{"id":50431,"date":"2025-07-13T18:25:26","date_gmt":"2025-07-13T15:25:26","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=50431"},"modified":"2025-07-13T18:25:26","modified_gmt":"2025-07-13T15:25:26","slug":"%d9%85%d9%86%d9%87%d8%ac-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d8%ad%d8%af%d9%8a%d8%ab-%d9%8a%d8%b1%d8%aa%d9%83%d8%b2-%d8%a5%d9%84%d9%89-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ifrss-%d9%81%d9%8a-%d8%b1","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%85%d9%86%d9%87%d8%ac-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d8%ad%d8%af%d9%8a%d8%ab-%d9%8a%d8%b1%d8%aa%d9%83%d8%b2-%d8%a5%d9%84%d9%89-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ifrss-%d9%81%d9%8a-%d8%b1\/","title":{"rendered":"\u0645\u0646\u0647\u062c \u0645\u062d\u0627\u0633\u0628\u064a \u062d\u062f\u064a\u062b \u064a\u0631\u062a\u0643\u0632 \u0625\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 IFRSs \u0641\u064a \u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644"},"content":{"rendered":"<p>\u064a\u0648\u0645 \u0627\u0644\u0627\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 13 \u062a\u0645\u0648\u0632 2025 &#8230;<\/p>\n<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; \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0644\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \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 IFRSs &#8221;<\/p>\n<p>\u062d\u0636\u0631 \u062c\u0627\u0646\u0628\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0633\u0627\u062f\u0629 \u0645\u0639\u0627\u0648\u0646\u064a \u0627\u0644\u0639\u0645\u064a\u062f \u0644\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 .<\/p>\n<p>\u0627\u0633\u062a\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; \u0648\u0644\u064a\u062f \u062e\u0636\u0631 \u0648\u0644\u064a \u0627\u0644\u0628\u064a\u0627\u062a\u064a &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649 : \u0627\u0642\u062a\u0631\u0627\u062d \u062f\u0644\u064a\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u0628\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \u0641\u064a \u0636\u0648\u0621 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0650\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.(IFRSs) \u0641\u0636\u0644\u0627 \u0639\u0646 \u0627\u0642\u062a\u0631\u0627\u062d \u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \u0641\u064a \u0636\u0648\u0621\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0650\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.<\/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 : \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0648\u064a\u0634\u0645\u0644 \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u063a\u064a\u0631 \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u0644\u0627 \u0627\u0644\u062d\u0635\u0631 \u0628\u0646\u062f \u0641\u0627\u0626\u0636 \u0625\u0650\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647 \u0648\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648\u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0647 \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0627\u0644\u0622\u062e\u0631 \u0648\u0645\u0646 \u0636\u0645\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0628\u0627\u0646\u064a (\u0623\u064e\u062d\u0648\u0627\u0636 \u0627\u0644\u062a\u0631\u0633\u064a\u0628\u060c \u0627\u0644\u0641\u0644\u0627\u062a\u0631\u060c \u0622\u0628\u0627\u0631 \u0627\u0644\u0645\u0627\u0621&#8230;.. \u0627\u0644\u062e)<\/p>\n<p>\u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0651\u064e\u0629 \u062c\u062f\u064a\u062f\u0629 \u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 IFRS18 \u064a\u0624\u062f\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0651\u064e\u0629 \u062c\u062f\u064a\u062f\u0629\u060c \u0645\u0646\u0647\u0627 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0627\u0644\u0622\u062e\u0631<\/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\u062f\u0643\u062a\u0648\u0631 \u0632\u064a\u0627\u062f \u0647\u0627\u0634\u0645 \u064a\u062d\u064a\u0649 , \u0648\u0639\u0636\u0648\u064a\u0629 \u0643\u0644\u064d \u0645\u0646 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0627\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 \u0647\u064a\u062b\u0645 \u0647\u0627\u0634\u0645 \u0642\u0627\u0633\u0645 , \u0648\u0628\u0625\u0634\u0631\u0627\u0641 \u0648\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0633\u064a\u062f \u0639\u0645\u064a\u062f \u0627\u0644\u0643\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \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-medium wp-image-50432\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845017.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50433\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401844434.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50434\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843813.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50435\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401843189.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50436\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401847457.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50437\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846817.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50438\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401846176.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-50439\" src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-300x200.png\" data-orig-src=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-300x200.png\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-200x133.png 200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-300x200.png 300w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-400x267.png 400w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-600x400.png 600w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-768x512.png 768w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-800x533.png 800w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-1024x682.png 1024w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562-1200x800.png 1200w, https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-content\/uploads\/sites\/24\/2025\/07\/processed_1752401845562.png 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u0648\u0645 \u0627\u0644\u0627\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 13 \u062a\u0645\u0648\u0632 2025 &#8230; \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; \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0644\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \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 IFRSs &#8221; \u062d\u0636\u0631 \u062c\u0627\u0646\u0628\u0627 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0633\u0627\u062f\u0629 \u0645\u0639\u0627\u0648\u0646\u064a \u0627\u0644\u0639\u0645\u064a\u062f \u0644\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 . \u0627\u0633\u062a\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; \u0648\u0644\u064a\u062f \u062e\u0636\u0631 \u0648\u0644\u064a \u0627\u0644\u0628\u064a\u0627\u062a\u064a &#8221; \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649 : \u0627\u0642\u062a\u0631\u0627\u062d \u062f\u0644\u064a\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u0628\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \u0641\u064a \u0636\u0648\u0621 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0650\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.(IFRSs) \u0641\u0636\u0644\u0627 \u0639\u0646 \u0627\u0642\u062a\u0631\u0627\u062d \u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0641\u064a \u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0645\u0627\u0621 \u0627\u0644\u0639\u0631\u0627\u0642 \u0641\u064a \u0636\u0648\u0621\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0650\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a. \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 : <a href=\"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%85%d9%86%d9%87%d8%ac-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d8%ad%d8%af%d9%8a%d8%ab-%d9%8a%d8%b1%d8%aa%d9%83%d8%b2-%d8%a5%d9%84%d9%89-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ifrss-%d9%81%d9%8a-%d8%b1\/\"> [\u0625\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f]<\/a><\/p>\n","protected":false},"author":91,"featured_media":50432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-50431","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\/50431","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\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=50431"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50431\/revisions"}],"predecessor-version":[{"id":50440,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/posts\/50431\/revisions\/50440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media\/50432"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=50431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=50431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=50431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}