تم تعديل المعيار لتوضيح تصنيف وقياس

تم تعديل المعيار لتوضيح تصنيف وقياس العوض المحتمل لعملية تجميع الأعمال وأن هذا المعيار لا يطبق على محاسبة تأسيس كافة أنواع الترتيبات المشتركة المذكورة في المعيار الدولي الخاص بالتقارير المالية رقم (11).

Results (English) 1:

The standard has been amended to clarify the classification and measurement of compensation was likely to the compilation of this criterion does not apply to all types of establishment accounting joint arrangements mentioned in international financial reporting standard (11).

Results (English) 2:

The standard was amended to clarify the classification and measurement of Awad likely to process business combination and that this standard does not apply to all types of accounting establish joint arrangements mentioned in the Financial Reporting No. international standard (11).

Results (English) 3:

The standard was modified to clarify the classification of "measurement of assembling operation, and this standard does not apply to accounting for establishing all kinds of common arrangements described in the international standard for the financial reports (11).