{"id":4405,"date":"2022-03-10T17:42:02","date_gmt":"2022-03-10T17:42:02","guid":{"rendered":"https:\/\/alrikaz.com.sa\/?p=4405"},"modified":"2023-01-07T16:34:14","modified_gmt":"2023-01-07T16:34:14","slug":"\u0627\u0644\u062a\u0639\u0631\u064a\u0641-\u0628\u0645\u0634\u0631\u0648\u0639-\u0627\u0644\u062a\u062d\u0648\u0644-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a-\u0645\u0646-\u0627\u0644\u0623","status":"publish","type":"post","link":"https:\/\/alrikaz.com.sa\/ar\/\u0627\u0644\u062a\u0639\u0631\u064a\u0641-\u0628\u0645\u0634\u0631\u0648\u0639-\u0627\u0644\u062a\u062d\u0648\u0644-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a-\u0645\u0646-\u0627\u0644\u0623\/","title":{"rendered":"\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642"},"content":{"rendered":"
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    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\n\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a<\/strong>\n
    \n\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0646 \u0642\u064a\u0627\u0633 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a \u0644\u0644\u0645\u0645\u0644\u0643\u0629 \u0628\u062f\u0642\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0639\u062f\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062f\u0648\u0644\u064a\u0629.\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u062d\u0648\u0644<\/strong>\n
      \n \t
    • \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u062d\u0627\u0644\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0641\u062c\u0648\u0627\u062a<\/li>\n \t
    • \n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u062a\u0635\u0645\u064a\u0645\n<\/li>\n \t
    • \n\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\n<\/li>\n\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\nThe objectives of International Public Sector Accounting Standards \u2013 IPSAS\n<\/strong>\n
        \n \t
      • \nEnabling the public sector entities around the world to understand and implement these standards in order to provide financial information reflecting the public finance activity in a way that ensures the quality and transparency of the issued reports.\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\nThe importance of having a training program to qualify employees of public sector entities and non-profit organizations in applying international accounting standards. \n<\/strong>\n
          \n
        • \nProviding what serves the public sector entities in accordance with the project transition to accrual accounting basis and IPSASs; and building the financial position of the Kingdom in order to achieve one of the pillars of \u201cVision 2030\u201d concerned with improving the quality of government financial information & enhancing the transparency to improve accounting and auditing system within the transformation strategy. \n<\/li>\n
        • \nAdopting a strategy and methodology for transformation through the application of governmental accounting standards completely; and the transformation of government sectors included in the Kingdom budget to the accrual accounting basis with the support and supervision from the Ministry of Finance\n<\/li>\n
        • \nDesigning an IPSAS program to assist in understanding the IPSAS standards. In this program, participants are provided with basic and detailed knowledge of IPSAS as adopted and approved by MOF; as well as enabling them to understand and apply the knowledge in dealing with reconciliation, events, and transition related to the public sector entities. \n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t\nProgram Outcomes:\n<\/strong>\n
          By the end of the program, participants will be able to:\n<\/div>\n
            \n
          • \nDescribe and understand the conceptual framework for general purpose financial reporting by public sector entities.\n<\/li>\n \t
          • \nUnderstand the main requirements of IPSAS.\n<\/li>\n
          • \n Gain knowledge about basic and main accounting treatments, and available options, and understand IPSAS requirements.\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t\t\t\t\t\t\nRequired Knowledge\n<\/strong>\n
            \nThis qualification is designed to be suitable for government employees and professionals who are already working in the field of finance\/accounting in government sectors included in accounting transformation such as:\n<\/div>\n
              \n
            • \nAccounting and finance employees involved in the preparation of financial statements\n<\/li>\n
            • \nTrainers who are willing to update their knowledge of the Standards\n<\/li>\n
            • \nImplementation and follow-up teams for IPSAS.\n<\/li>\n
            • \nEmployees nominated to join public sector entities. \n<\/li>\n
            • \nInternal auditors and consultants who are in charge of the financial reports.\n<\/li>\n
            • \nCertified accountants as part of continuing professional development process. \n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
              \n\t\t\t\t
              \n\t\t\t\t\t\t\t\t\t\nThe training program includes 42 standards according to the issued standards by IPSAB. Some of the topics have been amended; and instructions and some related interpretations were also issued.\n<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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