{"id":43786,"date":"2024-09-18T13:20:52","date_gmt":"2024-09-18T10:20:52","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=43786"},"modified":"2024-09-18T17:20:51","modified_gmt":"2024-09-18T14:20:51","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-%d8%aa-9","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-%d8%aa-9\/","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; \u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u064a (IFRSs ) \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 &#8221; \u0627\u0644\u0627\u0631\u0628\u0639\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 18 \u0627\u064a\u0644\u0648\u0644 \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\u0627\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 &#8221; \u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u064a (IFRSs) \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 &#8221;<\/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; \u0639\u0645\u0631 \u062c\u0627\u0633\u0645 \u0645\u062d\u0645\u062f &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649: \u0627\u062e\u062a\u0628\u0627\u0631 \u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u064a (IFRSs) \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0635\u0640\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u060c \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0630\u0644\u0643 \u062a\u0637\u0631\u0642\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0640\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0646\u0627\u0642\u0634\u0629 \u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u0644\u062a\u0628\u0646\u064a (IFRSs).<\/p>\n<p>\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0623\u0647\u0645\u0647\u0627: \u0636\u0631\u0648\u0631\u0629 \u0642\u064a\u0627\u0645 \u0627\u0644\u0628\u0627\u062d\u062b\u064a\u0646 \u0628\u0628\u0630\u0644 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062c\u0647\u0648\u062f \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0642\u0627\u064a\u064a\u0633 \u062e\u0627\u0635\u0640\u0629 \u0628\u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u062e\u0635\u0640\u0627\u0626\u0635 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0645\u0646\u0634\u0640\u0648\u0631\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0628\u0635\u0640\u0648\u0631\u0629 \u062e\u0627\u0635\u0640\u0629.<\/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 \u0645\u0627\u0647\u0631 \u0639\u0644\u064a \u062d\u0633\u064a\u0646\u00a0 , \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\u0629 \u062a\u0627\u0646\u064a\u0627 \u0642\u0627\u062f\u0631 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0643\u0648\u0643 , \u0648 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0633\u064a\u0641 \u0627\u0644\u062f\u064a\u0646 \u0623\u0645\u062c\u062f \u0627\u0633\u0645\u0627\u0639\u064a\u0644 , \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 \u0637\u0647 \u0627\u062d\u0645\u062f \u062d\u0633\u0646 .<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-43787\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018.jpg\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0018.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1280px) 100vw, 1280px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-43788\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017.jpg\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0017.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1280px) 100vw, 1280px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-43789\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014.jpg\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0014.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1280px) 100vw, 1280px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-43790\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016.jpg\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0016.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1280px) 100vw, 1280px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-full wp-image-43791\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0015.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0015.jpg\" alt=\"\" width=\"1280\" height=\"853\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271280%27%20height%3D%27853%27%20viewBox%3D%270%200%201280%20853%27%3E%3Crect%20width%3D%271280%27%20height%3D%27853%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0015-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0015-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2024\/09\/IMG-20240918-WA0015-400x267.jpg 400w, 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\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; \u0639\u0645\u0631 \u062c\u0627\u0633\u0645 \u0645\u062d\u0645\u062f &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649: \u0627\u062e\u062a\u0628\u0627\u0631 \u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u064a (IFRSs) \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0645\u0635\u0640\u0627\u0631\u0641 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u060c \u0648\u0644\u062a\u062d\u0642\u064a\u0642 \u0630\u0644\u0643 \u062a\u0637\u0631\u0642\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0640\u0629 \u0627\u0644\u0649 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0627\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u0646\u0627\u0642\u0634\u0629 \u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0648\u0633\u064a\u0637 \u0644\u062a\u0628\u0646\u064a (IFRSs). \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 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