{"id":92636,"date":"2025-08-24T23:30:56","date_gmt":"2025-08-24T20:00:56","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=92636"},"modified":"2025-09-25T00:13:20","modified_gmt":"2025-09-24T20:43:20","slug":"%d9%87%d9%85%d9%87-%d8%a2%d9%86%da%86%d9%87-%d8%af%d8%b1%d8%a8%d8%a7%d8%b1%d9%87-%d8%aa%d8%a8%d8%b5%d8%b1%d9%87-%d9%85%d8%a7%d8%af%d9%87-100-%d8%a8%d8%a7%db%8c%d8%af-%d8%a8%d8%af%d8%a7%d9%86%db%8c","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1404\/06\/%d9%87%d9%85%d9%87-%d8%a2%d9%86%da%86%d9%87-%d8%af%d8%b1%d8%a8%d8%a7%d8%b1%d9%87-%d8%aa%d8%a8%d8%b5%d8%b1%d9%87-%d9%85%d8%a7%d8%af%d9%87-100-%d8%a8%d8%a7%db%8c%d8%af-%d8%a8%d8%af%d8%a7%d9%86%db%8c\/","title":{"rendered":"\u0647\u0645\u0647 \u0622\u0646\u0686\u0647 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f"},"content":{"rendered":"

\u0628\u0627\u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u0628\u0644\u0627\u063a \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644<\/span><\/a> \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0641\u0627\u06cc\u0644 \u0647\u0627 \u0648 \u062a\u0635\u0627\u0648\u06cc\u0631 \u0622\u0645\u0648\u0632\u0634\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062f\u0631\u0627\u06cc\u0646 \u067e\u0633\u062a \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u0634\u0648\u062f.<\/span><\/p>\n

\u0644\u0627\u0632\u0645 \u0628\u0647 \u0630\u06a9\u0631 \u0627\u0633\u062a \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0628\u0631\u0648\u0632\u0631\u0633\u0627\u0646\u06cc \u0645\u06cc\u0634\u0648\u062f.<\/p>\n

 <\/p>\n

1- \u0641\u0627\u06cc\u0644 \u067e\u06cc \u062f\u06cc \u0627\u0641 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647100 \u0639\u0645\u0644\u06a9\u0631\u062f 1403 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647 \u0648 \u062a\u0635\u0648\u06cc\u0631\u06cc \u062a\u0647\u06cc\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0622\u0642\u0627\u06cc \u0634\u0648\u0631\u0634 \u0645\u062c\u06cc\u062f\u06cc \u0631\u0627 \u0627\u06cc\u0646\u062c\u0627 <\/span><\/a>\u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f.<\/strong><\/p>\n

2- \u0641\u0627\u06cc\u0644 \u0622\u0645\u0648\u0632\u0634\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u06cc\u0642\u06cc \u0631\u0627 \u0627\u06cc\u0646\u062c\u0627 <\/span><\/a>\u0628\u0628\u06cc\u0646\u06cc\u062f.<\/strong><\/p>\n

 <\/p>\n

\u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644\u06cc \u06a9\u0647 \u0645\u0634\u0645\u0648\u0644 \u062a\u06a9\u0645\u06cc\u0644 \u0641\u0631\u0645 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0646\u06cc\u0633\u062a\u0646\u062f<\/strong><\/p>\n

<\/a><\/p>\n

\u062a\u0642\u0633\u06cc\u0637 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u06cc\u0627 \u0627\u0628\u0631\u0627\u0632\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 1403<\/strong><\/p>\n

<\/a><\/p>\n

 <\/p>\n

\u062a\u0642\u0633\u06cc\u0637 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u06cc\u0627 \u0627\u0628\u0631\u0627\u0632\u06cc \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3<\/strong><\/p>\n

<\/a><\/p>\n

\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3<\/strong><\/p>\n

\u067e\u0631\u0648\u0646\u062f\u0647\u200c\u0647\u0627\u06cc \u0627\u0646\u0641\u0631\u0627\u062f\u06cc \u0628\u0627 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u062d\u062f\u0627\u06a9\u062b\u0631
\n\u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644 (\u0645\u0639\u0627\u062f\u0644 \u06f1\u06f5\u06f0 \u0628\u0631\u0627\u0628\u0631 \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u062f\u0647 \u06f8\u06f4)<\/p>\n

\u067e\u0631\u0648\u0646\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0634\u0627\u0631\u06a9\u062a \u0645\u062f\u0646\u06cc :
\n– \u0633\u0647\u0645 \u0647\u0631 \u0634\u0631\u06cc\u06a9 \u062d\u062f\u0627\u06a9\u062b\u0631 \u06f2\u06f1\u06f6 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644
\n– \u0645\u062c\u0645\u0648\u0639 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0627\u0631\u06a9\u062a \u062d\u062f\u0627\u06a9\u062b\u0631 \u06f4\u06f3\u06f2 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u0631\u06cc\u0627\u0644<\/p>\n

\u0628\u0647 \u0634\u0631\u0637 \u0622\u0646\u200c\u06a9\u0647 \u0641\u0631\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0628\u0631\u0627\u06cc \u0645\u0648\u062f\u06cc \u062a\u0627 \u062a\u0627\u0631\u06cc\u062e \u06f1\u06f4\u06f0\u06f4\/\u06f6\/\u06f1\u06f5 \u062f\u0631 \u062f\u0631\u06af\u0627\u0647 \u0645\u0644\u06cc \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc \u0634\u0648\u062f.<\/p>\n

<\/a><\/p>\n

\u00a0\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u06a9\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645
\n<\/b><\/p>\n

<\/a><\/p>\n

\u062e\u0644\u0627\u0635\u0647 \u0628\u062e\u0634\u0646\u0627\u0645\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3<\/strong><\/p>\n

<\/a><\/p>\n

\u0627\u0646\u0648\u0627\u0639 \u0634\u06cc\u0648\u0647 \u0647\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u062a\u06a9\u0644\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0634\u0627\u063a\u0644 \u0639\u0645\u0644\u06a9\u0631\u062f \u06f1\u06f4\u06f0\u06f3<\/strong><\/p>\n

<\/a><\/p>\n

\u00a0\u062a\u0648\u0627\u0641\u0642 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 (\u062d\u0631\u0627\u062c\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc)<\/strong><\/p>\n

<\/a><\/p>\n

\u0631\u0648\u0634 \u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc \u0645\u0648\u062f\u06cc\u0627\u0646 \u0645\u0634\u0645\u0648\u0644 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0<\/strong><\/p>\n

<\/a><\/p>\n

\u062e\u0644\u0627\u0635\u0647 \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 100 \u0633\u0627\u0644 1403<\/strong><\/p>\n

<\/a><\/p>\n

<\/a><\/p>\n

<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

\u0628\u0627\u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u0628\u0644\u0627\u063a \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0645\u0648\u0636\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f3 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0635\u0627\u062d\u0628\u0627\u0646 \u0645\u0634\u0627\u063a\u0644 \u062f\u0631 \u0627\u062c\u0631\u0627\u06cc \u062a\u0628\u0635\u0631\u0647 \u0645\u0627\u062f\u0647 \u06f1\u06f0\u06f0 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0641\u0627\u06cc\u0644 \u0647\u0627 \u0648 \u062a\u0635\u0627\u0648\u06cc\u0631 \u0622\u0645\u0648\u0632\u0634\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062f\u0631\u0627\u06cc\u0646 \u067e\u0633\u062a \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u0634\u0648\u062f.<\/p>\n","protected":false},"author":2,"featured_media":73748,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[964,24954,18,19],"tags":[72593,28,70908,33882,22894,46130,76291],"class_list":["post-92636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-of-the-tax","category-top-news","category-professional-associations-news","category-accounting-news","tag----100","tag-28","tag-70908","tag-33882","tag-22894","tag-46130","tag-76291"],"views":306,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/92636","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=92636"}],"version-history":[{"count":7,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/92636\/revisions"}],"predecessor-version":[{"id":92730,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/92636\/revisions\/92730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media\/73748"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=92636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=92636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=92636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}