\u062a\u0647\u062f\u064a\u0643\u0645 \u0634\u0631\u0643\u062a\u0646\u0627 \u0627\u0637\u064a\u0628 \u0627\u0644\u062a\u062d\u0627\u064a\u0627<\/p>\n\n\n\n
\u064a\u0633\u0631\u0646\u0627 \u0627\u0646 \u0646\u0642\u062f\u0645 \u0627\u0644\u0649 \u062d\u0636\u0631\u0627\u062a\u0643\u0645 \u062f\u0648\u0631\u0629 \u0641\u064a (\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0638\u0644 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a)<\/p>\n\n\n\n
\u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0644\u0645 \u0648\u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0630\u0644\u0643 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u062e\u0631 \u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0641\u064a \u0638\u0644 \u0627\u0644\u0627\u0648\u0636\u0627\u0639 \u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0629 \u0627\u0644\u062a\u064a \u0637\u0631\u0627\u0621\u062a \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0637\u064a\u0644\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u0648\u0628\u0648\u0627\u0642\u0639 16 \u0633\u0627\u0639\u0629 \u062a\u062f\u0631\u064a\u0628\u0629 \u0648\u0644\u0645\u062f\u0629 \u0627\u0631\u0628\u0639\u0629 \u0627\u064a\u0627\u0645.<\/p>\n\n\n\n
\u0633\u0648\u0641 \u064a\u0643\u0648\u0646 \u0645\u0643\u0627\u0646 \u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u0648\u0631\u0634\u0629 \u0641\u064a \u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0644\u0644\u0643\u0641\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u0644\u0644\u0641\u062a\u0631\u0629 (18-21 \u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2021 )<\/p>\n\n\n\n
\u062a\u0642\u062f\u0645 \u0627\u0644\u062f\u0648\u0631\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u064a\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 (\u0635\u0641\u0648\u0627\u0646 \u0642\u0635\u064a )\u0627\u0644\u0645\u0631\u0641\u0642 \u0633\u064a\u0631\u062a\u0647 \u0641\u064a \u0627\u0639\u0644\u0627\u0647 .<\/p>\n\n\n\n
\u0627\u062f\u0646\u0627\u0647 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0647 \u0628\u0627\u0644\u062f\u0648\u0631\u0647.<\/p>\n\n\n\n
\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u062f\u0648\u0631\u0629<\/p>\n\n\n\n
1- \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\n\n\n\n
2- \u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n\n\n\n
3- \u0648\u0636\u0639 \u0642\u0648\u0627\u0639\u062f \u062a\u0628\u0648\u064a\u0628 \u0648\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0638\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n
\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u062f\u0648\u0631\u0629<\/p>\n\n\n\n
1- \u0627\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0641\u064a \u0638\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS1, IAS7, IAS1, IFRS5.<\/p>\n\n\n\n
2- \u0627\u0644\u0627\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS9, IFRS7.<\/p>\n\n\n\n
3- \u062a\u062d\u0644\u064a\u0644 \u062a\u0627\u062b\u064a\u0631 \u0627\u0644\u062a\u0628\u0646\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 IAS1 (\u0627\u0644\u0639\u0631\u0636 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629) \u2013 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0639\u0645\u0644\u064a\u0629.<\/p>\n\n\n\n
4- \u062a\u062d\u0644\u064a\u0644 \u062a\u0627\u062b\u064a\u0631 \u0627\u0644\u062a\u0628\u0646\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 IAS7 (\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629) \u2013 \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0648\u0646\u0645\u0627\u0630\u062c \u0639\u0645\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629<\/p>\n\n\n\n
1- \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\n\n\n\n
2- \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u0639\u0627\u0626\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0629<\/p>\n\n\n\n
\u0633\u064a\u063a\u062f\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0628\u0639\u062f \u0627\u062a\u0645\u0627\u0645\u0647\u0627 \u0645\u062a\u0645\u0643\u0646\u0627 \u0645\u0646:-<\/p>\n\n\n\n
1- \u0627\u062f\u0631\u0627\u0643 \u0648\u0645\u0639\u0631\u0641\u0629 \u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/p>\n\n\n\n
2- \u0627\u0644\u0627\u0642\u062a\u062f\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a \u0645\u0646 \u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u0645\u064a\u064a\u0632 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n\n\n\n
3- \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0635\u0631\u0641 \u0628\u0639\u062f \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0628\u0644\u0627\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n\n\n\n
4- \u0627\u0644\u0627\u0633\u0647\u0627\u0645 \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0644\u062e\u0627\u0635 \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0641\u064a\u0647 \u0641\u064a \u0638\u0644 \u062a\u0628\u0646\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0627\u062c\u0648\u0631 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643<\/p>\n\n\n\n
(350,000)\u0644\u0644\u0623\u0634\u062a\u0631\u0627\u0643 \u0634\u062e\u0635 \u0627\u0644\u0648\u0627\u062d\u062f<\/p>\n\n\n\n
(300,000)\u0627\u0630\u0627\u0643\u0627\u0646 \u0639\u062f\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0627\u0643\u062b\u0631 \u0645\u0646 \u0634\u062e\u0635 \u0648\u0627\u062d\u062f \u0644\u0646\u0641\u0633 \u0627\u0644\u062c\u0647\u0629<\/p>\n\n\n\n
(\u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0633\u062f\u064a\u062f \u0646\u0642\u062f\u0627 \u0641\u064a \u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629)<\/p>\n\n\n\n
\u0648\u0646\u0648\u062f \u0627\u0644\u0627\u0634\u0627\u0631\u0629 \u0627\u0644\u0649 \u0627\u0646 \u0627\u0644\u0639\u062f\u062f \u0645\u062d\u062f\u0648\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0648\u0630\u0644\u0643 \u0628\u0633\u0628\u0628 \u0645\u0631\u0627\u0639\u0627\u0647 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0635\u062d\u0647 \u0648\u0627\u0644\u0633\u0644\u0627\u0645\u0629 \u0641\u064a \u0638\u0644 \u062c\u0627\u0626\u062d\u0629 \u0643\u0648\u0631\u0648\u0646\u0627.<\/p>\n\n\n\n
\u0644\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0627\u062f\u0646\u0627\u0647 \u0639\u0644\u0649 \u0627\u0646 \u064a\u0631\u0633\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0627\u0644\u0627\u0633\u0645 \u0648\u0627\u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u064a \u0648\u0631\u0642\u0645 \u0627\u0644\u0647\u0627\u062a\u0641 (\u0639\u0644\u0649 \u0627\u0646 \u064a\u062d\u062a\u0648\u064a \u0627\u0644\u0631\u0642\u0645 \u062d\u0633\u0627\u0628 \u0648\u0627\u062a\u0633 \u0627\u0628 )\u0648\u0627\u0633\u0645 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0648 \u0627\u0644\u0634\u0631\u0643\u0629<\/p>\n\n\n\n
\u0648\u0627\u064a\u0636\u0627 \u0646\u0648\u0639 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0634\u062e\u0635\u064a \u0627\u0648 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0645\u0635\u0631\u0641 \u0627\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0643\u062a\u0627\u0628 \u062a\u0631\u0634\u064a\u062d).<\/p>\n\n\n\n
mob: 07835737417<\/p>\n","protected":false},"excerpt":{"rendered":"
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