عرض العناصر حسب علامة : القوائم المالية
الأحد, 14 نوفمبر 2021 12:31
الاستثمار العقاري العربي (RREI)
معلومات إضافية
- مكتب المحاسبة أحمد سلطان وشركاه محاسبون ومراجعون قانونيون
- إسم المحاسب أحمد سلطان
- العضوية الدولية EuraAuditInternational
- القطاع البنوك
- الدولة مصر
- السنة 2021
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القوائم المالية
موسومة تحت
الأحد, 14 نوفمبر 2021 12:32
البنك التجاري الدولي - مصر (COMI)
معلومات إضافية
- مكتب المحاسبة صالح وبرسوم وعبد العزيز ديلويت
- إسم المحاسب فريد سمير فريد
- العضوية الدولية Deloite
- القطاع البنوك
- الدولة مصر
- السنة 2011
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القوائم المالية
موسومة تحت
الأحد, 14 نوفمبر 2021 14:35
البنك التجاري الدولي - مصر (COMI)
معلومات إضافية
- مكتب المحاسبة برايس وتر هاوس كوبرز عز الدين ودياب وشركاه محاسب
- إسم المحاسب تامر عبد التواب
- العضوية الدولية PWC
- القطاع البنوك
- الدولة مصر
- السنة 2021
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القوائم المالية
موسومة تحت
الخميس, 16 سبتمبر 2021 08:10
خمسة مجالات لمحو الأمية المناخية للمحاسبين
وجهة نظر الاتحاد الدولي للمحاسبين بشأن العمل المناخي تحدد التأثير الهائل للمنظمات الأعضاء البالغ عددها 180 في الاتحاد الدولي للمحاسبين وما يزيد عن 3.5 مليون محاسب مهني في دفع التحول والتكيف مع تغير المناخ.
معلومات إضافية
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المحتوى بالإنجليزية
IFAC’s Point of View on climate action outlines the enormous influence IFAC’s 180 member organizations and the over 3.5 million professional accountants yield in driving climate change transition and adaptation.
As Mark Carney, COP26 Finance Adviser and UN Special Envoy, put it at the 2020 IFAC/ACCA Climate Week event, the accountancy profession is essential in achieving a low-carbon transition. The contribution of an individual accountant will of course depend on their role but there are few roles that accountants undertake which do not require thinking about climate impacts and their financial consequences.
The transition to a below 2-degree Celsius Net-Zero world really needs climate-literate accountants who can take a climate-conscious approach to
advising their clients and employers on the risks, liability and reputational damage arising from corporate activity that negatively contributes to climate change;
supporting the strategic, operational and financial assessment of climate change and steering an organization toward the opportunities that decarbonization brings; and
providing investors the information they need to understand the current and prospective impact of climate-related matters on an organization and its financial position and prospects.
Becoming climate-literate isn’t a nice to do aspirational goal. A low-carbon transition is underway and will change how economies operate creating both uncertainty and significant opportunities. Politicians, regulators, and institutional investors, and asset managers have all elevated their game.
Governments and businesses are setting Net Zero emissions targets with about 120 governments and a fifth of the world’s 2,000 biggest listed companies having made Net Zero commitments. More than 40 asset managers including Vanguard and BlackRock, signed up to the Net Zero Asset Managers Initiative pledging to make their portfolios Net Zero by 2050 or earlier. The CEO of BlackRock, Larry Fink’s annual letter calls on all companies “to disclose a plan for how their business model will be compatible with a net-zero economy”.
Net Zero emissions commitments are a clear signal of the intent to achieving the Paris Agreement. About 60% of global emissions are now subject to such targets. Undoubtedly there is significant work to be done to meet such long-term ambitions not least companies putting in place clear strategies and robust short- and medium-term targets, and ensuring where possible future investments are clearly aligned. Climate Action 100+ has put in place a Net Zero company benchmark to help track business alignment with the Paris Agreement.
The significant threat of climate-related stranded assets is also driving central banks and financial supervisors to assess their role in ensuring the resiliency of the financial system and solvency of financial institutions (see Adapting Central Bank Operations to a Hotter World).
Capital markets have started to make decisions about the transition to renewable and sustainable energy with the cost of capital for fossil fuel options increasing. However, climate risk disclosure globally is inadequate. For climate risk to be fully reflected in company valuations every company, every bank, every insurer and investor needs to disclose their climate-related risks on a standardized basis.
Step-in accountants who need to acquire climate literacy in these five areas to provide relevant insights and analysis, reporting, and assurance to help organizations and their stakeholders make informed decisions to ensure business resilience.
Climate finance: Understanding the nature and magnitude of domestic and international climate finance and how climate finance flows and investments can support climate adaptation and mitigation actions.
Climate finance is the key to unlocking resource mobilization and capex decisions to finance low-carbon investments and products such as electric fleets or renewable energy generation. Mobilizing equity or debt finance to support new technologies and processes is usually critical to changing business models and supply chains. Options for green finance have significantly increased over recent years, through green bonds and sustainability-linked loans, for example, Virgin Money has launched sustainability-linked loans in Europe.
Decarbonization strategies and business models: Being aware of decarbonization strategies and plans where they exist, and the opportunities and challenges around different approaches to achieving Net Zero emissions reduction.
It is important to be familiar with various options for permanent carbon reduction and removal and their associated cost and benefits. Investments in low-carbon and novel solutions can often appear economically unviable because of high up-front capital costs so measuring economic returns, and other potential benefits over a longer period become important. Investments in R&D and innovation can be directed at enabling greater resource and energy efficiency, migration to circular business models, and avoiding the use or production of virgin materials (e.g., using bio-based raw materials like mycelium leather), and diversification into other energy forms.
It is also important to know your sector as decarbonization pathways are typically sectoral with approaches and technology options being unique to different sectors such as energy, transport, agriculture, manufacturing, and financial services. Also, be aware of carbon markets and policy and regulatory approaches and instruments for emissions abatement, and how carbon offsets can be an option for bridging the gap where technologies and resources to achieve zero emissions are not within reach.
Climate scenarios and risk assessments: Understanding climate scenarios and risk assessments and how they help to drive strategic decisions and support the assessment of investment/capex options as well as business cases for new products or mergers and acquisitions.
A comprehensive understanding of climate risk assessments and scenario modeling is necessary to support robust analysis of opportunities and risks in relation to different transition pathways. Scenario analysis is a critical element in bridging risk management and strategy and provides useful insights into how resilient strategies and business models are in the context of physical and transition risks. Risk assessments also support robust and useful disclosure by helping to quantify climate impacts and their potential financial impact in relation to revenues, expenditures, assets and liabilities under various climate scenarios.
Climate performance and data management: Being cognizant of climate science to establish relevant targets to reduce greenhouse gas (GHG) emissions, and establishing KPIs to assess performance against targets and strategic goals. Providing objective and reliable data and insights to help set and achieve appropriate emissions and other climate-related targets is also critical. Targets set by management drive actions to mitigate or adapt to climate risks and opportunities, It is important to be comfortable with
Metrics used to measure and manage risks and opportunities such as the current carbon price or range of prices used for assessing climate risks and making investment and strategic decisions
Metrics that reflect the impact of risks on financial performance.
Relevant climate-related KPIs need to be integrated into performance scorecards and alignment to incentives at different levels in the organization. It is also important to integrate climate-related information into existing financial and data management systems and internal control processes to ensure data supporting decision-making and reporting is reliable and verifiable.
Incorporating climate change into reporting and disclosure: Both preparers and auditors need to be attuned to the implications of climate-related matters as part of their financial and integrated reporting, and auditing and assurance responsibilities. It is important to be familiar with The Financial Stability Board’s Taskforce on Climate-related Financial Disclosures (TCFD) recommendations that are a catalyst for improving management processes for managing climate-related risk as well as enhancing financial-related disclosure. The TCFD recommendations are being used as the basis of tougher climate-related disclosure requirements in various countries.
Significantly better disclosure on climate risks is needed both for management and risk reporting and understanding the impact on key accounting estimates and judgements in assessing and reporting on financial position and performance.
Material climate risks for the current reporting period need to be incorporated in financial accounts where they have a financial effect such as impairment of assets and impact on results and cash flows. The Climate Disclosure Standards Board (CDSB), has issued guidance on the disclosure of the financial effects of climate-related issues on a company’s financial statements under existing IFRS Standards. Where the financial effects of climate risk are uncertain, it is necessary to include in the management or “front half” of the annual report forecasting of climate risks together with management assumptions, judgments and estimates.
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موضوعات متنوعة
الأحد, 15 أغسطس 2021 08:34
القاهرة للإستثمار والتنمية العقارية (CIRA)
معلومات إضافية
- مكتب المحاسبة عز الدين ودياب وشركاؤهم
- إسم المحاسب تامر عبد التواب
- العضوية الدولية PWC
- القطاع التعمير والاسكان
- الدولة مصر
- السنة 2021
نشر في
القوائم المالية
موسومة تحت
الأحد, 15 أغسطس 2021 08:32
شركة الاستثمار العقاري العربي (اليكو)
معلومات إضافية
- مكتب المحاسبة أحمد سلطان وشركاه - محاسبون ومراجعون قانونيون
- إسم المحاسب أحمد سلطان
- العضوية الدولية EuraAuditInternational
- القطاع التعمير والاسكان
- الدولة مصر
- السنة 2021
نشر في
القوائم المالية
موسومة تحت
الأربعاء, 04 أغسطس 2021 13:55
دورة: النظم المتقدمة في المحاسبة والميزانيات والقوائم المالية
معلومات إضافية
- البلد مصر
- المدينة القاهرة
- نوع الفعالية برسوم
- بداية الفعالية الأحد, 08 أغسطس 2021
- نهاية الفعالية الخميس, 12 أغسطس 2021
- التخصص محاسبة ومراجعة
- مكان الفعالية القاهرة (مصر)-InterContinental Cairo Semiram
نشر في
فعاليات مهنية
موسومة تحت
الأربعاء, 30 يونيو 2021 09:35
بنك الرياض
معلومات إضافية
- مكتب المحاسبة ارنست ويونغ وشركاهم محاسبون قانونيون
- إسم المحاسب وليد غازي توفيق
- العضوية الدولية EY
- القطاع البنوك
- الدولة السعودية
- السنة 2021
نشر في
القوائم المالية
موسومة تحت
الإثنين, 06 سبتمبر 2021 12:47
بنك الرياض
معلومات إضافية
- مكتب المحاسبة شركة برايس وتر هاوس كوبرز
- إسم المحاسب مفضل بن عباس محمد علي
- العضوية الدولية PWC
- القطاع البنوك
- الدولة السعودية
- السنة 2021
نشر في
القوائم المالية
موسومة تحت
الإثنين, 01 مارس 2021 14:35
اجعل الأصول غير الملموسة ذات أهمية
التغيير وعدم اليقين هما سمة من سمات عالمنا جنبًا إلى جنب مع الابتكارات في اقتصادنا سريع التغير
معلومات إضافية
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المحتوى بالإنجليزية
The unbalanced balance sheet: Make intangibles count
By Wes Bricker
February 24, 2021, 10:48 a.m. EST
3 Min Read
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Change and uncertainty are a feature of our world alongside innovations in our fast-changing economy. Investments in new business models and intangible assets — such as brands, technology and customer relationships — are increasingly key to driving value creation as companies research new technologies, cultivate customer relationships, manage their workforce and more. But information related to these important assets is often limited in the financial information reported by companies to stakeholders.
Intangibles are often unique, but that doesn’t mean it’s impossible to integrate intangible assets in reporting efforts. The lens through which we view a company affects how we measure success. A more complete picture contributes to a more unified understanding of value and, when used wisely, can act as a clear signal for action.
So what is the current state of affairs, and what can be done to improve things?
Why accounting lags behind
Accounting standards have historically treated investments in plant and equipment or financial assets very differently than investments in intangibles. As a result, investments in internally generated intangible assets are generally not recognized on balance sheets. This may have been OK at a time when companies created value through the deployment of vast collections of tangible assets, but today, most companies generate much of their value through intangible assets. The absence of most intangibles from financial statements and footnotes can result in a large gap between the book value of the company and its market capitalization, as well as a GAAP earnings metric that does not reflect a complete measure of return on investment.
Approach intangible assets with the rigor of financial reporting
To enhance the relevance of financial reporting, it needs to provide greater insight into intangible investments. Communicating this information as part of the financial reporting process, rather than through other avenues, subjects it to the rigor of the financial reporting ecosystem. Including information on internally generated intangibles, in addition to any acquired intangibles, can help incorporate some measure of intangible assets’ value into a company's financial statements.
Don’t stand still on ESG while things change around you
Investors are increasingly focused on a company’s environmental, social and governance (ESG) strategy, which highlights management’s stewardship of certain intangibles, such as human capital. ESG is a lens to help understand the operational and financial measures of impact and value creation. Operational and financial dimensions are linked — use both perspectives for a more comprehensive view of performance. ESG strategies and high-quality data can help you understand the impact of activities, and trigger decisions, change and financial outcomes. Stakeholders today are seeing a greater connection between ESG strategies and long-term value creation, and rewarding it. Strategies and commitments need milestones and a well-considered selection of high-quality ESG measures to communicate performance. This ESG data often includes operational insights (such as customer retention rates) that translate into value (valuation of customer intangibles).
Standardized disclosure guidelines will help
Transformational changes to financial statements, such as recording and disclosing all or some internally generated intangibles, will help the financial reporting process keep pace with business innovation and remain relevant. Thankfully, FASB and IASB recognize the need for action in this area. FASB is in the early stages of a project, and the IASB is seeking feedback from stakeholders on adding one. In the meantime, it’s critical for boards to engage all stakeholders — from the C-suite to regulators, auditors and users — to gather each of their unique perspectives on how financial reporting can best capture the value created through intangible assets.
Ultimately, ensuring that stakeholders have visibility into management’s stewardship over intangible assets is critical if financial reporting is to remain relevant in an intangible-dominated world. While the best approach may not be one-size-fits-all, any reliable effort to incorporate valuable intangible assets will benefit businesses in the long run.
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