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04 Feb 2021
The Saudi Organization for Chartered and Professional Accountants offers its warmest and sincere congratulations and to the recipients of SOCPA's Fellowship for the second cycle of 2020, after they passed the needed examinations, and wishes them further success in their professional careers
02 Feb 2021
The Saudi Organization for Chartered and Professional Accountants would like to note that the International Accounting Standards Board issued a document requesting information regarding the application of a number of international financial reporting standards, namely Standard No. 10 “Consolidated Financial Statements”, Standard No. 11 “Joint Arrangements” and Standard No. 12 “Disclosure of Shares in Other Entities", For the purpose of reviewing it to...
26 Jan 2021
The Saudi Organization for Chartered and Professional Accountants provided its view on the initial decision of the International Financial Reporting Interpretations Committee of the International Accounting Standards Board regarding how to classify liabilities as current or non-current when there are conditions associated with long-term liabilities such as the requirement to fulfill a certain percentage of working capital to maintain the entity's right to delay payment for a period...
17 Jan 2021
The Saudi Organization for Chartered and Professional Accountants represented by the Accounting Standards Committee is currently working to provide adequate accounting requirements for the financial report of the entity that enters into bankruptcy procedures according to the bankruptcy law, judicial or voluntary liquidation. According to the procedures adopted by the SOCPA related to the new pronouncements, that these pronouncements are published to the general public, so you will find the draft...
01 Jan 2021
In light of the SOCPA's experience and its endeavor to provide appropriate training programs that contribute to training in the field of accounting and auditing in the public and private sectors and qualifying applicants for the professional exam of SOCPA, a comprehensive guide for training programs has been prepared that includes all the programs that SOCPA intends to implement during the year 2021. It is hoped that this guide will contribute to providing the required information about...
31 Dec 2020
The Saudi Organization for Chartered and Professional Accountants, represented by the Accounting Standards Committee, adopted the amendments made by the International Accounting Standards Board on a number of its standards as a result of its completion and approval of the second phase of its project called “Replacement of the reference interest rate - the second phase.” These amendments covered both the International Financial Reporting Standard 9 and the International Accounting Sta...