{"id":57078,"date":"2026-03-09T20:21:28","date_gmt":"2026-03-09T17:21:28","guid":{"rendered":"https:\/\/uomosul.edu.iq\/administrationeconomic\/?p=57078"},"modified":"2026-03-09T20:21:28","modified_gmt":"2026-03-09T17:21:28","slug":"%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/administrationeconomic\/%d9%82%d8%b3%d9%85-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d9%83%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d9%88%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7-13\/","title":{"rendered":"\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 \u0628\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \u064a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u062f\u0628\u0644\u0648\u0645 \u0639\u0627\u0644\u064d \u062d\u0648\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IPSAS"},"content":{"rendered":"

\u0634\u0647\u062f\u062a \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0645\u0648\u0635\u0644 \/ \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u064a\u0648\u0645 \u0627\u0644\u0623\u062d\u062f \u0627\u0644\u0645\u0648\u0627\u0641\u0642 (8 \u0622\u0630\u0627\u0631 2026)\u060c \u0641\u064a \u0642\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0631\u0642\u0645 (2) \u0641\u064a \u0627\u0644\u0643\u0644\u064a\u0629\u060c \u0645\u0646\u0627\u0642\u0634\u0629 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u062f\u0628\u0644\u0648\u0645 \u0627\u0644\u0639\u0627\u0644\u064a \u0641\u064a \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0633\u0648\u0645\u0629:<\/p>\n

“\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IPSAS 2 \u0648\u062f\u0648\u0631\u0647 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0643\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u2013 \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629”<\/p>\n

\u0644\u0644\u0637\u0627\u0644\u0628\u0629: \u0647\u062f\u0649 \u0633\u0639\u062f \u062d\u0627\u0632\u0645 \u0627\u0644\u0635\u0627\u0626\u063a.<\/p>\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u062f\u0648\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSAS 2) \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0646\u062a\u064a\u062c\u0629 \u062a\u0632\u0627\u064a\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u062a\u0633\u0627\u0639 \u062d\u062c\u0645 \u0648\u062a\u0639\u0642\u0651\u062f \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629. \u0625\u0630 \u0644\u0645 \u064a\u0639\u062f \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0645\u0642\u062a\u0635\u0631\u064b\u0627 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646 \u0645\u062f\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0641\u0642 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a\u060c \u0628\u0644 \u0623\u0635\u0628\u062d \u064a\u0634\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u063a\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0628\u0648\u0635\u0641\u0647 \u0648\u0633\u064a\u0644\u0629 \u0627\u062a\u0635\u0627\u0644 \u0631\u0626\u064a\u0633\u0629 \u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0639\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n

\u0648\u0623\u0628\u0631\u0632 \u0645\u0627 \u062a\u0648\u0635\u0644\u062a \u0625\u0644\u064a\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/p>\n

1- \u0623\u0646 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 IPSAS 2 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n

2- \u064a\u0639\u0632\u0632 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0648\u064a\u0631 \u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

3- \u064a\u0648\u0641\u0631 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0639\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062f\u0639\u0645\u0647 \u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u062a\u0631\u0634\u064a\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n

\u0648\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\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 \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 \u0637\u0647 \u0623\u062d\u0645\u062f \u062d\u0633\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\u0645\u062f\u0631\u0633 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0631\u0628\u0627\u0628 \u0639\u062f\u0646\u0627\u0646 \u0634\u0647\u0627\u0628 \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 \u0639\u0644\u064a \u0645\u0627\u0644 \u0627\u0644\u0644\u0647 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \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 \u0648\u0645\u0634\u0631\u0641\u064b\u0627.<\/p>\n

\"\"<\/p>\n

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

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