تحميل الملف المرفق

: ! "#
. – http://www.mstawfik.bizhosting.com
sherif_tawfik@yahoo.com
٢
: ! "#
. – http://www.mstawfik.bizhosting.com
sherif_tawfik@yahoo.com
: Abstract ! "#
2% & ' ( )' * + , *- ./01
(41 + 5%' 5- – / 4 &- :"34#
*- .9 : 2 8''1 *- +6 7 5- – + 2
9 ./1 5(1 2
! %1 9 /#
& AAOIFI /1 8; 3( 4
.+ 2' <1 5 5 /1 60 9 )' + + & .= ! ! 8-1 9 8 +
+1 :& +/# & 8-1 >( ! +' . '0
56 @- ? '0 832 + * )' "34# '6
)' * *# & A 4 ,
/1 )' 6 0 +
*'B 56 .
.C & /1 8; * 536 @- C
D4 D D D +
C & * ! *2' ( + = :+/# & )' * , +
/1 ( )' 8''1 *- 2 A )
' *%'
*/D D F DD D 1 &E
( * & . + 2-
8D; 3( 24 * Shari’
Shari’a Standards (SSs)
SSs)
Accounting and Auditing Organization for Islamic /1 .& G 5- Financial Institutions
٣
: $ / 0 &=
4 I# ' & .81 FH ? +'
C 2 & @ 4 3( & LM) B1 ( – 5 .06 8
) 8
.2 5: / C & (4 6 8
+ & A + 3( 83
' 6 ?N + I N-
'2 0 5%' P'E
& + 56 2 GCCAAO O# +
* + ' 6 & A + N & '2 - -Q 0 "#R N- ?2' *
&- ) '2 ,S 9 - N- 7 2 32 >( .(/1 : '0 1 % *- )' &
- T FL - &1 * 84 ? 9 4 5( &= 8''1
&= – CD *- U 5(< ( C =1)
F
:(/ C &) N( & (C< 01
.(F 5 N +6) W4X @ VF
.(FY 5 N +6) B +4R V
.(L 5 N +6) : +4R VL
.( 5 N +6) &# VZ
.(Z 5 N +6) R N B1 VG
.(F 5 N +6) 8X VY
.(FH 5 N +6) X 6- VH
.(F 5 N +6) 'R 8/ V
.(LZ 5 N +6) 536 VM
.(6 M 5 * +6) 0 ! VF
.(Z 5 N +6) / I 7 8 &- W4X VFF
.(6 H 5 N +6) 536 VF
.(FZ 5 N +6) -06 6 VFL
& A )=- + N- V
[ V >( I & N: N( O# +
.8 V
. VF
. 8X VZ
.0 VL
.&\- '0 VY
.& VG
http://www.gccaao.org 1
٤
&D 0 )' 3 /( +
BB ' &
% 4# : 4# 8E
' * 2' '
*/D D 0 = +
C# ' & ./1 >4'- 5() /1 8; * 536 @-" &'
.(*'B 56
?82 >( )' 0' '6 ! ( +' 9 )= *
+ * 2' <1 + & 2 /1 5( )' 4# 7
. '0 )'
! (
D D +D )' 8 /, 56 VF
& A ('0 / ,) 4 2 D D4X 3 , (- ( - ) O# +
D D D +% * 5%' .
/1 '0 4 * *- )= )6 V
&( * >1 7 2( 7 ? +% *
. * 536 @- /1 )' W6 0 56 VL
)D' +D * 2 1 2 (*' ) /1 8;
. ! 4 2 & + & + N- ! 4 VF
N – T 6 2' , *# & A
D D 84 * 60' 82 *( – ! 5.8''1 N- & (4 7 2 ?+ _ 8D 7 & V (4- * – 56 * ! V
2 (- 2-0 &''6 & 32 8''1 7
. N 4` ' http://www.socpa.org.sa 2
٥
= 4X 8 7
1 ? 56 ! &= 1 VL
?'2 ,S 9 - &= 1 ? + 8''1 7 N.&''6 & 5%' &= 1
D' +D D )' , +
*( & ! VZ
D D 0 – & - +
: 2'1 1 1
= 4 – 4# 4# : 8E
' *- C '4 – 8DD''1 *DD- DD 7DD DD2 – DD /DD DD DD
! +' . + 8 @ http://www.masb.org.my
D D3( 7D @ 1 ' .+4< >( 4'- 5( !B
/D1 & C & /1 8; .&E
( * (0 *
+1 56
# 832 + * )' "34# '6 *
(F) 5 +
* # 832 + & /#1 P
P
** /1 7 ?2 )' "#
3(
+ & A
*#
2 4
'
(+ Y)
& ) # %& %
%& %
% %
% #%%
' (
%%%%%
/-
-= + 8< / +/7 0%% %% /+ ,- *
>%%
%%'#) + % +
12 34
+ 1%%%
8< = (*) 8 =-5 + %
% %
%
+
٦
,= = (A
(/ ? @) =<
3B%%& C%%B) 8 %D >%
/ 3B%%& C%%B) 8
(
>
%%%%
(
%%%%
>%%%
&
+
%
%% C%
%% 1
? : C
() C – %% %%D 1
%%? C%%%
() +%
% 3%
%* G%
%)
*% – % 1
? %%%
() # (#) ('E)
# +
" / 34%
% 0%
%*" %
% / %%%%#
" 12 %%%%
(A 3 @)"
#
#
**
# =85) >) I # I #
J + +% % ?
(#
(%
%%%)
E#
%%%%
>)
3
3
3
* /># /
* /># 8
* /># /
3
!
:># - () *
1%%%
%%% %%%4B >%
%%
%
%%'# %%% %%%4' :! ! '
%%%%'
www.mia.org.my
"%%# %%# : 1%%%%%% :!%
% !%
%
'E
: # ! www.cao.gov.eg www.socpa.org.sa !% ! '
%%%% +
www.gccaao.org A%
4B 1
()% % I
www.cma.gov.eg
: !%%%%%%%%%%
www.micpa.com.my
% "#
: >%%%%%%%%%%
www.masb.org.my
٧
# %%%%'
1%% )
%%%
%%%*)
L%%%
%%%)
+%%%%#
(
D N %
%D %
% %
% M D C%%%
1
%? ' M #% 1
? 1
%? %' M # 1
? ' %
%%%%4B
I% #
I I% % #
I "1%
%%"
0% % %%%%
. %%%
%% %% N
1
? 0 # (L)
% I
.> : (*)
, .) *
! "#$% &
'( . ( % ( % -
Shari’
Shari’a */ F D = 1 &E
( * & (**)
D 8D; D D 3( 24 * Standards (SSs)
SSs)
Accounting and Auditing
D1
Auditing Organization for Islamic /D
. www.aaoifi.com & G 5- Financial Institutions
! 5%'
: & ! ( &
8D32 +D * )' "34# '6 * #
: +1 56
/ * :+R !
٨
)') 4Q N 4 + +'
.( % 20 *-
:*'B !
)D') 4Q N @- +'
.( <# /1 % *-
:!B !
D D4Q N + +'
D<# /D1 D % *- )') .(1 :7 !
D D4Q N O# + & A + +'
D D &D- ) *# C *- <# # 1 % *- )' & .(1 :A# !
CD /1 )' W6 0 +'
D &D /1 8; * 536 @-
.I
:*'B 56
: 1 3B
-
(/=P7) I 4Q +/# & ?7 N 5%' >( 8'
NDQ D( ? N- ( 0 7 ND D D )' +1 W6 N%' O2' _' 56 ,'
+D D T 44# – (4 , -' +' /
T 6 D D D4Q N N 2 5%' – N W4X @
# I &= 5 8 ( N 2( 5: >( & 1Q .
./ C )' ? &E
J
(/=P=) I R 4 2" Q I C? 3
# Q"
S R* R@ ' : U U Q (/=P7 % Q ,, % Q % +T ' Q0) +T
.8-,N/57
% R B S 3 3 MT 0 1 ")" Q I C? 4
Q" 3 MT 0 R B 1
? U U Q (/=P= % Q 5/ Q +T ' Q0) +T #
.8</N//-
٩
1% S " 1 'V WXB MT 0 R 3 MT 0
4) ! S Y '# ! '# ! Z +? R M B
4 1'@Y ) . 1 R G) 1 [
3 Q 1 R ! ! 1*) 1# "# 3*
. > ?
,
(/==<) '2 82 (4 & , N , >( 8'
)S ./0D1 &D N- )' 4Q )' N8'D= (4Q ,0 3 8- .' 0R
D4Q 5 2 NR :& N- (4Q W6 36
9/21 +R 0 +4R &- – &# @- 56 :
WD4X – X -1 6 – 81 +4R @- A –
D0 81 &- – 8B1 &- – 8 &&D- – +R 0 8)
'X 6 &- – 2'- W4X +R
8D'-X b'D &- – 536 N 2 < ,3= 86<' &- : 4Q 2 5 'B .2'- W4X 8/D D ND U BS &- – AE 4 0 !
&- – ' c 6/ 30 = !R – 'R
ND DU – 8 N U 6 8< ' : '
X 6- &- – # 9 8d -1 8'E – N >( ( 5: ./ 8 82 & 8/ &- W4X – +R 0
./ C &E
# &= 5 2' 1Q
5
(/==/) ") I %\ %Y [% % – " Q R* ! 5
Q (/==< Q 55 Q +T ' Q0) +T # Q"
8/8N/77 U U
R R#T 3 " Q") S QI C? 6
%' Q0%) +T # Q" R ./58N=- U U Q(/==/ Y Q78 Q +T
١٠
D%' ND NDX +# < I # + ! ( +'
D ( 8
# 8 # 86 2D6 N 8=< 0 + ! .86 >( N B; +
>D( D4 ID D# 5B . 3 % 7 5)/ NX +#
< 9 ? 8
6 8 5# 8=<
N B 3 + & ! 2% . 8 X # !-
8
# 8 N TBE + B 8
%< 8 , I
81D D )' + (E ! N4 . 2 ND- &''D6 &D ! 7 ? & ! N (/1 &)
.4 0 8 5 I &E
6
7
(/==7) ") I 5D6 &E
(Q :) %' '6 )` ! ( N &B 5
.FMMY D ND 8 I 2 (4 N 5(
4Q + 7 N +B & 8 9 N I 2 4Q &R T%'
N 5%' N T ( ' +
b4 ! ?4 N N
2:4 5 8= !/B 4 I ! N'- 6 ?36 :*( 4 6 N N- )'
4X ( N' +) 2 P I O2' 5%' & VF
.4 ,' 5%' +
5D%' 5(D< &D ID D( +6 4 I &= N8
. N
D' D ND 5D%' 5(< -6 AR 5 N. 7 0
% %? %@ % %#\ ! 1& 3 )
+A2 +# 3BY 3 1 – R ' Z – % M%\ I% C%B @ R B\ [Y 3 MT 0 R*
.S) MT ( I R
'# BY R 3BY 3" Q ") S QI C? 7
$% %# Q "> R M\ CB @ R 1 S
Q ] %# Q] Q?* ( # QI) # +# Q#
.5<N/, U U Q/==7 ١١
P
(/==P) % \ #' #^ $ XB R $ 3)
%*# R\ WXB 1 ) Q 4 ' S : 'BY 4 !
. P- I 0Q =
VF
, N6 I N- 5%' N & , I 2
5%' 2 82 P +B "4# 2 & &
.N'2 N- I N- ,#' N
V
. 4Q & b= O2' N' ,
VL
&D ' N6 I N- 5%' '- ,
.5X VZ
D%' -Q NQ _ V /1 : – 4 :4 &
?D +D D2 N N ?(4Q & @U 6 N
_% % ! I M ! ! 2
N,
.`
=
(8<<J) ! I D4 D D D4 D# # '6 >( 8'
D# D C 56 7 ?8''1 *- *# & A 51 )' '1 56 7 ?2 *1 C< 01 4'./1 : F
(8<<,) 3 I S \ #' " Q Y 8
QR%A S R 2 Q" 1 '# 4 '
.8/87JN8/887 U U Q/==P QI) # +# /‫ام ﺏ‬23‫ وا‬+ ‫ﺏ‬%(‫ ا‬+‫ اﺱ‬% $( ‫ *ء‬+,- + ‫ ا‬." ،‫ "! ود اح‬#$%& 9
+7 ‫ دو‬+7‫ دراﺱ‬:(678 9:‫ون ا‬7(‫< ا‬798‫ و‬+$‫(د‬7‫ ا‬+ ‫ﺏ‬%(‫ ا‬+=9‫ وا‬+ ‫ﺏ‬%(‫ ا‬%> +$‫ر‬/@ +)
+7/@‫ ا‬67! 67‫ﺏ‬%(‫ ا‬E7=‫ل اداة ا‬73‫ت ا‬7I* ‫ت‬7J ‫ ﺏ‬7 ! K7‫اﺏ‬%‫ ا‬%"L7‫ ا‬،"+.‫ر‬C +$‫اﺥر‬
.٧٤ -٣٢ ‫ول ص‬3‫ ا‬98‫ ا‬-٢٠٠٤ %‫ – ﺱ‬+$‫ﺱ=*ر‬3‫ ا‬+(@ ‫رة‬8‫ ا‬+ 9‫ آ‬،+(‫ت ا‬$"
‫‪١٢‬‬
‫'‪7D D
A 56 >( 8‬‬
‫‪*- # 4 5(1 # '6 5B ?*1 1‬‬
‫
‪@D 5D D2' 1 ?D23' D >( & 5: *- .8''1‬‬
‫‪D- D' &(D >1 7 '0 81‬‬
‫ ‪./1 )' 1‬‬
‫! ‪+1‬‬
‫‪ #‬‬
‫•‬
‫•‬
‫•‬
‫•‬
‫•‬
‫•‬
‫ا*ك وا‪L‬ﺱت ا‪3‬ﺱ‪ + -‬ا ‪%&3 V KW:" +‬اف ا*‪ T‬ا‪%‬آ‪2‬ي ﺏو‪،+‬‬
‫و!‪ + V 6‬ا(‪ % $‬ا*‪ C" Y(>$ +I‬ا‪X%‬ﺏ‪.+‬‬
‫‪ V‬ب ا(‪ % $‬ا‪3‬ﺱ‪ + -‬ﺱ ‪ %W‬ﺏ‪ + !Z‬وا=‪ + .‬ا@‪%‬اء ا‪C‬ر‪.‬ت وﺱ ‪ $2‬ا‪/@3‬د‪،‬‬
‫ﺏ * و@ده ﺱ !‪%‬ص ‪ X‬م ﺱق اوراق ‪ +‬اﺱ‪ ،+ -‬و‪ $‬ا‪+ !Z‬‬
‫وا‪>!3‬ح وا(‪%‬ض و"‪ <.8‬ارﺱت‪.‬‬
‫‪ =$ 3‬ان "‪ E‬ا(‪ % $‬او ‪ E +‬ا(‪ % $‬ا‪3‬ﺱ‪.+ -‬‬
‫">ر ه ‪ +J‬اﺱ‪ +‬وا‪%‬ا@(‪L9 +‬ﺱت ا ‪ +‬ا‪3‬ﺱ‪ + -‬ﺏ‪C_ % $( $%‬‬
‫‪ +($%Z9‬ا‪3‬ﺱ‪ ،+ -‬و‪ <8 69‬ا(‪ % $‬ا_* ‪ +‬ا(‪%‬ﺏ ‪ +‬ا‪3‬ﺱ‪&%‬د ﺏ‪ 6! /‬اﺱ=ل‬
‫(‪% $‬ه ا‪3‬ﺱ‪ T9" K + -‬ااردة ﺏ‪ bC‬ا‪ 6.a‬ا`‪.‬‬
‫>ر ا(‪ % $‬ه ا‪ +($%Z‬ا‪3‬ﺱ‪ + -‬وا*‪.+‬‬
‫"(ر‪$" ($ #$‬ه‪ :‬ا‪ – +($%Z‬ا*‪ – +‬ا‪2‬آة – ا‪L‬ﺱت ا ‪ +‬ا‪3‬ﺱ‪– + -‬‬
‫ا‪%‬اﺏ‪ – +‬ا(‪ – ,‬ا‪.‬اع ا ع – ا‪%C‬ض – ا‪/‬ت – ا‪W‬رﺏ‪ – +‬ا‪8$3‬ر – ا=!‪E‬‬
‫– اد‪ – +($‬ﺹ=ك ا‪3‬ﺱ‪a‬ر‪.‬‬
‫ا` ا‪6.a‬‬
‫اﺱ=ل ا‪3‬ﺹار ا‪ % $( à‬اﺱ‪ +‬ا>‪ +$%‬وزارة ‪-‬ﺱ‪a‬ر‬
‫ات وزارة ا‪3‬ﺱ‪a‬ر ا‪3‬ﺹار ا‪ % $( à‬اﺱ‪ +‬ا>‪ +$%‬م ‪ ٢٠٠٦‬واﺹر"‪/‬‬
‫ه ‪ +J‬ﺱق ال ‪%‬ي ﺏا‪. www.cma.gov.eg ٢٠٠٧ +$‬‬
‫‪@ *" Q3 * ! I C? 10‬‬
‫?
( ) ‪% % !% "%#‬‬
‫(‪% %' " +B # +# A 2 Q" :‬‬
‫‪Q8<<J – "E 3* #‬‬
‫‪١٣‬‬
‫@ول ر‪(٢) bX‬‬
‫ﺏ ن ا‪3‬ﺹار ا‪ % $( à‬اﺱ‪ +‬ا>‪+$%‬‬
‫وﺹ‪ #‬ا( ر‬
‫ر‪ bX‬ا( ر‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١)bX‬‬
‫‪%‬ض ا‪C‬ا‪ b,‬ا ‪+‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢) bX‬‬
‫ا‪2:‬ون‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٤) bX‬‬
‫‪X‬ا‪ b,‬ا! ا*‪C‬ي‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٥) bX‬‬
‫ا ﺱت اﺱ ‪ +‬وا‪% g‬ات !‪ f‬ا‪%$C‬ات اﺱ ‪ +‬و‬
‫ا‪i‬ﺥ‪h‬ء‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٧) bX‬‬
‫ا‪i‬اث ا ‪ +‬ر‪ j$‬ا ‪2‬ا‪+ .‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٨) bX‬‬
‫‪C‬د ا‪Z.l‬ء‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٠) bX‬‬
‫ا‪i‬ﺹل ا‪a‬ﺏ‪ +‬وإه‪-‬آ"‪/‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١١) bX‬‬
‫ا‪$l‬ــــــ‪%‬اد‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٢) bX‬‬
‫اﺱ‪ +‬ا*‪ o‬ا= ‪ +‬و ا‪>!l‬ح اات‬
‫ا= ‪+‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٣) bX‬‬
‫أﺙر ا‪% g‬ات !‪ f‬أﺱ(ر ﺹ‪%‬ف ا(‪-‬ت ا‪+ *@i‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٤) bX‬‬
‫"=‪ +9‬ا‪%X3‬اض‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٥) bX‬‬
‫ا‪>!l‬ح ا‪%_i‬اف ذوى ا(‪+X-‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٧) bX‬‬
‫ا‪C‬ا‪ b,‬ا ‪ +‬ا‪ +(8‬و ا‪+9C‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٨) bX‬‬
‫ا‪3‬ﺱ‪a‬رات !‪%& f‬آت &‪+C C‬‬
‫‪١٤‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)١٩) bX‬‬
‫ا‪>!3‬ح ﺏ‪C‬ا‪ b,‬ا ‪*9 +‬ك و ا‪L‬ﺱت ا ‪ +‬ا‪Z‬ﺏ‪+/‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٠) bX‬‬
‫ا‪C‬ا و ا(‪ % $‬اﺱ ‪ +‬ا(‪ +C9‬ﺏ(‪ 9‬ت ا‪ % @t‬ا‪f9$‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢١) bX‬‬
‫اﺱ‪ +‬و ا‪2 bI. %$%C‬ا‪ $‬ا‪C‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٢) bX‬‬
‫‪ Y >.‬ا‪ 6! b/‬ا‪i‬رﺏح‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٣) bX‬‬
‫ا‪i‬ﺹل ‪ % V‬ا‪9‬ﺱ‪+‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٤) bX‬‬
‫ﺽ‪%‬ا‪ Y,‬اﺥ‪E‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٥) bX‬‬
‫ا‪i‬دوات ا ‪ : +‬ا‪>!l‬ح وا(‪%‬ض‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٦) bX‬‬
‫ا‪i‬دوات ا ‪ : +‬ا‪%3‬اف وا‪ C‬س‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٧) bX‬‬
‫>‪ w‬ا‪ f! + =9‬ا‪%Z‬وت ا‪%Z‬آ‪+‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٨) bX‬‬
‫ا‪>>:‬ت وا‪i‬ﺹل و ا‪23‬ات ا‪+9‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٢٩) bX‬‬
‫"‪ K 8‬ا‪i‬ل‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٠) bX‬‬
‫ا‪C‬ا‪ b,‬ا ‪ +‬اور‪+$‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣١) bX‬‬
‫اﺽ‪-‬ل ‪ + X‬ا‪i‬ﺹل‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٢) bX‬‬
‫ا‪i‬ﺹل ‪ % V‬ااو‪ +‬ا‪ x‬ﺏ‪%g /‬ض ا ‪ K‬و ا(‪ 9‬ت ‪% V‬‬
‫ا‪%‬ة‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٣) bX‬‬
‫ا‪C‬ر‪ %$‬ا‪+ hC‬‬
‫‪١٥‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٤) bX‬‬
‫ا‪3‬ﺱ‪a‬ر ا(‪C‬رى‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٥) bX‬‬
‫ا‪2‬را‪+‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٦) bX‬‬
‫ا*‪ Y C‬و "‪ b C‬اارد ا(‪+ *$‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٧) bX‬‬
‫‪C‬د ا‪ t‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٨) bX‬‬
‫‪2‬ا‪ $‬ا(‪ 9‬‬
‫( ر اﺱ‪ +‬ا>‪+$%‬‬
‫ر‪)٣٩) bX‬‬
‫ا!ت ا* ‪ f9 +‬أﺱ‪b/‬‬
‫‪ #$%(" +,X‬ا>‪9h‬ت‬
‫‪ #$%(" +,X‬ا>‪9h‬ت ااردة !‪ % $( f‬اﺱ‪ +‬ا>‪+$%‬‬
‫‪ 9‬ا(‪8‬ت‬
‫ا(‪8‬ت ا‪ % $(9 C_ /C h" f*a‬او ‪3 +‬اد ا‪C‬ر‪%$‬‬
‫ا ‪+‬‬
‫‪http://accounting-standards.7p.com :Please see‬‬
‫ ﺹرت (‪ % $‬اﺱ‪ +‬ا‪3‬ﺥ ‪%‬ة ‪9h7> #7$%(" +7,X +*W‬ت ا(‪ % $7‬و"‪7 /‬ا‬‫وﺏ ن ">‪%$‬ي آ‪ E‬ﺏ‪3‬ﺱ‪*a‬ءات "‪:69$ E& /C h‬‬
‫•‬
‫•‬
‫•‬
‫ﺹرت ا(‪ % $‬ا>‪ +$%‬ا‪$8‬ة ‪9‬ﺱ‪ +‬ﺏ@‪%X Y‬ار ا ا‪i‬ﺱذ اآر د ‪ 6‬ا‪$‬‬
‫ر‪( ٢٤٣ bX‬م ‪ ٢٠٠٦‬و "‪ E‬ا(‪ % $‬ا‪$8‬ة ‪ % $( E‬اﺱ‪ +‬ا‪8‬ري "‪ /C h‬وا‪6‬‬
‫ﺱ إﺹاره ﺏ‪%C‬ار‪ $‬ازار‪ $‬ر‪. ٢٠٠٢ +* 345 ،١٩٩٧ +* ٥٠٣ 6X‬‬
‫أت (‪ % $‬اﺱ‪ +‬ا>‪ - +$%‬وا‪ y9$ f‬ده ‪ % $(9 ًC_ ٣٥‬او ‪l +‬اد ا‪C‬ر‪%$‬‬
‫ا ‪ +‬ا>درة ا‪"3‬د او‪9 f‬ﺱ وذ‪ T‬ﺏﺱ‪*a‬ء ا(‪8‬ت ا‪Z‬ر إ ‪ /‬ﺏ‪9‬‬
‫ا(‪8‬ت‪.‬‬
‫"‪ W‬ا(‪ % $‬ا‪$8‬ة "‪ /‬ا ‪2@ ($‬ء ‪28$ 3‬أ (‪ % $‬اﺱ‪ +‬ا>‪ +$%‬و ‪ W$‬ا‪ /‬ان‬
‫‪% b$‬اة ‪: f9$‬‬
‫‪ KW:" .١‬اﺽت ا‪*" b$ b f‬و‪ f! /‬ا(‪ % $‬ا>‪ % $(9 /8( f! +$%‬او ‪+‬‬
‫‪l‬اد ا‪C‬ر‪ %$‬ا ‪ +‬ﺹور ا(‪ % $‬ا>‪ +$%‬ا‪*" f‬ول ه|{ اﺽت‪.‬‬
‫‪ %(" .٢‬إدارة ا*‪tZ‬ة ‪ +J‬إاد ‪X‬ا‪ /,‬ا ‪ +‬ا(ة و ا*‪Z‬رة و !‪ f‬ه|{‬
‫ا‪ Y8$ +‬أن "‪29‬م * إاد ه|{ ا‪C‬ا‪ b,‬ﺏ @ء ﺏ(‪ % $‬اﺱ‪ +‬ا>‪ +$%‬‬
‫‪١٦‬‬
‫(‪8‬ت و إ!>ح و ‪%‬ض‪.‬‬
‫‪" X .٣‬ج إدارة ا*‪tZ‬ة إ‪ f‬اﺱ‪%:‬اج ‪X‬ا‪ b,‬أو ﺏ ‪.‬ت ‪ +‬أ@‪ E‬ا‪ E 9‬و ا‪ b C‬و‬
‫ا"‪:‬ذ ا‪%C‬ار‪ ،‬و !‪ f‬ه|{ ا‪ (" +‬ه|{ ا‪C‬ا‪ b,‬أو ا ‪.‬ت ﺏ‪a‬ﺏ‪X +‬ا‪ b,‬و ﺏ ‪.‬ت داﺥ‪+ 9‬‬
‫ < ا‪%W‬ورى ا‪23‬ام !‪ f‬إاده ﺏ(‪8‬ت و ا‪>!l‬ح و ا(‪%‬ض ااردة !‪% $( f‬‬
‫اﺱ‪ +‬ا>‪ . +$%‬و‪ f9 Y8$‬ا‪l‬دارة * "‪ {|/ /$C‬ا‪C‬ا‪ b,‬أو ا ‪.‬ت إﺏ(د أى <‬
‫ى ‪L$ X /:‬دى إ‪ f‬أ‪C‬د{ ﺏ‪ Ea" /.t‬ا‪C‬ا‪ b,‬أو ا ‪.‬ت ا ‪ +‬ا(ة و‬
‫ا*‪Z‬رة‪.‬‬
‫‪$ .٤‬ى آ‪ ( E‬ر ‪ f9‬د ا‪%C‬ات "*ول ﺽع ا( ر ‪ .‬ﺏ(~ ه|{ ا‪%C‬ات ‪h‬ع‬
‫ﺏ‪ :‬ﺱ ‪ E, T‬و "‪ w. Ea‬ا( ر !‪ f‬أن ا‪%C‬ات ا‪i‬ﺥ‪%‬ى "‪%& Ea‬ح ‪ (9‬ر و‬
‫‪ f! Y8$‬آ‪ E‬ا‪i‬ال ‪%X‬اءة ا(‪ /%& K % $‬آة واة‪.‬‬
‫‪" .٥‬ى ﺏ(~ ا(‪%C! f9 % $‬ات أ& ‪ %‬أ‪ /‬ﺏ‪g9 /.t‬ة ﺏ ً‪ /!| 3‬و "(‪ E$‬أر‪X‬م‬
‫!‪%C‬ات ا( ر ا ‪ . +‬و‪ X‬اﺱ‪:‬م ه|ا ا‪i‬ﺱ‪9‬ب ‪ E9" f9 +I!9‬أر‪X‬م !‪%C‬ات‬
‫ا(‪ % $‬وم ا‪89‬ء إ‪ % g" f‬أر‪X‬م ا‪%C‬ات * ا‪&l‬رة إ ‪ % $( f! /‬أﺥ‪%‬ى‪.‬‬
‫‪ h" Y8$ .٦‬ا(‪ % $‬ا‪ f9 +C!%‬ا*د ا‪ ً . +/‬أ ا*د ‪ +9 9X‬ا‪i‬ه ‪= ! +‬‬
‫ا‪3‬ﺱ‪&%‬د ﺏ(‪ ./8( f! % $‬و"‪C‬س أه ‪ +‬ا* ﺏى "‪t‬ﺙ ‪ f9 {%‬ا‪:‬م ا(دى‬
‫‪C9‬ا‪ b,‬ا ‪ +‬وذ‪ f! T‬ﺽء ‪ b8‬ا* و‪ X-‬ﺏ‪ b8‬ا*‪tZ‬ة و ا‪%I‬وف ا ‪. +h‬‬
‫ ‪3‬ول ‪%77‬ة ‪ 77W$‬اﺹ‪77‬ار (‪ % $77‬اﺱ‪ +77‬ا>‪ +$%77‬ا_‪77‬ر !=‪%77‬ي ‪Conceptual‬‬‫‪3 E= & Framework‬اد و‪%‬ض ا‪7C‬ا‪ b,‬ا ‪ +7‬آ‪ 7‬ورد !‪%7X K79h 67‬ار‬
‫وز‪ %$‬ا‪3‬ﺱ‪a7‬ر)‪ 7W$ `7 ، (١‬ا‪ w,7>:‬ا* ‪7C9 +7‬ا‪) b,‬ا(‪79‬ت( ا ‪+7‬‬
‫)ا‪C‬ﺏ‪ ،b/9 + 9‬ا‪ ،+7,-‬ا>‪7‬ا‪ ،+ X‬ا‪C‬ﺏ‪C9 +7 9‬ر‪ - (+7.‬ا‪3‬ه ‪ +7‬ا*‪ – + 7‬اه‪7‬اف‬
‫ا‪C‬ا‪ b,‬ا ‪ – +‬ا‪:7‬ن و‪ 7 b/@7‬ا(‪79‬ت – ا( ‪ %7‬ا(‪7‬دل – *ﺹ‪%7‬‬
‫ا‪C‬ا‪ b,‬ا ‪ +‬و‪ X‬ﺱ‪ /‬وا‪%3‬اف ﺏ‪ – /‬ه ‪ b‬راس ال وا!‪. 9 +I‬‬
‫ (‪778‬ت ا( ‪77‬ر ر‪ ٢٠ b77X‬ا(‪ +77C9‬ﺏ(‪77 9‬ت ا‪ % @t77‬ا‪777 77" +779: 69$77‬‬‫ا(‪8‬ت او ‪ +‬ﺏ‪|/‬ا ا‪tZ‬ن‪.‬‬
‫ د ا( ر ر‪ ١ bX‬ان ا‪7C‬ا‪ b,‬ا ‪t7Z*9 +7‬ة ه‪ :67‬ا ‪2‬ا‪7* 7C_) +7 .‬ذج ا(‪%7‬ض‬‫ا‪%‬أﺱ‪ 6‬ااﺥ‪ +,X – (E‬اﺥ‪ +,X – E‬ا‪% g‬ات !‪C 6‬ق ا‪ +,X – + =9‬ا!‪C‬ت‬
‫ا*‪ – +$C‬ا‪W$3‬ت ا‪C9 +‬ا‪ b,‬ا ‪ .+‬آ "‪ 9 W‬ا( ر د ‪" E‬ﺽ‪6 7‬‬
‫&‪. E‬ذ@ واا ‪-a9‬ث ‪X‬ا‪.b,‬‬
‫ ‪ b C$‬ا( ‪7‬ر ر‪ ٢ b7X‬ا‪27:‬ون ﺏ=‪ +79‬او ﺹ‪ 6!7‬ا‪ +7 C‬ا ( ‪ +7‬ا‪ 7/$‬ا‪7 K7 ،E7X‬م‬‫اح ﺏ‪ +C$%h‬اارد اﺥ ‪%‬ا ﺹدر او‪ .3‬و‪X X‬م ا` !‪ 6‬دراﺱ‪ +‬ﺱﺏ‪ +C‬ﺏ‪7‬ب‬
‫‪" +.‬ا! ا( ر ا>‪%‬ي ‪2:9‬ون ‪ K‬ا( ر او‪ IAS 2 6‬وﺏ‪ T9" g9‬ا*‪+‬‬
‫‪٤‬ر‪.%٨١‬‬
‫ ﺹرت @ ‪ K‬ا(‪ % $‬ﺏﺱ‪97‬ب ا‪%7& +7@%‬ة ‪ 7‬ا(‪ % $7‬او ‪ ،+7‬دون @‪79‬ت‬‫اﺱ‪77‬ع ودون ا"‪77‬ع "ﺹ‪77 E 77‬ر اﺱ‪977‬ب ﺏ*‪77‬ء ا(‪ % $77‬او &‪3 /77‬ي (‪% $77‬‬
‫‪.+ -‬‬
‫‪١٧‬‬
‫ ﺏ( ا‪-_3‬ع ‪ K @ 69‬ا(‪ % $‬ا>رة اﺥ ‪%‬ا و‪ ،/"C9‬و"‪%$ - / C‬ي ا` ان‬‫"‪%8‬ﺏ‪ +‬ا‪3‬ﺹار ا‪ % $( à‬اﺱ‪ +‬ا>‪ E=Z" +$%‬ا!‪%8" E7W‬ﺏ‪ 67! +7‬ا‪3‬ﺹ‪7‬ارات‬
‫ا>‪ /77Z +$%77‬ﺏ(‪@ E77= 77‬ا‪ Y77.‬ا(‪ % $77‬او ‪ ،+77‬وا‪77 b77" 77/.‬دئ آ‪+77‬‬
‫ا‪%Z‬آت‪ ،‬وا‪ +/@ " /.‬ا‪3‬ﺹار ‪ {|/‬ا(‪ ، I*" % $‬ا‪ 3‬ا‪3 .‬ﺱ=‪:/‬‬
‫‪ Y778$ .١‬اﺱ‪=77‬ل ره‪ 77‬ا*‪ 677 I‬ﺏ>‪ +77‬دا‪ +77,‬و"‪77/@ 77$‬ز ﺏ*‪77‬ء ا(‪% $77‬‬
‫واﺥ>ﺹ‪ 777$" K777 "777‬واﺽ‪3 o777‬ﺥ>ﺹ‪777‬ت آ‪ +777 (@ 777 E777‬اﺱ‪ 777‬‬
‫ا>‪ +$%77777‬وا(‪ 77777/‬ا>‪%77777‬ي ‪9‬ﺱ‪ 77777‬ا‪ ..77777C‬وا‪77777/8‬زا‪%‬آ‪2‬ي‬
‫‪9‬ﺱت وه ‪ +J‬ﺱق ال ووزارةا‪3‬ﺱ‪a‬ر !‪ 6‬ه|ا ا‪tZ‬ن‪.‬‬
‫‪ Y8$ .٢‬ا"ع ر اﺱ‪9‬ب ﺏ*ء ا(‪ 6! % $‬ﺏ*ء ‪.% $( 8$‬‬
‫‪ +=& 69 EC KX w >:" Y8$ .٣‬ا(‪9‬ت او ‪) +‬ا‪% $( (.%.3‬‬
‫اﺱ‪ +7‬وا‪%‬ا@(‪ +7‬ا>‪ 77W$ +$%7‬ا‪2.‬ا‪ 7/‬ﺏ‪ PDF *7‬و"‪ /a$7‬وا‪%77‬د‬
‫‪ 69‬ا‪3‬ﺱرات وا‪W$3‬ت وار‪ / 9 Y$‬و‪h.‬ق ﺱ‪./.$%‬‬
‫‪ Y8$ .٤‬اﺱ=ل (‪ % $‬ا‪%‬ا@(‪ +‬ا>‪ +$%‬ﺏ*< ا*‪./‬‬
‫‪%C$ .٥‬ح !‪ 67‬ه‪|7‬ا ا‪t7Z‬ن ا‪7Z.‬ء ا‪ <798‬ا>‪%7‬ي (‪ % $7‬اﺱ‪EASB +7‬‬
‫)‪ (Egyptian Accounting Standards Board‬آ‪67*( +9C7 +7J /‬‬
‫ﺏ=‪ 9($ E‬ﺏ‪t‬ﺹار و"‪ % $( h‬اﺱ‪ +7‬ا ‪ +7‬ا>‪ .+$%7‬آ‪%7C$ 7‬ح‬
‫ا‪7Z.‬ء ‪ +=77& 679 <77989 K77X‬ا‪ +7/ E /77 77.%.3‬ا‪%77Z. 677X <7798‬‬
‫ا(‪ % $‬ا>رة وا‪3‬ﺱرات وا‪7W$3‬ت واراﺱ‪7‬ت وا‪3‬ﺏ‪7‬ث ا(‪+7C9‬‬
‫ﺏ‪./‬‬
‫‪ EZ" b .٦‬ا(‪ % $‬ا>رة اي (‪ % $‬اﺱ‪ + -‬ﺱاء ب ا‪2‬آة او (‪%‬ض‬
‫ا‪C‬ا‪ b,‬ا ‪ 6! +‬ا‪L‬ﺱ‪7‬ت ا ‪ +7‬ا‪3‬ﺱ‪|7 .+ -7‬ا ‪ 7($‬اﺱ‪ – /=7‬آ‪7‬‬
‫اد‪ – 6.‬آ ﺱ ﺽ‪.o‬‬
‫’‪Shari‬‬
‫& * ( ‪Shari’a */D D F DD D D
1 &E‬‬
‫)‪D 8D; D D 3( 24 * Standards (SSs‬‬
‫)‪Ss‬‬
‫‪Accounting and Auditing Organization for Islamic /D‬‬
‫‪D1‬‬
‫‪. www.aaoifi.com & G 5- Financial Institutions‬‬
‫ا` ا‪à‬‬
‫ا_ر ﺏ*ء (‪ % $‬اﺱ‪ +‬ا ‪2‬ى‬
‫&=‪ E‬ر‪(١) bX‬‬
‫ه =‪ E‬ﺏ*ء (‪ % $‬اﺱ‪ +‬ا ‪2‬ي‬
‫==================================================‬
‫ار‪X‬م (‪ % $‬اﺱ‪ +‬ا ‪ +‬ا‪ 6‬اﺹره ‪ % $( <98‬اﺱ‪ +‬ا ‪2‬ى ‪MASB‬‬
‫او‪ :3‬ار‪77X‬م (‪ % $77‬ا‪ %77$%C‬ا‪t77Z*9 FRS 677‬ت ‪ %77 V‬ا‪:‬ﺹ‪77 ( ٥٤ +77‬ر )ا‪77@ %77I.‬ول ‪٣‬‬
‫‪9‬ﺹ ‪ (E‬و ﺏ‪C‬ﺏ‪ /9‬ا(‪ % $‬او ‪+‬‬
‫‪FRS 1-FRS 8 = IFRS 1-8‬‬
١٨
FRS 101-FRS 140 = IAS 1-40
FRS 41 = IAS 41
FRS i-1 2004 = + -‫ﺱ‬3‫ ا‬+ ‫ﺱت ا‬L9 + ‫ ا‬b,‫ا‬C‫ض ا‬% 6-‫ﺱ‬3‫ا( ر ا‬
FRS 201 – FRS 204 = + 9 % $(
٤ ‫ول‬77@ %77I.‫ر )ا‬77 ( ٣٦ PERS +77‫ﺹ‬:‫ت ا‬t77Z*9 677‫ ا‬%77$%C‫ ا‬% $77( ‫م‬77X‫ ار‬:77 .‫ﺙ‬
(E ‫ﺹ‬9
MASB 1-32
IAS 25
IAS 29
MAS 5
IB 1
(٣) bX‫@ول ر‬
+‫ﺹ‬:‫ ا‬% V ‫ت‬tZ*9 ‫ي‬2 ‫ ا‬6‫ ا‬%$%C‫ ا‬% $(
Standard
Title
Effective
Date
Status
FRS 1
First-time Adoption of Financial Reporting Standards
1 Jan 2006
Enacted
FRS 2
Share-based Payment
1 Jan 2006
Enacted
FRS 3
Business Combinations
1 Jan 2006
Enacted
IFRS 4
Insurance Contracts
-
Exposure Draft issued
FRS 5
Non-current Assets Held for Sale and Discontinued Operations
1 Jan 2006
Enacted
FRS 6
Exploration for and Evaluation of Mineral Resources
1 Jan 2007
Enacted
IFRS 7
Financial Instruments: Disclosures
-
In progress
IFRS 8
Operating Segments
-
In progress
FRS 101
Presentation of Financial Statements
1 Jan 2006
Enacted
FRS 102
Inventories
1 Jan 2006
Enacted
FRS 107
Cash Flow Statements
1 July 2007
Enacted
FRS 108
Accounting Policies, Changes in Accounting Estimates and Errors
1 Jan 2006
Enacted
FRS 110
Events After the Balance Sheet Date
1 Jan 2006
Enacted
FRS 111
Construction Contracts
1 July 2007
Enacted
FRS 112
Income Taxes
1 July 2007
Enacted
FRS 1142004 Segment Reporting
1 Jan 2002
Enacted
FRS 116
Property, Plant and Equipment
1 Jan 2006
Enacted
FRS 117
Leases
1 Oct 2006
Enacted
١٩
FRS 118
Revenue
1 July 2007
Enacted
FRS 119
Employee Benefits
1 Jan 2003
Enacted
FRS 120
Accounting for Government Grants and Disclosure of Government
Assistance
1 July 2007
Enacted
FRS 121
The Effect of Changes in Foreign Exchange Rates
1 Jan 2006
Enacted
Amendment to Financial Reporting Standard FRS 121 The Effects of
Changes in Foreign Exchange Rates – Net Investment in a Foreign
Operation
1 July 2007
Enacted
FRS 1232004 Borrowing Costs
1 July 2002
Enacted
FRS 124
Related Party Disclosures
1 Oct 2006
Enacted
FRS 126
Accounting and Reporting by Retirement Benefit Plans
1 Jan 2003
Enacted
FRS 127
Consolidated and Separate Financial Statements
1 Jan 2006
Enacted
FRS 128
Investments in Associates
1 Jan 2006
Enacted
FRS 129
Financial Reporting in Hyperinflationary Economies
1 Jan 2003
Enacted
FRS 131
Interests in Joint Ventures
1 Jan 2006
Enacted
FRS 132
Financial Instruments: Disclosure and Presentation
1 Jan 2006
Enacted
FRS 133
Earnings Per Share
1 Jan 2006
Enacted
FRS 134
Interim Financial Reporting
1 July 2007
Enacted
FRS 136
Impairment of Assets
1 Jan 2006
Enacted
FRS 137
Provisions, Contingent Liabilities and Contingent Assets
1 July 2007
Enacted
FRS 138
Intangible Assets
1 Jan 2006
Enacted
FRS 139
Financial Instruments: Recognition and Measurement
-
Enacted
FRS 140
Investment Property
1 Jan 2006
Enacted
IAS 41
Agriculture
-
Exposure Draft issued
FRS i-12004
Presentation of Financial Statements of Islamic Financial Institutions
1 Jan 2003
Enacted
FRS 2012004 Property Development Activities
1 Jan 2004
Enacted
FRS 2022004 General Insurance Business
1 July 2001
Enacted
FRS 2032004 Life Insurance Business
1 July 2001
Enacted
FRS 2042004 Accounting for Aquaculture
1 Sept 1998 Enacted
The numbering of the FRSs corresponds to the IFRSs issued by the IASB. For example, FRS 1 in Malaysia is equivalent to IFRS
‘100 prefix’ corresponds to its equivalent IASs. Thus FRS 101 is equivalent to IAS 1. FRS with a ‘200 prefix’ denotes locally developed
with no equivalent International Standard.
Hence, FRS 1 = IFRS 1
FRS 101 = IAS 1
FRS 201 = locally developed standard
٢٠
(٤) bX‫@ول ر‬
+‫ﺹ‬:‫ت ا‬tZ*9 ‫ي‬2 ‫ ا‬6‫ ا‬%$%C‫ ا‬% $(
Standard
Title
Effective
Date
Status
MASB 1
Presentation of Financial
Statements
1 July 1999
Enacted
View Summary
MASB 2
Inventories
1 July 1999
Enacted
View Summary
1 July 1999
Enacted
View Summary
1 July 1999
Enacted
View Summary
MASB 3
MASB 4
MASB 5
Net Profit or Loss for the
Period, Fundamental Errors
and Changes in Accounting
Policies
Research and Development
Costs
Cash Flow Statements
1 July 1999
Enacted
View Summary
MASB 6
The Effects of Changes in
Foreign Exchange Rates
1 July 1999
Enacted
View Summary
MASB 7
Construction Contracts
1 July 1999
Enacted
View Summary
MASB 9
Revenue
1 Jan 2000
Enacted
View Summary
MASB 10
Leases
1 Jan 2000
Enacted
View Summary
MASB 11
Consolidated Financial
Statements and Investments
in Subsidiaries
1 Jan 2000
Enacted
View Summary
MASB 12
Investments in Associates
1 Jan 2000
Enacted
View Summary
MASB 14
Depreciation Accounting
1 July 2000
Enacted
View Summary
MASB 15
Property, Plant & Equipment
1 July 2000
Enacted
View Summary
1 July 2000
Enacted
View Summary
1 July 2001
Enacted
View Summary
1 July 2001
Enacted
View Summary
MASB 16
MASB 19
MASB 20
Financial Reporting of
Interests in Joint Venture
Events after the Balance
Sheet Date
Provisions, Contingent
Liabilities & Contingent
Assets
MASB 23
Impairment of Assets
1 Jan 2002
Enacted
View Summary
MASB 25
Income Taxes
1 July 2002
Enacted
View Summary
MASB 27
Borrowing Costs
1 July 2002
Enacted
View Summary
MASB 28
Discontinuing Operations
1 Jan 2003
Enacted
View Summary
MASB 29
Employee Benefits
1 Jan 2003
Enacted
View Summary
MASB 30
Accounting and Reporting by
1 Jan 2003
Enacted
View Summary
٢١
Retirement Benefit Plans
MASB 31
MASB 32
IAS 25
Accounting for Government
Grants and Disclosure of
Government Assistance
Property Development
Activities
Accounting for Investments
1 Jan 2004
Enacted
View Summary
1 Jan 2004
Enacted
View Summary
1 Sept 1998
Enacted
-
IAS 29
Financial Reporting in
Hyperinflationary Economies
1 Jan 2003
Enacted
-
MAS 5
Accounting for Aquaculture
1 Sept 1998
Enacted
-
IB-1
Preliminary and Preoperating Expenditure
1 Jan 2001
Enacted
-
:69$ +$2 ‫ ا‬+‫ﺏ‬%8‫ ا‬69 x-$‫و‬
IFRS / *‫ ﺏ‬+‫ﺱ‬9 + ‫ او‬% $(‫ ا‬K !‫ و"ا‬E=‫ ﺏ‬6Z" /.‫ ا‬.١
. & IAS
9& ` /9‫ه واآ‬% $( ‫ د‬+ . + . +‫ و‬+‫ﺏ‬%8" E&‫ ا‬/.‫ ا‬.٢
./ X%" K،‫ص‬:‫ص وا‬:‫ ا‬% V hC‫ا‬
. 9 ‫رة‬h % $(‫ هم و‬6-‫ و( ر اﺱ‬6-‫ي اﺱ‬%=! ‫ ا_ر‬EZ" /.‫ ا‬.٣
% $( <98 KX ‫ل‬-‫ ﺥ‬.%.3‫ ا‬69 ‫ه‬% $( K @ 69 ‫ع‬-_3‫= ا‬$ .٤
. www.masb.org.my ‫ى‬2 ‫ ا‬+‫اﺱ‬
7 !
R X% + ] +# + ! 1
% # #
3 WXB QZ * ?* /7 ! A
Y
.
C@ () ! ? S
\ 1 \ Q
C%BY) Z Z\ 1? )
34 Z 3 MT 0 ( 3B& Q /, + >%
8 = & 8<) '\ 4
Q# R\ T Q( +
/ ' Q - + . ! "# "V
WXB 1X )
+ (%) !% !% 4' 1Y %B /J/8 3* R
% # ! ! 3@ *^ &
'# RB (+#
.B #
٢٢
!% %4' () ?\ # ? 4' +\ "# ) LX R*
.HTM E R + ?? R* 0*
: 3
? ! ! 4' 1 R* () # N/
. http://www.socpa.org.sa
34% %* 3B%& CB] ? ` 1 S
\ # N8
I T ! R
] S
& T QI "Y S% I 1 3 a ' D 1b? 34 CBY
.(i) " R 1 QS 3@ R B #
3 N - 1 .
& C@ . C +
:
!% !%
1%& d & 1 4' () R* # NJ
3%@ % S
& T (# \ !
! LX QG '
.PDF Z /= B* 1
% %*\ R L? ( R
'# ! N,
% ] + 1 R Q ! ! 4'
1% % \ R* 1 3 U ( 1X 4B ! X% !Y `* T * SY 0 R Q D] ? . I LX 1 % % ( I # e N5
!V%? e . 'V? D
. 12 34 0*
Shari’
Shari’a */D D F DD D D
1 &E
( * &
D 8D; D D 3( 24 * Standards (SSs)
SSs)
Accounting and Auditing Organization for Islamic /D
D1
. www.aaoifi.com & G 5- Financial Institutions
٢٣
" $
! "# # \ R
!* # !* #)
(
& ! ) C@
I% I% R\ ( 5 * ?) ! "# C'
I% '% R%\ Z ! (# R *] ! 4B 14?Y ) Q1# C R '? ! ! `#Y IA
R%*] "%# % ! "# # =N7 _ R@Y R + +?* + R LX Q! "#
! $ 1 ) .38<</ 8< _ '* 4' 1Y Q 3/==P
."# :4' 3
+4 # "
'? 4' ! L? ./
. % % %# %* ( /-) 4' 3 .8
. ! & ) C@ * % >%
& % `? N + – 4' 1 .. E ( 3B& CB)
.+ * C ! ) + * .J
. ( I # 4' e .,
٢٤
!% %A 3%) '
% ! ! 4' e .5
.($
Shari’
Shari’a */D D F DD D D
1 &E
( * &
D 8D; D D 3( 24 * Standards (SSs)
SSs)
Accounting and Auditing Organization
D1
Organization for Islamic /D
. www.aaoifi.com & G 5- Financial Institutions
A 3
> +
M > ! 12 34 0*
( ) +
I
CB
U
C
(' ' 1V? * +
0 ) &
: 0' / .
23 45 6' 7
8 9 -)% 1 ./.
!/8 / $ 7/: ;
-<#$ = $8
. $ 4# > ?
(FF 6<)
٢٥
A% =% 1 45 B% B> % 1 # ( @/.
. $ -% 45 C
89 =4> C
(F 6<)
/
/ 2
/# ! E 1 -
>
% D/.
7
=F *> )G H & .= 23
(FL 6<)
: ( / @
6/' 2/3 7
-)% % HG 1 *
I/%$ "#$ 54
% J = 45
.8>
(FZ 6<)
: "' / D
: ADD6 ./D
H8 % 4 45 6' -,G 9 B?././D
.4 45 C
89 =4K (FG 6<)
L' =% % $ 45 6' % =%% @/./D
6' ! -9
> -,G =% .$ )
%8
7
/ / -/)% E/ $ )
45
. -
:% % = 23
(FY 6<)
: @DD /L
7
/8 B/? & A$> (@/@/D) F 8
M ./@/D
/$ / '/ /9 % $ 45 6'
.' 9 $,%( ' > B4
(FH 6<)
٢٦
% $ )%' -<#$ 45 6' 7
8 B? @/@/D
/9 > / >
B> E -
:% 9 .K B 2
K
(F 6<)
: WD4X L/L
: 8 9K H8 = ;F% !> B?
.45 6' ? '% ./D/D
(FM 6<)
/ /%F /
45 8 N $ 6' @/D/D
. %F
(FF 6<)
-%( -C3 %F > 45 6' D/D/D
.
%F 'O %F L' -% %
(FFF 6<)
! Q$ -9
F N % 4 % $ )
N P/D/D
.%) !8 6' %F R% 45 6'
(FF 6<)
R/1 B/> $ )
45 $8 )
% = % -$ S/D/D
/ !/ U? !G– *L' 8 7
?
.*L' N (W VV & 7
%8( $?) "#$
(FFL 6<)
"/#$ Q/ -/5% 1/ % "#$ 45 6' X/D/D
.
)
(FFZ 6<)
: DD D Z
: *32' 0 F/Z
=/ '/ 45 ! 1 $ 45 )
)
/ > & / $ 7
/%8( L' "#$ Q8 7
%%
٢٧
B? > *$"% = ! 45
(FFG 6<) .$%( $? ! 9
: 0# /Z
/$?K >
,% = $ B? "% =% % -4
# /
/4 $? >
6 4 M? M%% (
(FFY 6<) .4 ! : +< & V G
/ >% % !8 % % = & 1 E & % !> B?
(FFH 6<) .
1f2f 34 0* 0D
L% %? "% L 12 3 M 0
$% M% ! BD 1 ! I LX . ? ( ? 34 *
I
12 ? " 1V? 12 34 *
. C L ? '
C
– – B – +V# – G – IFI 12 – ?
.4* – 0) – – ? – – # – +
– 'B 34
. 1– I E – 1 – – – 4 [
? – I Q1 Q :0 ! [#
. 1 ٢٨
( www.masb.org.my > ) 34 1
( ' 3 [#)
41. The assets of an IFI include cash balances and short-term funds, placements with
other financial institutions, dealing and investment securities, and financing of
customers. The cash balances usually comprise deposits made based on the Shariah
principle of Wadiah. The placement usually comprises money market placement made
on the basis of Mudarabah principle. Dealing securities usually comprises equity and
other capital market instruments acquired for trading purposes and investment
securities are acquired for long-term investment purposes. The financing of customers
usually comprises financing extended to customers based on various Shariah
principles. Other items include receivables, statutory deposits with BNM, and property,
plant and equipment.
42. The liabilities of an IFI usually comprise deposits from customers, deposits and
placements of other financial institutions, bills payable, and other liabilities. Deposits
from customers comprise Mudarabah and non-Mudarabah deposits. Non-Mudarabah
deposits include savings, current and Negotiable Islamic Debt Certificates and other
similar instruments. Mudarabah deposits consist of deposits accepted by an IFI in the
form of investment and other profit-sharing deposit accounts. The non-Mudarabah
deposits include money deposited based on Wadiah contracts or any other non-profitsharing contracts. Other liabilities include provision for taxation and Zakat.
43. In the case of conventional banks and other financial institutions that carry out IBS,
funds allocated for the IBS operation is normally disclosed as a separate item after all
liabilities of the IBS. The nature of the funds is such that it is deemed to be an
advance from the IFIs for purposes of establishing the scheme.
44. Equity of an IFI can be defined as the residual interest in the assets of the IFI after
deducting all liabilities. It comprises paid up capital, distributable and non-distributable
reserves.
45. Separate disclosure of assets, liabilities and equity shall be presented in the
notes.
46. Within each classification, distinction is normally made between types, nature and
value of the assets in the notes. For example, in dealing securities, type of securities
and impairment losses need to be disclosed. In the case of financing of customers, the
example of disclosure would include, analysis by product, by concept and by types of
customers. Such distinction has reporting consequences in terms of classification of
financing accounts.
47. This disclosure is useful to users due to the unique features and associated risks of
each type of contract. For example, Wadiah contracts guarantee safe custody of
deposits. The IFI can decide on a discretionary share of income (hibah) to be paid to
the depositors. Mudarabah deposits are profit sharing deposits where the profit paid is
based on a pre-agreed sharing ratio. Their risk profiles are different. Other forms of
liabilities are those that are based on Wadiah contracts.
48. The presentation of liabilities is useful to decision makers due to their distinguishing
features as described in paragraph 42. Detailed disclosures of contract types and
nature of obligations are normally made in the notes.
49. Other liabilities include Istisna payables, Salam payables, dividend payables, Zakat
and tax payables, which are non-profit sharing liability.
Information to be Presented on Face of Income Statement
or in Notes
٢٩
50. The income statement of an IFI shall include income, expenses, and profit or
loss for the period. These elements shall be presented separately such that
they present fairly the results and performance of the IFI's operations.
51. Additional line items, headings and subtotals shall be presented on the face of
the income statement when such presentation is relevant to an understanding
of the IFI's financial performance.
52. The descriptions and the ordering of items presented shall assist preparers in
providing information that is necessary for the overall understanding of an IFI's
financial performance. Such descriptions and ordering may be made in order to apply
more specific requirements of regulatory authorities.
53. The income of an IFI includes income derived from investment of depositors' funds,
income derived from the investment of shareholders' funds (in the case of
conventional banks and other financial institutions that carry out IBS, income derived
from the investment of Islamic banking capital funds), income attributable to the
shareholders (in the case of conventional banks and other financial institutions that
carry out IBS, income attributable to the bank/group), and other income. Income
derived from investment of depositors' funds comprise all income from investment of
general investment deposits, specific investment deposits, and other depositors'
fund. Embedded in this are portions of income attributable to depositors. Income
derived from investment of shareholders' funds usually comprises income from
financing, trading, and investment activities, which comes from dealing and
investment securities in and outside Malaysia.
54. The expenses of an IFI usually comprise allowance for loan and financing, expenses
directly attributable to the investment of the depositors and shareholders/Islamic
banking capital funds, personnel expenses, and other expenditure. Allowance for
loan and financing comprise specific and general allowance as well as bad debts
recovered and written-off during the financial year. Other expenditure includes
Shariah committee members' remuneration, hire of equipment, general administrative
expenses and other expenses.
55. An IFI shall present in the notes, an analysis of income according to types of
investments and financing of customers.
56. An IFI shall present in the notes, an analysis of expenses using a classification
based on either the nature of expenses or their function within the IFI,
whichever provides information that is reliable and more relevant.
57. An IFI shall disclose, either on the face of income statement or the statement of
changes in equity, or in the notes, the amount of dividends recognised as
distributions to equity holders during the period, and the related amount per
share.
58. Such disclosure of dividends per share may not be applicable in the case of
conventional banks or financial institutions that carry out IBS.
Information to be Presented on Face of Statement of
Changes in Equity or in Notes
59. An IFI shall present a statement of changes in equity showing on the face of
the statement:
(a) profit or loss for the period;
(b) each item of income and expense for the period that, as required by other
Standards or by Interpretations, is recognised directly in equity, and the
total of these items;
(c) total income and expense for the period (calculated as the sum of (a) and
٣٠
(b)), showing separately the total amounts attributable to equity holders
of the parent and to minority interest; and
(d) for each component of equity, the effects of changes in accounting
policies and corrections of errors recognised in accordance with FRS
108.
(e)
(f)
59A. An IFI shall also present, either on the face of the statement of changes in
equity or in the notes:
(a) the amounts of transactions with equity holders acting in their capacity
as equity holders, showing separately distributions to equity holders;
(b) the balance of retained earnings (ie accumulated profit or loss) at the
beginning of the period and at the balance sheet date, and the changes
during the period; and
(c) a reconciliation between the carrying amount of each class of contributed
equity and each reserve at the beginning and the end of the period,
separately disclosing each change.
60. The descriptions and the ordering of items presented shall assist preparers in
providing information that is necessary for the overall understanding of an IFI's
financial performance. Such descriptions and ordering may be made in order to
apply more specific requirements of regulatory authorities.
Cash Flow Statement
61. An IFI's cash flow statement shall report cash flows during the period
classified by operating, investing, and financing activities.
62. Additional line items, headings and sub-totals, shall be presented on the face
of the cash flow statement when an FRS requires it, or, when such
presentation is necessary in order to present fairly the cash flows of an IFI.
63. The descriptions and the ordering of items presented shall assist preparers in
providing information that is necessary for the overall understanding of an IFI's cash
flows. Such descriptions and ordering may be made in order to apply more specific
requirements of FRS 1072004 Cash Flow Statements and guidelines issued by
regulatory authorities.
Notes
Structure
64. The notes shall:
(a) present information about the basis of preparation of the financial
statements and the specific accounting policies used in accordance with
paragraphs 108-115 of FRS 101 Presentation of Financial Statements;
٣١
(b) disclose the information required by FRSs that is not presented on the
face of the balance sheet, income statement, statement of changes in
equity or cash flow statement; and
(c) provide additional information that is not presented on the face of the
balance sheet, income statement, statement of changes in equity or cash
flow statement, but is relevant to an understanding of any of them.
65. Notes shall, as far as practicable, be presented in a systematic manner. Each
item on the face of the balance sheet, income statement, statement of changes
in equity and cash flow statement shall be cross-referenced to any related
information in the notes.
Disclosure of Accounting Policies
66. An IFI shall disclose in the summary of significant accounting policies:
(a) the measurement basis (or bases) used in preparing the financial
statements; and
(b) the other accounting policies used that are relevant to an understanding
of the financial statements.
66A. An IFI shall disclose, in the summary of significant accounting policies or
other notes, the judgements, apart from those involving estimations (see
paragraph 116 of FRS 101 Presentation of Financial Statements), management
has made in the process of applying the IFI's accounting policies that have the
most significant effect on the amounts recognised in the financial statements.
Key Sources of Estimation Uncertainty
66B. An IFI shall disclose in the notes information about the key assumptions
concerning the future, and other key sources of estimation uncertainty at the
balance sheet date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next
financial year. In respect of those assets and liabilities, the notes shall include
details of:
(a) their nature; and
(b) their carrying amount as at the balance sheet date.
66C. An IFI shall disclose in the notes:
(a) the amount of dividends proposed or declared before the financial
statements were authorised for issue but not recognised as a distribution
to equity holders during the period, and the related amount per share;
and
(b) the amount of any cumulative preference dividends not recognised.
Additional Disclosures in Financial Statements
67. An IFI shall disclose the following, if not disclosed elsewhere in information
published with the financial statements:
(a) the domicile and legal form of the IFI, its country of incorporation and the
address of its registered office (or principal place of business, if different
from the registered office);
٣٢
(b) a description of the nature of the IFI's operations and its principal
activities; and
(c) the name of the parent and the ultimate parent of the group.
(d) [
Disclosure of Unusual Supervisory Restrictions
69. An IFI is encouraged to disclose any unusual supervisory restrictions imposed on the
IFI by any regulatory or supervisory agency with respect to any regulations regarding
such restrictions.
70. The situation where the regulatory and supervisory agency may impose the
restriction contrary to Shariah principles on IFI is very rare. Such restriction can
impair the IFI's ability to make decisions necessary to manage the IFI or it prevents
the IFI from carrying out some of the activities it has been authorised to carry out by
its charter.
Disclosure of Shariah Advisor or Shariah Board and Zakat Obligations
71. An IFI shall disclose the role and authority of the Shariah advisor or board in
monitoring the IFI's activities pertaining to Shariah matters.
72. An IFI shall also disclose, where applicable, its responsibility towards payment
of Zakat on behalf of depositors, shareholders and others.
Disclosure of Earnings or Expenditure Prohibited by Shariah
73. An IFI is encouraged to disclose:
(a) the amount and nature of earnings realised from sources or means which are
not permitted by Shariah;
(b) the amount and nature of expenses not permitted by Shariah; and
(c)
the manner of disposal of prohibited earnings.
Concentrations of Asset Risks
74. Disclosure shall be made in the financial statements of any significant
concentrations of its assets invested or deposited in the following ways:
(a) by geographical areas;
(b) by customer groups;
(c) by industry sectors; or
(d) other concentrations of risk that are appropriate.
Concentration and Distribution of Investment Accounts
75. Disclosure of concentrations of sources of investment accounts and their
٣٣
equivalent and other accounts shall be made in the financial statements.
76. Disclosure of the distribution of investment accounts and their equivalent and
other accounts in accordance with respective periods to maturity shall be
made in the financial statements.
Distribution of Assets
77. Disclosure of the distribution of assets in accordance with respective periods
to maturity or expected periods to cash conversion shall be made in the
financial statements.
Commitments and Contingencies including Off-Balance Sheet Items
78. Disclosure of commitments and contingencies shall be made in the financial
statements of the IFIs and include:
(a) the nature and amount of commitments that are irrevocable; and
(b) the nature and amount of contingencies arising from off-balance sheet
items including direct credit substitutes, transaction related
contingencies, sales and repurchase agreements, and other
contingencies of similar nature.
Accounting Policies, Changes in Accounting Estimates and Errors
79. The disclosure requirements as per FRS 108 Accounting Policies, Changes in
Accounting Estimates and Errors shall apply to an IFI. In addition, any
accounting effect on investment account shall be disclosed.
Profit Distribution Policy
80. An IFI that co-mingles various types of deposits into a single pool of funds
shall disclose the method of allocation of income among various categories of
deposits.
81. An IFI shall disclose the distribution of profit derived from investment of
depositors' funds at gross level, after deducting expenditure to the extent that
they are directly attributable to the investment of those funds.
82. An IFI normally allocates income by using a weighted average method balances and
allocates a total income to various categories of depositors.
83. An IFI normally distributes profit derived from investment of depositors' funds based
on a pre-determined ratio in the case of Mudarabah deposits, and on a ratio
determined at the discretion of the IFIs in the case of Wadiah and other nonMudarabah deposits.
Related Party Disclosures
84. An IFI shall comply with FRS 124 Related Party Disclosures.
Specific Investment Accounts
85. Specific investment accounts are restricted as to their co-mingling with other funds.
They are to be used for specified financing or investment. Additional disclosures on
the nature of fund, profit sharing policy, nature of financing, and investment are
encouraged.
86. Any profits or losses of the specific investment account shall be separately
٣٤
disclosed. They shall not be offset with other types of the IFI's profit or loss.
+&
! _
(#
3% 4 " QM& * ! I C? % :(# ! "# '# ) '
% % + * 1@ 14 I ( 2 Q" .8<<J – # +# Q 1 '#
(% [
" Q 3 ! I C? I% (% 2% Q" : 1E @ %# +%# %
Q 1 '# + * 1@ 14
.8<<J – %@ *" Q3 * ! I C? % !% "%# ) ( ?
%" +B% # +# A 2 Q" :( Q8<<J – "E 3* # '
Q+B ' –QE-Accounting QI C? .8<<,/8<<J
R% 4 2" Q I C? # Q"
S R* R@ ' : U U Q (/=P7 % Q ,, % Q % +T ' Q0) +T
.8-,N/57
% R% B S 3 3 MT 0 1 ")" Q I C? Q" 3 MT 0 R B 1
? U U Q (/=P= % Q 5/ Q +T ' Q0) +T #
.8</N//%\ %Y [% % % – " Q R* ! Q (/==< Q 55 Q +T ' Q0) +T # Q"
8/8N/77 U U
٣٥
% R R#T 3 " Q") S QI C? %' Q0%) +T # Q" R ./58N=- U U Q(/==/ Y Q78 Q +T
%'# BY R 3BY 3" Q ") S QI C? $% %# Q "> R M\ CB @ R 1 S
Q ] %# Q] Q?* ( # QI) # +# Q#
.5<N/, U U Q/==7 S% \ #' " Q Y
QR%A S R 2 Q" 1 '# 4 '
.8/87JN8/887 U U Q/==P QI) # +# !V? Q /==7 ,<- 3) ) ) Q] ( !4? 4'
Q3'] B 1
? 34 eX 1 . 8<<8 Q – (() 8/, Q (4) Q R 3@ ^
/==5 % 85JJ 3) 1 S
'# "4 ) Q/==5 88 U U Q R 3@ ^
! * !V?
./57 –
./==< Q? 1X Q1
Q" @" Q S? S' "*
-
http://www.aaoifi.com
http://www.cao.gov.eg
http://www.cma.gov.eg
http://www.masb.org.my
http://www.socpa.org.sa
http://www.gccaao.org
http://accountinghttp://accounting-standards.
standards.7p.com
http://
http://mstawfik
://mstawfik.
mstawfik.7p.com/
com/ita.
ita.htm

Download Report