- التعديلات على معيار المحاسبة الدو

- التعديلات على معيار المحاسبة الدولي رقم 19 التي تنطبق على الفترات السنوية التي تبدأ في أو بعد 1 يوليو 2014م وتنطبق على البرامج المحددة المزايا التي تشمل اشتراكات الموظفين و/أو الأطراف الأخرى. توفر هذه التعديلات اعفاء من المتطلبات المقترحة في تعديلات عام 2011م (شريطة استيفاء معايير معينة) لاشتراكات الموظفين/الأطراف الأخرى المعنية لفترات الخدمة ضمن نموذج برنامج المزايا أو بطريقة القسط الثابت. تمنح التعديلات الحالية خياراً (حسب الظروف) للحد من تكلفة الخدمة في الفترة التي يتم فيها تقديم الخدمة المعنية.

Results (English) 1:

-Amendments to IAS 19 is applicable to annual periods beginning on or after 1 July 2014 and apply to specific software features that include employees and/or other parties. These amendments provide relief from the requirements proposed in the amendments in 2011 (provided certain criteria are met) for employees/parties concerned for periods of service within a model program benefits or straight way. The current amendments granted an option (depending on circumstances) to reduce the cost of service in the period that the provision of the service.

Results (English) 2:

- Amendments to IAS 19, which applies to annual periods beginning on or after July 1, 2014 and apply to the specific software features that include the contributions of employees and / or other parties. These amendments provide an exemption from the requirements in the proposed amendments in 2011 (provided certain criteria are met) for the contributions of staff / other parties concerned for periods of service benefits within the program, or form a straight line. Given the current amendments option (depending on the circumstances) to reduce the cost of service in the period in which the provision of the service.

Results (English) 3:

The amendments to IAS 19 which apply for annual periods beginning on or after July 1, 2014, the defined benefit programs that include contributions staff and / or other parties. These modifications provide relief from the requirements proposed amendments is 2011 (provided they meet certain criteria) for staff / service periods of the other parties concerned within the sample program the advantages or the straight-line method. Given current changes option (depending on conditions) to reduce the cost of the service is the provision of the service.