{"id":42388,"date":"2014-08-18T23:31:17","date_gmt":"2014-08-18T19:01:17","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=42388"},"modified":"2014-08-18T23:31:17","modified_gmt":"2014-08-18T19:01:17","slug":"%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af-%d8%b1%d9%88%d8%b4-%d8%ad%d9%82%d9%88%d9%82-%d8%b5%d8%a7%d8%ad%d8%a8%d8%a7%d9%86-%d8%b3%d9%87%d8%a7%d9%85-%d8%af%d8%b1-%d8%b5%d9%88%d8%b1%d8%aa","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1393\/05\/%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af-%d8%b1%d9%88%d8%b4-%d8%ad%d9%82%d9%88%d9%82-%d8%b5%d8%a7%d8%ad%d8%a8%d8%a7%d9%86-%d8%b3%d9%87%d8%a7%d9%85-%d8%af%d8%b1-%d8%b5%d9%88%d8%b1%d8%aa\/","title":{"rendered":"\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0631\u0648\u0634 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter\" alt=\"\" src=\"http:\/\/www.hesabras.org\/Portals\/_Rainbow\/Ati_News2\/3962m94034530-1365-4877-afa5-fed551dfdbfc.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\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u00a0(IASB) \u0628\u0647\u200c\u062a\u0627\u0632\u06af\u06cc \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u062f\u0631\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 27\u00a0(IAS 27) \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0631\u0648\u0634 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647\u00bb \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<!--more--><\/p>\n<p style=\"text-align: justify;\">[br]<br \/>\n\u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0628\u0647 \u0628\u0646\u06af\u0627\u0647\u200c\u0647\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0627\u0632 \u0631\u0648\u0634 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u062d\u0633\u0627\u0628\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u062f\u0631 \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0641\u0631\u0639\u06cc\u060c \u0635\u0646\u062f\u0648\u0642\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0645\u0634\u062a\u0631\u06a9 \u0648 \u0634\u0631\u06a9\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/p>\n<p>\u0645\u0646\u0628\u0639:\u062d\u0633\u0627\u0628\u0631\u0633 \u0628\u0647 \u0646\u0642\u0644 \u0627\u0632\u00a0<span style=\"color: #000000;\">IFRS<\/span><\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n<p style=\"text-align: justify;\">[hr]<\/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\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u00a0(IASB) \u0628\u0647\u200c\u062a\u0627\u0632\u06af\u06cc \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u062f\u0631\u00a0\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 27\u00a0(IAS 27) \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0631\u0648\u0634 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647\u00bb \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,22],"tags":[32076],"class_list":["post-42388","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-international-accounting-and-auditing","tag-32076"],"views":2536,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/42388","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=42388"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/42388\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=42388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=42388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=42388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}