{"id":7163,"date":"2011-11-28T12:48:38","date_gmt":"2011-11-28T09:18:38","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=7163"},"modified":"2011-12-22T12:57:42","modified_gmt":"2011-12-22T09:27:42","slug":"%d9%be%d8%a7%d8%b3%d8%ae%e2%80%8c-%d8%b3%d8%a7%d8%b2%d9%85%d8%a7%d9%86-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c-%d8%a8%d9%87-%db%8c%d8%a7%d8%af%d8%af%d8%a7%d8%b4%d8%aa-%d9%85%d9%86%d8%aa%d8%b4%d8%b1","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1390\/09\/%d9%be%d8%a7%d8%b3%d8%ae%e2%80%8c-%d8%b3%d8%a7%d8%b2%d9%85%d8%a7%d9%86-%d8%ad%d8%b3%d8%a7%d8%a8%d8%b1%d8%b3%db%8c-%d8%a8%d9%87-%db%8c%d8%a7%d8%af%d8%af%d8%a7%d8%b4%d8%aa-%d9%85%d9%86%d8%aa%d8%b4%d8%b1\/","title":{"rendered":"\u067e\u0627\u0633\u062e\u200c \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0647 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a \u0645\u0646\u062a\u0634\u0631\u0634\u062f\u0647 \u062f\u0631 \u062f\u0646\u06cc\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f"},"content":{"rendered":"

\u062f\u0631 \u067e\u06cc \u0627\u0646\u062a\u0634\u0627\u0631 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a \u0622\u0642\u0627\u06cc \u0627\u062d\u0645\u062f \u0639\u06cc\u0633\u0627\u06cc\u06cc \u062e\u0648\u0634<\/span><\/a><\/span><\/span>\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc\u060c \u062f\u0631 \u062f\u0646\u06cc\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f \u0628\u06cc\u0633\u062a\u0645 \u0645\u0647\u0631\u0645\u0627\u0647 1390\u060c \u0648 \u0628\u0627\u0632\u0627\u0646\u062a\u0634\u0627\u0631 \u0622\u0646 \u062f\u0631 \u0633\u0627\u06cc\u062a \u062c\u0627\u0645\u0639\u0647\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0637\u06cc \u0646\u0627\u0645\u0647\u200c\u0627\u06cc \u0628\u0647 \u062f\u06cc\u062f\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0646\u0648\u06cc\u0633\u0646\u062f\u0647 \u067e\u0627\u0633\u062e \u062f\u0627\u062f\u0647 \u0627\u0633\u062a.<\/p>\n

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

\u062c\u0646\u0627\u0628 \u0622\u0642\u0627\u064a \u0645\u0644\u0643 \u0622\u0631\u0627\u0626\u064a<\/span><\/strong><\/p>\n

\u062f\u0628\u064a\u0631 \u0643\u0644 \u0645\u062d\u062a\u0631\u0645 \u062c\u0627\u0645\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u064a<\/span><\/strong><\/p>\n

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

\u0628\u0627 \u0633\u0644\u0627\u0645<\/p>\n

\u0627\u062d\u062a\u0631\u0627\u0645\u0627” \u060c \u062f\u0631 \u062a\u0627\u0631\u064a\u062e 20\/07\/1390 \u0645\u0642\u0627\u0644\u0647 \u0627\u064a \u062f\u0631 \u0634\u0645\u0627\u0631\u0647 2479 \u062f\u0646\u064a\u0627\u064a \u0627\u0642\u062a\u0635\u0627\u062f \u0628\u0647 \u0686\u0627\u067e \u0631\u0633\u064a\u062f\u0647 \u0628\u0648\u062f \u0643\u0647 \u0637\u064a \u0622\u0646 \u0645\u0637\u0627\u0644\u0628\u064a \u0627\u0632 \u0642\u0648\u0644 \u062c\u0646\u0627\u0628 \u0622\u0642\u0627\u064a \u0627\u062d\u0645\u062f \u0639\u064a\u0633\u0627\u064a\u064a \u062e\u0648\u0634 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0627\u064a\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0646\u0648\u0634\u062a\u0647 \u0634\u062f\u0647 \u0628\u0648\u062f \u0643\u0647 \u0645\u062a\u0627\u0633\u0641\u0627\u0646\u0647 \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u063a\u0644\u0637 \u0628\u0648\u062f\u0646 \u060c \u0627\u062f\u0639\u0627\u0647\u0627\u064a\u064a \u0628\u062f\u0648\u0646 \u0627\u0633\u062a\u0646\u0627\u062f \u0645\u0637\u0631\u062d \u0634\u062f\u0647 \u0643\u0647 \u062f\u0631 \u0634\u0631\u0627\u064a\u0637 \u0627\u062c\u062a\u0645\u0627\u0639\u064a \u062d\u0627\u0636\u0631 \u0645\u064a \u062a\u0648\u0627\u0646\u0633\u062a \u0645\u0634\u0643\u0644\u0627\u062a \u0639\u062f\u064a\u062f\u0647 \u0627\u064a \u0631\u0627 \u0628\u0631\u0627\u064a \u0627\u064a\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f . \u0647\u0631 \u0686\u0646\u062f \u0643\u0647 \u0628\u0631\u0627\u064a \u062a\u0643 \u062a\u0643 \u0645\u0648\u0627\u0631\u062f \u0645\u0637\u0631\u062d \u0634\u062f\u0647 \u067e\u0627\u0633\u062e \u0645\u062d\u0643\u0645\u064a \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u0644\u064a\u0643\u0646 \u0641\u0642\u0637 \u0628\u0647 \u0645\u0647\u0645\u062a\u0631\u064a\u0646 \u0622\u0646\u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u0634\u062f\u0647 \u0648 \u0646\u064a\u0627\u0632\u064a \u0628\u0647 \u067e\u0627\u0633\u062e \u06af\u0648\u064a\u064a \u0628\u0647 \u0633\u0627\u064a\u0631 \u0645\u0637\u0627\u0644\u0628 \u062f\u064a\u062f\u0647 \u0646\u0645\u064a \u0634\u0648\u062f .<\/span><\/p>\n

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

\u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0648\u0627\u0631\u062f \u0645\u0637\u0631\u062d \u0634\u062f\u0647 \u0639\u0628\u0627\u0631\u062a \u0627\u0633\u062a \u0627\u0632 :<\/span><\/p>\n

1- \u0627\u064a\u0634\u0627\u0646 \u0627\u062f\u0639\u0627 \u0643\u0631\u062f\u0647 \u0627\u0646\u062f \u0643\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u064a Gap \u00a0\u0627\u0645\u0631\u064a\u0643\u0627 \u0631\u0627 \u062a\u0631\u062c\u0645\u0647 \u0648 \u0628\u0648\u0645\u064a \u0633\u0627\u0632\u064a \u0643\u0631\u062f\u0647 \u0627\u0633\u062a \u0648 … \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u064a\u0646 \u0643\u0647 \u0646\u062d\u0648\u0647 \u0646\u06af\u0627\u0631\u0634 \u0639\u0644\u0627\u0645\u062a \u0627\u062e\u062a\u0635\u0627\u0631\u064a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u064a \u0627\u0634\u0627\u0631\u0647 \u0634\u062f\u0647 \u0646\u0627\u062f\u0631\u0633\u062a \u0645\u064a \u0628\u0627\u0634\u062f . \u0645\u062a\u0627\u0633\u0641\u0627\u0646\u0647 \u0627\u064a\u0634\u0627\u0646 \u062d\u062f\u0627\u0642\u0644 \u064a\u0643 \u0628\u0627\u0631 \u0645\u062a\u0646 \u0641\u0627\u0631\u0633\u064a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0631\u0627 \u0647\u0645 \u0646\u062e\u0648\u0627\u0646\u062f\u0647 \u0627\u0646\u062f \u0643\u0647 \u067e\u0627\u064a\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u064a \u0627\u064a\u0631\u0627\u0646 \u0631\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u064a \u0628\u064a\u0646 \u0627\u0644\u0645\u0644\u0644\u064a \u062a\u0639\u0631\u064a\u0641 \u0643\u0631\u062f\u0647 \u0627\u0633\u062a<\/strong> .<\/span><\/p>\n

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

2- \u062f\u0631 \u062c\u0627\u064a \u062f\u064a\u06af\u0631 \u0627\u062f\u0639\u0627 \u0643\u0631\u062f\u0647 \u0627\u0646\u062f \u062f\u0631 \u0643\u0645\u064a\u062a\u0647 \u0647\u0627\u064a \u0641\u0646\u064a \u0648 \u062a\u062e\u0635\u0635\u064a \u062a\u062f\u0648\u064a\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0632 \u0627\u0639\u0636\u0627\u064a \u062c\u0627\u0645\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u064a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a \u062f\u0631 \u062d\u0627\u0644\u064a\u0643\u0647 \u0643\u0644\u064a\u0647 \u0627\u0639\u0636\u0627\u0621 \u0643\u0645\u064a\u062a\u0647 \u0647\u0627\u064a \u064a\u0627\u062f \u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u064a \u0647\u0633\u062a\u0646\u062f .<\/span><\/p>\n

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

3- \u0645\u0647\u0645\u062a\u0631 \u0627\u0632 \u0647\u0645\u0647 \u062f\u0631 \u062c\u0627\u064a\u064a \u0627\u062f\u0639\u0627 \u0645\u064a \u0643\u0646\u0646\u062f \u0643\u0647 \u0633\u0637\u062d \u0631\u0633\u064a\u062f\u06af\u064a \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u0628\u0627\u0646\u0643\u0647\u0627 \u0628\u0647 4% \u0647\u0645 \u0646\u0645\u064a \u0631\u0633\u062f . \u062f\u0631 \u0627\u064a\u0646 \u0631\u0627\u0628\u0637\u0647 \u0646\u064a\u0632 \u0627\u064a\u0634\u0627\u0646 \u062f\u0686\u0627\u0631 \u0627\u0634\u062a\u0628\u0627\u0647 \u0641\u0627\u062d\u0634 \u0634\u062f\u0647 \u0627\u0646\u062f \u0643\u0647 \u0628\u062f\u0648\u0646 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0645\u0639\u062a\u0628\u0631 \u0686\u0646\u064a\u0646 \u0627\u062f\u0639\u0627\u064a \u0639\u062c\u064a\u0628\u064a \u0631\u0627 \u0645\u064a \u0646\u0645\u0627\u064a\u0646\u062f . \u0628\u0647 \u0627\u0630\u0639\u0627\u0646 \u0647\u0645\u0647 \u0647\u0645\u0643\u0627\u0631\u0627\u0646 \u0634\u0627\u063a\u0644 \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0648 \u062f\u0631 \u0628\u062e\u0634 \u062e\u0635\u0648\u0635\u064a \u062a\u0631\u0643\u064a\u0628 \u0646\u064a\u0631\u0648\u0647\u0627\u064a \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u062f\u0644\u064a\u0644 \u067e\u0627\u064a\u0647 \u0627\u0633\u0627\u0633\u064a \u06af\u0630\u0627\u0634\u062a\u0647 \u0634\u062f\u0647 \u0648 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u0646\u0627\u0641\u0639 \u0634\u062e\u0635\u064a \u0645\u062f\u064a\u0631\u0627\u0646 \u062a\u0631\u0643\u064a\u0628 \u0643\u0627\u0645\u0644\u064a \u0628\u0648\u062f\u0647 \u0648 \u06af\u0631\u0648\u0647 \u0647\u0627\u064a \u0631\u0633\u064a\u062f\u06af\u064a \u0643\u0646\u0646\u062f\u0647 \u0647\u0631\u06af\u0632 \u062a\u0627 \u0631\u0633\u064a\u062f\u06af\u064a \u0643\u0627\u0645\u0644\u064a \u0627\u0646\u062c\u0627\u0645 \u0646\u0634\u0648\u062f \u0648 \u0627\u0637\u0645\u064a\u0646\u0627\u0646 \u0645\u0639\u0642\u0648\u0644\u064a \u0627\u0632 \u0646\u062a\u064a\u062c\u0647 \u0631\u0633\u064a\u062f\u06af\u064a \u0647\u0627 \u0643\u0633\u0628 \u0646\u0643\u0646\u0646\u062f \u060c \u06af\u0632\u0627\u0631\u0634 \u062e\u0648\u062f \u0631\u0627 \u0635\u0627\u062f\u0631 \u0646\u0645\u064a \u0646\u0645\u0627\u064a\u0646\u062f .<\/span><\/p>\n

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

\u0628\u0627 \u0643\u0645\u0627\u0644 \u062a\u0627\u0633\u0641 \u062c\u0627\u0645\u0639\u0647 \u0646\u064a\u0632 \u0628\u062f\u0648\u0646 \u0647\u064a\u0686\u06af\u0648\u0646\u0647 \u0628\u0631\u0631\u0633\u064a \u0645\u0642\u0627\u0644\u0647 \u0645\u0630\u0643\u0648\u0631 \u0631\u0627 \u062c\u0647\u062a \u0627\u0637\u0644\u0627\u0639 \u0627\u0639\u0636\u0627 \u062f\u0631 \u0633\u0627\u064a\u062a \u0627\u062e\u062a\u0635\u0627\u0635\u064a \u062e\u0648\u062f \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0647 \u0627\u0633\u062a .<\/span><\/p>\n

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

\u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0641\u0648\u0642 \u0627\u0648\u0644\u0627 \u062f\u0633\u062a\u0648\u0631 \u0641\u0631\u0645\u0627\u0626\u064a\u062f \u0627\u0642\u062f\u0627\u0645 \u0644\u0627\u0632\u0645 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u062f\u0639\u0627\u0647\u0627\u064a \u0648\u0627\u0647\u064a \u0627\u064a\u0646 \u0639\u0636\u0648 \u0645\u062d\u062a\u0631\u0645 \u062c\u0627\u0645\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0631\u0633\u0645\u064a \u0628\u0639\u0645\u0644 \u0622\u0645\u062f\u0647 \u0646\u062a\u064a\u062c\u0647 \u0631\u0627 \u062c\u0647\u062a \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0627\u062d\u062a\u0645\u0627\u0644\u064a \u0622\u062a\u064a \u0628\u0647 \u0627\u064a\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0646\u0639\u0643\u0633 \u0646\u0645\u0627\u064a\u0646\u062f .<\/span><\/p>\n

\u062b\u0627\u0646\u064a\u0627 \u062c\u0647\u062a \u062c\u0628\u0631\u0627\u0646 \u062f\u0631\u062c \u0645\u0642\u0627\u0644\u0647 \u0628\u062f\u0648\u0646 \u0628\u0631\u0631\u0633\u064a \u062f\u0631 \u0633\u0627\u064a\u062a \u062c\u0627\u0645\u0639\u0647 \u0627\u064a\u0646 \u0646\u0627\u0645\u0647\u00a0 \u0631\u0627 \u0646\u064a\u0632 \u062f\u0631 \u0622\u0646 \u0633\u0627\u064a\u062a \u0628\u0631\u0627\u064a \u0631\u0648\u0634\u0646 \u0634\u062f\u0646 \u0627\u0630\u0647\u0627\u0646 \u0647\u0645\u0643\u0627\u0631\u0627\u0646 \u062d\u0631\u0641\u0647 \u0627\u064a \u062f\u0631\u062c \u0646\u0645\u0627\u064a\u0646\u062f .<\/span><\/p>\n

\u0627\u0643\u0628\u0631 \u0633\u0647\u064a\u0644\u064a \u067e\u0648\u0631<\/span><\/strong><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u062f\u0631 \u067e\u06cc \u0627\u0646\u062a\u0634\u0627\u0631 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a \u0622\u0642\u0627\u06cc \u0627\u062d\u0645\u062f \u0639\u06cc\u0633\u0627\u06cc\u06cc \u062e\u0648\u0634\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0631\u0633\u0645\u06cc\u060c \u062f\u0631 \u062f\u0646\u06cc\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f \u0628\u06cc\u0633\u062a\u0645 \u0645\u0647\u0631\u0645\u0627\u0647 1390\u060c \u0648 \u0628\u0627\u0632\u0627\u0646\u062a\u0634\u0627\u0631 \u0622\u0646 \u062f\u0631 \u0633\u0627\u06cc\u062a \u062c\u0627\u0645\u0639\u0647\u060c \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0637\u06cc \u0646\u0627\u0645\u0647\u200c\u0627\u06cc \u0628\u0647 \u062f\u06cc\u062f\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0646\u0648\u06cc\u0633\u0646\u062f\u0647 \u067e\u0627\u0633\u062e \u062f\u0627\u062f\u0647 \u0627\u0633\u062a.<\/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":[6100,6097,6096,4596,963,6102,4096,6099,6101,6098,6103],"class_list":["post-7163","post","type-post","status-publish","format-standard","hentry","category-professional-associations-news","category-iranian-association-of-certified-public-accountants","tag--gap-","tag-6097","tag-6096","tag-4596","tag-963","tag-6102","tag-4096","tag-6099","tag-6101","tag-6098","tag-6103"],"views":2498,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/7163","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=7163"}],"version-history":[{"count":0,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/7163\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=7163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=7163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=7163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}