IAS12

IAS 12

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2 Dr. Sameer Al Rishani, PhD



IFRS

3 Dr. Sameer Al Rishani, PhD

IFRS

4 Dr. Sameer Al Rishani, PhD



IFRS

5 Dr. Sameer Al Rishani, PhD

.IFRS

6 Dr. Sameer Al Rishani, PhD

15

= / X

)( XXXX

) (. xxxx
. xxxx
)(xxxx
)
- IAS18
(.

) (. )(xxxx
)( XXXX

7 Dr. Sameer Al Rishani, PhD

130,000 60,000
.2013-2012-2011

2011 30,000
2012 20,000 2013
.10,000

: 60,000 .

IFRS

8 Dr. Sameer Al Rishani, PhD

 :
IFRS 2011 2012 2013

$130,000 $130,000 $130,000 $390,000

60,000 60,000 60,000 180,000
$70,000 $70,000 $70,000 $210,000

%40 $28,000 $28,000 $28,000 $84,000

2011 2012 2013

IFRS $130,000
$130 000 $130,000
$130 000 $130,000
$130 000 $390,000
$390 000
)(30,000 20,000 20,000 0
$100,000 $150,000 $140,000 $390,000
60,000 60,000 60,000 180,000
$40,000 $90,000 $80,000 $210,000

%40 $16,000 $36,000 $32,000 $84,000

9 Dr. Sameer Al Rishani, PhD

2011 2011

16,,000
16
28,,000
28

)(

10 Dr. Sameer Al Rishani, PhD



2012 2012

36,000
28,,000
28

)(

11 Dr. Sameer Al Rishani, PhD

25

2013 2013

32,,000
32
28,,000
28

)(

12 Dr. Sameer Al Rishani, PhD



.
:
-
-

) (

. .
13 Dr. Sameer Al Rishani, PhD

) (

IFRS 2011 2012 2013

$130,000 $130,000 $130,000 $390,000

60,000 60,000 60,000 180,000
$70,000 $70,000 $70,000 $210,000

%40 $28,000 $28,000 $28,000 $84,000

2011 2012 2013
IFRS $
$130,000
, $130,000
$ , $130,000
$ , $390,000
$ ,
)(30,000 20,000 20,000 0
$100,000 $150,000 $140,000 $390,000
60,000 60,000 60,000 180,000
$40,000 $90,000 $80,000 $210,000

%40 $16,000 $36,000 $32,000 $84,000

14 Dr. Sameer Al Rishani, PhD


2011 2012 2013

IFRS $28,000 $28,000 $28,000 $84,000

) ( 16,000 36,000 32,000 84,000
$12,000 )$(8,000 )$(4,000 $0

12,000 2011
8,000 2012
4,000 2013

15 Dr. Sameer Al Rishani, PhD

2011 2012 2013

IFRS $30,000 $10,000 $0

0 0 0
$30,000 10,000 $0
%40 %40 %40 %40
$12,000 4,000 $0

<



==<

12,000 12,000 31/12 2011 .
12,0001/1 8,000 2012
4,00031/12
4,0001/1 4,000 2013
16 31/12 0 Dr. Sameer Al Rishani, PhD
 2011

2011 :

2011 12,000
2011 -0-
2011 12,000
) 2011 ( 16,000
2011 28,000

17 Dr. Sameer Al Rishani, PhD

2011

/ 28,000
/ ) ( 16,000
/ 12,000

18 Dr. Sameer Al Rishani, PhD

 2012

2012 4,000
2012 12,000
)( 2012 )(8,000
) 2012 ( 36,000
2012 28 000
28,000

19 Dr. Sameer Al Rishani, PhD

40

2012

/ 28,000
/ 8,000
/ ) ( 36,000

/
2011 12,000 2012 8,000
2013 4,000

20 Dr. Sameer Al Rishani, PhD



380,000 450,000 350,000 400,000

2013 2012 2011 2010 .
190,000 IFRS
2010
55,000 2011 60,000 2012
75,000 .2013
%30

2010
.
:

21 Dr. Sameer Al Rishani, PhD

:2010

2010 2011 2012 2013
a. IFRS 400,000
)(190,000 55,000 60,000 75,000
) ( 210,000 55,000 60,000 75,000
30% 30% 30% 30%
63,000 16,500 18,000 22,500

b.
/ )( 400,000 %30 120,000
/ ) 63,000
/ 57,000

22 Dr. Sameer Al Rishani, PhD

 :2010

2010 20102011 20112012 2012 2013
2013
a.
IFRS


190 000
190,000 135 000
135,000
400,000 75 000
75,000 0
0
0
)(190,000 55,0000 60,000 0
75,000
( 190,000
) 135,000
210,000 75,000 60,000
55,000 0
75,000

%30 % 30
30% %30
30% 30% %30 30%

57,000 63,000
40,500 16,500
22,500 18,000 22,500
0

/
b. 2010 57,000 31/12 57,000

/ )( 400,000 %30 120,000

/ ) 63,000
/ 57,000

23 Dr. Sameer Al Rishani, PhD

:2011

2010 2011 2012 2013
a.
IFRS 350,000
55,000 60,000 75,000
) ( 405,000 60,000 75,000
30% 30% 30%
/
121,500 18,000 22,500
2010 57,000 2011 16,500

b. 16,500 = (18,000+22,500) 57,000

/ 105,000
/ 16,500
/ ) 121,500
24 Dr. Sameer Al Rishani, PhD
 :2011
2010 2011 2012 2013

190,000 135,000
75,000 0

0 2010 0 2011 0 2012 2013
0
a.
IFRS

190,000 135,000 350,000
75,000 0
%

30 %30 55,000
%30 60,000 75,000
%30
) ( 405,000 60,000 75,000
57,000 40,500 22,500 0
30% 30% 30%
/
121,500 18,000 22,500
2010 57,000 2011 16,500
31/12
40 500
40,500

b. 16,500 = (18,000+22,500) 57,000

/ 105,000
/ 16,500
/ ) 121,500
25 Dr. Sameer Al Rishani, PhD

:2012

2010 2011 2012 2013
a.
IFRS 450,000
60,000 75,000
) ( 510,000 75,000
30% 30%
/
153,000 22,500
2010 57,000 2011 16,500
2012 18 000
18,000

b. 18,000 = 22,500 40,500

/ 135,000
/ 18,000
/ ) 153,000
26 Dr. Sameer Al Rishani, PhD
 :2012
2010 2011 2012 2013

190,000 135,000
75,000 0

0 2010 0 2011 0 2012 2013
0
a.
IFRS

190,000 135,000 75,000 450,000 0
%

30 %30 %30 60,000 75,000
%30
) ( 510,000 75,000
57,000 40,500 22,500 0
30% 30%
/
153,000 22,500
2010 57,000 2011 16,500
2012 18 000
18,000

b. 31/12 22,500 18,000 = 22,500 40,500

/ 135,000
/ 18,000
/ ) 153,000
27 Dr. Sameer Al Rishani, PhD

:2013

2010 2011 2012 2013
a.
IFRS 380,000
75,000
) ( 455,000
30%
/
136,500
2010 57,000 2011 16,500
2012 18 000
18,000

b. 2013 22,500

/ 114,000
/ 22,500
/ ) 136,500
28 Dr. Sameer Al Rishani, PhD
 :2013
2010 2011 2012 2013

190,000 135,000
75,000 0

0 2010 0 2011 0 2012 2013
0
a.
IFRS

190,000 135,000 75,000 380,000
0
%

30 %30 %30 %75,000
30
) ( 455,000
57,000 40,500 22,500 0
30%
/
136,500
2010 57,000 2011 16,500
2012 18 000
18,000

b. 2013 22,500
31/12
/ 114,000
/ 22,500
/ ) 136,500
29 Dr. Sameer Al Rishani, PhD

55

30 Dr. Sameer Al Rishani, PhD



31

2011
500,000

IFRS 31/12/2011 31/12/2011

500,000 -0-

32 Dr. Sameer Al Rishani, PhD



33
Dr.31/12/2011 .
Sameer Al Rishani, PhD

)(

.

34 Dr. Sameer Al Rishani, PhD



)( 500,000
0
2011 500,000
%40
2011 200,000

35 Dr. Sameer Al Rishani, PhD

2011


2011 .1,000,000
:

2011 200,000
2011




0
)( 2011 )(200,000
) 2011 ( 1,000,000
)( 2011 800,000

36 Dr. Sameer Al Rishani, PhD



2011

/ 800,000
/ 200,000
/ ) ( 1,000,000

37 Dr. Sameer Al Rishani, PhD

2012 250,000
100 000 = %40 x 250,000
100,000 250 000
2012 .1,400,000
:

2012




100 000
100,000
2012 200,000
)( 2012 100,000
) 2012 ( 1,400,000
)( 2012 1,500,000

38 Dr. Sameer Al Rishani, PhD



2012

/ 1,500,000
/ ) ( 1,400,000
/ 100,000

/
2012 100,000 2011 200,000
31/12 100,000

39 Dr. Sameer Al Rishani, PhD

2013 240,000
) 96,000 (
96 000 = %40 x 240,000
240 000
2013 .2,000,000
:

2013




-0-
2013 100,000
)( 2013 100,000
)2013 ( 2,000,000
)( 2013 2,100,000

40 Dr. Sameer Al Rishani, PhD

1:10

2013

/ 2,100,000
/ ) ( 2,000,000
/ 100,000

/
2012 100,000 2011 200,000
2013 100,000
31/12 -0-

41 Dr. Sameer Al Rishani, PhD

IFRS

42 Dr. Sameer Al Rishani, PhD



43 Dr. Sameer Al Rishani, PhD

1:20

:
.1

.2

:
.1

44 Dr. Sameer Al Rishani, PhD



45

46 Dr. Sameer Al Rishani, PhD



2010 .500,000

.%
%40

47 Dr. Sameer Al Rishani, PhD

2010 2011


) ( )(500,000
40%

) ( )(500,000

40%
)(200,000

48 Dr. Sameer Al Rishani, PhD



2010

/ 200,000
/ 200,000

49 Dr. Sameer Al Rishani, PhD

2010

50 Dr. Sameer Al Rishani, PhD

1:35

2010

/ 200,000
/ 200,000

51 Dr. Sameer Al Rishani, PhD

52


53

+
= -

54 Dr. Sameer Al Rishani, PhD

1:45

31/12/2011
130,000
60,000
70,000

16,000
12,000
28,000
42,000

55 Dr. Sameer Al Rishani, PhD

2010 .80,000
:
.1
.16,000
.2
.27,000
.3 .11,000
%30
.2010

56 Dr. Sameer Al Rishani, PhD



2010
IFRS
80,000
,
)(16,000 16,000
27,000 )( 27,000
) ( 11,000
)( 102,000 )(27,000 16,000 -
30% 30% 30%
30,600 )( 8,100 4,800 -

/ 27,300
/ 8,100
/ 4,800
/ ) 30,600

57 Dr. Sameer Al Rishani, PhD

58