{"id":13760728,"date":"2024-03-14T11:57:50","date_gmt":"2024-03-14T09:57:50","guid":{"rendered":"https:\/\/fra.gov.eg\/%d8%a7%d9%84%d9%82%d8%b1%d8%a7%d8%b1%d8%a7%d8%aa-%d9%88-%d8%a7%d9%84%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d8%a7%d9%84%d8%aa%d9%86%d8%b8%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1\/"},"modified":"2025-04-16T12:25:35","modified_gmt":"2025-04-16T10:25:35","slug":"%d8%a7%d9%84%d9%82%d8%b1%d8%a7%d8%b1%d8%a7%d8%aa-%d9%88-%d8%a7%d9%84%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d8%a7%d9%84%d8%aa%d9%86%d8%b8%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1","status":"publish","type":"page","link":"https:\/\/fra.gov.eg\/en\/%d8%a7%d9%84%d9%82%d8%b1%d8%a7%d8%b1%d8%a7%d8%aa-%d9%88-%d8%a7%d9%84%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d8%a7%d9%84%d8%aa%d9%86%d8%b8%d9%8a%d9%85%d9%8a%d8%a9-%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1\/","title":{"rendered":"Decisions and regulations for accounting standards and auditors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"13760728\" class=\"elementor elementor-13760728 elementor-13759965\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a0e18e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a0e18e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cae8cac\" data-id=\"cae8cac\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c2a36dc elementor-widget elementor-widget-text-editor\" data-id=\"c2a36dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><strong>Decisions Made in 2024<\/strong><\/p><ul><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-\u0631\u0642\u0645-636-\u0644\u0633\u0646\u0629-2024-\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.pdf\">Prime Ministerial Decision No. 636 of 2024 Amending Some Provisions of the Egyptian Accounting Standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/alamiria_2024_636A.pdf\">Standard No. 13 Regarding the Effects of Changes in Foreign Exchange Rates<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/alamiria_2024_636b.pdf\">Standard No. 17 Regarding Independent Statements<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/alamiria_2024_636c.pdf\">The Prime Minister Issues a Decision to Add an Accounting Interpretation Regarding Carbon Emission Reduction Certificates<\/a><\/li><\/ul><p><strong>Decisions Made in 2023<\/strong><\/p><ul><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-\u0645\u0644\u062d\u0642-47-\u0642\u0631\u0627\u0631-4575\u0644\u0633\u0646\u0629-2023.pdf\">Prime Ministerial Decision No. 4575 of 2023 Amending Some Provisions of the Egyptian Accounting Standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0644\u062d\u0642-\u062c\u0627\u0644\u0645\u0631\u0627\u0641\u0642-\u0644\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0631\u0642\u0645-47-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629.pdf\">Inclusion of Appendix C Attached to the Financial Instruments Standard No. 47<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-3287-\u0644\u0633\u0646\u0629-2023-\u062a\u0639\u062f\u064a\u0644-\u0627\u062e\u0637\u0627\u0621-\u0641\u0649-\u0635\u064a\u0627\u063a\u0629-\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.pdf\">Prime Ministerial Decision No. 3287 of 2023 Amending Some Provisions of the Egyptian Accounting Standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-2115-\u0644\u0633\u0646\u0629-2023.pdf\">Prime Ministerial Decision No. 2115 of 2023 Concerning the Restructuring Reorganization of the Standing Committee for the Egyptian Accounting Standards, Egyptian Auditing Standards, Limited Review, and Other Verification Tasks<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0645\u062c\u0644\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-\u0627\u0635\u062f\u0627\u0631-\u0645\u062f-\u0645\u0644\u062d\u0642-\u062c-\u0642\u0631\u0627\u0631-1847\u0644\u0633\u0646\u0629-2023.pdf\">Prime Ministerial Decision No. 1847 of 2023 Amending Some Provisions of the Egyptian Accounting Standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-883-\u0644\u0633\u0646\u0629-2023-\u0628\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a\u0629.pdf\">Prime Ministerial Decision No. 883 of 2023 Amending Some Provisions of the Egyptian Accounting Standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0627\u0644\u062a\u0645\u0647\u064a\u062f-\u0627\u0644\u0648\u0627\u0631\u062f-\u0628\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a\u0629-\u0627\u0644\u0645\u0631\u0641\u0642-\u0628\u0642\u0631\u0627\u0631-\u0648\u0632\u064a\u0631-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0631\u0642\u0645-69-\u0644\u0633\u0646\u0629-2019.pdf\">Amending the Preamble to the Egyptian Accounting Standards Attached to the Minister of Investment Decision No. 69 of 2019<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-10-\u0627\u0644\u0623\u0635\u0648\u0644-\u0627\u0644\u062b\u0627\u0628\u062a\u0629-\u0648-\u0627\u0647\u0644\u0627\u0643\u0647\u0627.pdf\">Amending Standard No. 10 Regarding Fixed Assets and their Depreciation<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-23-\u0627\u0644\u0623\u0635\u0648\u0644-\u063a\u064a\u0631-\u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629.pdf\">Amending Standard No. 23 Regarding Intangible Assets<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-34-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0627\u0644\u0639\u0642\u0627\u0631\u064a.pdf\">Amending Standard No. 34 Regarding Real Estate Investment<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-35-\u0627\u0644\u0632\u0631\u0627\u0639\u0629.pdf\">Amending Standard No. 35 Regarding Agriculture<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-36-\u0627\u0644\u062a\u0646\u0642\u064a\u0628-\u0639\u0646-\u0648\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0645\u0648\u0627\u0631\u062f-\u0627\u0644\u062a\u0639\u062f\u064a\u0646\u064a\u0629.pdf\">Amending Standard No. 36 Regarding Mining and Evaluating Mineral Resource Assets<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0625\u0635\u062f\u0627\u0631-\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-50-\u0639\u0642\u0648\u062f-\u0627\u0644\u062a\u0623\u0645\u064a\u0646.pdf\">Issuing the Egyptian Accounting Standard No. 50 Regarding Insurance Contracts<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/131-2023-\u0636\u0648\u0627\u0628\u0637-\u0627\u0644\u0642\u064a\u062f-\u0628\u0633\u062c\u0644-\u062e\u0628\u0631\u0627\u0621-\u0625\u0639\u0627\u062f\u0629-\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0623\u0635\u0648\u0644.pdf\">FRA\u2019s BoD Decision No. 131 of 2023 Concerning the Rules of Entry in the Register of Asset Revaluation Experts at the Authority<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0627\u0644\u0647\u064a\u0626\u0629-1740-\u0644\u0633\u0646\u0629-2023.pdf\">Chairman Decision No. 1740 of 2023 Concerning Appointing Members of the Standing Committee for the Egyptian Accounting Standards, Egyptian Auditing Standards, Limited Review, and Other Verification Tasks<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/01\/alamiria_2023_244.pdf\">BoD\u2019s Decision No. 244 of 2023 Concerning Reorganizing the Rules of Entry and the Continuation of Registration and Deletion in the Register of Auditors at the Authority<\/a><\/li><\/ul><p><strong>Decisions Made in 2022<\/strong><\/p><ul><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0645\u062c\u0644\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-\u0628\u0627\u0635\u062f\u0627\u0631-\u0645\u0644\u062d\u0642-\u062c-4706-\u0644\u0633\u0646\u0629-2022.pdf\">Prime Ministerial Decision No. 4706 of 2022<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0627\u0644\u0645\u0644\u062d\u0642-\u0631\u0642\u0645-\u062c-\u0644\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-13-\u0623\u062b\u0627\u0631-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a-\u0641\u064a-\u0623\u0633\u0639\u0627\u0631-\u0635\u0631\u0641-\u0627\u0644\u0639\u0645\u0644\u0627\u062a-\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.pdf\">Inclusion of Appendix C Attached to the Financial Instruments Standard No. 13 Regarding Effects of Changes in Foreign Exchange Rates<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0626\u064a\u0633-\u0645\u062c\u0644\u0633-\u0627\u0644\u0648\u0632\u0631\u0627\u0621-\u0627\u0635\u062f\u0627\u0631-\u0645\u0644\u062d\u0642-\u0628-\u0642\u0631\u0627\u0631-1568-\u0644\u0633\u0646\u0629-2022.pdf\">Prime Ministerial Decision No. 1568 of 2022<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0627\u0644\u0645\u0644\u062d\u0642-\u0631\u0642\u0645-\u0628-\u0644\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-13-\u0623\u062b\u0627\u0631-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a-\u0641\u064a-\u0623\u0633\u0639\u0627\u0631-\u0635\u0631\u0641-\u0627\u0644\u0639\u0645\u0644\u0627\u062a-\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.pdf\">Inclusion of Appendix B Attached to the Financial Instruments Standard No. 13 Regarding Effects of Changes in Foreign Exchange Rates<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2022\/08\/1378.pdf\">Decision No. 1378 of 2022 Amending Decision No. 843 of 2022 Concerning the Accounting Treatment of Effects of Changes in Foreign Exchange Rates Against the Egyptian Pound<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/alamiria_2022_843.pdf\">Decision No. 843 of 2022 Concerning the Accounting Treatment of Effects of Changes in Foreign Exchange Rates Against the Egyptian Pound<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062f\u0644\u064a\u0644-\u062a\u0637\u0628\u064a\u0642-\u0627\u0644\u0645\u0639\u064a\u0627\u0631-49.pdf\">Guide to Implementing the Egyptian Accounting Standard No. 49 Regarding Lease Contracts<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0648\u0632\u064a\u0631-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0627\u0635\u062f\u0627\u0631-\u0645\u0644\u062d\u0642-\u0623-\u0642\u0631\u0627\u0631-16-\u0644\u0633\u0646\u0629-2017.pdf\">Minister of Investment\u2019s Decision No. 16 of 2022 Issuing Appendix A to the Egyptian Accounting Standard No. 13 Concerning the Effects of Changes in Foreign Exchange Rates<\/a><\/li><\/ul><p><strong>Decisions Made in 2019<\/strong><\/p><ul><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644\u0627\u062a-\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u062969-\u0644\u0633\u0646\u0629-2019.pdf\">Minister of Investment and International Cooperation Decision No. 69 of 2019<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-47-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629.pdf\">Issuance of the Egyptian Accounting Standard No. 47 Regarding Financial Instruments<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-48-\u0627\u0644\u0627\u064a\u0631\u0627\u062f-\u0639\u0646-\u0627\u0644\u0639\u0642\u0648\u062f-\u0645\u0639-\u0627\u0644\u0639\u0645\u0644\u0627\u0621.pdf\">Issuance of the Egyptian Accounting Standard No. 48 Regarding Revenue from Contracts with Customers<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-49-\u0639\u0642\u0648\u062f-\u0627\u0644\u062a\u0623\u062c\u064a\u0631.pdf\">Issuance of the Egyptian Accounting Standard No. 49 Regarding Lease Contracts<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0641\u0633\u064a\u0631-\u0645\u062d\u0627\u0633\u0628\u064a-\u0631\u0642\u0645-1-\u062a\u0631\u062a\u064a\u0628\u0627\u062a-\u0627\u0645\u062a\u064a\u0627\u0632\u0627\u062a-\u0627\u0644\u062e\u062f\u0645\u0627\u062a-\u0627\u0644\u0639\u0627\u0645\u0629.pdf\">Issuance of the Accounting Interpretation Regarding Arrangements for Public Services Concessions<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062a\u0639\u062f\u064a\u0644-\u0627\u0644\u062a\u0645\u0647\u064a\u062f-\u0627\u0644\u0648\u0627\u0631\u062f-\u0628\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a\u0629-\u0627\u0644\u0645\u0631\u0641\u0642-\u0628\u0642\u0631\u0627\u0631-\u0648\u0632\u064a\u0631-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0631\u0642\u0645-110-\u0644\u0633\u0646\u0629-2015.pdf\">Amendment of the Preamble to the Egyptian Accounting Standards Attached to the Minister of Investment\u2019s Decision No. 110 of 2015<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-1-\u0639\u0631\u0636-\u0627\u0644\u0642\u0648\u0627\u0626\u0645-\u0627\u0644\u0645\u0627\u0644\u064a\u0629.pdf\">Amending Standard No. 1 Regarding the Presentation of Financial Statements<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-4-\u0642\u0627\u0626\u0645\u0629-\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a-\u0627\u0644\u0646\u0642\u062f\u064a\u0629.pdf\">Amending Standard No. 4 Regarding Cash Flow Statement<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-25-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0627\u0644\u0639\u0631\u0636.pdf\">Amending Standard No. 25 Regarding Financial Instruments \u2013 Presentation<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-26-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u2013-\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641-\u0648\u0627\u0644\u0642\u064a\u0627\u0633.pdf\">Amending Standard No. 26 Regarding Financial Instruments &#8211; Recognition and Measurement<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-34-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0627\u0644\u0639\u0642\u0627\u0631\u064a.pdf\">Amending Standard No. 34 Regarding Real Estate Investment<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-38-\u0645\u0632\u0627\u064a\u0627-\u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646.pdf\">Amending Standard No. 38 Regarding Employees Benefits<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-40-\u0627\u0644\u0623\u062f\u0648\u0627\u062a-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u2013-\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a.pdf\">Amending Standard No. 40 Regarding Financial Instruments \u2013 Disclosures<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-42-\u0627\u0644\u0642\u0648\u0627\u0626\u0645-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0627\u0644\u0645\u062c\u0645\u0639\u0629.pdf\">Amending Standard No. 42 Regarding Consolidated Financial Statements<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u062f\u0644\u064a\u0644-\u062a\u0637\u0628\u064a\u0642-\u0627\u0644\u0645\u0639\u064a\u0627\u0631-49-1.pdf\">Guide to Implementing Egyptian Accounting Standard No. 49 Regarding Lease Contracts<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0645\u0627\u0644\u0649-\u0644\u0644\u0634\u0631\u0643\u0627\u062a.pdf\">FRA\u2019s BoD Decision No. 1 of 2017 Issuing the Egyptian Standards for the Financial Evaluation of Establishments<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0648\u0632\u064a\u0631-\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631-\u0627\u0635\u062f\u0627\u0631-\u0645\u0644\u062d\u0642-\u0623-\u0642\u0631\u0627\u0631-16-\u0644\u0633\u0646\u0629-2017-2.pdf\">Minister of Investment\u2019s Decision No. 16 of 2017<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0627\u0644\u0645\u0644\u062d\u0642-\u0631\u0642\u0645-\u0623-\u0644\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-13-\u0623\u062b\u0627\u0631-\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a-\u0641\u064a-\u0623\u0633\u0639\u0627\u0631-\u0635\u0631\u0641-\u0627\u0644\u0639\u0645\u0644\u0627\u062a-\u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.pdf\">Inclusion of Appendix A Attached to the Egyptian Accounting Standard No. 13 Regarding the Effects of Changes in Foreign Exchange Rates<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0642\u0631\u0627\u0631-\u0631\u0642\u0645-70-\u0644\u0633\u0646\u06292016-\u0645\u0639\u0627\u064a\u064a\u0631-\u0642\u0637\u0627\u0639-\u0627\u0644\u062a\u0623\u0645\u064a\u0646.pdf\">BoD Decision No. 70 of 2016 Issuing a guide to the Application of the Egyptian Accounting Standards to the insurance sector<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u064a\u0627\u0631-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0635\u0631\u064a-\u0631\u0642\u0645-46-\u0628\u0628\u0639\u0636-\u0627\u0644\u0627\u062d\u0643\u0627\u0645-\u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u064a\u0629.pdf\">Standard No. 46 Regarding Some Transitional Provisions<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/wp-content\/uploads\/2024\/03\/\u0645\u0639\u0627\u064a\u064a\u0631-\u0627\u0644\u062a\u0642\u064a\u064a\u0645-\u0627\u0644\u0639\u0642\u0627\u0631\u0649.pdf\">BoD\u2019s Decision No. 39 of 2015 Issuing the Egyptian Real Estate Evaluation Standards<\/a><\/li><\/ul><p>\u00a0<\/p><ul><li><a href=\"https:\/\/fra.gov.eg\/fra_news\/%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%aa%d8%b7%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%b5%d8%b1%d9%8a\/\">The FRA Develops Egyptian Financial Valuation Standards for Establishments to Help Start-ups Grow and Scale<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/fra_news\/%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%aa%d8%b9%d9%84%d9%86-%d8%a7%d9%84%d8%a7%d9%86%d8%aa%d9%87%d8%a7%d8%a1-%d9%85%d9%86-%d8%a7%d9%84%d8%a5%d8%ac\/\">The FRA Announces the Completion of Necessary Procedures to Activate the Asset Revaluation Experts Register<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/fra_news\/%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%aa%d9%88%d8%a7%d9%81%d9%82-%d8%b9%d9%84%d9%89-4-%d8%b7%d9%84%d8%a8%d8%a7%d8%aa-%d9%84%d9%84%d9%82%d9%8a%d8%af\/\">The FRA Approves 4 Requests for Registration in the Register of Asset Revaluation Experts in Application of the Egyptian accounting standards<\/a><\/li><li><a href=\"https:\/\/fra.gov.eg\/fra_news\/%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%aa%d8%b7%d9%88%d8%b1-%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d9%82%d9%8a%d8%af-%d9%85%d8%b1%d8%a7%d9%82%d8%a8%d9%8a\/\">The FRA Develops Rules for Registering Auditors in the Authority\u2019s Records to Attract Professional Competencies and Cadres<\/a><\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f36b477 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f36b477\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0170d77\" data-id=\"0170d77\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<div class=\"tmnf_excerpt\"><p>Decisions Made in 2024 Prime Ministerial Decision No. 636 of 2024 Amending Some Provisions of the Egyptian Accounting Standards Standard No. 13 Regarding the Effects of Changes in Foreign Exchange Rates Standard No. 17 Regarding Independent Statements The Prime Minister Issues a Decision to Add an Accounting Interpretation Regarding Carbon Emission Reduction Certificates Decisions Made &hellip;<\/p>\n<\/div>","protected":false},"author":60,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760728"}],"collection":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/users\/60"}],"replies":[{"embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/comments?post=13760728"}],"version-history":[{"count":9,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760728\/revisions"}],"predecessor-version":[{"id":15045708,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/pages\/13760728\/revisions\/15045708"}],"wp:attachment":[{"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/media?parent=13760728"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/categories?post=13760728"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fra.gov.eg\/en\/wp-json\/wp\/v2\/tags?post=13760728"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}