{"id":5174,"date":"2026-07-05T08:04:30","date_gmt":"2026-07-05T08:04:30","guid":{"rendered":"https:\/\/pbi.ps\/?post_type=lp_course&p=5174"},"modified":"2026-07-05T08:04:30","modified_gmt":"2026-07-05T08:04:30","slug":"%d8%b6%d9%85%d8%a7%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d9%82%d8%b1%d9%88%d8%b6-%d9%88%d8%a5%d8%af%d8%a7%d8%b1-%d8%a9-%d8%a7%d9%84%d8%b6%d9%85%d8%a7%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d8%a5%d8%a6%d8%aa%d9%85","status":"publish","type":"lp_course","link":"https:\/\/pbi.ps\/?lp_course=%D8%B6%D9%85%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%82%D8%B1%D9%88%D8%B6-%D9%88%D8%A5%D8%AF%D8%A7%D8%B1-%D8%A9-%D8%A7%D9%84%D8%B6%D9%85%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D8%A5%D8%A6%D8%AA%D9%85","title":{"rendered":"\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u0625\u062f\u0627\u0631 \u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646\u064a\u0629"},"content":{"rendered":"

\u0627\u0644\u0645\u062f\u0631\u0628:\u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f \u0623\u062d\u0645\u062f \u0623\u0628\u0648 \u0631\u064a\u062f\u0629<\/strong><\/p>\n

\u0645\u0642\u062f\u0645\u0629 \u0639\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c:<\/strong><\/b><\/p>\n

\u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u060c \u0648\u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u060c \u0623\u0635\u0628\u062d\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631  \u0648\u062a\u0639\u0632\u064a\u0632 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0641\u0638 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629. \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0625\u0644\u0649 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0628\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0647\u064a\u0643\u0644\u062a\u0647\u0627 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0648\u0645\u062a\u0627\u0628\u0639\u062a\u0647\u0627 \u0648\u0625\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0644\u0627\u0626\u0645 \u0648\u0641\u0642\u0627 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a. \u064a\u062a\u0645\u064a\u0632 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062d \u0628\u0645\u0646\u0647\u062c\u064a\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629  \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0639\u0644\u0645\u064a \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062f\u0631\u0627\u0633\u0627\u062a \u0644\u062d\u0627\u0644\u0627\u062a \u0648\u0627\u0642\u0639\u064a\u0629 \u0648\u0645\u062d\u0627\u0643\u0627\u0629 \u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062c\u0627\u0646 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0648\u062a\u062d\u0644\u064a\u0644 \u0645\u0644\u0641\u0627\u062a \u0625\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629. \u064a\u062a\u0637\u0631\u0642 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0625\u0644\u0649 \u0623\u062b\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u062a\u062e\u0641\u064a\u0641 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646 \u060c \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IFRS9 .<\/p>\n

\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629:<\/strong><\/b><\/p>\n

–        \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0648\u062f\u0648\u0627\u0626\u0631 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a  \u0641\u064a \u0627\u0644\u0627\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0641\u0631\u0648\u0639.<\/p>\n

–        \u0645\u0648\u0638\u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\n

–        \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0648\u0627\u0644\u062a\u062d\u0635\u064a\u0644.<\/p>\n

–        \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/p>\n

–        \u0645\u0648\u0638\u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/p>\n

\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c:<\/strong><\/b><\/p>\n

    <\/strong><\/b>– \u0641\u0647\u0645 \u062f\u0648\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/p>\n

         -\u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u0641\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/p>\n

-\u0627\u062e\u062a\u064a\u0627\u0631 \u0647\u064a\u0643\u0644 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<\/p>\n

-\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/p>\n

–<\/strong><\/b>\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 IFRS9 .<\/p>\n

             – \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0639\u062b\u0631 \u0648\u0627\u0644\u062a\u0646\u0641\u064a\u0630.<\/p>\n

     -\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0627\u0644\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u0627\u0643\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a.<\/p>\n

\u0645\u062d\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c <\/strong><\/b>:<\/strong><\/b><\/p>\n

\u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u0648\u0644 :<\/strong><\/b><\/p>\n

–        \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646\u064a\u0629  \u0648\u062f\u0648\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0625\u0626\u062a\u0645\u0627\u0646\u064a.<\/p>\n

–        \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629.<\/p>\n

–        \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0642\u0628\u0648\u0644\u0647\u0627 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u0633\u064a\u0648\u0644\u0629.<\/p>\n

–        \u0645\u0646\u0647\u062c\u064a\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0644\u062f\u0649 \u0627\u0644\u0628\u0646\u0648\u0643.<\/p>\n

\u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u062b\u0627\u0646\u064a :<\/strong><\/b><\/p>\n

–        \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0628\u0639\u062f \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0645\u0646\u062d.<\/p>\n

–        \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0648\u0641\u0642\u0627 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/p>\n

–        \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0639\u062b\u0631  \u0648\u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0644\u064a\u0647\u0627.<\/p>\n

–        \u062d\u0627\u0644\u0627\u062a \u0639\u0645\u0644\u064a\u0629<\/p>\n

 <\/p>\n

\u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c : 15 \u0633\u0627\u0639\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629<\/strong><\/p>\n

\n
\n
 <\/div>\n<\/div>\n<\/div>\n
\n
\n
\n
\n
\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a: <\/strong><\/div>\n
 <\/div>\n
\n\n\n\n\n\n
\u0627\u0644\u064a\u0648\u0645<\/span><\/p>\n
 <\/div>\n<\/th>\n
\u0627\u0644\u062a\u0627\u0631\u064a\u062e<\/span><\/p>\n
 <\/div>\n<\/th>\n
\u0648\u0642\u062a \u0627\u0644\u0628\u062f\u0627\u064a\u0629<\/span><\/p>\n
 <\/div>\n<\/th>\n
\u0648\u0642\u062a \u0627\u0644\u0646\u0647\u0627\u064a\u0629<\/span><\/p>\n
 <\/div>\n<\/th>\n
\u0627\u0644\u0645\u062f\u0629<\/span><\/p>\n
 <\/div>\n<\/th>\n<\/tr>\n
\u0627\u0644\u0633\u0628\u062a<\/td>\n11\/07\/2026<\/td>\n09:00<\/td>\n16:30<\/td>\n07:30<\/td>\n<\/tr>\n
\u0627\u0644\u0633\u0628\u062a<\/td>\n18\/07\/2026<\/td>\n09:00<\/td>\n16:30<\/td>\n07:30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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