{"id":40530,"date":"2024-01-04T07:47:59","date_gmt":"2024-01-04T04:47:59","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=40530"},"modified":"2024-01-07T07:50:45","modified_gmt":"2024-01-07T04:50:45","slug":"%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%aa%d9%86%d8%a7%d9%82%d8%b4-%d9%86-2","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%aa%d9%86%d8%a7%d9%82%d8%b4-%d9%86-2\/","title":{"rendered":"\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0646\u0627\u0642\u0634 &#8221; \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRSs &#8221; \u0627\u0644\u062e\u0645\u064a\u0633 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0664 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a \u0662\u0660\u0662\u0664 &#8230;"},"content":{"rendered":"<p>\u0646\u0627\u0642\u0634 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629 &#8220;\u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0648\u0641\u0642\u0627\u064b<\/p>\n<p>\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRSs &#8221;<\/p>\n<p>\u062d\u0636\u0631 \u062c\u0627\u0646\u0628\u0627\u064b \u0645\u0646\u0647\u0627 \u0627\u0644\u0633\u064a\u062f \u0639\u0645\u064a\u062f \u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u062b\u0627\u0626\u0631 \u0627\u062d\u0645\u062f \u0633\u0639\u062f\u0648\u0646 \u0627\u0644\u0633\u0645\u0627\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0645 .<\/p>\n<p>\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0628\u0647\u0627 \u0627\u0644\u0637\u0627\u0644\u0628 &#8221; \u0631\u0641\u0639\u062a \u062d\u0627\u0632\u0645 \u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u0645\u062f\u0627\u0646\u064a &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0649 : \u062a\u0642\u062f\u064a\u0645 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0645\u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRSs) \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u0648\u0635\u0641\u0647 \u0645\u0635\u062f\u0631\u0627\u064b \u0645\u0647\u0645\u0627\u064b \u064a\u063a\u0630\u064a \u0645\u0627\u064a\u0632\u064a\u062f \u0639\u0646 95% \u0645\u0646 \u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 .<\/p>\n<p>\u0648\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0625\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0623\u0647\u0645\u0647\u0627 : \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRSs) \u0644\u064a\u0643\u0648\u0646 \u0645\u0644\u0627\u0626\u0645\u064b\u0627 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0627\u0630 \u062a\u0645 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRSs) .<\/p>\n<p>\u062a\u0631\u0623\u0633 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0628\u0631\u0649 \u0645\u062d\u0645\u062f \u0637\u0627\u0647\u0631 \u062d\u0645\u0648\u062f\u064a , \u0648\u0639\u0636\u0648\u064a\u0629 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0623\u0634\u0631\u0641 \u0647\u0627\u0634\u0645 \u0641\u0627\u0631\u0633 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u062a\u0643\u0631\u064a\u062a ,\u0648\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0637\u0647 \u0623\u062d\u0645\u062f \u062d\u0633\u0646 , \u0648\u0628\u0625\u0634\u0631\u0627\u0641 \u0648\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0633\u0646\u0627\u0646 \u0632\u0647\u064a\u0631 \u0645\u062d\u0645\u062f \u062c\u0645\u064a\u0644 .<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-40531\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%27720%27%20viewBox%3D%270%200%201080%20720%27%3E%3Crect%20width%3D%271080%27%20height%3D%27720%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991-1024x683.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494670991.jpg 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-40532\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%27720%27%20viewBox%3D%270%200%201080%20720%27%3E%3Crect%20width%3D%271080%27%20height%3D%27720%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192-1024x683.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494673192.jpg 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-40533\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%27720%27%20viewBox%3D%270%200%201080%20720%27%3E%3Crect%20width%3D%271080%27%20height%3D%27720%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802-1024x683.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494675802.jpg 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-40534\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%27720%27%20viewBox%3D%270%200%201080%20720%27%3E%3Crect%20width%3D%271080%27%20height%3D%27720%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249-1024x683.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494678249.jpg 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1080px) 100vw, 1080px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-40535\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298.jpg\" alt=\"\" width=\"1080\" height=\"720\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271080%27%20height%3D%27720%27%20viewBox%3D%270%200%201080%20720%27%3E%3Crect%20width%3D%271080%27%20height%3D%27720%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298-1024x683.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/01\/FB_IMG_1704494680298.jpg 1080w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u0627\u0642\u0634 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629 &#8220;\u0646\u0638\u0627\u0645 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\u0627\u0644\u0637\u0627\u0644\u0628 &#8221; \u0631\u0641\u0639\u062a \u062d\u0627\u0632\u0645 \u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u0645\u062f\u0627\u0646\u064a &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0649 : \u062a\u0642\u062f\u064a\u0645 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0645\u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRSs) \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0628\u0648\u0635\u0641\u0647 \u0645\u0635\u062f\u0631\u0627\u064b \u0645\u0647\u0645\u0627\u064b \u064a\u063a\u0630\u064a \u0645\u0627\u064a\u0632\u064a\u062f \u0639\u0646 95% \u0645\u0646 \u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 . \u0648\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0625\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0623\u0647\u0645\u0647\u0627 : \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 <a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d9%81%d9%8a-%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%aa%d9%86%d8%a7%d9%82%d8%b4-%d9%86-2\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p>\n","protected":false},"author":23,"featured_media":40536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-40530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/40530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/users\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=40530"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/40530\/revisions"}],"predecessor-version":[{"id":40537,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/40530\/revisions\/40537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media\/40536"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=40530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=40530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=40530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}