Accreditation

1. ‫ﺭﻗﻡ‬1‫ﻤﻥ‬7
‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻗﻭﺍﻋﺩ‬‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺍﻋﺘﻤﺎﺩ‬
1-‫ﻭﺍﻟﻨﻁﺎﻕ‬ ‫ﺍﻟﻐﺭﺽ‬:
‫ﻫﻭ‬ ‫ﺍﻟﻘﻭﺍﻋﺩ‬ ‫ﻫﺫﻩ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻐﺭﺽ‬‫ﻗﻴﺎﻡ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
)IAS(‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺘﺤﻜﻡ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﻭﻀﻊ‬.
‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻴﺸﻜل‬ ‫ﻭﻻ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺃﻭ‬ ‫ﻤﻭﺍﻓﻘﺔ‬
‫ﻤﻌﺎﻤل‬ ‫ﻤﻊ‬ ‫ﻟﻠﺘﻌﺎﻤل‬ ‫ﺘﻭﺼﻴﺔ‬‫ﻟﻼ‬ ‫ﻤﺤﺩﺩﺓ‬‫ﺃﻭ‬ ‫ﺨﺘﺒﺎﺭ‬‫ﺍﻟ‬‫ﻤﻌﺎﻴﺭﺓ‬–
‫ﻜ‬ ‫ﺃﻭ‬‫ﻼﻫﻤﺎ‬-‫ﺃﻭ‬ ‫ﺍﺨﺘﺒﺎﺭﻫـﺎ‬ ‫ﺘـﻡ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺃﻭ‬
‫ﻤﻌﺎﻴﺭﺘﻬﺎ‬–‫ﻜﻼﻫﻤﺎ‬ ‫ﺃﻭ‬-‫ﻗﺒل‬ ‫ﻤﻥ‬‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺃﺤﺩ‬.
2-‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬:
2-1‫ﻋﺎﻡ‬:
‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻁﻠﺒـﺎﺕ‬ ‫ﺘﻘـﺩﻴﻡ‬ ‫ﻴﺘﻡ‬‫ﺍﻻﺴـﺘﻤﺎﺭﺍﺕ‬ ‫ﺒﺎﺴـﺘﺨﺩﺍﻡ‬
‫ﺍﻟﻐﺭﺽ‬ ‫ﻟﻬﺫﺍ‬ ‫ﺍﻟﻤﺨﺼﺼﺔ‬.‫ﻭ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻁﻠﺒـﺎﺕ‬ ‫ﺘﻘﺒـل‬ ‫ﻟﻥ‬
‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺒﺎﻟﺸﻜل‬ ‫ﺒﺎﻟﻜﺎﻤل‬ ‫ﻤﺤﺭﺭﺓ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﺇﻻ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬‫ﻤـﻥ‬
‫ﻗﺒل‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS.(
‫ﻭ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬ ‫ﺇﺭﺴﺎل‬ ‫ﻴﺘﻡ‬‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻟﻔﺭﻋﻴـﺔ‬ ‫ﺒﺎﻟﻤﻌﺎﻤل‬
‫ﺠﺎﻨﺏ‬ ‫ﺇﻟﻰ‬‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬‫ﻭ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﺠﺩﻴﺩ‬.
2-2‫ﺍﻟﺭﺴﻭﻡ‬:
2-2-1‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬:
2-2-1-1‫ﺭﺴﻭﻡ‬ ‫ﺩﻓﻊ‬ ‫ﻴﺘﻡ‬‫ﻟ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﻁﻠﺒـﺎﺕ‬ ‫ﻤـﻥ‬ ‫ﻁﻠﺏ‬ ‫ﻜل‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬-‫ﺭﺴﻭﻡ‬ ‫ﺠﺩﻭل‬ ‫ﻓﻲ‬ ‫ﻤﺒﻴﻥ‬ ‫ﻫﻭ‬ ‫ﻜﻤﺎ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS(‫ﻭ‬ ،‫ﻴﺠﻭﺯ‬ ‫ﻻ‬‫ﺍﺴﺘﻌﺎﺩﺘﻬﺎ‬.
2-2-1-2‫ﺍﻷﺴﺎﺴﻴ‬ ‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﺘﻐﻁﻲ‬‫ﻤـﻥ‬ ‫ﻭﺍﺤـﺩ‬ ‫ﻤﺠﺎل‬ ‫ﺔ‬
‫ﻟﺫﺍ‬ ،‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻤﺠﺎﻻﺕ‬‫ﺍﻹﻀﺎﻓﻴﺔ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﺘﺘﻁﻠﺏ‬
‫ﺘﻜﻤﻴﻠﻴﺔ‬ ‫ﺭﺴﻭﻡ‬ ‫ﺴﺩﺍﺩ‬-‫ﺭﺴـﻭﻡ‬ ‫ﺠـﺩﻭل‬ ‫ﻓﻲ‬ ‫ﻤﺒﻴﻥ‬ ‫ﻫﻭ‬ ‫ﻜﻤﺎ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS.(‫ﻭ‬‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﺘﺘﻁﻠﺏ‬
‫ﺍﻹﻀﺎﻓﻴﺔ‬‫ﺃﺴﺎﻟﻴﺏ‬‫ﺍﺨﺘﺒﺎﺭ‬‫ﺨﺎﺼﺔ‬)‫ﺍﻟﻤﺜـﺎل‬ ‫ﺴـﺒﻴل‬ ‫ﻋﻠـﻰ‬:
‫ﺫﻟﻙ‬ ‫ﻭﻏﻴﺭ‬ ‫ﻭﻜﻬﺭﺒﻴﺔ‬ ‫ﻤﻴﻜﺎﻨﻴﻜﻴﺔ‬.(
‫ﻴﺨﺹ‬ ‫ﻓﻴﻤﺎ‬‫ﺠـﺩﻭل‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺭﺠﻭﻉ‬ ‫ﺒﺭﺠﺎﺀ‬ ،‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﻤﻌﺎﻤل‬
‫ﺭﺴﻭﻡ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻟ‬‫ﺍﻟﺘﺨﺼﺹ‬ ‫ﺘﻌﺭﻴﻑ‬.
2-2-1-3‫ﻁﻠﺒ‬ ‫ﺇﺫﺍ‬‫ﺍﻟﻤﺘﻘﺩﻤـﺔ‬ ‫ﺍﻟﺠﻬﺔ‬ ‫ﺕ‬‫ﻤﻌﺎﻤـل‬ ‫ﺍﻋﺘﻤـﺎﺩ‬
،‫ﻓﺭﻋﻴﺔ‬‫ﻓﺈﻨﻪ‬‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﺴﺩﺍﺩ‬ ‫ﻴﺠﺏ‬‫ﺠﺩﻭ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺒﻴﻨﺔ‬‫ﺭﺴـﻭﻡ‬ ‫ل‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻤﻊ‬ ‫ﻓﺭﻋﻲ‬ ‫ﻤﻌﻤل‬ ‫ﻟﻜل‬‫ﺘﻘﺩﻴﻡ‬
‫ﺘـﻡ‬ ‫ﺤﺴﺒﻤﺎ‬ ،‫ﺍﻟﻔﺭﻭﻉ‬ ‫ﻤﻥ‬ ‫ﻓﺭﻉ‬ ‫ﻜل‬ ‫ﺒﻤﻜﺘﺏ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬
‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺒﻴﺎﻨﻪ‬.
2-2-1-4‫ﺍﻟﻤﻨﺘﻬﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩﺍﺕ‬ ‫ﻟﺘﺠﺩﻴﺩ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺭﺴﻭﻡ‬
‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻟﻁﻠﺒـﺎﺕ‬ ‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﻨﻔﺱ‬ ‫ﻫﻲ‬ ‫ﺍﻟﻤﻠﻐﺎﺓ‬ ‫ﺃﻭ‬
‫ﺍﻟﺠﺩﻴﺩﺓ‬.
2-2-1-5‫ﺍﻻ‬ ‫ﺘﻌﺘﺒﺭ‬‫ﻋﺘﻤﺎ‬‫ﻟﻤ‬ ‫ﺴﺎﺭﻴﺔ‬ ‫ﺍﻟﻤﺒﺩﺌﻴﺔ‬ ‫ﺩﺍﺕ‬‫ﺴـﻨﺔ‬ ‫ﺩﺓ‬
‫ﻟﺫﺍ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﺎﺭﻴﺦ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬‫ﺇﻋـﺎﺩﺓ‬ ‫ﻁﻠﺏ‬ ‫ﺇﺭﺴﺎل‬ ‫ﻴﺠﺏ‬
‫ﺍﺴﺘﻤﺭﺍﺭ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺭﻏﺒﺔ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻻﻨﺘﻬﺎﺀ‬ ‫ﺘﺎﺭﻴﺦ‬ ‫ﻗﺒل‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬.
2-2-2‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻁﻠﺏ‬:
2-2-2-1‫ﻓﻲ‬ ‫ﺍﻟﻤﺒﻴﻨﺔ‬ ‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﻫﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﺭﺴﻭﻡ‬
‫ﺭﺴﻭﻡ‬ ‫ﺠﺩﻭل‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻻ‬ ‫ﻭﺍﻟﺘـﻲ‬ ،
‫ﺍﺴﺘﻌﺎﺩﺘﻬﺎ‬ ‫ﻴﺠﻭﺯ‬‫ﻴﻤﻜﻥ‬ ‫ﻭ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻁﻠﺏ‬‫ﺴـﻨﺔ‬ ‫ﻟﻤﺩﺓ‬
‫ﺍﺜﻨ‬ ‫ﺃﻭ‬ ‫ﻭﺍﺤﺩﺓ‬‫ﺘ‬‫ﺴﻨﻭﺍﺕ‬ ‫ﺜﻼﺙ‬ ‫ﺃﻭ‬ ‫ﻴﻥ‬.
2-2-2-2‫ﺒﺤﻠﻭل‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻤﻥ‬ ‫ﺍﻻﻨﺘﻬﺎﺀ‬ ‫ﻴﺘﻡ‬ ‫ﻟﻡ‬ ‫ﺇﺫﺍ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻟﻐﺎﺀ‬ ‫ﻴﺘﻡ‬ ،‫ﺍﻟﺘﺠﺩﻴﺩ‬ ‫ﺘﺎﺭﻴﺦ‬.

2. ‫ﺭﻗﻡ‬2‫ﻤﻥ‬7
2-2-3‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﺘﻌﺩﻴل‬:
‫ﻴﺤﻕ‬‫ﺍﻟﻘـﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﺍﻟﻤﺸﺎﺭ‬ ‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﺘﻌﺩﻴل‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﻟﺭﺌﻴﺱ‬
2-2‫ﺘﻔﺭﺽ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻟﻠﻅﺭﻭﻑ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﻫﺫﻩ‬ ‫ﺘﺨﻔﻴﻑ‬.
2-2-4‫ﺍﻹﻟﻐﺎﺀ‬:
‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬ ‫ﺇﻟﻐﺎﺀ‬ ‫ﻴﺠﻭﺯ‬‫ﻅﻠـﺕ‬ ‫ﺍﻟﺘﻲ‬‫ﻤﻌﻠﻘـﺔ‬
‫ﻤﻥ‬ ‫ﻷﻜﺜﺭ‬180‫ﻴﻭﻤـ‬‫ﹰ‬‫ﺎ‬‫ﺃﻥ‬ ‫ﺩﻭﻥ‬‫ﺘ‬‫ﻔـﻲ‬‫ﺍﻟﻤﺘﻘﺩﻤـﺔ‬ ‫ﺍﻟﺠﻬـﺔ‬
‫ﺒﻤﺘﻁﻠﺒﺎﺕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌـﺔ‬)IAS(‫ﺍﻟﺨﺎﺼـﺔ‬
‫ﺘﻡ‬ ‫ﺇﺫﺍ‬ ‫ﺇﻻ‬ ،‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬‫ﺍﻟﻬﻴﺌـﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺩ‬
‫ﺍﻟﺸﺨ‬ ‫ﺃﻭ‬‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬ ‫ﺹ‬‫ﻗﺒﻠﻪ‬.
3-‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬:
3-1،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺏ‬ ‫ﺠﺎﻨﺏ‬ ‫ﺇﻟﻰ‬‫ﻭﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺍﻟﺒﻨﻭﺩ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﻴﺘﻡ‬
‫ﺍﻟﺘﺎﻟﻴﺔ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻟﺭﺌﻴﺴﻲ‬ ‫ﺎﻟﻤﻌﻤل‬‫ﻓﺭﻋﻲ‬ ‫ﻤﻌﻤل‬ ‫ﻭﻜل‬:
3-1-1‫ﻟﻤﻌـﺎﻴﻴﺭ‬ ‫ﻴﺨﻀﻊ‬ ‫ﺒﻨﺩ‬ ‫ﺒﻜل‬ ‫ﺨﺎﺼﺔ‬ ‫ﻭﺜﺎﺌﻕ‬‫ﺍﻋﺘﻤـﺎﺩ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺍﻟﻤﻁﺒﻘﺔ‬‫ﻭ‬‫ﺩﻟﻴـل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺒﻴﻨﺔ‬
‫ﺍﻟﺠﻭﺩ‬‫ﺓ‬‫ﻗ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﻤﺅﺭﺥ‬ ‫ﺍﻟﻤﻭﻗﻊ‬‫ﻟـﺩﻯ‬ ‫ﺍﻟﻤﺴﺌﻭل‬ ‫ﺍﻟﻤﻭﻅﻑ‬ ‫ﺒل‬
‫ﺍﻟﺠﻬﺔ‬‫ﺍﻟﻤﺘﻘﺩﻤ‬‫ﺔ‬‫ﺼﺤﺔ‬ ‫ﺘﺤﺭﻱ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻤﻊ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻁﻠﺏ‬
‫ﺍﻟﺩﻟﻴل‬ ‫ﻭﺩﻗﺔ‬.
3-1-2‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﺒﺄﺴﺎﻟﻴﺏ‬ ‫ﻤﻔﺼﻠﺔ‬ ‫ﻗﺎﺌﻤﺔ‬
‫ﺍﻋﺘﻤﺎﺩﻫﺎ‬ ‫ﺴﻴﺘﻡ‬.
3-2‫ﻟ‬ ‫ﻴﺤﻕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(–‫ﺃﻱ‬ ‫ﻓـﻲ‬
‫ﻭﻗﺕ‬-‫ﺒﺘـﺸﻐﻴل‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺃﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻁﻠﺏ‬
‫ﺍ‬ ‫ﺠﺎﻨﺏ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻌﻤل‬‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﻟﺒﻴﺎﻨﺎﺕ‬‫ﺍﻟ‬ ‫ﺴﺎﻟﻔﺔ‬‫ﺫﻜﺭ‬.
4-‫ﺍﻟﻁﻠﺒﺎﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻤل‬:
‫ﺍﻟﺭﺴـﻭﻡ‬ ‫ﺴـﺩﺍﺩ‬ ‫ﺒﻤﺠﺭﺩ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺒﺎﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻤل‬ ‫ﻴﺘﻡ‬
‫ﻭﻤﻌـﺎﻴﻴﺭ‬ ‫ﺍﻟﻘﻭﺍﻋـﺩ‬ ‫ﻟﺘﻠـﻙ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘـ‬ ‫ﺍﻟﺩﺍﻋﻤﺔ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻭﺘﻘﺩﻴﻡ‬
‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻤﻁﺒﻘﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS.(
5-‫ﺍﻟ‬‫ﺘﻘﻴﻴﻤﺎﺕ‬‫ﺍﻟ‬‫ﻤﻴﺩﺍﻨﻴﺔ‬:
5-1‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬:
‫ﻴﺠﻭﺯ‬‫ﺴﻭﺍﺀ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺒل‬‫ﺘﻘﺩﻴﻡ‬ ‫ﻋﻨﺩ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻁﻠﺒـﺎﺕ‬
‫ﻤﻴﺩﺍﻨﻴـﺔ‬ ‫ﺘﻘﻴﻴﻤﺎﺕ‬ ‫ﺇﺠﺭﺍﺀ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻋﻨﺩ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺒﺩﺌﻲ‬
‫ﻟ‬ ‫ﺘﺎﺒﻌﺔ‬ ‫ﻋﻤل‬ ‫ﻓﺭﻴﻕ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(
‫ﻭﺍﻟﻤﻌـﺩﺍﺕ‬ ‫ﺍﻟﺨﺒـﺭﺓ‬ ‫ﻟﺘﻘﻴـﻴﻡ‬ ‫ﻗﺒﻠﻬـﺎ‬ ‫ﻤﻥ‬ ‫ﻤﻔﻭﺽ‬ ‫ﻤﻤﺜل‬ ‫ﺃﻭ‬
‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻤﺠﺎل‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬‫ﺍﻟﺴﻌﻲ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﺫﻱ‬
‫ﻻﻋﺘﻤﺎﺩﻩ‬.
5-2‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺴﻨﺔ‬ ‫ﺒﻌﺩ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬:
‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺘﺨﻀﻊ‬‫ﻟﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬‫ﺇﺸـﺭﺍﻓﻲ‬‫ﺒﻌـﺩ‬ ،‫ﻤﻴـﺩﺍﻨﻲ‬
‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺴﻨﺔ‬ ‫ﻤﺭﻭﺭ‬.‫ﺍﻟﺘﻘﻴـﻴﻡ‬ ‫ﻴـﺸﻤل‬
‫ﺍﻹ‬‫ﺸﺭﺍﻓﻲ‬-‫ﺍﻷﻗل‬ ‫ﻋﻠﻰ‬-‫ﻴﻠـﻲ‬ ‫ﻤـﺎ‬ ‫ﻤﺭﺍﺠﻌـﺔ‬:‫ﺘﻘـﺎﺭﻴﺭ‬
‫ﺍﺠﺘﻤﺎﻋﺎﺕ‬ ‫ﻭﻤﺤﺎﻀﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻹﺩﺍﺭﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬
‫ﺍﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﻭﻨﺘﺎﺌﺞ‬‫ﺍﻟﻜﻔﺎﺀﺓ‬-‫ﻭﺠـﺩﺕ‬ ‫ﺇﻥ‬-‫ﺘﻐﻴﻴـﺭﺍﺕ‬ ‫ﻭﺃﻱ‬
‫ﺒ‬ ‫ﺘﺘﻌﻠﻕ‬‫ﺍﻻﺨﺘﺒـﺎﺭ‬ ‫ﻭﻤﻌﺩﺍﺕ‬ ‫ﻭﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﺍﻟﺭﺌﻴﺴﻴﻴﻥ‬ ‫ﺎﻟﻌﺎﻤﻠﻴﻥ‬
‫ﺃﻱ‬ ‫ﺤـﻭل‬ ‫ﺍﻟﻤﺘﻭﻓﺭﺓ‬ ‫ﻭﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺴﺒﻕ‬ ‫ﻤﻤﺎ‬ ‫ﺃﻱ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺭﺌﻴﺴﻴﺔ‬
‫ﺍﻟﻤﻌﻤل‬ ‫ﺠﻭﺩﺓ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻴﺨﺹ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻫﺎﻤﺔ‬ ‫ﺘﻐﻴﻴﺭﺍﺕ‬.
5-3‫ﺍﻹ‬ ‫ﻭﺍﻟﺘﻘﻴﻴﻤﺎﺕ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﺇﻋﺎﺩﺓ‬‫ﺸﺭﺍﻓﻴﺔ‬:
‫ﻤﻴﺩ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻹﻋﺎﺩﺓ‬ ‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺘﺨﻀﻊ‬‫ﻭﺍﺤـﺩﺓ‬ ‫ﻤﺭﺓ‬ ‫ﺍﻨﻲ‬
‫ﺍﻟﻤـﺴﺘﻤﺭ‬ ‫ﺍﻟﺘﺯﺍﻤﻬـﺎ‬ ‫ﻤـﻥ‬ ‫ﻟﻠﺘﺤﻘﻕ‬ ‫ﺴﻨﺘﻴﻥ‬ ‫ﻜل‬ ‫ﺍﻷﻗل‬ ‫ﻋﻠﻰ‬
‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺒﻤﺘﻁﻠﺒﺎﺕ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS.(‫ﻴﺠـﻭﺯ‬
‫ﺍﻹﺸﺭﺍﻓﻴﺔ‬ ‫ﺍﻟﺘﻘﻴﻴﻤﺎﺕ‬ ‫ﺇﺠﺭﺍﺀ‬‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬‫ﺍﻟـﺸﻜﺎﻭ‬ ‫ﺘﻠﻘـﻲ‬‫ﻯ‬‫ﺃﻭ‬
‫ﺍﻟﻤﻌﻤل‬ ‫ﺒﻭﻀﻊ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﺘﻐﻴﻴﺭﺍﺕ‬ ‫ﺃﻱ‬ ‫ﺤﺩﻭﺙ‬‫ﻴﻜﻭﻥ‬‫ﺸﺄﻨﻬﺎ‬ ‫ﻤﻥ‬
‫ﺍﻟﺘﺄﺜﻴﺭ‬‫ﺍﻻﻋ‬ ‫ﺒﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺍﻟﻭﻓﺎﺀ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﻗﺩﺭﺓ‬ ‫ﻋﻠﻰ‬‫ﺘﻤـﺎﺩ‬
‫ﺘﻀﻌﻬﺎ‬ ‫ﺍﻟﺘﻲ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS.(
6-‫ﺍﻟﻨﻔﻘﺎﺕ‬ ‫ﺴﺩﺍﺩ‬:
6-1‫ﺘ‬‫ﻠﺘﺯﻡ‬‫ﺍﻟﺠﻬﺔ‬‫ﺍﻟﻤﺘﻘﺩﻤ‬‫ﺔ‬‫ﻜﺎﻓـﺔ‬ ‫ﺒﺘﺤﻤل‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻁﻠﺏ‬
‫ﺍﻟﻨﻔﻘﺎﺕ‬-‫ﺍﻟـﺴﻔﺭ‬ ‫ﻨﻔﻘـﺎﺕ‬ ‫ﻋﻠـﻰ‬ ‫ﺘﻘﺘـﺼﺭ‬ ‫ﺃﻥ‬ ‫ﺩﻭﻥ‬ ‫ﺘﺸﻤل‬
‫ﻭ‬‫ﺒﺎﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻨﻔﻘﺎﺕ‬-‫ﺍﻟﺘﻘﻴﻴﻤـﺎﺕ‬ ‫ﺒﺈﺠﺭﺍﺀ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬
‫ﺭﺴـﻭﻡ‬ ‫ﻟﺠـﺩﻭل‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺫﻜﻭﺭﺓ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS.(

3. ‫ﺭﻗﻡ‬3‫ﻤﻥ‬7
6-2‫ﻤﻤﺜل‬ ‫ﻗﻴﺎﻡ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(
‫ﺃﻭ‬ ‫ـﺔ‬‫ـ‬‫ﻤﻴﺩﺍﻨﻴ‬ ‫ـﺎﺕ‬‫ـ‬‫ﺘﺤﻘﻴﻘ‬ ‫ﺃﻭ‬ ‫ـﺎﺕ‬‫ـ‬‫ﻤﺭﺍﺠﻌ‬ ‫ـﺈﺠﺭﺍﺀ‬‫ـ‬‫ﺒ‬‫ـﺔ‬‫ـ‬‫ﻤﺭﺍﻗﺒ‬
‫ﺍﻻ‬‫ﺒﺎﻋﺘﻤـﺎﺩ‬ ‫ﺍﻟﻤﺘﻌﻠﻘـﺔ‬ ‫ﺍﻟﺸﻜﺎﻭﻯ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺤﻘﻴﻕ‬ ‫ﺃﻭ‬ ‫ﺨﺘﺒﺎﺭﺍﺕ‬
‫ﺍﻟﻤﻌﺎﻤل‬‫ﺘ‬ ،‫ﻠﺘﺯﻡ‬‫ﺍﻟﺠﻬﺔ‬‫ﺍﻟﻤﺘﻘﺩﻤ‬‫ﺔ‬‫ﺒﺘﺤﻤـل‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﺒﻁﻠﺏ‬
‫ﺍﻟﻨﻔﻘﺎﺕ‬ ‫ﻜﺎﻓﺔ‬–‫ﺘﻘﺘﺼ‬ ‫ﺃﻥ‬ ‫ﺩﻭﻥ‬ ‫ﺘﺸﻤل‬‫ﺭ‬‫ﻨ‬ ‫ﻋﻠﻰ‬‫ﺍﻟـﺴﻔﺭ‬ ‫ﻔﻘﺎﺕ‬
‫ﺍﻟﺨﺎ‬ ‫ﻭﺍﻟﻨﻔﻘﺎﺕ‬‫ﺘﺤﻤـل‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ،‫ﺒﺎﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺼﺔ‬‫ﻜﺎﻓـﺔ‬
‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﻨﻔﻘﺎﺕ‬‫ﺍ‬ ‫ﺇﻁـﺎﺭ‬ ‫ﻓـﻲ‬ ‫ﺘﺠـﺭﻯ‬ ‫ﺍﻟﺘﻲ‬‫ﻟﺘﺤﻘﻴﻘـﺎﺕ‬
‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﻭﺍﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺒﺎﻋﺘﻤﺎﺩ‬ ‫ﺍﻟﺨﺎﺼﺔ‬.
7-‫ﺒﺎﻻﻋﺘﻤﺎﺩ‬ ‫ﺍﻻﺤﺘﻔﺎﻅ‬:
7-1‫ﺍﻟﻘﻭﺍﻋﺩ‬ ‫ﻫﺫﻩ‬ ‫ﺒﻤﻭﺠﺏ‬ ‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺘﻠﺘﺯﻡ‬‫ﺒﺈﺨﻁﺎﺭ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﹰ‬‫ﺎ‬‫ﺨﻁﻴ‬‫ﹰ‬‫ﺎ‬‫ﻴﻭﻤـ‬ ‫ﺜﻼﺜـﻴﻥ‬ ‫ﺨﻼل‬
‫ﺒﺎﻵﺘﻲ‬:
7-1-1‫ﻓﻲ‬ ‫ﺘﻐﻴﻴﺭ‬ ‫ﺃﻱ‬‫ﺍﻟﻌﻨـﻭﺍﻥ‬ ‫ﺃﻭ‬ ‫ﺍﻟـﺸﺭﻜﺔ‬ ‫ﺍﺴـﻡ‬،‫ﺃﻭ‬
‫ﻜﻼﻫﻤﺎ‬.
7-1-2‫ﺃﻱ‬‫ﺘﻐﻴﻴﺭ‬‫ﻓﻲ‬‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﺍﻟﻤﻌﺩﺍﺕ‬‫ﻓﻴﻤﺎ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬
‫ﻴﺨﺹ‬‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻨﻁﺎﻕ‬‫ﺒﺎﻟﻤﻌﻤل‬.
7-1-3‫ﻓﻴﻤ‬ ‫ﻴﺘﻡ‬ ‫ﺘﻐﻴﻴﺭ‬ ‫ﺃﻱ‬‫ﺍﻟﺭﺌﻴـﺴﻴﻴﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﻥ‬ ‫ﻴﺨﺹ‬ ‫ﺎ‬
‫ﺍﻟﺭﺌﻴﺴﻴﻴﻥ‬ ‫ﺍﻹﺸﺭﺍﻑ‬ ‫ﻭﻤﻭﻅﻔﻲ‬.
7-2‫ﺍﻟﻤﻌﻤ‬ ‫ﻴﻭﺍﻓﻕ‬‫ﺍﻟﺴﻤﺎﺡ‬ ‫ﻋﻠﻰ‬ ‫ل‬‫ﻟ‬ ‫ﺍﻟﺘﺎﺒﻊ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻟﻔﺭﻴﻕ‬‫ﻬﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﻟﻬـﺎ‬ ‫ﺍﻟﺘـﺎﺒﻊ‬ ‫ﺍﻟﻤﻔﻭﺽ‬ ‫ﺍﻟﻤﻤﺜل‬ ‫ﺃﻭ‬
‫ﺒﺈ‬‫ﺠﺭﺍﺀ‬‫ﻤﻌﻠﻨﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺘﻘﻴﻴﻤﺎﺕ‬‫ﺍﻻﺨﺘﺒـﺎﺭ‬ ‫ﻭﺘﺠﻬﻴﺯﺍﺕ‬ ‫ﻟﻤﻜﺘﺒﻪ‬
‫ﻭﺃﺴـﺎﻟﻴﺏ‬ ‫ﺍﻟﻤﻭﺠـﻭﺩﺓ‬ ‫ﺍﻟﻤﻌـﺩﺍﺕ‬ ‫ﻜﻔـﺎﺀﺓ‬ ‫ﻤﻥ‬ ‫ﻟﻠﺘﺤﻘﻕ‬ ‫ﻟﺩﻴﻪ‬
‫ﻭﺍﻷﻓﺭﺍﺩ‬ ‫ﻭﺍﻟﺸﻬﺎﺩﺍﺕ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬.
8-‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﺍﺨﺘﺒﺎﺭ‬:
‫ﺒﺎﻟﻤﺸﺎﺭﻜ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﺘﻠﺘﺯﻡ‬‫ﺍﻟﻜﻔـﺎﺀﺓ‬ ‫ﺍﺨﺘﺒـﺎﺭﺍﺕ‬ ‫ﻓﻲ‬ ‫ﺔ‬‫ﺍﻟﺘـﻲ‬
‫ﺘﺠﺭﻯ‬‫ﺘﺤﺩﻴﺩ‬ ‫ﻓﻲ‬ ‫ﻭﺍﻟﻤﺴﺎﻋﺩﺓ‬ ‫ﺍﻟﺘﻘﻨﻴﺔ‬ ‫ﺇﻤﻜﺎﻨﺎﺘﻬﺎ‬ ‫ﻟﺘﻘﻴﻴﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﺩﻭﺭﻴ‬
‫ﻤﺼﺎﺩﺭ‬‫ﺍﻟﺨﻁﺄ‬.
9-‫ﻓﻲ‬ ‫ﺍﻟﺤﻕ‬‫ﺇ‬‫ﺴﺘﺌﻨﺎﻑ‬‫ﺇﺼﺩﺍﺭ‬ ‫ﻗﺭﺍﺭﺍﺕ‬‫ﺭﻓﺽ‬ ‫ﺃﻭ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬:
‫ﻴﺤﻕ‬‫ﺍﻟﻤﺘﻘﺩﻤﺔ‬ ‫ﻟﻠﺠﻬﺔ‬‫ﻟ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌـﺔ‬)IAS(
‫ﻻﺴﺘ‬‫ﻤﻌﻤل‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺼﺩﺍﺭ‬‫ﺇ‬‫ﺴﺘﺌﻨﺎﻑ‬‫ﺍﻟـﺫﻱ‬ ‫ﺍﻟﻜﺘـﺎﺒﻲ‬ ‫ﺍﻟﻘﺭﺍﺭ‬
‫ﺃﺼﺩﺭﺘﻪ‬‫ﺍﻻ‬ ‫ﻫﻴﺌﺔ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﻋﺘﻤﺎﺩ‬)IAS(‫ﺭﻓﺽ‬ ‫ﺃﻭ‬ ‫ﻹﺼﺩﺍﺭ‬
‫ﺍﻟ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺏ‬‫ﻤﻨﻬﺎ‬ ‫ﻤﻘﺩﻡ‬.‫ﻭ‬‫ﻜﺎﻓـﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﻕ‬ ‫ﻫﺫﺍ‬ ‫ﻴﺴﺭﻱ‬
‫ﺍﻟﻤﺘﻘﺩﻤﺔ‬ ‫ﺍﻟﺠﻬﺎﺕ‬‫ﻭ‬ ‫ﺍﻟﻤﺒﺩﺌﻲ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬‫ﺘـﺴﻌﻰ‬ ‫ﺍﻟﺘـﻲ‬ ‫ﺘﻠـﻙ‬
‫ﺍﻟﻘﺎﺌﻤﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩﺍﺕ‬ ‫ﻟﺘﺠﺩﻴﺩ‬.‫ﻴﺤﻕ‬‫ﺍﻟﻤﺘﻘﺩﻤـﺔ‬ ‫ﻟﻠﺠﻬﺔ‬‫ﺒﻁﻠـﺏ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬‫ﻭﺤﺩﻫﺎ‬‫ﻗﺭﺍﺭ‬ ‫ﻤﻨﺎﻗﺸﺔ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌـﺔ‬
)IAS(‫ﺫﻱ‬ ‫ﺍﻟﻁﻠﺏ‬ ‫ﻴﺨﺹ‬ ‫ﻓﻴﻤﺎ‬‫ﺍﻟﺼﻠﺔ‬.
‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﺘﺨﺫ‬‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﻤﻨﺎﻗﺸﺔ‬‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘـ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﺭﻓـﺽ‬
‫ﻟ‬ ‫ﺍﻹﺠﺭﺍﺌﻴﺔ‬ ‫ﻟﻠﻘﻭﺍﻋﺩ‬‫ﻠﻤﻨﺎﻗﺸﺎﺕ‬‫ﺘﻀﻌﻬﺎ‬ ‫ﺍﻟﺘﻲ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS.(
10-‫ﺒﻴﺎﻨﺎﺕ‬‫ﺍﻟﻤﻠﻜﻴﺔ‬:
‫ﺘﻌﺘﺒﺭ‬‫ﺒﻤﻠﻔﺎﺕ‬ ‫ﺍﻟﻤﺘﻀﻤﻨﺔ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬‫ﺍﻟﻤﻌﺎﻤـل‬‫ﺍﻟﻁﻠﺒـﺎﺕ‬ ‫ﺃﻭ‬
‫ﻤﻥ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬‫ﻗﺒﻠﻬﺎ‬‫ﻓـﻼ‬ ،‫ﺒﻬـﺎ‬ ‫ﺨﺎﺼﺔ‬ ‫ﻤﻠﻜﻴﺔ‬‫ﻟ‬ ‫ﻴﺤـﻕ‬‫ﻬﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﺍﻹﻓ‬‫ﺼﺎﺡ‬‫ﺍﻟﺒﻴﺎﻨـﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻥ‬‫ﺇﻻ‬
‫ﻤـﻥ‬ ‫ﺨﻁﻴﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺒﻌﺩ‬‫ﺍﻟﻤﺘﻘﺩﻤـﺔ‬ ‫ﺍﻟﺠﻬـﺔ‬
‫ﻋﻠﻰ‬ ‫ﺒﻨﺎﺀ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻁﻠﺏ‬‫ﺍﻟﻤﺤﺎﻜﻡ‬ ‫ﺇﺤﺩﻯ‬ ‫ﺘﺼﺩﺭﻩ‬ ‫ﻁﻠﺏ‬
‫ﻗﻀﺎﺌﻲ‬ ‫ﺍﺨﺘﺼﺎﺹ‬ ‫ﺫﺍﺕ‬ ‫ﺤﻜﻭﻤﻴﺔ‬ ‫ﺠﻬﺔ‬ ‫ﺃﻱ‬ ‫ﺃﻭ‬.‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻴﺠﻭﺯ‬
‫ﻟﺠﻨـﺔ‬ ‫ﺃﻋـﻀﺎﺀ‬ ‫ﻤـﻥ‬ ‫ﻷﻱ‬ ‫ﺍﻟﻤﻠﻜﻴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﻋﻥ‬ ‫ﺍﻹﻓﺼﺎﺡ‬
‫ﻋﻤل‬ ‫ﻓﺭﻴﻕ‬ ‫ﺃﻓﺭﺍﺩ‬ ‫ﺃﺤﺩ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬‫ﺍﻻ‬ ‫ﻫﻴﺌﺔ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﻋﺘﻤﺎﺩ‬
)IAS(‫ﺃﻭ‬‫ﺍﻟـﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺠﻠﺱ‬‫ﻟﻠﻜـﻭﺩﺍﺕ‬)ICC(‫ﺃ‬‫ﻭ‬‫ﺃﺤـﺩ‬
‫ﻟ‬ ‫ﺍﻟﺘﺎﺒﻌﻴﻥ‬ ‫ﺍﻟﻤﻔﻭﻀﻴﻥ‬ ‫ﺍﻟﻤﻤﺜﻠﻴﻥ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(
‫ﺃﻭ‬‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﻟﻠﻤﺠﻠﺱ‬‫ﻟﻠﻜـﻭﺩﺍﺕ‬)ICC(‫ﻤﻤـﻥ‬‫ﻟـﻪ‬ ‫ﻴﻜـﻭﻥ‬
‫ﻤﺼﻠﺤﺔ‬‫ﻗﺎﻨﻭﻨﻴﺔ‬‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺠﻠـﺱ‬ ‫ﺃﻋـﻀﺎﺀ‬ ‫ﺃﺤـﺩ‬ ‫ﺃﻭ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﻷ‬ ‫ﻗﺎﻨﻭﻨﻲ‬ ‫ﻤﻤﺜل‬ ‫ﺃﻱ‬ ‫ﺃﻭ‬‫ﻱ‬‫ﻤﻌﻤـل‬
‫ﺃﺨﺭ‬ ‫ﻫﻴﺌﺔ‬ ‫ﺃﻭ‬ ‫ﺸﺨﺹ‬ ‫ﺃﻱ‬ ‫ﺃﻭ‬‫ﹰ‬‫ﺎ‬‫ﻤﺒﺩﺌﻴ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺒﺈﻋﺩﺍﺩ‬ ‫ﻗﺎﻤﺕ‬ ‫ﻯ‬
‫ﺃﻭ‬‫ﺍﻟ‬‫ﺍﻟﻤﻔﻭﺽ‬ ‫ﻤﻤﺜل‬‫ﻟﻬﺎ‬ ‫ﺍﻟﺘﺎﺒﻊ‬‫ﺃﻭ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻭﻅﻔـ‬ ‫ﻴﻌﻤـل‬ ‫ﺍﻟـﺫﻱ‬
‫ﻟﻪ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻭﺍﻟﺫﻱ‬ ‫ﻟﺩﻴﻬﺎ‬ ‫ﹰ‬‫ﻻ‬‫ﻤﺴﺌﻭ‬‫ﻤﺼﻠﺤﺔ‬‫ﺒﻬﺎ‬ ‫ﻗﺎﻨﻭﻨﻴﺔ‬.‫ﻴﺠـﻭﺯ‬
‫ﻤﻨﺢ‬‫ﺤﻜﻭﻤﻲ‬ ‫ﻋﻀﻭ‬ ‫ﺃﻱ‬‫ﺍﻟﺩﻭﻟﻲ‬ ‫ﺒﺎﻟﻤﺠﻠﺱ‬‫ﻟﻠﻜﻭﺩﺍﺕ‬)ICC(

4. ‫ﺭﻗﻡ‬4‫ﻤﻥ‬7
‫ﺍﻟـﺴﻼﻤﺔ‬ ‫ﻟﺘﺤﻘﻴـﻕ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺼﻼﺤﻴﺔ‬
‫ﺍﻟﻤﻠﻜﻴﺔ‬ ‫ﺤﻘﻭﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﻓﻅﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﺎﻤﺔ‬‫ﺍﻟﻤﺘﻌ‬‫ﻠﻘـﺔ‬‫ﺒﺘﻨﻔﻴـﺫ‬
‫ﻗﻭﺍﻨﻴﻥ‬‫ﺍﻷﺒﻨﻴﺔ‬.
‫ﻭﻤﻥ‬،‫ﻵﺨﺭ‬ ‫ﻭﻗﺕ‬‫ﻤﺭﺍﺠﻌـﺔ‬ ‫ﻭﺩﻭﻟﻴـﺔ‬ ‫ﻭﻁﻨﻴﺔ‬ ‫ﺠﻬﺎﺕ‬ ‫ﺘﺘﻭﻟﻰ‬
‫ﻭﻤﻠﻔﺎﺕ‬ ‫ﺴﺠﻼﺕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺒـﺸﻜل‬
‫ﻟﻼﻋﺘﻤـﺎﺩ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺒﺎﻟﻤﻘﺎﻴﻴﺱ‬ ‫ﺍﻟﺘﺯﺍﻤﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻟﻠﺘﺤﻘﻕ‬ ‫ﻋﺸﻭﺍﺌﻲ‬
‫ﻭ‬‫ﻤﻌﺎﻴﻴﺭ‬‫ﺘﻘﻴﻴﻡ‬‫ﺍﻻﻟﺘﺯﺍﻡ‬.‫ﺇﺼـﺩﺍﺭ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻴـﻪ‬ ‫ﺍﻟﻤﺘﻔـﻕ‬ ‫ﻭﻤﻥ‬
‫ﺒﻤﻨﺢ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﻗﻴﺎﻡ‬ ‫ﻴﻌﻨﻲ‬ ‫ﺍﻻﻋﺘﻤﺎﺩﺍﺕ‬‫ﻫﻴ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺌﺔ‬
)IAS(‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺼﻼﺤﻴﺔ‬.
11-‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻭﻗﻭﺍﺌﻡ‬ ‫ﻭﺜﺎﺌﻕ‬:
‫ﺍﺴﺘﻴﻔﺎﺀ‬ ‫ﺒﻤﺠﺭﺩ‬ ‫ﻤﻌﺘﻤﺩ‬ ‫ﻤﻌﻤل‬ ‫ﻟﻜل‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺸﻬﺎﺩﺓ‬ ‫ﺇﺼﺩﺍﺭ‬ ‫ﻴﺘﻡ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬.‫ﻭ‬‫ﻤﻌﻤـل‬ ‫ﺒﻜـل‬ ‫ﺨﺎﺼﺔ‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻨﺸﺭ‬ ‫ﻴﺘﻡ‬
‫ﻭﺇﻀﺎﻓﺘﻬﺎ‬ ‫ﻤﻌﺘﻤﺩ‬‫ﺇ‬‫ﻤﻭﻗﻊ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﻟﻜﺘﺭﻭﻨﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻟﻰ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﺍﻹﻨﺘﺭﻨﺕ‬ ‫ﻋﻠﻰ‬.‫ﺍﻻﻁـﻼﻉ‬ ‫ﻴﻤﻜﻥ‬
‫ﻁﺭﻴـﻕ‬ ‫ﻋـﻥ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻋﻠﻰ‬
‫ﺍﻹﻨﺘﺭﻨﺕ‬.
12-‫ﺍﻟﺘﻌﻭﻴﻀﺎﺕ‬:
‫ﻗـﻭﺍﺌﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺘﺴﺠﻴل‬ ‫ﻁﻠﺒﺎﺕ‬ ‫ﻜﺎﻓﺔ‬ ‫ﺘﺘﻀﻤﻥ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬‫ﻫـﺫﻩ‬
‫ﻤﻥ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﺍﻟﺘﻌﻭﻴﻀﺎﺕ‬‫ﺍﻷﺤﻜﺎﻡ‬‫ﻟﺼﺎﻟﺢ‬ ‫ﺘﺴﺭﻱ‬ ‫ﺍﻟﺘﻲ‬‫ﻫﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﻭ‬ ‫ﺍﻷﻡ‬ ‫ﻭﺍﻟﺸﺭﻜﺔ‬‫ﺍﻟـﺩﻭﻟﻲ‬ ‫ﺍﻟﻤﺠﻠﺱ‬
‫ـﻭﺩﺍﺕ‬‫ـ‬‫ﻟﻠﻜ‬)ICC(‫ـﻭﻜﻼﺀ‬‫ـ‬‫ﻭﺍﻟ‬ ‫ـﺴﺌﻭﻟﻴﻥ‬‫ـ‬‫ﻭﺍﻟﻤ‬ ‫ـﺩﻴﺭﻴﻥ‬‫ـ‬‫ﻭﺍﻟﻤ‬
‫ﺍﻟﻬﻴﺌﺘﻴﻥ‬ ‫ﻟﻬﺎﺘﻴﻥ‬ ‫ﺍﻟﺘﺎﺒﻌﻴﻥ‬ ‫ﻭﺍﻟﻤﻭﻅﻔﻴﻥ‬‫ﻭﺫﻟﻙ‬ ،‫ﻴـﺭﺍﻩ‬ ‫ﺤـﺴﺒﻤﺎ‬
‫ﺇﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻤـﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻀﺭﻭﺭﻴ‬
‫ﻵﺨﺭ‬ ‫ﻭﻗﺕ‬.
13-‫ﺍﺴـﻡ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌـﺔ‬
)IAS(‫ﺍﻟﻤﻌﺎﻤـل‬ ‫ﻗﺒـل‬ ‫ﻤﻥ‬ ‫ﻭﺸﻌﺎﺭﻫﺎ‬ ‫ﻭﻋﻼﻤﺘﻬﺎ‬
‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬:
13-1‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬ ‫ﻟﻠﻤﻌﺎﻤل‬ ‫ﻴﺤﻕ‬‫ﺃﻥ‬‫ﺇﻟﻰ‬ ‫ﺘﺸﻴﺭ‬‫ﻋﻠﻰ‬ ‫ﺤﺼﻭﻟﻬﺎ‬
‫ﺍﻋﺘﻤﺎﺩ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌـﺔ‬)IAS(‫ﺘﻘـﺎﺭﻴﺭ‬ ‫ﻓـﻲ‬
‫ﻭ‬ ‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﻭﺸﻬﺎﺩﺍﺕ‬ ‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬‫ﺍﻟ‬‫ﻤﺭﺍﺠﻊ‬‫ﺍﻟﻌﺎﻤﺔ‬‫ﻭﻤـﻭﺍﺩ‬
‫ﺍﻟ‬‫ﺘﺭﻭﻴﺞ‬‫ﻭ‬‫ﺒﻬﺎ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻌﻤل‬ ‫ﻋﺭﻭﺽ‬‫ﺘﻠﺘـﺯﻡ‬ ‫ﺃﻨﻬـﺎ‬ ‫ﻁﺎﻟﻤﺎ‬
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺒﺎﻟﺸﺭﻭﻁ‬:
13-1-1‫ﺘﺫﻜﺭ‬ ‫ﺃﻥ‬ ‫ﻟﻠﻤﻌﺎﻤل‬ ‫ﻴﺤﻕ‬ ‫ﻻ‬‫ﻭﻀـﻌﻴﺔ‬‫ﺍﻋﺘﻤﺎﺩﻫـﺎ‬
‫ﺒ‬‫ﺄﻱ‬‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻴﺒﻴﻥ‬ ‫ﺃﻭ‬ ‫ﻴﻭﻀﺢ‬ ‫ﺸﻜل‬‫ﻓﻲ‬ ‫ﻫﺎ‬‫ﻤﺠـﺎﻻﺕ‬‫ﺨـﺎﺭﺝ‬
‫ﻻﻋﺘﻤﺎﺩ‬ ‫ﺍﻟﻔﻌﻠﻲ‬ ‫ﺍﻟﻨﻁﺎﻕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺃﻭ‬
‫ﺇﻟﻰ‬ ‫ﻴﺸﻴﺭ‬‫ﻤﺤﺩﺩﺓ‬ ‫ﻤﺎﺩﺓ‬ ‫ﺃﻭ‬ ‫ﻤﻨﺘﺞ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﻤﻭﺍﻓﻘﺔ‬.
13-1-2‫ﺍﺴﻡ‬ ‫ﺫﻜﺭ‬ ‫ﻋﻨﺩ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺃﻭ‬
‫ﺨﻁﺎﺒﺎﺕ‬ ‫ﺭﺅﻭﺱ‬ ‫ﻓﻲ‬ ‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺃﻭ‬ ‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬ ‫ﻋﻼﻤﺘﻬﺎ‬
‫ﺃﻱ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﻌﻤل‬‫ﻤﺭﺍﺠﻊ‬‫ﻤﻭﺍﺩ‬ ‫ﺃﻭ‬ ‫ﻋﺎﻤﺔ‬‫ﺘﺭﻭﻴﺞ‬‫ﺃﺨ‬‫ﻓﻴﺠﺏ‬ ‫ﺭﻯ‬
‫ﻜﻠﻤﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬"‫ﻤﻌﺘﻤﺩ‬"‫ﺠﺎﻨﺒﻬﺎ‬ ‫ﺇﻟﻰ‬.‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬‫ﺍﺴـﻡ‬ ‫ﻁﺒﺎﻋﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺸـﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬ ‫ﻋﻼﻤﺘﻬﺎ‬ ‫ﺃﻭ‬-
‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺃﻭ‬-‫ﺍﻟﺨﻁﺎﺒـﺎﺕ‬ ‫ﺭﺅﻭﺱ‬ ‫ﻋﻠﻰ‬‫ﺃﻭ‬‫ﺍﻷﺩﻭﺍﺕ‬
‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﻤﻜﺘﺒﻴﺔ‬-‫ﻜﻼﻫﻤﺎ‬ ‫ﺃﻭ‬،‫ﻫـﺫﻩ‬ ‫ﺍﺴـﺘﺨﺩﺍﻡ‬ ‫ﻴﺠﻭﺯ‬ ‫ﻻ‬
‫ﺍﻷﺩﻭﺍﺕ‬‫ﻋﺭﻭﺽ‬ ‫ﻓﻲ‬‫ﺃﻭ‬ ‫ﺍﻟﻌﻤل‬‫ﺍﻟﻤﻘﺎﻴﺴﺎﺕ‬‫ﺒـﺄﻱ‬ ‫ﺍﻟﺨﺎﺼﺔ‬
‫ﺃﻋﻤﺎل‬‫ﻻ‬‫ﺘﺩﺨل‬‫ﺍ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻓﻲ‬‫ﻻ‬‫ﻋﺘﻤﺎﺩ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺹ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS.(
13-1-3‫ﺍﻟﻌﻼﻤﺔ‬ ‫ﺘﻐﻴﻴﺭ‬ ‫ﻴﺠﻭﺯ‬ ‫ﻻ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS(‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬-‫ﻜﻼﻫﻤﺎ‬ ‫ﺃﻭ‬-‫ﻤـﻥ‬ ‫ﺸﻜل‬ ‫ﺒﺄﻱ‬
‫ﺃﻭ‬ ‫ﺍﻟـﺸﻌﺎﺭ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﻼﻤـﺔ‬ ‫ﺘﻜﺒﻴـﺭ‬ ‫ﻴﺠـﻭﺯ‬ ‫ﻭﻟﻜﻥ‬ ‫ﺍﻷﺸﻜﺎل‬
‫ﺘﺼﻐﻴﺭﻫﻤﺎ‬.
13-1-4‫ﺍﺴﻡ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻋﻨﺩ‬‫ﺍﻟﺩﻭﻟ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬‫ﻴﺔ‬)IAS(
‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬ ‫ﻋﻼﻤﺘﻬﺎ‬ ‫ﺃﻭ‬-‫ﺴﺒﻕ‬ ‫ﻤﺎ‬ ‫ﺠﻤﻴﻊ‬ ‫ﺃﻭ‬-‫ﻓﻲ‬‫ﻋﺭﻭﺽ‬
‫ﻜ‬ ‫ﺍﻟﻌﻤل‬‫ﺃﻭ‬ ‫ﺎﻟﻌﺭﻭﺽ‬‫ﺍﻟﻤﻘﺎﻴﺴﺎﺕ‬‫ﻴﻠﺘﺯﻡ‬ ،‫ﻴﺭﻓـﻕ‬ ‫ﺒﺄﻥ‬ ‫ﺍﻟﻤﻌﻤل‬
‫ﺒ‬‫ﺍﻟﻌﻤل‬ ‫ﻌﺭﺽ‬‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺸﻬﺎﺩﺓ‬ ‫ﻤﻥ‬ ‫ﻨﺴﺨﺔ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS(‫ﺍﻟﻤﻌﻤل‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻟﺒﻴﺎﻥ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬.

5. ‫ﺭﻗﻡ‬5‫ﻤﻥ‬7
13-1-5‫ﺍﻟﻌﻼﻤﺔ‬ ‫ﻭﻀﻊ‬ ‫ﻴﺠﻭﺯ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS(‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬-‫ﻜﻼﻫﻤﺎ‬ ‫ﺃﻭ‬-‫ﺘﻘـﺎﺭﻴﺭ‬ ‫ﻋﻠﻰ‬
‫ﺃﻥ‬ ‫ﻁﺎﻟﻤـﺎ‬ ‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﻭﺸﻬﺎﺩﺍﺕ‬ ‫ﺒﺎﻟﻤﻌﻤل‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬
‫ﺘﻘـﻊ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﺎﻴﺭﺍﺕ‬ ‫ﺃﻭ‬ ‫ﺒﺎﻻﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻫﺫﻩ‬
‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻓﻲ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻟ‬‫ﻬـﺫﺍ‬
‫ﺍ‬‫ﻟﻤﻌﻤل‬.‫ﺍﻟﻌﻼﻤﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻋﻨﺩ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬)IAS(‫ﺃﻭ‬‫ﺸﻌﺎﺭﻫﺎ‬-‫ﻜﻼﻫﻤـﺎ‬ ‫ﺃﻭ‬-‫ﺃﺤـﺩ‬ ‫ﻋﻠـﻰ‬
‫ﻤﺘﻌﺩﺩﺓ‬ ‫ﻤﻌﺎﻴﺭﺍﺕ‬ ‫ﺃﻭ‬ ‫ﺍﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﻴﻐﻁﻲ‬ ‫ﺍﻟﺫﻱ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬‫ﻴﻘـﻊ‬
‫ﻨﻁﺎﻕ‬ ‫ﻓﻲ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺒﻌﺽ‬‫ﺍﻻ‬‫ﻭﻴﻘـﻊ‬ ‫ﺒﺎﻟﻤﻌﻤـل‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﻋﺘﻤﺎﺩ‬
‫ﺒﺘﺤﺩﻴـﺩ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﻴﻠﺘﺯﻡ‬ ،‫ﺍﻟﻨﻁﺎﻕ‬ ‫ﻫﺫﺍ‬ ‫ﺨﺎﺭﺝ‬ ‫ﺍﻵﺨﺭ‬ ‫ﺍﻟﺒﻌﺽ‬
‫ﺠﺯ‬ ‫ﺃﻱ‬‫ﺀ‬‫ﻻﻋﺘﻤـﺎﺩ‬ ‫ﻴﺨﻀﻊ‬ ‫ﻻ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﻤﻥ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS.(
13-2‫ﺍﻟ‬ ‫ﻴﺘﺤﻤل‬‫ﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﻤﻌﻤل‬‫ﺇﺴﺎﺀﺓ‬ ‫ﻋﺩﻡ‬‫ﻭﻀﻌ‬ ‫ﺘﻤﺜﻴل‬‫ﻴﺔ‬
‫ﺍﻋﺘﻤﺎﺩﻩ‬‫ﺍﻷﺸﻜﺎل‬ ‫ﻤﻥ‬ ‫ﺸﻜل‬ ‫ﺒﺄﻱ‬‫ﻭ‬‫ﻋﻠـﻰ‬ ‫ﺍﻟﺤﺼﻭل‬ ‫ﻀﻤﺎﻥ‬
‫ﻤﻭﺍﻓﻘﺔ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺇﺫﺍ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻘـﺩﻤ‬‫ﺍﻋﺘـﺯﻡ‬
‫ﺍﻟﻤﻌﻤل‬‫ﺍﺴﻡ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺃﻭ‬
‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬ ‫ﻋﻼﻤﺘﻬﺎ‬.
13-3‫ﺃﻥ‬ ‫ﺍﻟﻤﻌﺘﻤﺩ‬ ‫ﻟﻠﻤﻌﻤل‬ ‫ﻴﺤﻕ‬‫ﺇﻟﻰ‬ ‫ﻴﺸﻴﺭ‬‫ﻗﻴﺎ‬‫ﺒﺘﻁﺒﻴـﻕ‬ ‫ﻤﻪ‬
‫ﻤﺒـﺎﺩﺉ‬ ‫ﻤﻊ‬ ‫ﻴﺘﻭﺍﻓﻕ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﻅﺎﻡ‬ISO 9001:2000
‫ﺒـﻪ‬ ‫ﺍﻟﺨﺎﺼـﺔ‬ ‫ﺍﻟﻤﻌﺎﻴﺭﺓ‬ ‫ﻭﺸﻬﺎﺩﺍﺕ‬ ‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﻓﻲ‬
‫ﹰ‬‫ﺎ‬‫ﻤﺴﺘﺨﺩﻤ‬‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﻌﺒﺎﺭﺓ‬:
"‫ﺒﻬـﺎ‬ ‫ﺍﻟﻤﻌﺘـﺭﻑ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﻟﻠﻤﻌﺎﻴﻴﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﻤﻌﺘﻤﺩ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﻫﺫﺍ‬
ISO/IEC 17025:2005.‫ﺇﻟـﻰ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫـﺫﺍ‬ ‫ﻴﺸﻴﺭ‬
‫ﻤﺤﺩﺩ‬ ‫ﻋﻤل‬ ‫ﻨﻁﺎﻕ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻔﻨﻴﺔ‬ ‫ﺍﻟﻜﻔﺎﺀﺓ‬‫ﺇﺩﺍﺭﺓ‬ ‫ﻨﻅـﺎﻡ‬ ‫ﻭﺘﻁﺒﻴﻕ‬
‫ﺒﺎﻟﻤﻌﻤل‬ ‫ﺍﻟﺠﻭﺩﺓ‬)‫ﺇﻟﻰ‬ ‫ﺍﻟﺭﺠﻭﻉ‬ ‫ﺒﺭﺠﺎﺀ‬‫ﺍﻟﻤـﺸﺘﺭﻙ‬ ‫ﺍﻟﺒﻴـﺎﻥ‬
ISO-ILAC-IAF‫ﺍﻟﻤﺅﺭﺥ‬18‫ﻴﻭﻨﻴﻭ‬2005".(
‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﺘﻤﺩﺓ‬ ‫ﺍﻟﻤﻌﺎﻤل‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
)IAS(‫ﺘﻘـﺎﺭﻴﺭ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟـﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻌﺒـﺎﺭﺓ‬ ‫ﺘﺴﺘﺨﺩﻡ‬ ‫ﻭﺍﻟﺘﻲ‬
‫ﺃﻥ‬ ‫ﻟـﺩﻴﻬﺎ‬ ‫ﺍﻟﻤﻌـﺎﻴﺭﺓ‬ ‫ﻭﺸﻬﺎﺩﺍﺕ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬‫ﺇﻤﻜﺎﻨﻴـﺔ‬ ‫ﺘـﻭﻓﺭ‬
‫ـ‬‫ـ‬‫ﺍﻟﻭﺼ‬‫ـﺸﺘﺭﻙ‬‫ـ‬‫ﺍﻟﻤ‬ ‫ـﺎﻥ‬‫ـ‬‫ﺍﻟﺒﻴ‬ ‫ـﻰ‬‫ـ‬‫ﺇﻟ‬ ‫ﻭل‬ISO-ILAC-IAF
‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻤﻥ‬ ‫ﻜﺠﺯﺀ‬ ‫ﺍﻟﺘﻌﺭﻴﻔﻲ‬ ‫ﻭﺍﻟﺨﻁﺎﺏ‬
‫ﺍﻟﻤﻌﻤل‬ ‫ﻋﻤﻼﺀ‬ ‫ﺇﻟﻰ‬.‫ﺍﻟﻤـﺸﺘﺭﻙ‬ ‫ﺍﻟﺒﻴﺎﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻁﻼﻉ‬ ‫ﻴﻤﻜﻥ‬
IAF-ILAC-ISO‫ﺍﻟﻤﻭﻗـﻊ‬ ‫ﻋﻠـﻰ‬ ‫ﺍﻟﺘﻌﺭﻴﻔﻲ‬ ‫ﻭﺍﻟﺨﻁﺎﺏ‬
tmlh.resources/org.ilac.www://http
14-‫ﺇﻨﻬﺎﺀ‬‫ﻭﺍﻟﺤﻕ‬ ‫ﺘﻌﺩﻴﻠﻪ‬ ‫ﺃﻭ‬ ‫ﺇﻴﻘﺎﻓﻪ‬ ‫ﺃﻭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬
‫ﺍﻟﻘﺭﺍﺭ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﻓﻲ‬:
14-1‫ﺇ‬ ‫ﻴﺠﻭﺯ‬‫ﻨﻬﺎﺀ‬‫ﺃﻱ‬ ‫ﻓﻲ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺃﻱ‬ ‫ﺘﻌﺩﻴل‬ ‫ﺃﻭ‬ ‫ﺇﻴﻘﺎﻑ‬ ‫ﺃﻭ‬
‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﺤﺎﻻﺕ‬ ‫ﻤﻥ‬:
14-1-1‫ﺒ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﺇﺨﻔﺎﻕ‬‫ﺇﺠـﺭﺍﺀﺍﺕ‬ ‫ﻘﻭﺍﻋﺩ‬
‫ﺍﻟﻤﺤﺩﺜﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬.
14-1-2‫ﺍ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬‫ﻟﺤﺎﻟﻴـﺔ‬
‫ﺍﻟﻤﺤﺩﺜﺔ‬ ‫ﺃﻭ‬.
14-1-3‫ﺇﺼـﺩﺍﺭ‬ ‫ﺸﺭﻭﻁ‬ ‫ﻤﻥ‬ ‫ﺒﺄﻱ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬.
14-1-4‫ﺨﺎﻁﺌﺔ‬ ‫ﻋﺒﺎﺭﺍﺕ‬ ‫ﻭﺠﻭﺩ‬-‫ﺒـﺩﻭﻥ‬ ‫ﺃﻭ‬ ‫ﹰ‬‫ﺍ‬‫ﻋﻤﺩ‬ ‫ﻤﺩﻭﻨﺔ‬
‫ﻋﻤﺩ‬-‫ﺃﻭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺏ‬ ‫ﻓﻲ‬‫ﺍﻟ‬ ‫ﻓﻲ‬‫ﺒﻴﺎﻨـﺎﺕ‬‫ﻤـﻊ‬ ‫ﺍﻟﻤﻘﺩﻤـﺔ‬
‫ﺍﻟﻁﻠﺏ‬.
14-1-5‫ﺍﻟـﺸﺭﻭﻁ‬ ‫ﻤـﻥ‬ ‫ﺒـﺄﻱ‬ ‫ﺍﻻﻟﺘـﺯﺍﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺏ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﻀﻤﻨﺔ‬.
14-1-6‫ﺍﻹﺨﻔﺎﻕ‬‫ﺍﻟﻤﺫﻜﻭﺭﺓ‬ ‫ﺍﻟﺸﺭﻭﻁ‬ ‫ﻤﻥ‬ ‫ﺒﺄﻱ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻓﻲ‬
‫ﺒ‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺇﻟﻴﻪ‬ ‫ﺍﻟﻤﺸﺎﺭ‬ ‫ﺍﻟﺩﻟﻴل‬ ‫ﻓﻲ‬‫ﺎﻟﻘﻭﺍﻋـﺩ‬
‫ﺍﻹﺠﺭﺍﺌﻴﺔ‬.
14-2‫ﻗﺭﺍﺭ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﻴﺠﻭﺯ‬‫ﺇﻨﻬﺎﺀ‬‫ﻓﻘـﻁ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻌﺩﻴل‬ ‫ﺃﻭ‬
‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺼﺎﺤﺏ‬ ‫ﺠﺎﻨﺏ‬ ‫ﻤﻥ‬.
14-3‫ﺇ‬ ‫ﻗـﺭﺍﺭ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﺘﺨﺫ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬‫ﻨﻬـﺎﺀ‬‫ﺃﻭ‬
‫ﻟ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻌﺩﻴل‬‫ﺍﻹﺠﺭﺍﺌﻴﺔ‬ ‫ﻠﻘﻭﺍﻋﺩ‬‫ﻟ‬‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻠﻤﻨﺎﻗﺸﺎﺕ‬
‫ﺒ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(.‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌـﺔ‬ ‫ﻟـﺭﺌﻴﺱ‬ ‫ﻴﺤﻕ‬
‫ﺍﻟﺸﺨﺹ‬‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠـﺱ‬ ‫ﺃﻭ‬ ‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬–‫ﺤـﺴﺒﻤﺎ‬
‫ﺍﻟﺤﺎﻟﺔ‬ ‫ﺘﻜﻭﻥ‬-‫ﻓﻲ‬ ‫ﻤﺒﻴﻨﺔ‬ ‫ﺯﻤﻨﻴﺔ‬ ‫ﻤﺩﺩ‬ ‫ﺃﻱ‬ ‫ﻴﺨﻔﺽ‬ ‫ﺃﻥ‬‫ﻗﻭﺍﻋـﺩ‬
‫ﺇﺠﺭﺍﺀﺍﺕ‬‫ﻟ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﻠﻤﻨﺎﻗﺸﺎﺕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌـﺔ‬
)IAS(–‫ﹰ‬‫ﺎ‬‫ﻀﺭﻭﺭﻴ‬ ‫ﺫﻟﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬-‫ﻟﻪ‬ ‫ﻴﺘﺭﺍﺀﻯ‬ ‫ﺤﺴﺒﻤﺎ‬‫ﻤﻥ‬
‫ﺍﻟﻌﺎﻤﺔ‬ ‫ﻭﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺍﻟﺴﻼﻤﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﺃﺠل‬.

6. ‫ﺭﻗﻡ‬6‫ﻤﻥ‬7
15-‫ﺍﻹﻨﻬﺎﺀ‬/‫ﺍﻹﻟﻐﺎﺀ‬/‫ﻓـﻲ‬ ‫ﺍﻟﺤﻕ‬ ‫ﺒﺩﻭﻥ‬ ‫ﺍﻹﻴﻘﺎﻑ‬
‫ﻤﻨﺎﻗﺸﺔ‬‫ﺍﻟﻘﺭﺍﺭ‬:
15-1‫ﺍﻟﻘﻭﺍﻋﺩ‬ ‫ﺒﻬﺫﻩ‬ ‫ﺍﻹﺨﻼل‬ ‫ﺩﻭﻥ‬‫ﺇﻟﻐـﺎﺀ‬ ‫ﺃﻭ‬ ‫ﺇﻨﻬﺎﺀ‬ ‫ﻴﺠﻭﺯ‬ ،
‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺃﻱ‬ ‫ﺃﻭ‬ ‫ﻤﺒﺩﺌﻲ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻁﻠﺏ‬ ‫ﺃﻱ‬ ‫ﺇﻴﻘﺎﻑ‬ ‫ﺃﻭ‬‫ﻤﻤﻨﻭﺡ‬‫ﻤﻥ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬‫ﺍﻟﺸﺨﺹ‬‫ﻤـﻥ‬ ‫ﻷﻱ‬ ‫ﻗﺒﻠـﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬
‫ﺍ‬ ‫ﺍﻷﺴﺒﺎﺏ‬‫ﺍﻟﻘﺭﺍﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻤﻨﺎﻗﺸﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺤﻕ‬ ‫ﺩﻭﻥ‬ ‫ﻟﺘﺎﻟﻴﺔ‬:
15-1-1‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﺭﺴﻭﻡ‬ ‫ﺴﺩﺍﺩ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﺨﻼل‬30‫ﺘـﺎﺭﻴﺦ‬ ‫ﻤـﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻴﻭﻤـ‬
‫ﺇﺭﺴﺎل‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻜﺘـﺎﺒﻲ‬ ‫ﻟﻁﻠـﺏ‬
‫ﺒﺎﻟﺴﺩﺍﺩ‬.
15-1-2‫ﺃﻱ‬ ‫ﺘـﻭﻓﻴﺭ‬ ‫ﺃﻭ‬ ‫ﺍﺨﺘﺒـﺎﺭ‬ ‫ﺒﺄﻱ‬ ‫ﺍﻟﻘﻴﺎﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬
‫ﺘﺘﻌﻠﻕ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺃﻭ‬ ‫ﻤﻭﺍﺩ‬‫ﺘﻁﻠﺒﻬﺎ‬ ‫ﻭﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﺒﺎﻋﺘﻤﺎﺩ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺍﻟﻤﻬﻠﺔ‬ ‫ﺨﻼل‬،‫ﻴـﺘﻡ‬ ‫ﻟﻡ‬ ‫ﻤﺎ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻬﻠﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺩ‬‫ﺍﻟﺸﺨﺹ‬‫ﺍﻟﻤﻌـﻴﻥ‬
‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬.
15-1-3‫ﺍﻟﺭﺩ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬-‫ﺍﻟﻤﺤﺩﺩ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻲ‬-‫ﻋﻠـﻰ‬
‫ﺘﻘﺭﻴﺭ‬‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﻋﺩﻡ‬‫ﻟﺘﻘﻴﻴﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﻤﻌﺩ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
)IAS(،‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺩ‬ ‫ﻴﺘﻡ‬ ‫ﻟﻡ‬ ‫ﻤﺎ‬
‫ﺍﻟﺸﺨﺹ‬‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬.
15-1-4‫ﺒﺈﺠﺭﺍﺀ‬ ‫ﺍﻟﺴﻤﺎﺡ‬ ‫ﻓﻲ‬ ‫ﺍﻹﺨﻔﺎﻕ‬‫ﺘﻘـﺩﻴﻡ‬ ‫ﺃﻭ‬‫ﺘﻘﻴـﻴﻡ‬
‫ﺒ‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﻟﻠﻘﺴﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﻤﻴﺩﺍﻨﻲ‬‫ﺎﻟ‬‫ﺍﻹﺠﺭﺍ‬ ‫ﻘﻭﺍﻋﺩ‬‫ﺌﻴﺔ‬.
16-‫ﺍﻹﻨﻬﺎﺀ‬ ‫ﻨﺘﺎﺌﺞ‬/‫ﺍﻹﻟﻐﺎﺀ‬/‫ﺍﻹﻴﻘﺎﻑ‬:
16-1‫ﺃﻱ‬ ‫ﻭﻗﻭﻉ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬‫ﻓـﻲ‬ ‫ﺍﻟﻤـﺫﻜﻭﺭﺓ‬ ‫ﺍﻷﺤﺩﺍﺙ‬ ‫ﻤﻥ‬
‫ﺍﻟﻘﺴﻡ‬14-1‫ﻟ‬ ‫ﻴﺤﻕ‬ ،‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(–
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻴﺼﺩﺭﻩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺒﻤﻭﺠﺏ‬‫ﺍﻟﺸﺨﺹ‬‫ﺍﻟﻤﻌـﻴﻥ‬
‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬-‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺃﻱ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﺍﺨﺘﻴﺎﺭ‬:
16-1-1‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻨﻬﺎﺀ‬.
16-1-2‫ﺸـﺭﻭﻁ‬ ‫ﻋﻠﻰ‬ ‫ﺒﻨﺎﺀ‬ ‫ﻤﺤﺩﺩﺓ‬ ‫ﻟﻤﺩﺓ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻴﻘﺎﻑ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﻤﺤﺩﺩﺓ‬‫ﺍﻟﺸﺨﺹ‬‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬.
16-1-3‫ﻤـﻥ‬ ‫ﻤﺤﺩﺩﺓ‬ ‫ﺸﺭﻭﻁ‬ ‫ﻋﻠﻰ‬ ‫ﺒﻨﺎﺀ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻌﺩﻴل‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻗﺒل‬‫ﺍﻟﺸﺨﺹ‬‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬.
16-2‫ﺘﻌﻠﻴﻕ‬ ‫ﻴﺠﻭﺯ‬‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻴﺼﺩﺭﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻘﺭﺍﺭﺍﺕ‬
‫ﺃﻭ‬‫ﺍﻟﺸﺨﺹ‬‫ﻤـﻥ‬ ‫ﺃﻱ‬ ‫ﻴﺨـﺹ‬ ‫ﻓﻴﻤـﺎ‬ ‫ﻗﺒﻠـﻪ‬ ‫ﻤـﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬
‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺫﻜﻭﺭﺓ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬16-1‫ﺃﻥ‬ ‫ﻴﺠـﻭﺯ‬ ‫ﻭﺍﻟﺘﻲ‬
‫ﻤﺒﺎﺸﺭﺓ‬ ‫ﺘﺴﺭﻱ‬‫ﻭ‬ ‫ﺍﻟﻀﺭﻭﺭﺓ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻲ‬‫ﻴ‬ ‫ﺤﺴﺒﻤﺎ‬‫ﺭﺍﻩ‬‫ﺭﺌـﻴﺱ‬
‫ﺍﻟـﺴﻼﻤﺔ‬ ‫ﺘﺤﻘﻴـﻕ‬ ‫ﺃﺠـل‬ ‫ﻤـﻥ‬ ‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬
‫ﺍﻟﻌﺎﻤﺔ‬ ‫ﻭﺍﻟﻤﺼﻠﺤﺔ‬‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘـ‬‫ﻟ‬ ‫ﺍﻹﺠﺭﺍﺌﻴـﺔ‬ ‫ﻟﻠﻘﻭﺍﻋـﺩ‬‫ﻤﻨﺎﻗـﺸﺔ‬
‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻟﻘﺭﺍﺭﺍﺕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌـﺔ‬)IAS(‫ﺃﻭ‬
‫ﻴﺤـﺩﺩﻫﺎ‬ ‫ﺍﻟﺘـﻲ‬ ‫ﻭﺍﻷﻭﻀـﺎﻉ‬ ‫ﺍﻟﺸﺭﻭﻁ‬ ‫ﻋﻠﻰ‬ ‫ﺒﻨﺎﺀ‬ ‫ﺇﺭﺠﺎﺀﻫﺎ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬‫ﺍﻟﺸﺨﺹ‬‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬.
16-3‫ﺃﻭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻨﻬﺎﺀ‬ ‫ﻋﻨﺩ‬،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻴﻘﺎﻑ‬ ‫ﻓﺘﺭﺓ‬ ‫ﺃﺜﻨﺎﺀ‬
‫ﺘﺤﺩﻴـﺩﺍ‬ ‫ﺍﻟـﻨﺹ‬ ‫ﻫﺫﺍ‬ ‫ﺘﻌﺩﻴل‬ ‫ﻴﺘﻡ‬ ‫ﻟﻡ‬ ‫ﻤﺎ‬‫ﺸـﺭﻭﻁ‬ ‫ﺒﻤﻭﺠـﺏ‬
‫ﻜﺎﻓـﺔ‬ ‫ﻋـﻥ‬ ‫ﺒـﺎﻟﺘﻭﻗﻑ‬ ‫ﺍﻟﻤﻌﺘﻤـﺩ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﻴﻠﺘﺯﻡ‬ ،‫ﺍﻹﻴﻘﺎﻑ‬
‫ﺍﻟﻌﻼﻤﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻤﺎﺕ‬‫ﺒ‬ ‫ﺍﻟﺨﺎﺼﺔ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌـﺔ‬
)IAS(‫ﺸﻌﺎﺭﻫﺎ‬ ‫ﺃﻭ‬-‫ﻜﻼﻫﻤﺎ‬ ‫ﺃﻭ‬-‫ﺸـﻬﺎﺩﺓ‬ ‫ﺃﻱ‬ ‫ﻭﺇﻋـﺎﺩﺓ‬
‫ﺇﻟﻰ‬ ‫ﺍﻋﺘﻤﺎﺩ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﻜﻤـﺎ‬ ،‫ﻴﻠﺘـ‬‫ﺯﻡ‬
‫ﺍﻟﻤﻌﻤل‬‫ﻤﺭﺠﻌﻴﺔ‬ ‫ﻋﺒﺎﺭﺍﺕ‬ ‫ﺃﻴﺔ‬ ‫ﺫﻜﺭ‬ ‫ﻋﻥ‬ ‫ﺒﺎﻟﺘﻭﻗﻑ‬‫ﺃﻱ‬ ‫ﻋﻠـﻰ‬
‫ﺘﺭﻭﻴﺞ‬ ‫ﻤﻭﺍﺩ‬ ‫ﺃﻭ‬ ‫ﺸﻬﺎﺩﺍﺕ‬ ‫ﺃﻭ‬ ‫ﺘﻘﺎﺭﻴﺭ‬‫ﻟﺩﻴﻪ‬‫ﺍﻋﺘﻤﺎﺩﻩ‬ ‫ﺘﻔﻴﺩ‬‫ﻤـﻥ‬
‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﻗﺒل‬.
16-4‫ﻟ‬ ‫ﻴﺤﻕ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(‫ﺇﺨﻁـﺎﺭ‬
‫ﻋﻠـﻰ‬ ‫ﺍﻟﺼﻠﺔ‬ ‫ﺫﻭﻱ‬ ‫ﻭﺍﻷﻁﺭﺍﻑ‬ ‫ﺍﻟﺤﻜﻭﻤﻴﺔ‬ ‫ﺍﻟﻘﻀﺎﺌﻴﺔ‬ ‫ﺍﻟﺠﻬﺎﺕ‬
‫ﻴﻔﻴـﺩ‬ ‫ﺒﻪ‬ ‫ﻤﺭﺨﺹ‬ ‫ﻏﻴﺭ‬ ‫ﺃﻭ‬ ‫ﻤﻼﺌﻡ‬ ‫ﻏﻴﺭ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺒﺄﻱ‬ ‫ﺍﻟﻔﻭﺭ‬
‫ﺍﺴ‬‫ﺍﻹﺨﻁـﺎﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺘﻤﺭﺍﺭ‬-‫ﺤـﺴﺒﻤﺎ‬
‫ﻟ‬ ‫ﻴﺘﺭﺍﺀﻯ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻬﻴﺌﺔ‬)IAS(‫ﻭﺤـﺴﺒﻤﺎ‬ ‫ﻭﺤـﺩﻫﺎ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬ ‫ﻴﺤﺩﺩﻩ‬‫ﺍﻟـﺸﺨﺹ‬‫ﻗﺒﻠـﻪ‬ ‫ﻤـﻥ‬ ‫ﺍﻟﻤﻌـﻴﻥ‬-
‫ﺍﻟﻌﺎﻤﺔ‬ ‫ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺴﻼﻤﺔ‬ ‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﹰ‬‫ﺎ‬‫ﻀﺭﻭﺭﻴ‬.
16-5‫ﺭﺃﺕ‬ ‫ﺇﺫﺍ‬‫ﺍﻟﺩﻭﻟﻴـﺔ‬ ‫ﺍﻻﻋﺘﻤـﺎﺩ‬ ‫ﻫﻴﺌﺔ‬)IAS(‫ﺘـﻭﻓﺭ‬
‫ﺍﻟﻤ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺃﻱ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﺃﺴﺒﺎﺏ‬‫ﺍﻟﻘﺴﻡ‬ ‫ﻓﻲ‬ ‫ﺫﻜﻭﺭﺓ‬16-
1‫ﺘﻠﺘﺯﻡ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻴﺨﺹ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺃﻋﻼﻩ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻫﻴﺌﺔ‬
)IAS(‫ﻤـﻥ‬ ‫ﻤﻭﻗـﻊ‬ ‫ﹰ‬‫ﺎ‬‫ﺨﻁﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﺇﻗﺭﺍﺭ‬ ‫ﺍﻟﻤﻌﻤل‬ ‫ﺇﻟﻰ‬ ‫ﺘﺭﺴل‬ ‫ﺒﺄﻥ‬
‫ﺃﻭ‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺭﺌﻴﺱ‬‫ﺍﻟﺸﺨﺹ‬‫ﺍﻷﺴـﺱ‬ ‫ﻴﻭﻀﺢ‬ ‫ﻗﺒﻠﻪ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻌﻴﻥ‬
‫ﺍﻹﺠﺭﺍﺀ‬ ‫ﻫﺫﺍ‬ ‫ﻻﺘﺨﺎﺫ‬ ‫ﺍﻟﻔﻌﻠﻴﺔ‬.‫ﻭ‬‫ﺍﻟﺨﻁﻲ‬ ‫ﺍﻹﻗﺭﺍﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻴﺘﻀﻤﻥ‬
‫ﻭﺍﻟﻤـ‬ ‫ﺍﻹﺠـﺭﺍﺀ‬ ‫ﻫﺫﺍ‬ ‫ﻷﺴﺒﺎﺏ‬ ‫ﻭﺍﻀﺤﺔ‬ ‫ﺇﺸﺎﺭﺓ‬‫ﻓـﻲ‬ ‫ﺫﻜﻭﺭﺓ‬

7. ‫ﺭﻗﻡ‬7‫ﻤﻥ‬7
‫ﺍﻟ‬‫ﺍﻹﺠﺭﺍ‬ ‫ﻘﻭﺍﻋﺩ‬‫ﺌﻴﺔ‬.‫ﻴﺘﻡ‬‫ﺇﺭﺴﺎل‬‫ﺍﻟﻤﻌﻤـل‬ ‫ﺇﻟـﻰ‬ ‫ﺍﻹﻗﺭﺍﺭ‬ ‫ﻫﺫﺍ‬
‫ﺴـﺠﻼﺕ‬ ‫ﻓـﻲ‬ ‫ﻤـﺫﻜﻭﺭ‬ ‫ﻟﻠﻤﻌﻤل‬ ‫ﻋﻨﻭﺍﻥ‬ ‫ﺁﺨﺭ‬ ‫ﻋﻠﻰ‬‫ﻫﻴﺌـﺔ‬
‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬)IAS(‫ﺍﻟ‬ ‫ﺍﻟﺒﺭﻴﺩ‬ ‫ﻁﺭﻴﻕ‬ ‫ﻋﻥ‬‫ﻋﻠﻴﻪ‬ ‫ﻤﻭﺼﻰ‬
‫ﹰ‬‫ﺎ‬‫ﻤﺴﺒﻘ‬ ‫ﺍﻟﺒﺭﻴﺩ‬ ‫ﺭﺴﻭﻡ‬ ‫ﺴﺩﺍﺩ‬ ‫ﻤﻊ‬ ‫ﺍﻷﻤﺭﻴﻜﻲ‬ ‫ﺍﻟﻤﺴﺠل‬ ‫ﺍﻟﺒﺭﻴﺩ‬ ‫ﺃﻭ‬.
‫ﻭ‬‫ﻓﺭﻋﻲ‬ ‫ﻤﻌﻤل‬ ‫ﻷﻱ‬ ‫ﺍﻟﻜﻴﻔﻴﺔ‬ ‫ﺒﻨﻔﺱ‬ ‫ﺍﻹﺨﻁﺎﺭ‬ ‫ﺇﺭﺴﺎل‬ ‫ﻴﺘﻡ‬.
‫ﻤﻌ‬‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻗﺒل‬ ‫ﻤﻥ‬ ‫ﺘﻤﺩ‬
29‫ﺇﺒﺭﻴل‬2007
‫ﻓﻲ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻤﺕ‬9‫ﻴﻨﺎﻴﺭ‬2008
‫ﺘﻨﺒﻴﻪ‬
‫االنجليزي‬ ‫النص‬ ‫إلى‬ ‫يرجع‬ ‫االنجليزي‬ ‫والنص‬ ‫العربي‬ ‫النص‬ ‫بين‬ ‫اختالف‬ ‫وجود‬ ‫حالة‬ ‫في‬.