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    ثحب   ي ا تاو ةدوج   عون ص اخ اهرد FASB ماع   لخ 2014   ً   مد نرد   د     / د . أ ر   ذ 2014   ASSKAR    Types of Information in Notes to Financial Statements ةلال تانابل ى   تاظحل يف   تامول ع ون D12. The information provided by the recognized amounts and related descriptions in the financial statements is fundamental to a resource provider’s decision making, but the information that can be provided in that form is inherently limited. Information not discernable from line items or from readily available sources of information other than the entity could significantly affect a resource provider’s decisions. Consequently, notes to financial statements provide types of relevant information that cannot be or is not provided on the face of the financial statements. The resulting disclosures can be categorized as information about financial statement line items, the reporting entity, and past events and current conditions and circumstances that have not me t the criteria for recognition that can affect an entity’s cash flows. د 21:- ودرووٌٌٌرخودرو نووٌرٌوذذودودأ . وٌوطأدو نوخٌٌأؤرٌرٌررورو . ٌوكذظٌٌٌووأ نوذٌأوٌٌٌ . ٌوٌشوووٌ ًٌووشرٌردوٌورظوٌورظووٌٌرٌأؤ   دٌدٌ .  D13. First, notes provide information about specific line items either to amplify or to explain information on the face of the financial statements. The information conveyed by the amount and description of a line item does not always give users enough information to assist in their decisions about whether to provide resources to the entity. The nature, terms, or quality of an asset, whether it is on the basis of physical conditions, contractual terms, the ability of the counterparty to perform, or other factors, often will not be apparent from the amount and description of a line item or related line items. Similarly, important information about the nature, terms, or other features of a liability or equity instrument may not be discernable simply from the amount and description of a line item. Finally, the nature of revenues, expenses, gains and losses, and the reasons why they occurred may not be readily apparent from line items but may be important to assist the user, including assessing the probability that similar or related phenomena will occur in the future. د 2:- اوٌووووددأٌخأرشوظٌٌ . وغ فووطئدٌدخٌودخرروذإٌٌوروٌ . ٌطأطورشأٌولووذأورظٌدورشوٌدردورط دأرٌ نلوووووأوذ . لووظوطٌو دووٌطأورشأزٌرخأٌوؤأ . ارٌخأوٌطتدرٌتور رئخوأوذدأوٌدٌوودمدخذٌٌدود   وظأذ .    D14. Second, notes provide general information about the nature of the entity, its activities, any special restrictions or privileges that apply to it, and other advantages and disadvantages relative to other entities. That might include unusual or unique regulatory or legal factors that apply to the entity or it might be the nature of the entity’s activities.6 Resource providers require appropriate context or background to assess the potential effect of financial statement line items on prospective future cash flows to and from the entity because, among other things, an identical asset held or a liability owed by two different entities can have very differen t implications for a resource provider’s decisions. For example, a resource provider would have a very different assessment of prospects for cash flows if one entity acquires subsidiaries to hold for a period of time and sell versus another entity that acquires subsidiaries and operates as a conglomerate. As another example, two entities may have identical performance obligations, but one may be required by law to hire licensed contractors to fulfill .  the obligation and the other may not operate under that restriction. Not all of that information will be apparent from the entity’s name or the descriptions of the line items or otherwise readily available from sources other than the entity.      د 2:- ٌٌدووٌطنٌطشأوأوٌخأزٌطكذخوٌز ووٌٌإٌرخأ . شوٌٌظأٌوٌٌدأدٌروطٌأ أوٌٌط  activities.6 ًدٌروطٌٌأٌخٌٌوٌ تدٌدٌوٌرظونٌٌشأىرخأأوأطأوخٌذ نٌٌخٌآخدررورو . ٌلورووٌرإٌٌخدآ تدٌدذإوٌوورروٌوٌخآأوورو لّ . ورخآوأ ...     
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