‫دورة اﻟﺘﺤﻀﻴﺮ واﻟﺘﺄﻫﻴﻞ‬

‫ﻻﺟﺘﻴﺎز ﺷﻬﺎدة اﻟﻤﻌﺎﻳﻴﺮ‬

‫اﻟﺪوﻟﻴﺔ ﻟﻠﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ ‪IFRS‬‬

‫ﺗﻌﺮﻳﻒ ﺑﺎﻟﺸﻬﺎدة وﻛﻴﻔﻴﺔ‬

‫اﻧﺸﺎء ﺣﺴﺎب ﻋﻠﻰ اﻟﻤﻨﺼﺔ‬

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 ‫اﻟﻤﺤﺘﻮﻳﺎت‬

‫ﻛﻴﻔﻴﺔ اﻻﺳﺘﻔﺎدة ﻣﻦ اﻟﻤﻨﺼﺔ‬ ‫‪05‬‬ ‫‪CertIFR‬‬ ‫ﻣﺎ ﻫﻲ ﺷﻬﺎدة اﻟـ‬ ‫‪01‬‬

‫ﻣﺎ ﻫﻮ اﻟﻤﺤﺘﻮى اﻟﻌﻠﻤﻲ ﻟﻠﺸﻬﺎدة‬ ‫‪06‬‬ ‫اﻟﻤﺪرب وﺗﻔﺎﺻﻴﻞ اﻟﺪورة واﻟﻤﻨﺼﺔ‬ ‫‪02‬‬
‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ اﻟﻤﻨﺼﺔ‬
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‫ﻛﻴﻒ اﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ اﻟﺘﺠﺮﻳﺒﻴﺔ واﻟﻜﺎﻣﻠﺔ‬ ‫‪04‬‬
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‫ﻣﺎ ﻫﻲ ﺷﻬﺎدة ‪CertIFR‬‬

 ‫‪PAGE 04‬‬

‫ﻣﺎ ﻫﻲ ﺷﻬﺎدة ‪CertIFR‬‬

‫‪Certificate in International Financial Reporting‬‬

‫ﻫﻲ ﺷﻬﺎدة دوﻟﻴﺔ ﺻﺎدرة ﻋﻦ ﺟﻤﻌﻴﺔ اﻟﻤﺤﺎﺳﺒﻴﻦ اﻟﻤﻌﺘﻤﺪﻳﻦ ‪.ACCA‬‬

‫ﺗﻘﺪم ﻣﻌﻠﻮﻣﺎت ﻋﺎﻣﺔ ﻋﻦ اﻟﻤﻌﺎﻳﻴﺮ اﻟﺪوﻟﻴﺔ ﻟﻠﺘﻘﺎرﻳﺮ اﻟﻤﺎﻟﻴﺔ‪،‬‬

‫ﺗﺴﺎﻋﺪ اﻟﻤﻮﻇﻔﻴﻦ أﺻﺤﺎب اﻟﺨﺒﺮة وﻻ ﻳﻤﻠﻜﻮن ﺷﻬﺎدة ﻣﻬﻨﻴﺔ ﻓﻲ اﻟﻤﺤﺎﺳﺒﺔ أو‬

‫اﻟﻤﺮاﺟﻌﺔ أن ﻳﺼﺒﺢ ﻋﻨﺪﻫﻢ ﻣﺆﻫﻞ ﻣﻬﻨﻲ ﻟﻤﻤﺎرﺳﺔ اﻟﻨﺸﺎط‪.‬‬

‫ﺗﺴﺎﻋﺪ اﻟﻄﻼب اﻟﺠﺎﻣﻌﻴﻴﻦ وﺣﺪﻳﺜﻲ اﻟﺘﺨﺮج ﻋﲆ اﻹﻟﻤﺎم ﺑﺎﻟﻤﻌﺎﻳﻴﺮ اﻟﺪوﻟﻴﺔ‬

‫وإﻋﻄﺎﺋﻬﻢ ﻣﻴﺰة ﻋﻦ أﻗﺮاﻧﻬﻢ ﻓﻲ ﺳﻮق اﻟﻌﻤﻞ‪.‬‬

‫ﻻ ﺗﺘﻄﻠﺐ اﻟﺸﻬﺎدة أي ﺷﻬﺎدات ﺳﺎﺑﻘﺔ أو ﻣﺆﻫﻼت أو ﺳﻨﻮات ﺧﺒﺮة‪.‬‬

‫اﻻﺧﺘﺒﺎر أون ﻻﻳﻦ )ﻳﻤﻜﻦ اﻟﺘﻘﺪم ﻟﻪ ﻣﻦ أي ﻣﻜﺎن وﻓﻲ أي وﻗﺖ(‪.‬‬

‫ﻫﻴﻜﻠﻴﺔ اﻻﻣﺘﺤﺎن‪ 25 :‬ﺳﺆال اﺧﺘﻴﺎر ﻣﻦ ﻣﺘﻌﺪد‪.‬‬

‫ﻋﻼﻣﺔ اﻟﻨﺠﺎح‪.%50 :‬‬

‫ﻧﺘﻴﺠﺔ اﻻﺧﺘﺒﺎر‪ :‬ﺗﻈﻬﺮ ﻣﺒﺎﺷﺮة ﻋﻨﺪ اﻻﻧﺘﻬﺎء ﻣﻦ اﻻﺧﺘﺒﺎر‬

‫ﻓﺘﺮة اﻟﺘﺤﻀﻴﺮ ﻟﻠﺸﻬﺎدة ﻗﺼﻴﺮة ﻣﻦ ‪ 45 - 30‬ﻳﻮم ﻓﻘﻂ‪.‬‬

‫ﺗﻜﻠﻔﺔ اﻻﺧﺘﺒﺎر‪ :‬ﻣﺎ ﻳﻌﺎدل ‪ ،$245‬ﻳﻤﻜﻨﻚ اﻻﺧﺘﺒﺎر ‪ 3‬ﻣﺮات ﺧﻼل ﻓﺘﺮة ‪ 6‬ﺷﻬﻮر‪.‬‬

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 ‫‪02‬‬

‫اﻟﻤﺪرب وﺗﻔﺎﺻﻴﻞ اﻟﺪورة‬

‫واﻟﻤﻨﺼﺔ‬
‫اﻟﻤﺪرب أﻣﺠﺪ ﻣﺤﻤﺪ ﻓﺎﻋﻮر‬
‫‪CMA, CFM, IFRS, FMVA, RMP‬‬
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‫ﺗﻔﺎﺻﻴﻞ اﻟﺪورة اﻟﺘﺤﻀﻴﺮﻳﺔ‬

‫‪Certificate in International Financial Reporting‬‬

‫‪ 12‬ﺟﻠﺴﺔ ﺗﺪرﻳﺒﻴﺔ ‪ +‬ﺟﻠﺴﺔ ﻣﺮاﺟﻌﺔ‪.‬‬

‫ﺟﻤﻴﻊ اﻟﺠﻠﺴﺎت ﻣﺒﺎﺷﺮة اون ﻻﻳﻦ ﻣﻦ ﺧﻼل ‪.ZOOM‬‬
‫اﻟﺠﻠﺴﺎت ﻳﺘﻢ ﺗﺴﺠﻴﻠﻬﺎ ورﻓﻌﻬﺎ ﻋﻠﻰ اﻟﻤﻨﺼﺔ ﻓﻲ ﺣﺎل ﻟﻢ ﺗﺘﻤﻜﻦ ﻣﻦ اﻟﺤﻀﻮر‬
‫اﻟﻤﺒﺎﺷﺮ أو ﻟﻠﻤﺬاﻛﺮة ﻻﺣﻘﺎ‪.‬‬
‫ﻣﺎﺗﺮﻳﺎل ﺟﺬاب وﻋﻤﻠﻲ‪ ،‬ﻳﻐﻄﻲ ﺟﻤﻴﻊ اﻟﻤﻮاﺿﻴﻊ ﺑﺼﻮرة ﻛﺎﻓﻴﺔ‪.‬‬
‫ﺑﻨﻚ اﺳﺌﻠﺔ ﺷﺎﻣﻞ ﻣﺘﺎح ﻋﻠﻰ اﻟﻤﻨﺼﺔ ﻟﻼﺳﺘﻌﺪاد ﻟﻼﻣﺘﺤﺎن‪.‬‬
‫اﺧﺘﺒﺎر ﺗﺠﺮﻳﺒﻲ ﻳﺤﺎﻛﻲ اﻻﺧﺘﺒﺎر اﻟﺤﻘﻴﻘﻲ‪.‬‬
‫ﻣﺘﺎﺑﻌﺔ ﻣﺒﺎﺷﺮة ﻣﻦ اﻟﻤﺪرب‪.‬‬
‫رﺳﻮم اﻻﺷﺘﺮاك‪:‬‬
‫‪ 1300 -‬رﻳﺎل ﺳﻌﻮدي‪.‬‬
‫‪ 1000 -‬رﻳﺎل ﺳﻌﻮدي ﻓﻲ ﺣﺎل اﻟﺴﺪاد ﻗﺒﻞ *‪ 16‬اﻏﺴﻄﺲ'‪.‬‬
‫‪ -‬ﻳﻮﺟﺪ ﺣﺴﻢ ﺧﺎص ﻟﻠﻄﻼب واﻟﻤﺠﻤﻮﻋﺎت‪.‬‬
‫ﻟﻠﺮاﻏﺒﻴﻦ ﺑﺎﻟﺘﻌﺮف أﻛﺜﺮ ﻋﻠﻰ ﻣﻤﻴﺰات اﻻﺷﺘﺮاك ﻳﻤﻜﻨﻜﻢ ﺣﻀﻮر اﻟﺠﻠﺴﺔ اﻻوﻟﻰ ﻣﺠﺎﻧﺎ‪.‬‬
‫ﻟﻺﺳﺘﻔﺴﺎر واﻟﺘﺴﺠﻴﻞ ‪:‬‬
‫ﻳﻤﻜﻨﻜﻢ اﻟﺘﻮاﺻﻞ ﻋﻠﻰ اﻟﺮﻗﻢ اﻟﺘﺎﻟﻲ‬
‫‪https://wa.link/q0v3z5‬‬

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‫ﻣﻤﻴﺰات اﻻﺷﺘﺮاك ﻓﻲ اﻟﻤﻨﺼﺔ‬

‫‪Certificate in International Financial Reporting‬‬

‫ﻣﺠﻤﻮﻋﺔ ﻛﺒﻴﺮة ﻣﻦ‬ ‫ﻣﻨﺼﺔ ﺗﻌﻠﻴﻤﻴﺔ‬

‫اﻷﺳﺌﻠﺔ ﻣﺼﻤﻤﺔ‬ ‫ﻣﺮﻧﺔ ﺳﻬﻠﺔ‬
‫ﻹﻋﺪادك ﻻﺟﺘﻴﺎز‬ ‫اﻻﺳﺘﺨﺪام ﻣﺼﻤﻤﺔ‬
‫اﻻﺧﺘﺒﺎرات اﻟﺪوﻟﻴﺔ‬ ‫ﻟﺠﻌﻞ دراﺳﺘﻚ‬
‫ﻣﻦ اﻟﻤﺮة اﻷوﻟﻰ‬ ‫اﺳﻬﻞ‬

‫ﺷﺮوﺣﺎﺗﻨﺎ ﺗﻔﺎﻋﻠﻴﺔ‬
‫اﻟﻤﻨﺼﺔ ﺗﺤﻮي ﻋﻠﻰ‬
‫وﺣﺪﻳﺜﺔ ﺑﻄﺮﻳﻘﺔ‬
‫أداة ﻣﺮﻧﺔ ﺗﻤﻜﻨﻜﻢ‬
‫ﻣﺒﺘﻜﺮة ﻣﻤﺎ ﻳﺠﻌﻞ‬
‫ﻣﻦ ﺗﺨﻄﻴﻂ‬
‫اﻟﻤﻮاﺿﻴﻊ أﻛﺜﺮ‬
‫اﻟﻤﺬاﻛﺮة واﻟﺪراﺳﺔ‬
‫إﻣﺘﺎﻋﺎً‬

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‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ‬

‫اﻟﻤﻨﺼﺔ‬
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‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ اﻟﻤﻨﺼﺔ‬

‫ﻧﺪﺧﻞ ﻓﻲ اﻟﺒﺪاﻳﺔ إﻟﻰ اﻟﻤﻮﻗﻊ اﻹﻟﻜﺘﺮوﻧﻲ‪learning-go.com :‬‬

‫وﻣﻦ ﺛﻢ ﻧﻀﻐﻂ ﻋﻠﻰ اﺷﺘﺮك اﻵن ‪Enroll NOW‬‬

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‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ اﻟﻤﻨﺼﺔ‬

‫ﻗﻢ ﺑﺘﻌﺒﺌﺔ اﻟﺒﻴﺎﻧﺎت اﻟﻤﻄﻠﻮﺑﺔ وﻣﻦ ﺛﻢ ‪Create‬‬

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‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ اﻟﻤﻨﺼﺔ‬

‫‪.‬ﻳﺮﺟﻰ ﺗﺄﻛﻴﺪ اﻟﺤﺴﺎب ﻣﻦ ﺧﻼل اﻟﺮﻣﺰ اﻟﺬي ﺗﻢ إرﺳﺎﻟﻪ إﻟﻰ اﻟﺒﺮﻳﺪ‬

‫اﻻﻟﻜﺘﺮوﻧﻲ‪ .‬ﻓﻲ ﺣﺎل ﺻﺎدﻓﺘﻚ أي ﻣﺸﻜﻠﺔ ﻳﺮﺟﻰ ﻣﺮاﺳﻠﺘﻨﺎ ﻓﻮرا‪.‬‬

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‫ﻛﻴﻔﻴﺔ إﻧﺸﺎء ﺣﺴﺎب ﻋﲆ اﻟﻤﻨﺼﺔ‬

‫واﻵن اﺻﺒﺢ ﻋﻨﺪك ﺣﺴﺎب ﻋﻠﻰ اﻟﻤﻨﺼﺔ ﻳﻤﻜﻨﻚ اﻟﺪﺧﻮل إﻟﻰ ﺣﺴﺎﺑﻚ‬
‫ﺑﺎﺳﺘﺨﺪام اﻷﻳﻤﻴﻞ وﻛﻠﻤﺔ اﻟﺴﺮ‪.‬‬

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‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ‬

‫اﻟﺘﺠﺮﻳﺒﻴﺔ اﻟﻤﺠﺎﻧﻴﺔ واﻟﻨﺴﺨﺔ‬

‫اﻟﻜﺎﻣﻠﺔ اﻟﻤﺪﻓﻮﻋﺔ‬
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‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ‬

‫اﻟﺘﺠﺮﻳﺒﻴﺔ اﻟﻤﺠﺎﻧﻴﺔ‬

‫ادﺧﻞ إﻟﻰ اﻟﺮاﺑﻂ اﻟﺘﺎﻟﻲ‪https://learning-go.com/courses/10/null :‬‬

‫وﻣﻦ ﺛﻢ ﻗﻢ ﺑﺎﺧﺘﻴﺎر اﻟﻨﺴﺨﺔ اﻟﻤﺠﺎﻧﻴﺔ‬

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‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ‬

‫اﻟﺘﺠﺮﻳﺒﻴﺔ اﻟﻤﺠﺎﻧﻴﺔ‬

‫وﺑﺬﻟﻚ ﺗﻜﻮن اﻟﻨﺴﺨﺔ اﻟﺘﺠﺮﻳﺒﻴﺔ اﻟﻤﺠﺎﻧﻴﺔ ﺗﻢ ﺗﻔﻌﻴﻠﻬﺎ‪.‬‬

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‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ اﻟﻜﺎﻣﻠﺔ‬

‫ادﺧﻞ إﻟﻰ اﻟﺮاﺑﻂ اﻟﺘﺎﻟﻲ‪https://learning-go.com/courses/10/null :‬‬

‫وﻣﻦ ﺛﻢ ﻗﻢ ﺑﺎﺧﺘﻴﺎر اﻟﻨﺴﺨﺔ اﻟﻜﺎﻣﻠﺔ‬

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‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ اﻟﻜﺎﻣﻠﺔ‬

‫اﺿﻐﻂ ﻋﻠﻰ ‪Buy‬‬

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‫‪PAGE 19‬‬

‫ﻛﻴﻔﻴﺔ اﻻﺷﺘﺮاك ﺑﺎﻟﻨﺴﺨﺔ اﻟﻜﺎﻣﻠﺔ‬

‫ﻳﺘﻢ ﺗﺤﻮﻳﻠﻜﻢ إﻟﻰ اﻟﻤﻮﻗﻊ اﻟﺘﺎﻟﻲ ﻟﺴﺪاد ﻗﻴﻤﺔ اﻻﺷﺘﺮاك )ﻳﺮﺟﻰ ادﺧﺎل‬
‫ﻣﻌﻠﻮﻣﺎت اﻟﺒﻄﺎﻗﺔ وﻣﻦ ﺛﻢ اﻟﻀﻐﻂ ﻋﻠﻰ ‪.Pay‬‬
‫وﺑﺬﻟﻚ ﻳﻜﻮن ﻗﺪ ﺗﻢ ﺷﺮاء اﻟﻨﺴﺨﺔ اﻟﻜﺎﻣﻠﺔ‬

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‫ﻛﻴﻔﻴﺔ اﻻﺳﺘﻔﺎدة ﻣﻦ‬

‫اﻟﻤﻨﺼﺔ‬
‫‪PAGE 21‬‬

‫ﻛﻴﻔﻴﺔ اﻻﺳﺘﻔﺎدة ﻣﻦ ﻣﻤﻴﺰات‬

‫اﻟﻤﻨﺼﺔ‬

‫ﻓﻲ اﻟﺒﺪاﻳﺔ ﻧﺬﻫﺐ إﻟﻰ ‪, Menu‬وﻣﻦ ﺛﻢ ﻧﺨﺘﺎر ‪Dashboard‬‬

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‫ﻛﻴﻔﻴﺔ اﻻﺳﺘﻔﺎدة ﻣﻦ ﻣﻤﻴﺰات‬

‫اﻟﻤﻨﺼﺔ‬

‫ﻧﺨﺘﺎر ﻛﻮرس ‪CertIFR‬‬

‫ﻧﻌﻮد ﺑﻌﺪﻫﺎ إﻟﻰ اﻟﻘﺎﺋﻤﺔ "‪ "Menu‬وﻧﺨﺘﺎر ﻣﻨﻬﺎ اﻟﻜﻮرس "‪"Course‬‬

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Certificate in International Financial Reporting

1. The nature and operations of the IASB

The origins of the International Accounting Standards Board (IASB®, 'the

Board')

The structure of the IFRS Foundation

International Accounting Standards (IAS® Standards), and International

Financial Reporting Standards (IFRS® Standards) that are currently in issue

The purpose of financial statements – The Conceptual Framework for

Financial Reporting.

2. The status and use of IFRS standards around the world

A brief summary of the adoption of International Financial Reporting

Standards (IFRS® Standards) in different jurisdictions

The growth of the International Accounting Standards Board (IASB®, 'the

Board') and IFRS Standards

IFRS Standards and small and medium-sized entities.

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Certificate in International Financial Reporting

3. Revenue, presentation and profit

IAS 1 Presentation of Financial Statements

IFRS 15 Revenue from Contracts with Customers

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors .

4. Accounting for non-current assets
IAS 16 Property, Plant and Equipment

IAS 40 Investment Property

IAS 23 Borrowing Costs

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

5. Accounting for assets, impairments and grants

IAS 38 Intangible Assets

IAS 36 Impairment of Assets

IAS 20 Accounting for Government Grants and Disclosure of Government

Assistance

IAS 2 Inventories

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Certificate in International Financial Reporting

6. Accounting for leases and specialised assets

IFRS 16 Leases

IAS 41 Agriculture

IFRS 6 Exploration and Evaluation of Mineral Resources

7. Accounting for financial instruments

IAS 32 Financial Instruments: Presentation

IFRS 9 Financial Instruments

IFRS 7 Financial Instruments: Disclosures

IFRS 13 Fair Value Measurement

IFRS 4 and IFRS 17 Insurance Contracts

8. Accounting for liabilities

IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 19 Employee Benefits

IAS 12 Income Taxes

IFRS 2 Share-based Payment

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Certificate in International Financial Reporting

9. Group accounting – part 1

IFRS 10 Consolidated Financial Statements

IAS 27 Separate Financial Statements

IFRS 3 Business Combinations

10. Group accounting – part 2

IFRS 11 Joint Arrangements

IAS 28 Investments in Associates and Joint Ventures

IFRS 12 Disclosure of Interests in Other Entities

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 29 Financial Reporting in Hyperinflationary Economies

11. Disclosure and other Standards

IAS 7 Statement of Cash Flows
IFRS 8 Operating Segments

IAS 24 Related Party Disclosures

IAS 33 Earnings Per Share

IAS 34 Interim Financial Reporting

IAS 10 Events after the Reporting Period

IFRS 1 First-time Adoption of IFRS

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Certificate in International Financial Reporting

12. Principal differences between IFRS Standards and UK GAAP

13. Current issues in IFRS Standards
Convergence of IFRS Standards with US GAAP

Convergence of IFRS Standards with UK GAAP

The work plan of the International Accounting Standards Board

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