{"id":11048,"date":"2012-02-23T10:13:01","date_gmt":"2012-02-23T06:43:01","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=11048"},"modified":"2012-02-23T13:58:39","modified_gmt":"2012-02-23T10:28:39","slug":"%d8%af%d8%b1%d8%a2%d9%85%d8%af-%d9%85%d9%88%d8%b3%d8%b3%d8%a7%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%d9%8a-%d8%a8%d9%8a%d9%86%e2%80%8c%d8%a7%d9%84%d9%85%d9%84%d9%84%d9%8a","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1390\/12\/%d8%af%d8%b1%d8%a2%d9%85%d8%af-%d9%85%d9%88%d8%b3%d8%b3%d8%a7%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%d9%8a-%d8%a8%d9%8a%d9%86%e2%80%8c%d8%a7%d9%84%d9%85%d9%84%d9%84%d9%8a\/","title":{"rendered":"\u062f\u0631\u0622\u0645\u062f \u0645\u0648\u0633\u0633\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0628\u064a\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u064a"},"content":{"rendered":"<p style=\"text-align: center\" dir=\"rtl\" align=\"justify\"><img decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/www.accfile.com\/download\/wp-content\/uploads\/2012\/02\/revenue.jpg\" alt=\"\" width=\"300\" height=\"250\" \/><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"font-family: tahoma\">\u0645\u062c\u0644\u0647 \u0628\u064a\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u064a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u064a (IAB) \u0634\u0645\u0627\u0631\u0647 501 \u0645\u0648\u0631\u062e \u0698\u0627\u0646\u0648\u064a\u0647 2012\u060c \u062f\u0631\u0622\u0645\u062f 22 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0628\u0632\u0631\u06af \u062c\u0647\u0627\u0646 \u0648 22 \u0634\u0628\u0643\u0647 (Network) \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062c\u0647\u0627\u0646\u064a \u062f\u0631 \u0633\u0627\u0644 2011 \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u0643\u0631\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u06af\u0632\u0627\u0631\u0634 \u064a\u0627\u062f\u0634\u062f\u0647 \u062f\u0631\u0622\u0645\u062f \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u067e\u0631\u0627\u064a\u0633 \u0648\u0627\u062a\u0631\u0647\u0627\u0648\u0633 \u0643\u0648\u067e\u0631\u0632 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0628\u0632\u0631\u06af\u200c\u062a\u0631\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062c\u0647\u0627\u0646 \u0645\u0639\u0627\u062f\u0644 1\/29 \u0645\u064a\u0644\u064a\u0627\u0631\u062f \u062f\u0644\u0627\u0631 \u0648 \u062f\u0631\u0622\u0645\u062f \u0643\u0648\u0686\u0643\u200c\u062a\u0631\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a 6\/2 \u0645\u064a\u0644\u064a\u0648\u0646 \u062f\u0644\u0627\u0631 \u0627\u0639\u0644\u0627\u0645 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0646\u0645\u0627\u064a\u0647 \u0634\u0645\u0627\u0631\u0647 (1) \u062f\u0631\u0622\u0645\u062f \u062f\u0647 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0628\u064a\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u064a \u062f\u0631 \u0633\u0627\u0644 2011 \u0631\u0627 \u0646\u0645\u0627\u064a\u0634 \u0645\u064a\u200c\u062f\u0647\u062f.<\/span><\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><!--more--><span style=\"color: #ffffff\">.<\/span><\/span><\/p>\n<table width=\"150\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" align=\"left\">\n<tbody>\n<tr>\n<td width=\"100%\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\">\u062c\u0645\u0639 \u062f\u0631\u0622\u0645\u062f \u064a\u0643\u0635\u062f \u0645\u0648\u0633\u0633\u0647 \u0628\u0631\u062a\u0631 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062c\u0647\u0627\u0646 \u062f\u0631 \u0633\u0627\u0644 2011 \u0645\u0639\u0627\u062f\u0644 7\/136 \u0645\u064a\u0644\u064a\u0627\u0631\u062f \u062f\u0644\u0627\u0631 \u0628\u0648\u062f\u0647 \u0643\u0647 40 \u062f\u0631\u0635\u062f \u0622\u0646 \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u0622\u0645\u0631\u064a\u0643\u0627\u064a \u0634\u0645\u0627\u0644\u064a (\u0622\u0645\u0631\u064a\u0643\u0627 + \u0643\u0627\u0646\u0627\u062f\u0627)\u060c 43 \u062f\u0631\u0635\u062f \u0627\u0631\u0648\u067e\u0627\u060c 12 \u062f\u0631\u0635\u062f \u0622\u0633\u064a\u0627\u064a \u0622\u0631\u0627\u0645 \u0648 \u062f\u0648 \u062f\u0631\u0635\u062f \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u062e\u0627\u0648\u0631\u0645\u064a\u0627\u0646\u0647 \u0648 \u0634\u0645\u0627\u0644 \u0622\u0641\u0631\u064a\u0642\u0627 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a.<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"color: #ffffff\">.<\/span><br \/>\n\u06af\u0632\u0627\u0631\u0634 \u064a\u0627\u062f\u0634\u062f\u0647 \u062d\u0643\u0627\u064a\u062a \u062f\u0627\u0631\u062f \u0643\u0647 66 \u062f\u0631\u0635\u062f \u0628\u0627\u0632\u0627\u0631 \u062c\u0647\u0627\u0646\u064a \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0645\u062a\u0639\u0644\u0642 \u0628\u0647 \u0686\u0647\u0627\u0631 \u0645\u0648\u0633\u0633\u0647 \u0628\u0631\u062a\u0631 \u0645\u0648\u0633\u0648\u0645 \u0628\u0647 Big Four = PWC19\u062f\u0631\u0635\u062f\u060c 18= Deloitte\u062f\u0631\u0635\u062f\u060c = E&amp;Y 15\u062f\u0631\u0635\u062f \u0648 14\u062f\u0631\u0635\u062f = KPMG) \u0628\u0648\u062f\u0647 \u0648 \u0633\u0627\u064a\u0631 \u0645\u0648\u0633\u0633\u0627\u062a 34 \u062f\u0631\u0635\u062f \u0628\u0627\u0632\u0627\u0631 \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u064a\u0627\u0631 \u062f\u0627\u0631\u0646\u062f. \u0646\u0645\u0627\u064a\u0647 \u0634\u0645\u0627\u0631\u0647 (3) \u062a\u0631\u0643\u064a\u0628 \u062f\u0631\u0622\u0645\u062f\u064a \u062f\u0647 \u0645\u0648\u0633\u0633\u0647 \u0628\u0632\u0631\u06af \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u064a\u200c\u062f\u0647\u062f.<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"color: #ffffff\">.<\/span><br \/>\n\u0647\u0645\u0686\u0646\u064a\u0646 \u0637\u064a \u0633\u0627\u0644 2011 \u062a\u0639\u062f\u0627\u062f 1.125.000 \u0646\u0641\u0631 \u062f\u0631 \u0627\u064a\u0646 \u062d\u0631\u0641\u0647 \u0645\u0634\u063a\u0648\u0644 \u0643\u0627\u0631 \u0628\u0648\u062f\u0647\u200c\u0627\u0646\u062f \u0643\u0647 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062f\u064a\u0644\u0648\u064a\u062a \u0628\u0627 \u062f\u0627\u0631\u0627 \u0628\u0648\u062f\u0646 180.065\u0646\u0641\u0631 \u062f\u0627\u0631\u0627\u064a \u0628\u064a\u0634\u062a\u0631\u064a\u0646 \u062a\u0639\u062f\u0627\u062f \u067e\u0631\u0633\u0646\u0644 \u0634\u0627\u0645\u0644 \u062d\u0633\u0627\u0628\u0631\u0633 \u0634\u0631\u064a\u0643\u060c 9.673 \u0646\u0641\u0631\u060c \u067e\u0631\u0633\u0646\u0644 \u062d\u0631\u0641\u0647\u200c\u0627\u064a (138.790 \u0646\u0641\u0631)\u060c \u0643\u0627\u062f\u0631 \u0627\u062f\u0627\u0631\u064a (33.103 \u0646\u0641\u0631) \u0628\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0631\u062e\u0644\u0627\u0641 \u06af\u0631\u0627\u064a\u0634 \u0635\u0627\u062d\u0628\u0643\u0627\u0631\u0627\u0646 \u0627\u064a\u0631\u0627\u0646\u064a \u062f\u0631 \u0645\u0648\u0631\u062f \u0643\u0627\u0647\u0634 \u062d\u0642\u200c\u0627\u0644\u0632\u062d\u0645\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a\u060c \u0627\u064a\u0646 \u06af\u0632\u0627\u0631\u0634 \u0631\u0634\u062f \u0642\u0627\u0628\u0644 \u0645\u0644\u0627\u062d\u0638\u0647 \u062d\u0642\u200c\u0627\u0644\u0632\u062d\u0645\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062f\u0631 \u062c\u0647\u0627\u0646 \u0631\u0627 \u0646\u0645\u0627\u064a\u0634 \u0645\u064a\u200c\u062f\u0647\u062f. \u062a\u062c\u0632\u064a\u0647 \u0648 \u062a\u062d\u0644\u064a\u0644 \u06af\u0632\u0627\u0631\u0634 \u064a\u0627\u062f\u0634\u062f\u0647 \u062f\u0631\u0622\u0645\u062f \u0628\u0647 \u0627\u0632\u0627\u064a \u0647\u0631 \u0634\u0631\u064a\u0643 \u0648 \u062f\u0631\u0622\u0645\u062f \u0628\u0647 \u0627\u0632\u0627\u064a \u0647\u0631 \u064a\u0643 \u0627\u0632 \u0643\u0627\u0631\u0643\u0646\u0627\u0646 \u062d\u0631\u0641\u0647\u200c\u200c\u0627\u064a \u062f\u0631 \u0686\u0647\u0627\u0631 \u0645\u0648\u0633\u0633\u0647 \u0628\u0631\u062a\u0631 \u062c\u0647\u0627\u0646 \u0631\u0627 \u0628\u0647 \u0634\u0631\u062d \u0646\u0645\u0627\u064a\u0647 \u0634\u0645\u0627\u0631\u0647 (4) \u0646\u0634\u0627\u0646 \u0645\u064a\u200c\u062f\u0647\u062f.<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"color: #ffffff\">.<\/span><br \/>\n\u0628\u0631\u0631\u0633\u064a \u0646\u0645\u0627\u064a\u0647 \u0630\u064a\u0644 \u0646\u0634\u0627\u0646 \u0645\u064a\u200c\u062f\u0647\u062f \u0643\u0647 \u062d\u062c\u0645 \u0641\u0639\u0627\u0644\u064a\u062a \u062d\u0631\u0641\u0647\u200c\u0627\u064a \u0628\u0631\u0627\u0633\u0627\u0633 \u0646\u0645\u0627\u064a\u0647 \u0634\u0645\u0627\u0631\u0647 (5) \u0643\u0647 \u062f\u0631 \u0633\u0627\u0644 2003 \u0645\u0639\u0627\u062f\u0644 63 \u0645\u064a\u0644\u064a\u0627\u0631\u062f \u062f\u0644\u0627\u0631 \u0628\u0648\u062f\u0647 \u0637\u064a \u064a\u0643 \u062f\u0648\u0631\u0647 \u062f\u0647\u200c\u0633\u0627\u0644\u0647 \u0628\u0647 156 \u0645\u064a\u0644\u064a\u0627\u0631\u062f \u062f\u0644\u0627\u0631 \u0631\u0633\u064a\u062f\u0647 \u0643\u0647 \u0627\u064a\u0646 \u0627\u0641\u0632\u0627\u064a\u0634 \u0628\u0627\u0648\u062c\u0648\u062f \u0633\u0642\u0648\u0637 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u064a \u062c\u0647\u0627\u0646\u064a \u0648 \u0628\u0647\u200c\u062f\u0644\u064a\u0644 \u0646\u064a\u0627\u0632 \u0647\u0631 \u0686\u0647 \u0628\u064a\u0634\u062a\u0631 \u0628\u0647 \u062e\u062f\u0645\u0627\u062a \u0627\u0639\u062a\u0628\u0627\u0631\u0628\u062e\u0634\u064a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f\u06af\u0633\u062a\u0631\u064a \u0635\u0648\u0631\u062a \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"color: #ffffff\">.<\/span><br \/>\n<strong>\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u064a \u0622\u0646\u0643\u0647 \u062c\u0647\u0627\u0646 \u062d\u0631\u0641\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0628\u0627 \u0628\u064a\u0634 \u0627\u0632 5\/1 \u0645\u064a\u0644\u064a\u0648\u0646 \u0646\u0641\u0631 \u0634\u0627\u063a\u0644 \u062d\u0631\u0641\u0647\u200c\u0627\u064a \u062a\u0648\u0627\u0646\u0633\u062a\u0647 \u0627\u0633\u062a \u062c\u0627\u064a\u06af\u0627\u0647 \u0631\u0641\u064a\u0639\u064a \u0631\u0627 \u062f\u0631 \u062a\u062c\u0627\u0631\u062a \u062c\u0647\u0627\u0646\u064a \u0643\u0633\u0628 \u0643\u0646\u062f<\/strong> \u0643\u0647 \u0627\u064a\u0646 \u062c\u0627\u064a\u06af\u0627\u0647 \u0628\u0627\u064a\u062f \u062f\u0631 \u0627\u064a\u0631\u0627\u0646 \u0647\u0645 \u0628\u0627 \u062f\u0631\u0627\u064a\u062a \u0648 \u0645\u0633\u0648\u0648\u0644\u064a\u062a\u200c \u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0645\u0637\u0644\u0648\u0628 \u0648 \u0627\u0631\u0632\u0634\u0645\u0646\u062f \u0643\u0633\u0628 \u0634\u0648\u062f.<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #000000\"><span style=\"color: #ffffff\">.<\/span><br \/>\n\u063a\u0644\u0627\u0645\u062d\u0633\u064a\u0646 \u062f\u0648\u0627\u0646\u064a &#8211;\u00a0\u0639\u0636\u0648 \u0627\u0646\u062c\u0645\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u062e\u0628\u0631\u0647 \u0622\u0645\u0631\u064a\u0643\u0627 \u060c\u0639\u0636\u0648 \u0627\u0646\u062c\u0645\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u062e\u0628\u0631\u0647 \u0627\u064a\u0631\u0627\u0646<\/span><\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\">\u062f\u0646\u06cc\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f<\/p>\n<p style=\"text-align: justify\" dir=\"rtl\" align=\"justify\"><span style=\"color: #ffffff\">.<\/span><\/p>\n<p style=\"text-align: center\" dir=\"rtl\" align=\"justify\"><img decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/www.pic1.iran-forum.ir\/images\/up1\/03311362201790765516.jpg\" alt=\"\" width=\"400\" height=\"350\" \/><br \/>\n<span style=\"color: #ffffff\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u062c\u0644\u0647 \u0628\u064a\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u064a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u064a (IAB) \u0634\u0645\u0627\u0631\u0647 501 \u0645\u0648\u0631\u062e \u0698\u0627\u0646\u0648\u064a\u0647 2012\u060c \u062f\u0631\u0622\u0645\u062f 22 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0628\u0632\u0631\u06af \u062c\u0647\u0627\u0646 \u0648 22 \u0634\u0628\u0643\u0647 (Network) \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062c\u0647\u0627\u0646\u064a \u062f\u0631 \u0633\u0627\u0644 2011 \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u0643\u0631\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u06af\u0632\u0627\u0631\u0634 \u064a\u0627\u062f\u0634\u062f\u0647 \u062f\u0631\u0622\u0645\u062f \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u067e\u0631\u0627\u064a\u0633 \u0648\u0627\u062a\u0631\u0647\u0627\u0648\u0633 \u0643\u0648\u067e\u0631\u0632 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0628\u0632\u0631\u06af\u200c\u062a\u0631\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u062c\u0647\u0627\u0646 \u0645\u0639\u0627\u062f\u0644 1\/29 \u0645\u064a\u0644\u064a\u0627\u0631\u062f \u062f\u0644\u0627\u0631 \u0648 \u062f\u0631\u0622\u0645\u062f \u0643\u0648\u0686\u0643\u200c\u062a\u0631\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u064a 6\/2 \u0645\u064a\u0644\u064a\u0648\u0646 \u062f\u0644\u0627\u0631 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,20],"tags":[8763,4013,8764,8740,3976,8738,3877,8739,8741,8742,8765],"class_list":["post-11048","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-specialty-paper","tag-big-four","tag-deloitte","tag-ey","tag-iab","tag-kpmg","tag-8738","tag-3877","tag-8739","tag----iab","tag-8742","tag-8765"],"views":3293,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/11048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/comments?post=11048"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/11048\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=11048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=11048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=11048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}