تجدر الإشارة إلى أن هيئة السوق الما

تجدر الإشارة إلى أن هيئة السوق المالية قد أصدرت تعميما تؤكد بموجبه على مجلس إدارة الشركات ضرورة تضمين تقرير مجلس الإدارة للعامين الماليين 2015 م و 2016 م لتفاصيل خطة تطبيق معايير المحاسبة الدولية دفعة واحدة بعد استكمال اعتمادها من الهيئة السعودية للمحاسبين القانونيين على القوائم المالية المعدة عن فترات مالية تبدأ في 1 يناير 2017م أو بعده بالإضافة إلى مراحل تطبيق الخطة ومدى استعداد الشركة لتطبيق معايير المحاسبة الدولية في 1 يناير 2017 م.

Results (English) 1:

It should be noted that the financial market authority issued a circular which emphasizes on the corporate Board of Directors report should include the fiscal years 2015 and 2016 for details apply international accounting standards at once after the completion of the adoption of the Saudi Organization for certified public accountants on financial statements prepared on financial periods beginning on or after January 1, 2017 m in addition to the application of the plan and the willingness of the company to apply international accounting standards on January 1, 2017.

Results (English) 2:

It should be noted that the CMA has issued a circular stresses under which the Board of corporate governance should be included in the directors' report fiscal years 2015 and 2016 for the details of the application of international accounting standards plan at once after the completion of their adoption of the Saudi Organization for Certified Public Accountants on the financial statements prepared for periods financial begin on January 1, 2017 or after, the stages of implementation of the plan and how prepared the company for the application of international accounting standards on January 1, 2017.

Results (English) 3:

It should be noted that the capital market authority has issued a circular, which emphasizes the corporate governance should be included in the report of the board of directors for the financial years 2015 and 2016. The detailed plan for the implementation of international accounting standards at once after the completion of the adoption of the Saudi Arabia accountants on the financial statements prepared for the financial periods starting in January 1, 2017 or after, in addition to the stages of the implementation of the plan and the willingness of company"s application of accounting standards. In January 1, 2017, the international.