{"id":41418,"date":"2014-06-19T14:20:25","date_gmt":"2014-06-19T09:50:25","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=41418"},"modified":"2014-07-11T16:09:12","modified_gmt":"2014-07-11T11:39:12","slug":"%d9%be%db%8c%d8%b4%c2%9d%d9%86%d9%88%db%8c%d8%b3%d9%8a-%d8%a8%d8%a7-%d8%b9%d9%86%d9%88%d8%a7%d9%86-%d9%88%d8%a7%d8%ad%d8%af%d9%87%d8%a7%db%8c-%d8%b3%d8%b1%d9%85%d8%a7%db%8c%d9%87%c2%9d-%da%af%d8%b0","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1393\/03\/%d9%be%db%8c%d8%b4%c2%9d%d9%86%d9%88%db%8c%d8%b3%d9%8a-%d8%a8%d8%a7-%d8%b9%d9%86%d9%88%d8%a7%d9%86-%d9%88%d8%a7%d8%ad%d8%af%d9%87%d8%a7%db%8c-%d8%b3%d8%b1%d9%85%d8%a7%db%8c%d9%87%c2%9d-%da%af%d8%b0\/","title":{"rendered":"\u067e\u06cc\u0634\u009d\u0646\u0648\u06cc\u0633\u064a \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u009d \u06af\u0630\u0627\u0631\u06cc"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter\" alt=\"\" src=\"http:\/\/hesabras.org\/Portals\/_Rainbow\/Ati_News2\/3962m789fcadd-813c-4900-aab0-8fb4ec4e06c5.jpg\" width=\"300\" height=\"200\" \/><\/p>\n<p style=\"text-align: justify;\">\u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u009d\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u00a0(IASB) \u0628\u0647\u009d \u062a\u0627\u0632\u06af\u06cc \u067e\u06cc\u0634\u009d\u0646\u0648\u06cc\u0633 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc \u0628\u0627 \u0639\u0646\u0648\u0627\u0646\u00ab\u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u009d \u06af\u0630\u0627\u0631\u06cc- \u0627\u0639\u0645\u0627\u0644 \u0645\u0648\u0627\u0631\u062f \u0627\u0633\u062a\u062b\u0646\u0627\u06cc \u0627\u062f\u063a\u0627\u0645\u00bb \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc \u062f\u0631\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646\u009d \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0645\u0627\u0631\u0647 10\u00a0(IFRS 10)\u00a0\u0648\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646 \u009d\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 28\u00a0(IAS 28) \u0627\u0633\u062a \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f.<!--more--><\/p>\n<p style=\"text-align: justify;\">[br]<br \/>\n\u0641\u0631\u0635\u062a \u0627\u0631\u0633\u0627\u0644 \u0646\u0638\u0631\u0627\u062a \u062a\u0627 15 \u0633\u067e\u062a\u0627\u0645\u0628\u0631 2014 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<p style=\"text-align: justify;\">\u0628\u0631\u0627\u064a \u062f\u0633\u062a\u0631\u0633\u064a \u0628\u0647 \u0645\u062a\u0646 \u0643\u0627\u0645\u0644 <a href=\"http:\/\/hesabras.org\/Portals\/_Rainbow\/images\/default\/vahed%20sarmaye%20gozari.pdf\" target=\"_blank\"><span style=\"text-decoration: underline; color: #ff6600;\">\u0627\u064a\u0646\u062c\u0627<\/span><\/a> \u0643\u0644\u064a\u0643 \u0643\u0646\u064a\u062f.<\/p>\n<p style=\"text-align: justify;\">\u0645\u0646\u0628\u0639:\u062d\u0633\u0627\u0628\u0631\u0633<\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u009d\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u00a0(IASB) \u0628\u0647\u009d \u062a\u0627\u0632\u06af\u06cc \u067e\u06cc\u0634\u009d\u0646\u0648\u06cc\u0633 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc \u0628\u0627 \u0639\u0646\u0648\u0627\u0646\u00ab\u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u009d \u06af\u0630\u0627\u0631\u06cc- \u0627\u0639\u0645\u0627\u0644 \u0645\u0648\u0627\u0631\u062f \u0627\u0633\u062a\u062b\u0646\u0627\u06cc \u0627\u062f\u063a\u0627\u0645\u00bb \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc \u062f\u0631\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646\u009d \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0645\u0627\u0631\u0647 10\u00a0(IFRS 10)\u00a0\u0648\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646 \u009d\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 28\u00a0(IAS 28) \u0627\u0633\u062a \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1],"tags":[31496,31497],"class_list":["post-41418","post","type-post","status-publish","format-standard","hentry","category-accounting-standards","category-accounting","tag-31496","tag-31497"],"views":2336,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/41418","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/comments?post=41418"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/41418\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=41418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=41418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=41418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}