{"id":42702,"date":"2014-09-15T23:04:04","date_gmt":"2014-09-15T18:34:04","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=42702"},"modified":"2014-09-15T23:04:04","modified_gmt":"2014-09-15T18:34:04","slug":"%d8%ae%d8%b7%d8%b1%d8%a7%d8%aa-%d9%86%d8%af%db%8c%d8%af%d9%87-%da%af%d8%b1%d9%81%d8%aa%d9%86-%d8%af%d8%b1%d8%a7%d9%85%d8%af-%d8%aa%d8%ad%d9%82%d9%82%e2%80%8c%d9%86%db%8c%d8%a7%d9%81%d8%aa%d9%87","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1393\/06\/%d8%ae%d8%b7%d8%b1%d8%a7%d8%aa-%d9%86%d8%af%db%8c%d8%af%d9%87-%da%af%d8%b1%d9%81%d8%aa%d9%86-%d8%af%d8%b1%d8%a7%d9%85%d8%af-%d8%aa%d8%ad%d9%82%d9%82%e2%80%8c%d9%86%db%8c%d8%a7%d9%81%d8%aa%d9%87\/","title":{"rendered":"\u062e\u0637\u0631\u0627\u062a \u0646\u062f\u06cc\u062f\u0647 \u06af\u0631\u0641\u062a\u0646 \u062f\u0631\u0627\u0645\u062f \u062a\u062d\u0642\u0642\u200c\u0646\u06cc\u0627\u0641\u062a\u0647"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter\" alt=\"\" src=\"http:\/\/t0.gstatic.com\/images?q=tbn:ANd9GcQ90vDm5TI91JBH5Z1z0gX2mZTCb-DsAnHR1AFC70h3iDPFhG4u\" width=\"310\" height=\"220\" \/><\/p>\n<p style=\"text-align: justify;\">\u0647\u0627\u0646\u0633 \u0647\u0648\u06af\u0631\u0648\u0631\u0633\u062a\u00a0(Hans Hoogervorst) \u0631\u0626\u06cc\u0633\u00a0\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) \u062f\u0631 \u0633\u062e\u0646\u0631\u0627\u0646\u06cc \u062e\u0648\u062f \u06a9\u0647 \u062f\u0631 \u0631\u0648\u0632 3 \u0633\u067e\u062a\u0627\u0645\u0628\u0631 2014 \u062f\u0631 \u062a\u0648\u06a9\u06cc\u0648\u06cc \u0698\u0627\u067e\u0646 \u0627\u06cc\u0631\u0627\u062f \u06a9\u0631\u062f\u060c \u062f\u0631\u0628\u0627\u0631\u0647 \u067e\u0631\u0648\u0698\u0647 \u0647\u06cc\u0626\u062a \u0628\u0631\u0627\u06cc \u0628\u0647 \u009d\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0641\u0647\u0648\u0645\u06cc \u0648 \u062e\u0637\u0631\u0627\u062a \u0646\u062f\u06cc\u062f\u0647 \u06af\u0631\u0641\u062a\u0646 \u062f\u0631\u0627\u0645\u062f\u0647\u0627 \u0648 \u0632\u06cc\u0627\u0646\u0647\u0627\u06cc \u062a\u062d\u0642\u0642 \u009d\u0646\u06cc\u0627\u0641\u062a\u0647 \u0635\u062d\u0628\u062a \u06a9\u0631\u062f.<!--more--><\/p>\n<p style=\"text-align: justify;\">[br]<br \/>\n\u0648\u06cc \u0645\u0639\u062a\u0642\u062f \u0627\u0633\u062a \u06a9\u0647 \u0645\u0633\u062a\u062b\u0646\u06cc \u009d\u06a9\u0631\u062f\u0646 \u0647\u0645\u0647 \u062f\u0631\u0627\u0645\u062f\u0647\u0627 \u0648 \u0632\u06cc\u0627\u0646\u0647\u0627\u06cc \u062a\u062d\u0642\u0642 \u009d\u0646\u06cc\u0627\u0641\u062a\u0647 \u0627\u0632 \u0633\u0648\u062f\u0648\u0632\u06cc\u0627\u0646 \u062b\u0628\u062a \u009d\u0634\u062f\u0647\u060c \u0645\u0646\u062c\u0631 \u0628\u0647 \u0627\u0631\u0627\u0626\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0635\u062d\u06cc\u062d \u0628\u0646\u06af\u0627\u0647 \u0646\u062e\u0648\u0627\u0647\u062f \u0634\u062f.<br \/>\n\u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u062a\u0646 \u06a9\u0627\u0645\u0644 \u0633\u062e\u0646\u0631\u0627\u0646\u06cc \u0648\u06cc\u00a0<a href=\"http:\/\/www.ifrs.org\/Alerts\/Conference\/Documents\/2014\/Speech-Hans-Hoogervorst-Dangers-of-ignoring-unrealised-income-September-2014.pdf\" target=\"_blank\"><span style=\"text-decoration: underline; color: #ff6600;\">\u0627\u06cc\u0646\u062c\u0627<\/span><\/a>\u00a0\u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\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\u0627\u0646\u0633 \u0647\u0648\u06af\u0631\u0648\u0631\u0633\u062a\u00a0(Hans Hoogervorst) \u0631\u0626\u06cc\u0633\u00a0\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) \u062f\u0631 \u0633\u062e\u0646\u0631\u0627\u0646\u06cc \u062e\u0648\u062f \u06a9\u0647 \u062f\u0631 \u0631\u0648\u0632 3 \u0633\u067e\u062a\u0627\u0645\u0628\u0631 2014 \u062f\u0631 \u062a\u0648\u06a9\u06cc\u0648\u06cc \u0698\u0627\u067e\u0646 \u0627\u06cc\u0631\u0627\u062f \u06a9\u0631\u062f\u060c \u062f\u0631\u0628\u0627\u0631\u0647 \u067e\u0631\u0648\u0698\u0647 \u0647\u06cc\u0626\u062a \u0628\u0631\u0627\u06cc \u0628\u0647 \u009d\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0641\u0647\u0648\u0645\u06cc \u0648 \u062e\u0637\u0631\u0627\u062a \u0646\u062f\u06cc\u062f\u0647 \u06af\u0631\u0641\u062a\u0646 \u062f\u0631\u0627\u0645\u062f\u0647\u0627 \u0648 \u0632\u06cc\u0627\u0646\u0647\u0627\u06cc \u062a\u062d\u0642\u0642 \u009d\u0646\u06cc\u0627\u0641\u062a\u0647 \u0635\u062d\u0628\u062a \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":[18,22],"tags":[32255,32256],"class_list":["post-42702","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-international-accounting-and-auditing","tag-32255","tag-32256"],"views":1262,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/42702","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=42702"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/42702\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=42702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=42702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=42702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}