{"id":73225,"date":"2020-07-06T23:39:58","date_gmt":"2020-07-06T19:09:58","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=73225"},"modified":"2020-07-06T23:39:58","modified_gmt":"2020-07-06T19:09:58","slug":"%d8%a7%d9%86%d8%aa%d8%b4%d8%a7%d8%b1-%d8%b3%d9%86%d8%af-%d8%ac%d8%af%db%8c%d8%af-%d8%af%d8%b1%d8%a8%d8%a7%d8%b1%d9%87-%d8%aa%d8%b1%da%a9%db%8c%d8%a8%d9%87%d8%a7%db%8c-%d8%aa%d8%ac%d8%a7%d8%b1%db%8c","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1399\/04\/%d8%a7%d9%86%d8%aa%d8%b4%d8%a7%d8%b1-%d8%b3%d9%86%d8%af-%d8%ac%d8%af%db%8c%d8%af-%d8%af%d8%b1%d8%a8%d8%a7%d8%b1%d9%87-%d8%aa%d8%b1%da%a9%db%8c%d8%a8%d9%87%d8%a7%db%8c-%d8%aa%d8%ac%d8%a7%d8%b1%db%8c\/","title":{"rendered":"\u0627\u0646\u062a\u0634\u0627\u0631 \u0633\u0646\u062f \u062c\u062f\u06cc\u062f \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0631\u06a9\u06cc\u0628\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0632\u06cc\u0631\u06a9\u0646\u062a\u0631\u0644 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\u062d\u0633\u0627\u0628 \u06af\u0631\u0641\u062a\u0646 \u0627\u062f\u063a\u0627\u0645 \u0648 \u062a\u062d\u0635\u06cc\u0644 \u062f\u0631 \u0645\u06cc\u0627\u0646 \u0628\u062e\u0634\u0647\u0627\u06cc \u0646\u0627\u0645\u0631\u062a\u0628\u0637 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc \u062f\u0647\u062f\u060c \u0627\u0645\u0627 \u062a\u0631\u06a9\u06cc\u0628\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0632\u06cc\u0631\u06a9\u0646\u062a\u0631\u0644 \u0645\u0634\u062a\u0631\u06a9 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0646\u0645\u06cc \u062f\u0647\u062f.<br \/>\n\u062f\u0631 \u0633\u0646\u062f\u06cc \u06a9\u0647 \u0628\u0647 \u062a\u0627\u0632\u06af\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a\u060c\u00a0<strong>\u06af\u0631\u06cc \u06a9\u0627\u0628\u0648\u0631\u06a9<\/strong>\u00a0(Gary Kabureck) \u0639\u0636\u0648 \u0647\u06cc\u0626\u062a\u060c \u062f\u06cc\u062f\u06af\u0627\u0647\u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0627\u06cc \u06a9\u0647 \u0647\u06cc\u0626\u062a \u062f\u0631 \u0627\u06cc\u0646 \u067e\u0631\u0648\u0698\u0647 \u0628\u0647 \u0622\u0646 \u062f\u0633\u062a \u06cc\u0627\u0641\u062a\u0647 \u0631\u0627 \u062e\u0644\u0627\u0635\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0648\u0631\u062f \u0628\u062d\u062b \u0645\u06cc \u06a9\u0646\u062f.<br \/>\n\u0647\u06cc\u0626\u062a \u0642\u0631\u0627\u0631 \u0627\u0633\u062a \u062f\u0631 \u0633\u0627\u0644 \u0622\u06cc\u0646\u062f\u0647 \u06cc\u06a9\u00a0<strong>\u0633\u0646\u062f \u06af\u0641\u062a\u06af\u0648<\/strong>\u00a0(DP) \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0641\u0631\u0627\u062e\u0648\u0627\u0646 \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u062e\u0648\u0631\u062f \u0647\u0645\u06af\u0627\u0646\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u062f\u06cc\u062f\u06af\u0627\u0647\u0647\u0627\u06cc \u062e\u0648\u062f\u00a0 \u0645\u0646\u062a\u0634\u0631 \u06a9\u0646\u062f.<\/p>\n<\/div>\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 \u0627\u0644\u0645\u0644\u0644\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (IASB) \u062f\u0631\u062d\u0627\u0644 \u0627\u0646\u062c\u0627\u0645 \u06cc\u06a9 \u067e\u0631\u0648\u0698\u0647 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0628\u0647\u0628\u0648\u062f \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647 \u067e\u0630\u06cc\u0631\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u062a\u0631\u06a9\u06cc\u0628\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0632\u06cc\u0631\u06a9\u0646\u062a\u0631\u0644 \u0645\u0634\u062a\u0631\u06a9\u060c \u06a9\u0627\u0647\u0634 \u0641\u0627\u0635\u0644\u0647 \u062f\u0631 \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) \u0631\u0627 \u062f\u0631\u0646\u0638\u0631 \u0642\u0631\u0627\u0631 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