D. Irwin, Sixth Edition, 1995). Meigs, Robert F. and Walter B. Meigs, Accounting: The Basis for Business Decisions (New York: McGraw Hill Book Company, 1996). www.infotechaccountants.com/phpBB2/index.php
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