{"id":3732,"date":"2024-11-11T09:50:48","date_gmt":"2024-11-11T09:50:48","guid":{"rendered":"https:\/\/pbi.ps\/?post_type=lp_course&#038;p=3732"},"modified":"2024-12-24T12:20:05","modified_gmt":"2024-12-24T12:20:05","slug":"ifrs-17","status":"publish","type":"lp_course","link":"https:\/\/pbi.ps\/?lp_course=ifrs-17","title":{"rendered":"\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a IFRS 17 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629)"},"content":{"rendered":"<p><strong><u>\u0645\u0642\u062f\u0645\u0629 \u0639\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c: <\/u><\/strong><\/p>\n<p>\u0646\u0638\u0631\u064b\u0627 \u0644\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a\u060c \u064a\u0633\u0631\u0646\u0627 \u0623\u0646 \u0646\u0642\u062f\u0645 \u0644\u0643\u0645 \u062a\u062f\u0631\u064a\u0628\u0627\u064b \u0634\u0627\u0645\u0644\u0627\u064b \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0634\u0631\u0643\u062a\u0643\u0645 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0648\u0642. \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0641\u0647\u0645 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0644\u062f\u064a\u0643\u0645 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u064a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>&nbsp;\u0633\u064a\u062a\u0645 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0623\u062b\u064a\u0631\u064b\u0627 \u0645\u062b\u0644 IFRS 17 \u0648IFRS 15 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0639\u0645\u0644\u064a\u064b\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p><strong><u>\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c:<\/u><\/strong><\/p>\n<ul>\n<li>\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0645\u0646 \u0641\u0647\u0645 \u0639\u0645\u064a\u0642 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/li>\n<li>\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0644\u062a\u0637\u0628\u064a\u0642 IFRS 17 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/li>\n<li>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 17.<\/li>\n<li>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n<p><strong><u>\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c<\/u><\/strong><strong><u>:<\/u><\/strong><\/p>\n<p><strong><u>\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0627\u0648\u0644\u0649: \u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/u><\/strong><strong><u> (IFRS) <\/u><\/strong><strong><u>.<\/u><\/strong><\/p>\n<ul>\n<li>\u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\n<li>\u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629: \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f.<\/li>\n<li>\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0640 IFRS \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646.\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a: \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641.<\/li>\n<li>\u0627\u0644\u0639\u0642\u062f \u0643\u0623\u0633\u0627\u0633 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f.<\/li>\n<li>\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 (15).<\/li>\n<li>\u0623\u0647\u0645 \u0645\u0644\u0627\u0645\u062d \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 (17) \u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><u>\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a.<\/u><\/strong><\/p>\n<ul>\n<li>PAA \u0645\u0643\u0648\u0646\u0627\u062a\u0647 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628.<\/li>\n<li>GMM \u0645\u0643\u0648\u0646\u0627\u062a\u0647 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628.<\/li>\n<li>VFA \u0645\u0643\u0648\u0646\u0627\u062a\u0647 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0627\u062d\u062a\u0633\u0627\u0628.<\/li>\n<\/ul>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong><u>\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0627\u062a \u0639\u0645\u0644\u064a\u0629.<\/u><\/strong><\/p>\n<ul>\n<li>\u0639\u0631\u0636 \u062f\u0631\u0627\u0633\u0627\u062a \u062d\u0627\u0644\u0629 \u0644\u062a\u0637\u0628\u064a\u0642 IFRS 17 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/li>\n<li>\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0648\u0627\u062c\u0647\u062a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0643\u064a\u0641 \u062a\u0645 \u0627\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u064a\u0647\u0627.<\/li>\n<li>\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0644\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><u>\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629: \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629.<\/u><\/strong><\/p>\n<ul>\n<li>\u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0634\u0627\u0645\u0644 \u0644\u0645\u0627 \u062a\u0645 \u062a\u0639\u0644\u0645\u0647 \u062e\u0644\u0627\u0644 \u0627\u0644\u064a\u0648\u0645\u064a\u0646.<\/li>\n<li>\u062c\u0644\u0633\u0629 \u0623\u0633\u0626\u0644\u0629 \u0648\u0625\u062c\u0627\u0628\u0627\u062a \u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0623\u064a \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/li>\n<li>\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0643\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><u>\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629:<\/u><\/strong><\/p>\n<ul>\n<li>\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0648 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0631\u0641\u0629\u060c \u062c\u0647\u0627\u062a \u0627\u0646\u0641\u0627\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u0632\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635.<\/li>\n<\/ul>\n<p><strong><u>\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u062f\u0631\u064a\u0628: <\/u><\/strong><\/p>\n<p>\u0639\u0631\u0648\u0636 \u062a\u0642\u062f\u064a\u0645\u064a\u0629\u060c \u062d\u0627\u0644\u0627\u062a \u0639\u0645\u0644\u064a\u0629.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u0645\u062f\u0629 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c:<\/strong> 21 \u0633\u0627\u0639\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/p>\n<p><strong>\u0645\u0648\u0639\u062f \u0627\u0644\u0627\u0646\u0639\u0642\u0627\u062f:<\/strong> \u0645\u0646 \u0627\u0644\u0633\u0628\u062a \u0627\u0644\u0649 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 14-16\/12\/2024<\/p>\n<p><strong>\u0645\u0643\u0627\u0646 \u0627\u0644\u0627\u0646\u0639\u0642\u0627\u062f:<\/strong> \u0645\u0642\u0631 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u0641\u0644\u0633\u0637\u064a\u0646\u064a \/ \u0631\u0627\u0645 \u0627\u0644\u0644\u0647<\/p>\n<p><strong>\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c : <\/strong>(600$ ) \u0644\u0644\u0645\u0634\u0627\u0631\u0643 \u0627\u0644\u0648\u0627\u062d\u062f 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\u0648\u062a\u0646\u0641\u064a\u0630 IFRS 17 &nbsp;\u0645\u0627\u0644\u064a\u0627\u064b. \u0639\u0645\u0644 \u0643\u0627\u0633\u062a\u0634\u0627\u0631\u064a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0643\u0627\u0645\u0644 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0645\u0648\u062c\u0628 IFRS17.<\/p>\n<p>\u0642\u0627\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629&nbsp; \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0648\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 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SMEs)).<\/p>\n<p><strong>\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629:<\/strong><\/p>\n<ul>\n<li>\u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0623\u0631\u062f\u0646<\/li>\n<li>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0623\u0628\u0631\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li>\n<li>\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS).<\/li>\n<li>\u0645\u0631\u0634\u062d \u0644\u0634\u0647\u0627\u062f\u062a\u064a (AICPA \u0648JCPA) \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a&nbsp; \u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0642\u062f\u0645\u0629 \u0639\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c: \u0646\u0638\u0631\u064b\u0627 \u0644\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) 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