• مستوى الحسابات.• الفترة التي تغطي

• مستوى الحسابات.• الفترة التي تغطيها البيانات المالية.• العملة التي صدر بها بيانات ونتائج التقرير.2.11 يجب أن تظهر القوائم المالية مجموعات الموجودات والمطلوبات حسب طبيعتها وعرضها في ترتيب حسب سيولتها.2.12 يجب أن يتم عرض الحسابات في قائمة المركز المالى وقائمة الدخل وقائمة التدفقات النقدية بما يتفق مع متطلبات معايير المحاسبة السعودية أو الدولية ( إذا لم تتوفر السعودية ).

النتائج (الإنجليزية) 1:

• level of accounts.
• the period covered by the financial statements.
• the currency issued by the data and the results of the report.
2.11 The financial statements are groups of assets and liabilities according to their nature and displayed in the order according to their liquidity.
2.12 should be displayed accounts in the balance sheet and income statement and cash flows in accordance with
Saudi Arabia accounting standards or international (if the requirements of Saudi Arabia are not available).

النتائج (الإنجليزية) 2:

• Account level.
The period covered by the financial statements.
• The currency in which the data and results of the report were issued.
2.11 Financial statements must show asset and liability groups according to their nature and display them in order according to their liquidity.
2.12 Accounts must be displayed in the financial position list, income list and cash flow list in accordance with
Saudi or international accounting standards requirements (if Saudi Arabia is not available).

النتائج (الإنجليزية) 3:

• account level.
• the period covered by the financial statements.
• currency of statements and reporting results.
2.11 financial statements must show groups of assets and liabilities in order of their nature and liquidity.
2.12 accounts must be shown in the statement of financial position, income statement and cash flow statement in accordance with
Requirements of Saudi Arabia or international accounting standards