{"id":30448,"date":"2013-04-07T14:26:55","date_gmt":"2013-04-07T09:56:55","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=30448"},"modified":"2013-04-08T08:53:43","modified_gmt":"2013-04-08T04:23:43","slug":"%d9%85%d8%aa%d9%86-%d9%be%d9%8a%d8%b4%d9%86%d9%87%d8%a7%d8%af%d9%8a-%d8%ac%d9%87%d8%aa-%d8%a7%d9%86%d8%b9%d9%83%d8%a7%d8%b3-%d9%85%d9%88%d8%a7%d8%b1%d8%af-%d9%85%d8%b1%d8%aa%d8%a8%d8%b7-%d8%a8%d8%a7","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1392\/01\/%d9%85%d8%aa%d9%86-%d9%be%d9%8a%d8%b4%d9%86%d9%87%d8%a7%d8%af%d9%8a-%d8%ac%d9%87%d8%aa-%d8%a7%d9%86%d8%b9%d9%83%d8%a7%d8%b3-%d9%85%d9%88%d8%a7%d8%b1%d8%af-%d9%85%d8%b1%d8%aa%d8%a8%d8%b7-%d8%a8%d8%a7\/","title":{"rendered":"\u0645\u062a\u0646 \u067e\u064a\u0634\u0646\u0647\u0627\u062f\u064a \u062c\u0647\u062a \u0627\u0646\u0639\u0643\u0627\u0633 \u0645\u0648\u0627\u0631\u062f \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0642\u0627\u0646\u0648\u0646 \u0645\u0628\u0627\u0631\u0632\u0647 \u0628\u0627 \u067e\u0648\u0644\u0634\u0648\u064a\u064a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u064a \u062d\u0633\u0627\u0628\u0631\u0633\u064a \u0635\u0627\u062f\u0631\u0647 ( \u067e\u064a\u0648\u0633\u062a \u0627\u0637\u0644\u0627\u0639\u064a\u0647 \u0634\u0645\u0627\u0631\u0647 92\/34232 \u0645\u0648\u0631\u062e 1392\/1\/17 \u062c\u0627\u0645\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u064a \u0627\u064a\u0631\u0627\u0646 )"},"content":{"rendered":"

\"\"<\/p>\n

( \u067e\u064a\u0648\u0633\u062a \u0627\u0637\u0644\u0627\u0639\u064a\u0647 \u0634\u0645\u0627\u0631\u0647\u00a0\u00a092\/34232<\/span><\/a><\/span><\/span> )<\/p>\n

\u0645\u062a\u0646 \u0632\u064a\u0631 \u0628\u0627\u064a\u062f \u062f\u0631 \u0628\u062e\u0634 “\u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0645\u0648\u0631\u062f \u0633\u0627\u064a\u0631 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a \u0648 \u0645\u0642\u0631\u0631\u0627\u062a\u064a \u2013 \u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0633\u0626\u0648\u0644\u064a\u062a\u0647\u0627\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0648 \u0645\u0642\u0631\u0631\u0627\u062a\u064a \u062d\u0633\u0627\u0628\u0631\u0633” \u060c \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628\u0631\u0633 \u0645\u0633\u062a\u0642\u0644 \u0648 \u0628\u0627\u0632\u0631\u0633 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u062d\u062f\u0647\u0627\u064a \u0645\u0648\u0631\u062f \u0631\u0633\u064a\u062f\u06af\u064a \u062f\u0631\u062c \u06af\u0631\u062f\u062f:<\/span><\/p>\n

<\/p>\n

.<\/span><\/p>\n

“\u062f\u0631 \u0627\u062c\u0631\u0627\u064a \u0645\u0627\u062f\u0647 33 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0627\u062c\u0631\u0627\u064a\u064a \u0645\u0628\u0627\u0631\u0632\u0647 \u0628\u0627 \u067e\u0648\u0644\u0634\u0648\u064a\u064a \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646<\/span><\/span><\/span><\/a>\u060c \u0631\u0639\u0627\u064a\u062a \u0645\u0641\u0627\u062f \u0642\u0627\u0646\u0648\u0646 \u0645\u0632\u0628\u0648\u0631 \u0648 \u0622\u064a\u064a\u0646 \u0646\u0627\u0645\u0647 \u0647\u0627 \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u0647\u0627\u064a \u0627\u062c\u0631\u0627\u064a\u064a \u0645\u0631\u062a\u0628\u0637\u060c \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0686\u0643 \u0644\u064a\u0633\u062a\u0647\u0627\u064a \u0627\u0628\u0644\u0627\u063a\u064a \u0645\u0631\u062c\u0639 \u0630\u064a\u0631\u0628\u0637 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u0647\u0627\u064a \u062d\u0633\u0627\u0628\u0631\u0633\u064a\u060c \u062a\u0648\u0633\u0637 \u0627\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \/ \u0627\u064a\u0646\u062c\u0627\u0646\u0628 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u064a\u0627\u0628\u064a \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u064a\u0646 \u062e\u0635\u0648\u0635 (\u0628\u0647 \u0627\u0633\u062a\u062b\u0646\u0627\u064a \u0645\u0648\u0627\u0631\u062f \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u0628\u0646\u062f\u0647\u0627\u064a \u0632\u064a\u0631 * )\u060c \u0627\u064a\u0646 \u0645\u0648\u0633\u0633\u0647 \/ \u0627\u064a\u0646\u062c\u0627\u0646\u0628 \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0628\u0627 \u0627\u0647\u0645\u064a\u062a\u064a \u062d\u0627\u0643\u064a \u0627\u0632 \u0639\u062f\u0645 \u0631\u0639\u0627\u064a\u062a \u0642\u0648\u0627\u0646\u064a\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u064a\u0627\u062f \u0634\u062f\u0647 \u0628\u0631\u062e\u0648\u0631\u062f \u0646\u0643\u0631\u062f\u0647 \u0627\u0633\u062a”.<\/span><\/p>\n

.<\/span><\/p>\n

* “\u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u064a \u0643\u0647 \u062d\u0633\u0627\u0628\u0631\u0633 \u0648 \u0628\u0627\u0632\u0631\u0633 \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u064a\u0646 \u0631\u0633\u064a\u062f\u06af\u064a\u060c \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u062e\u0627\u0635\u064a \u0627\u0632 \u0639\u062f\u0645 \u0631\u0639\u0627\u064a\u062a \u0628\u0631\u062e\u0648\u0631\u062f \u0646\u0643\u0631\u062f\u0647 \u0627\u0633\u062a\u060c \u0645\u062a\u0646 \u062f\u0627\u062e\u0644 \u067e\u0631\u0627\u0646\u062a\u0632 \u062d\u0630\u0641 \u0645\u064a \u0634\u0648\u062f”.<\/span><\/p>\n

.<\/span><\/p>\n

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.<\/span><\/p>\n

“\u062f\u0631 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648 \u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627\u064a \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647\u060c \u0642\u0648\u0627\u0646\u064a\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u067e\u0648\u0644\u0634\u0648\u064a\u064a \u0628\u0637\u0648\u0631 \u0643\u0627\u0645\u0644 \u0631\u0639\u0627\u064a\u062a \u0634\u062f\u0647 \u0648 \u0647\u064a\u0686\u06af\u0648\u0646\u0647 \u0631\u0648\u064a\u062f\u0627\u062f \u064a\u0627 \u0645\u0639\u0627\u0645\u0644\u0647 \u0627\u064a \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u067e\u0648\u0644\u0634\u0648\u064a\u064a \u0635\u0648\u0631\u062a \u0646\u067e\u0630\u064a\u0631\u0641\u062a\u0647 \u0627\u0633\u062a \u064a\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0647\u0631\u06af\u0648\u0646\u0647 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0634\u0643\u0648\u0643 \u064a\u0627 \u0645\u0638\u0646\u0648\u0646 \u0628\u0647 \u067e\u0648\u0644\u0634\u0648\u064a\u064a\u060c \u0645\u0648\u0627\u0631\u062f \u062f\u0631 \u0627\u0633\u0631\u0639 \u0648\u0642\u062a \u0628\u0647 \u0645\u0631\u0643\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u064a \u0634\u0648\u0631\u0627\u064a \u0639\u0627\u0644\u064a \u0645\u0628\u0627\u0631\u0632\u0647 \u0628\u0627 \u067e\u0648\u0644\u0634\u0648\u064a\u064a \u06af\u0632\u0627\u0631\u0634 \u0634\u062f\u0647 \u0627\u0633\u062a”.<\/span><\/p>\n

.<\/span><\/p>\n

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.<\/span><\/p>\n

\u0645\u0646\u0628\u0639 : \u0633\u0627\u064a\u062a \u062c\u0627\u0645\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u064a \u0627\u064a\u0631\u0627\u0646<\/span><\/p>\n

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

( \u067e\u064a\u0648\u0633\u062a \u0627\u0637\u0644\u0627\u0639\u064a\u0647 \u0634\u0645\u0627\u0631\u0647\u00a0\u00a092\/34232 ) \u0645\u062a\u0646 \u0632\u064a\u0631 \u0628\u0627\u064a\u062f \u062f\u0631 \u0628\u062e\u0634 “\u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0645\u0648\u0631\u062f \u0633\u0627\u064a\u0631 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a \u0648 \u0645\u0642\u0631\u0631\u0627\u062a\u064a \u2013 \u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0633\u0626\u0648\u0644\u064a\u062a\u0647\u0627\u064a \u0642\u0627\u0646\u0648\u0646\u064a \u0648 \u0645\u0642\u0631\u0631\u0627\u062a\u064a \u062d\u0633\u0627\u0628\u0631\u0633” \u060c \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628\u0631\u0633 \u0645\u0633\u062a\u0642\u0644 \u0648 \u0628\u0627\u0632\u0631\u0633 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u062d\u062f\u0647\u0627\u064a \u0645\u0648\u0631\u062f \u0631\u0633\u064a\u062f\u06af\u064a \u062f\u0631\u062c \u06af\u0631\u062f\u062f:<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,21],"tags":[24865,3878,24870,2500,24868,24875,24874,4817,24869,24873,24871,24872,24867,6926,24876,24866],"class_list":["post-30448","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-iranian-association-of-certified-public-accountants","tag---9234232--1392117--","tag-3878","tag----9234232--1392117--","tag-2500","tag-24868","tag-24875","tag-24874","tag-4817","tag-24869","tag-24873","tag-24871","tag-24872","tag--33-----","tag-6926","tag-24876","tag-24866"],"views":9649,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/30448","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=30448"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/30448\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=30448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=30448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=30448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}