{"id":51681,"date":"2025-09-15T18:13:49","date_gmt":"2025-09-15T15:13:49","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=51681"},"modified":"2025-09-15T18:13:49","modified_gmt":"2025-09-15T15:13:49","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-%d8%aa%d8%b7%d8%b1%d8%ad-%d9%86%d8%b8%d8%a7%d9%85%d9%8b%d8%a7-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d9%8b%d8%a7-%d9%85","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-%d8%aa%d8%b7%d8%b1%d8%ad-%d9%86%d8%b8%d8%a7%d9%85%d9%8b%d8%a7-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d9%8b%d8%a7-%d9%85\/","title":{"rendered":"\u0631\u0633\u0627\u0644\u0629 \u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u062a\u0637\u0631\u062d \u00ab\u0646\u0638\u0627\u0645\u064b\u0627 \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u0645\u0642\u062a\u0631\u062d\u064b\u0627 \u0644\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 IFRSs\u00bb \u0641\u064a \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":"

\u0634\u0647\u062f\u062a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (\u0662) \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0661\u0665 \u0623\u064a\u0644\u0648\u0644 \u0662\u0660\u0662\u0665 \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0637\u0627\u0644\u0628\u0629 \u0633\u0627\u0631\u0629 \u062e\u0636\u064a\u0631 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\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\u060c \u0648\u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \u00ab\u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u0644\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0627\u0642 \u0648\u0641\u0642\u064b\u0627 \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)\u00bb.<\/p>\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0642\u062a\u0631\u0627\u062d \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629 \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)\u060c \u0646\u0638\u0631\u064b\u0627 \u0644\u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u064e\u062f \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0638\u0627\u0647\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0638\u0649 \u0628\u0627\u0647\u062a\u0645\u0627\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a\u060c \u0648\u0644\u0636\u0631\u0648\u0631\u0629 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0648\u0642\u062f \u062a\u0636\u0645\u0651\u0646 \u0627\u0644\u0628\u062d\u062b \u0625\u0639\u062f\u0627\u062f \u062f\u0644\u064a\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0642\u062a\u0631\u062d \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/p>\n

\u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0645\u0647\u0645\u0629\u060c \u0623\u0628\u0631\u0632\u0647\u0627: \u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0645\u0648\u062d\u062f \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647 \u062d\u0627\u0644\u064a\u064b\u0627 \u0644\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629\u060c \u0648\u0623\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0627 \u062a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u062a\u062f\u0639\u064a \u0627\u0639\u062a\u0645\u0627\u062f \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0637\u0628\u064a\u0639\u0629 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0648\u064a\u0648\u0627\u0626\u0645 \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

\u062a\u0623\u0644\u0651\u0641\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0646:<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0646\u0635\u0631\u062a \u0635\u0627\u0628\u0631 \u0634\u064a\u062e\u0629 \u2013 \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 \u0635\u0644\u0627\u062d \u0627\u0644\u062f\u064a\u0646 \u2013 \u0631\u0626\u064a\u0633\u064b\u0627.<\/p>\n

\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 \u2013 \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 \u2013 \u0639\u0636\u0648\u064b\u0627.<\/p>\n

\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 \u2013 \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 \u2013 \u0639\u0636\u0648\u064b\u0627.<\/p>\n

\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 \u2013 \u0639\u0645\u064a\u062f \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 \u2013 \u0639\u0636\u0648\u064b\u0627 \u0648\u0645\u0634\u0631\u0641\u064b\u0627.<\/p>\n

\"\" \"\" \"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0634\u0647\u062f\u062a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (\u0662) \u064a\u0648\u0645 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0661\u0665 \u0623\u064a\u0644\u0648\u0644 \u0662\u0660\u0662\u0665 \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0627\u0644\u0637\u0627\u0644\u0628\u0629 \u0633\u0627\u0631\u0629 \u062e\u0636\u064a\u0631 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0641\u064a \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\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\u060c \u0648\u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629: \u00ab\u0646\u0638\u0627\u0645 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\u0645\u0642\u062a\u0631\u062d \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0645\u0647\u0645\u0629\u060c \u0623\u0628\u0631\u0632\u0647\u0627: \u0623\u0646 [\u0625\u0642\u0631\u0623 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