معايير المحاسبة المصرية 2015

5102
2015
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Preface
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Frame Work
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IAS 1
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IAS 2
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IAS 7
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IAS 8
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IAS 10
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IAS 11
10
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IAS 16
11
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IAS 18
12
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IAS 20
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IAS 21
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IAS 23
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IAS 24
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IAS 27
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IAS 28
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IAS 30
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IAS 17
21
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IAS 26
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IAS 33
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IAS 38
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IAS 12
25
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IAS 32
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IAS 39
27
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IAS 31
28
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IAS 37
29
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IFRS 3
30
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IAS 34
31
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IAS 36
32
IFRS 5
33
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IAS 14
34
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IAS 40
35
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IAS 41
36
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IFRS 6
37
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IFRS 4
38
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IAS 19
39
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IFRS 2
40
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IFRS 7
41
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IFRS 8
42
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IFRS10
43
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IFRS 11
44
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IFRS 12
45
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IFRS 13
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Contents
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][30
] [
Measurement

][32] [31
Value in use
][
Realizable value
.. 30 -

2015
:

][32
Recoverable amount
:

][31
Recoverable amount of an asset or
cash generating unit

][20
Lease payment

][10
Residual value
.
:
] [
Present value

][21
Actuarial present value of promised

retirement benefits
][38
The present value of a defined

benefit obligation
:
][35] [34] [31] [10
Carrying amount

][23
Fair Value

][13] [12] [11] [10] [2
][29] [26] [25] [23
Carrying amount

][39
.
.. 31 -

2015
][34] [32] [31
][45] [38] [37

][31] [10
][35
Fair value
Depreciable amount

][10
Depreciable amount

][23
) (
.
Recoverable amount

][23
Residual value

][32] [10
Entity specific value
.
:

][43
Separate vehicle

][4
Cash equivalents
][32 ] [29
Probable
][42] [13
.
.. 32 -

2015

][35
Group
Group of biological assets

][ 32
Disposal group

) " (31 "
.
:

][40
Other price risk
)
(.

][40
Credit risk

][37

][40
Insurance risk
-
.

. :
.
Market risk

][40
Liquidity risk

] [ 45
Nonperformance risk

][40
Currency risk
:
.. 33 -

2015

][37
Financial risk
.
:

][40
Interest rate risk
][2
)( .
Inventories
)( .
)(
.
:
][28
Provision
][45
Inputs
)( )
(.
)( .
.
][45
Market corroborated inputs

][45
inputs
Level 1 inputs
Unobservable
)(1
][45
Observable inputs

][45
.
:
) (
.
.. 34 -

2015
:
)(2
][45
Level 2 inputs
)(3
][45
Level 3 inputs
:
:
) (1
.
.

.
] [
Financial position

][38
)( .
Termination benefits

][38
Post - employment benefits

][21
)( .
:
:
) ( .

.
Vested benefits

][38
Employee benefits

][38
Short term employee benefits
:
][38
Other long term employee benefits

][37

][45
Market Participants
12

Government assistance
Participants
) (
.
:
][21
12 .
Guaranteed benefits

][12
) (
.
) (
:
.. 35 -

2015
)(
) (15

.
)(

.
)(
)( .
.

][26
)
" "2 " ("7 :
Derivatives
)(

)
( .
)(

)( .
:

] [43
Joint venture

] [43
Joint operator
] [
Reliability
Expenses
] [

.. 36 -

2015
.
:

][22
Antidilution
/(
.

][15
Related party transactions
][39
Cash settled share based payment

)(
.
transactions

)
(.
][39
Equity- settled share-based payment
transactions

][26
Forecast transactions

][45
Orderly transactions

)
(.

][1
Egyptian accounting standards
][20
The interest rate implicit in the lease

.

.
.. 37 -

2015
:

][26
Effective interest rate
( .

(

)
) ( (11 .

)
( .
:

][37
Cedant

] [ 29
Contingent consideration

.
:
] [
Relevance
][ 1
Owners
][
Matching of costs with revenues

.
.. 38 -

2015

.
.
:
][
Gains

][37
) (26
Deposit component
.
:

][35 ] [12
) (26
Government grants

.
:

][12
Grants related to assets

.
:

][12
Grants related to income

][42
:
)(
Investment Entity
)(

.
)( .
:

][42
Parent
.. 39 -

2015
:

][29
Subsidiary

][29
Reporting Entity

][29
Acquire

][29
Acquirer

][44
Structured entity

.
" "22 " "24 .

][15
Government related entity
][
.
.
Future economic benefit

][45
Cost approach
) ( .
.. 40 -

2015
:

][45
)
( ) ( .
Income approach

.
:

][45
Market approach

) ( .

][13
-
-
Foreign operation
.
:

][29
Business
:
)( .
)(
.

][35
Agricultural activity

][21
" "
.
Defined contribution plans

][38

)(
Defined contribution plans

][21
Retirement benefit plans

) (

.. 41 -

2015
.
:

][21
Defined benefit plans

][38
/
.
Defined benefit plans

][38
Post-employment benefit plans

][38
) ( ) (
:
Multi- employer plans
)(
.
)(

.
:

][36
Exploration and evaluation

expenditures

][18] [15
Significant influence
.
:
][4
Cash

][5
Material

.
.. 42 -

2015
:

][32] [31
Cash-generating unit
.
:

][45
Unit of account
][39
Vest

.
.

.
.. 43 -

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