{"id":59354,"date":"2017-01-22T01:03:04","date_gmt":"2017-01-21T21:33:04","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=59354"},"modified":"2017-01-23T00:11:31","modified_gmt":"2017-01-22T20:41:31","slug":"%d9%85%d8%b7%d8%a7%d9%84%d8%a8-%d8%a2%d9%85%d9%88%d8%b2%d8%b4%db%8c-%d9%85%d8%b1%d8%aa%d8%a8%d8%b7-%d8%a8%d8%a7-%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af%d9%87%d8%a7%db%8c-%d8%a8%db%8c","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1395\/11\/%d9%85%d8%b7%d8%a7%d9%84%d8%a8-%d8%a2%d9%85%d9%88%d8%b2%d8%b4%db%8c-%d9%85%d8%b1%d8%aa%d8%a8%d8%b7-%d8%a8%d8%a7-%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af%d9%87%d8%a7%db%8c-%d8%a8%db%8c\/","title":{"rendered":"\u0645\u0637\u0627\u0644\u0628 \u0622\u0645\u0648\u0632\u0634\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)"},"content":{"rendered":"<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter \" src=\"http:\/\/cdn.persiangig.com\/preview\/V9GpPZFAXp\/IFRS-Standard-Index-way2pay-93-08-29.png\" alt=\"\" width=\"387\" height=\"224\" \/><\/p>\n<p style=\"text-align: justify;\">\u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0648\u0631\u0633 \u0648 \u0627\u0648\u0631\u0627 \u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc IFRS \u0648 \u0622\u0645\u0648\u0632\u0634 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062f\u0648 \u06af\u0632\u0627\u0631\u0634 \u0622\u0645\u0648\u0632\u0634\u06cc \u0645\u0646\u062a\u0634\u0631 \u06a9\u0631\u062f.<!--more--><\/p>\n<p style=\"text-align: justify;\">[br]<\/p>\n<div class=\"row\" style=\"text-align: justify;\">\n<div class=\"col-md-12 col-lg-12 col-sm-12 \">\n<p class=\"lead well\">\u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc(IFRS) \u0648 \u0622\u0645\u0648\u0632\u0634 \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u0628\u0647 <a href=\"http:\/\/ifrs.seo.ir\/News\/Index\/MTI=\/%D9%85%D8%B7%D8%A7%D9%84%D8%A8-%D8%A2%D9%85%D9%88%D8%B2%D8%B4%DB%8C-%D9%85%D8%B1%D8%AA%D8%A8%D8%B7-%D8%A8%D8%A7-%D8%A7%D8%B3%D8%AA%D8%A7%D9%86%D8%AF%D8%A7%D8%B1%D8%AF%D9%87%D8%A7%DB%8C-%D8%A8%DB%8C%D9%86-%D8%A7%D9%84%D9%85%D9%84%D9%84%DB%8C-%DA%AF%D8%B2%D8%A7%D8%B1%D8%B4%DA%AF%D8%B1%DB%8C-%D9%85%D8%A7%D9%84%DB%8C-(IFRS)\" target=\"_blank\"><span style=\"text-decoration: underline; color: #ff6600;\">\u067e\u06cc\u0648\u0633\u062a<\/span><\/a> \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u06a9\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u067e\u06cc\u0634 \u0646\u0648\u06cc\u0633 \u062a\u0647\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u062c\u0647\u062a \u0628\u0647\u0631\u0647\u200c\u0628\u0631\u062f\u0627\u0631\u06cc \u0622\u0645\u0648\u0632\u0634\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f: 1- \u0645\u0642\u0627\u06cc\u0633\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 IFRS \u060c \u0635\u0631\u0641\u0627 \u0627\u0632 \u0645\u0646\u0638\u0631 \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 2- \u062a\u0631\u062c\u0645\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0645\u0627\u0631\u0647 1 (\u067e\u0630\u06cc\u0631\u0634 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0646\u062e\u0633\u062a\u06cc\u0646 \u0628\u0627\u0631).<\/p>\n<\/div>\n<\/div>\n<div class=\"row\">\n<p dir=\"RTL\" style=\"text-align: justify;\"><span lang=\"FA\">\u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (<\/span><span dir=\"LTR\">IFRS<\/span><span lang=\"FA\">) \u0648 \u0622\u0645\u0648\u0632\u0634 \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u0628\u0647 \u067e\u06cc\u0648\u0633\u062a \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u062c\u0647\u062a \u0628\u0647\u0631\u0647<\/span><span lang=\"FA\">\u200c<\/span><span lang=\"FA\">\u0628\u0631\u062f\u0627\u0631\u06cc \u0622\u0645\u0648\u0632\u0634\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647<\/span><span lang=\"FA\">\u200c<\/span><span lang=\"FA\">\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f:<\/span><\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\">1-\u00a0<span lang=\"FA\">\u0645\u0642\u0627\u06cc\u0633\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 <\/span><span dir=\"LTR\">IFRS<\/span><span lang=\"FA\"> \u060c \u0635\u0631\u0641\u0627 \u0627\u0632 \u0645\u0646\u0638\u0631 \u0627\u0646\u062f\u0627\u0632\u0647<\/span><span lang=\"FA\">\u200c<\/span><span lang=\"FA\">\u06af\u06cc\u0631\u06cc \u0648<\/span><\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\">2-<span lang=\"FA\">\u062a\u0631\u062c\u0645\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0634\u0645\u0627\u0631\u0647 1 (\u067e\u0630\u06cc\u0631\u0634 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646 \u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0646\u062e\u0633\u062a\u06cc\u0646 \u0628\u0627\u0631).<\/span><\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\"><span lang=\"FA\">*\u0644\u0627\u0632\u0645 \u0628\u0647 \u0630\u06a9\u0631 \u0627\u0633\u062a \u0645\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0627 \u0628\u0647 \u0647\u0645\u062a \u0627\u062f\u0627\u0631\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0648\u0631\u0633 \u0648 \u0627\u0648\u0631\u0627\u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u062a\u0647\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u062f\u06cc\u0647\u06cc \u0627\u0633\u062a \u0627\u06cc\u0646 \u0645\u0637\u0627\u0644\u0628 \u0648\u06cc\u0631\u0627\u06cc\u0634 \u0646\u062e\u0633\u062a\u06cc\u0646 \u0628\u0648\u062f\u0647 \u0648 \u067e\u0633 \u0627\u0632 \u0628\u0631\u0631\u0633\u06cc \u062f\u0631 \u06a9\u0645\u06cc\u062a\u0647 \u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc \u0648 \u0627\u0633\u062a\u0645\u0627\u0639 \u0646\u0638\u0631\u0627\u062a \u062e\u0628\u0631\u06af\u0627\u0646 \u0627\u06cc\u0646 \u062d\u0648\u0632\u0647 \u0642\u0627\u0628\u0644 \u0627\u0631\u062c\u0627\u0639 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f. \u0627\u0632 \u0627\u06cc\u0646\u0631\u0648 \u062e\u0648\u0627\u0647\u0634\u0645\u0646\u062f \u0627\u0633\u062a \u06a9\u0644\u06cc\u0647 \u0646\u0638\u0631\u0627\u062a \u0648 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0622\u062f\u0631\u0633 \u0627\u06cc\u0645\u06cc\u0644 <\/span><span lang=\"FA\">IFRS@SEO.IR<\/span><span lang=\"FA\">\u00a0\u0627\u0631\u0633\u0627\u0644 \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/span><\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\">[br]<\/p>\n<p dir=\"RTL\" style=\"text-align: justify;\">[hr]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0648\u0631\u0633 \u0648 \u0627\u0648\u0631\u0627 \u0642 \u0628\u0647\u0627\u062f\u0627\u0631 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc IFRS \u0648 \u0622\u0645\u0648\u0632\u0634 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062f\u0648 \u06af\u0632\u0627\u0631\u0634 \u0622\u0645\u0648\u0632\u0634\u06cc \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":[18,19],"tags":[3377,44409,44410],"class_list":["post-59354","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-accounting-news","tag-3377","tag-44409","tag-44410"],"views":1413,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/59354","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=59354"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/59354\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=59354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=59354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=59354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}