{"id":140,"date":"2024-06-10T20:43:10","date_gmt":"2024-06-10T20:43:10","guid":{"rendered":"http:\/\/xtratheme.comconstruction\/?p=140"},"modified":"2025-01-04T09:07:04","modified_gmt":"2025-01-04T09:07:04","slug":"%d9%85%d9%82%d8%a7%d9%84%d8%a9-%d8%a7%d8%ae%d8%a8%d8%a7%d8%b1-2","status":"publish","type":"post","link":"https:\/\/almrsat.com\/en\/%d9%85%d9%82%d8%a7%d9%84%d8%a9-%d8%a7%d8%ae%d8%a8%d8%a7%d8%b1-2\/","title":{"rendered":"\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0\u0639\u0627\u0644\u0645\u064a\u0627\u064b"},"content":{"rendered":"<div><strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0\u0639\u0627\u0644\u0645\u064a\u0627\u064b<\/strong><\/div>\n<div><\/div>\n<div><strong>\u0645\u0642\u062f\u0645\u0629:<\/strong><\/div>\n<div>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u062a\u0639\u062f \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0648\u062d\u0651\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0644\u0649 \u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u062a\u0633\u0627\u0642 (\u0627\u0644\u062b\u0628\u0627\u062a)\u060c \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0645\u0648\u0642\u0639\u0647\u0627 \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a. \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0648\u0627\u0644\u0645\u062d\u0644\u0644\u0648\u0646 \u0648\u0635\u0646\u0627\u0639 \u0627\u0644\u0642\u0631\u0627\u0631 \u0644\u0641\u0647\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644.<\/div>\n<div><\/div>\n<div><strong>\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u061f<\/strong><\/div>\n<div>\u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0637\u0648\u0631\u062a\u0647\u0627 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB) \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0637\u0627\u0631 \u0645\u0648\u062d\u062f \u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0639\u0643\u0633 \u0648\u0627\u0642\u0639\u0647\u0627 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0628\u064a\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d.<\/div>\n<div><\/div>\n<div><strong>\u0623\u0647\u062f\u0627\u0641 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS:<\/strong><\/div>\n<div>1.\u0627\u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a: \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0628\u064a\u0646 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0639\u0627\u0644\u0645\u064a \u0645\u0648\u062d\u062f.<\/div>\n<div>2.\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629: \u062a\u0642\u062f\u064a\u0645 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u062f\u0642\u064a\u0642.<\/div>\n<div>3.\u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629: \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0646 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0644\u062f\u0627\u0646.<\/div>\n<div>4.\u062a\u062d\u0633\u064a\u0646 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631: \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062f\u0639\u0645 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.<\/div>\n<div>5.\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629: \u062a\u062d\u0633\u064a\u0646 \u062a\u062f\u0641\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0648\u062b\u0648\u0642\u0629.<\/div>\n<div><\/div>\n<div><strong>\u0623\u0647\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (\u0623\u0645\u062b\u0644\u0629):<\/strong><\/div>\n<div>1.IAS 1 \u2013 \u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/div>\n<div>* \u064a\u0648\u0641\u0631 \u0625\u0637\u0627\u0631\u0627\u064b \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a (\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629)\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u063a\u064a\u0631 \u0628\u0627\u0644\u0623\u0631\u0628\u0627\u062d\/\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/div>\n<div>2.IFRS 9 \u2013 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/div>\n<div>* \u064a\u063a\u0637\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633.<\/div>\n<div>3.IFRS 15 \u2013 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621:<\/div>\n<div>* \u064a\u062d\u062f\u062f \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629.<\/div>\n<div>4.IFRS 16 \u2013 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631:<\/div>\n<div>* \u064a\u0639\u0627\u0644\u062c \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0648\u0627\u0644\u0645\u0624\u062c\u0631.<\/div>\n<div>5.IAS 16 \u2013 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a:<\/div>\n<div>* \u064a\u0648\u0636\u062d \u0643\u064a\u0641\u064a\u0629 \u0642\u064a\u0627\u0633 \u0648\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644.<\/div>\n<div><\/div>\n<div><strong>\u0641\u0648\u0627\u0626\u062f \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS:<\/strong><\/div>\n<div>1.\u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629: \u062a\u062c\u0639\u0644 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u0641\u0647\u0645 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646.<\/div>\n<div>2.\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062b\u0642\u0629: \u062a\u0642\u0644\u0644 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u0648\u0641\u0631 \u0635\u0648\u0631\u0629 \u0648\u0627\u0636\u062d\u0629 \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.<\/div>\n<div>3.\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629: \u062a\u0628\u0633\u0637 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a.<\/div>\n<div>4.\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644: \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0633\u0647\u0648\u0644\u0629 \u0623\u0643\u0628\u0631.<\/div>\n<div><\/div>\n<div><strong>\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS:<\/strong><\/div>\n<div>1.\u0627\u0644\u062a\u0643\u0644\u0641\u0629: \u0642\u062f \u062a\u0643\u0648\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u0625\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u062e\u0627\u0635\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629.<\/div>\n<div>2.\u0627\u0644\u062a\u0639\u0642\u064a\u062f: \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062e\u0628\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0644\u0641\u0647\u0645\u0647\u0627 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/div>\n<div>3.\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629: \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631.<\/div>\n<div>4.\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629: \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0642\u062f \u062a\u062a\u0639\u0627\u0631\u0636 \u0645\u062a\u0637\u0644\u0628\u0627\u062a IFRS \u0645\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0648\u0637\u0646\u064a\u0629.<\/div>\n<div><\/div>\n<div><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629:<\/strong><\/div>\n<div>\u2022 IFRS: \u062a\u0648\u0641\u0631 \u0625\u0637\u0627\u0631\u0627\u064b \u0639\u0627\u0644\u0645\u064a\u0627\u064b \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0644\u062f\u0627\u0646.<\/div>\n<div>\u2022 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0644\u064a\u0629: \u062a\u064f\u0635\u0645\u0645 \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u062f\u0648\u0644\u0629\u060c \u0648\u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/div>\n<div><\/div>\n<div><strong>\u0643\u064a\u0641 \u064a\u0633\u0627\u0639\u062f \u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0637\u0628\u064a\u0642 IFRS\u061f<\/strong><\/div>\n<div>\u2022\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0644\u062a\u0641\u0633\u064a\u0631 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d.<\/div>\n<div>\u2022\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 IFRS.<\/div>\n<div>\u2022\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/div>\n<div><\/div>\n<div><strong>\u062e\u0627\u062a\u0645\u0629:<\/strong><\/div>\n<div>\u062a\u0639\u062a\u0628\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u062d\u064a\u062b \u062a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u0648\u062d\u0651\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f. \u0648\u0645\u0639 \u062a\u0637\u0648\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u064a\u0635\u0628\u062d \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0639\u0649 \u0644\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629. \u0645\u0646 \u0647\u0646\u0627\u060c \u064a\u0643\u0645\u0646 \u062f\u0648\u0631 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0628\u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629.<\/div>\n<div><\/div>\n<div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. &#8230; <a class=\"cz_readmore\" href=\"https:\/\/almrsat.com\/en\/%d9%85%d9%82%d8%a7%d9%84%d8%a9-%d8%a7%d8%ae%d8%a8%d8%a7%d8%b1-2\/\"><i class=\"fas fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0642\u0631\u0623 \u0623\u0643\u062b\u0631<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":2199,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[28,29,31],"class_list":["post-140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-82","tag-28","tag-29","tag-31"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0\u0639\u0627\u0644\u0645\u064a\u0627\u064b - almrsat.com<\/title>\n<meta name=\"robots\" content=\"index, follow, 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\u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. ... \u0627\u0642\u0631\u0623 \u0623\u0643\u062b\u0631\" \/>\n<meta property=\"og:url\" content=\"https:\/\/almrsat.com\/en\/\u0645\u0642\u0627\u0644\u0629-\u0627\u062e\u0628\u0627\u0631-2\/\" \/>\n<meta property=\"og:site_name\" content=\"almrsat.com\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-10T20:43:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-04T09:07:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/almrsat.com\/wp-content\/uploads\/2024\/06\/\u0645\u0639\u0627\u064a\u064a\u0631.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"824\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"almrsat\" \/>\n<meta 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