{"id":94549,"date":"2025-07-14T13:41:33","date_gmt":"2025-07-14T13:41:33","guid":{"rendered":"https:\/\/ibiks.com\/en\/?page_id=94549"},"modified":"2025-07-15T09:14:28","modified_gmt":"2025-07-15T09:14:28","slug":"accounting-standards","status":"publish","type":"page","link":"https:\/\/ibiks.com\/en\/accounting-standards\/","title":{"rendered":"Accounting Standards"},"content":{"rendered":"\t\t
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<\/div>

Translation of the Authority for International Standards, 2025 Edition, is as follows:<\/h4><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Conceptual Framework for Financial Reporting (2018) (Click here).<\/p>\n

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 5 (IFRS 5):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0644\u0628\u064a\u0639\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 8 (IFRS 8):\u00a0\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 9 (IFRS 9):\u00a0\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 10 (IFRS 10):\u00a0\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 11 (IFRS 11):\u00a0\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 13 (IFRS 13):\u00a0\u0642\u064a\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 14 (IFRS 14):\u00a0\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0644\u0623\u0633\u0628\u0627\u0628 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 16 (IFRS 16):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 17 (IFRS 17):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 17 (IFRS 17):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 (IFRS 18):\u00a0\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u200b\u200b\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18\u00a0\u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0631\u0649\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 19 (IFRS 19):\u00a0\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 7(IAS 7):\u00a0\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 8 (IAS 8):\u00a0\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 12 (IAS 12):\u00a0\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 16 (IAS 16):\u00a0\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 19 (IAS 19):\u00a0\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u0648\u0638\u0641 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 20(IAS 20):\u00a0\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 21 (IAS 21):\u00a0\u0622\u062b\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 23 (IAS 23):\u00a0\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 24 (IAS 24):\u00a0\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a\u00a0\u0627\u0644\u0639\u0644\u0627\u0642\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 27 (IAS 27):\u00a0\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 29 (IAS 29):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0627\u0644\u062c\u0627\u0645\u062d\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 32 (IAS 32):\u00a0\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0639\u0631\u0636\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 33 (IAS 33):\u00a0\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 34 (IAS 34):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0648\u0644\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 36 (IAS 36):\u00a0\u0627\u0644\u0647\u0628\u0648\u0637 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 37 (IAS 37):\u00a0\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 38 (IAS 38):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 40 (IAS 40):\u00a0\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 1 (IFRIC 1):\u00a0\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0628\u0627\u0644\u0625\u0632\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u0625\u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 2 (IFRIC 2):\u00a0\u0623\u0633\u0647\u0645 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 6 (IFRIC 6):\u00a0\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0633\u0648\u0642 \u0645\u062d\u062f\u062f\u0629- \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 6 (IFRIC 6):\u00a0\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0633\u0648\u0642 \u0645\u062d\u062f\u062f\u0629- \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 7 (IFRIC 7):\u00a0\u062a\u0637\u0628\u064a\u0642 \u0645\u062f\u062e\u0644 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0639\u0631\u0636 \u0628\u0645\u0648\u062c\u0628 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 29 \"\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0627\u0644\u062c\u0627\u0645\u062d\"\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 10 (IFRIC 10):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0648\u0644\u064a \u0648\u0627\u0644\u0647\u0628\u0648\u0637\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 12 (IFRIC 12):\u00a0\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 14 (IFRIC 14):\u00a0\u0627\u0644\u062d\u062f \u0639\u0644\u0649 \u0623\u0635\u0644 \u0645\u0646\u0641\u0639\u0629 \u0645\u062d\u062f\u062f \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0628\u064a\u0646\u0647\u0645\u0627\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 16 (IFRIC 16):\u00a0\u0627\u0644\u062a\u062d\u0648\u0637\u0627\u062a \u0644\u0635\u0627\u0641\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 17 (IFRIC 17):\u00a0\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0646\u0642\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0643\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 19 (IFRIC 19):\u00a0\u0625\u0637\u0641\u0627\u0621 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0623\u062f\u0648\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 20 (IFRIC 20):\u00a0\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0637\u0628\u0642\u0629 \u0627\u0644\u0635\u062e\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646 \u0645\u0646\u062c\u0645 \u0633\u0637\u062d\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 21 (IFRIC 21):\u00a0\u0627\u0644\u0631\u0633\u0648\u0645\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 22 (IFRIC 22):\u00a0\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0639\u0645\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0648\u0636 \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0623\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0645\u0642\u062f\u0645\u0627\u064b\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 10 (SIC 10):\u00a0\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629- \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0645\u062d\u062f\u062f\u0629 \u0628\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 25 (SIC 25):\u00a0\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644- \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0644\u062d\u0645\u0644\u0629 \u0623\u0633\u0647\u0645\u0647\u0627\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 29 (SIC 29):\u00a0\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
<\/path><\/svg><\/div>
\u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 32 (SIC 32):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629- \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u0627\u0631\u064a\u0641\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article><\/div> \n\t\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t
<\/div>

\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0644\u0645\u0639\u064a\u0627\u0631\u00a0\u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u00a0\u00a0IFRS for SMEs\u00a0\u0648\u0647\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/h4><\/div><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t
\n\t\t\t
<\/div>
<\/div>
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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 1 \"\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 2 \"\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0633\u0627\u0626\u062f\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 4 \"\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>
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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 5 \"\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 6 \"\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 7 \"\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 8 \"\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 9 \"\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0648\u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 10 \"\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 11 \"\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 12 \"\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0623\u062e\u0631\u0649 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 13 \"\u0627\u0644\u0645\u062e\u0632\u0648\u0646\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 14 \"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0632\u0645\u064a\u0644\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 15 \"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 16 \"\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 17 \"\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 18 \"\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0628\u062e\u0644\u0627\u0641 \u0627\u0644\u0634\u0647\u0631\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

<\/path><\/svg><\/div>
\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 19 \"\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0634\u0647\u0631\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article>

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\u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 35 \"\u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

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\u0645\u0644\u062d\u0642 \u0628 \"\u0645\u0633\u0631\u062f \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a\" (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627)<\/a><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p><\/div><\/div><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/article><\/div> \n\t\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Translation of the Authority for International Standards, 2025 Edition, is as follows: Conceptual Framework for Financial Reporting (2018) (Click here). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 1 (IFRS 1):\u00a0\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 2 (IFRS 2):\u00a0\u0627\u0644\u062f\u0641\u0639 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0633\u0647\u0645 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 5 (IFRS 5):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0644\u0644\u0628\u064a\u0639\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 7 (IFRS 7):\u00a0\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 8 (IFRS 8):\u00a0\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 9 (IFRS 9):\u00a0\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 10 (IFRS 10):\u00a0\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 11 (IFRS 11):\u00a0\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 13 (IFRS 13):\u00a0\u0642\u064a\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 14 (IFRS 14):\u00a0\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0644\u0623\u0633\u0628\u0627\u0628 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 16 (IFRS 16):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 17 (IFRS 17):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 17 (IFRS 17):\u00a0\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u0645\u064a\u0646 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 (IFRS 18):\u00a0\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u200b\u200b\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18\u00a0\u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0631\u0649\u060c (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 19 (IFRS 19):\u00a0\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 1 (IAS 1):\u00a0\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 2 (IAS 2):\u00a0\u0627\u0644\u0645\u062e\u0632\u0648\u0646 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 7(IAS 7):\u00a0\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 8 (IAS 8):\u00a0\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 8 (IAS 8):\u00a0\u0623\u0633\u0627\u0633 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627).\u00a0(\u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0639\u0646\u062f\u0645\u0627 \u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 10 (IAS 10):\u00a0\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0628\u0639\u062f \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 12 (IAS 12):\u00a0\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 16 (IAS 16):\u00a0\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 19 (IAS 19):\u00a0\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u0648\u0638\u0641 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 20(IAS 20):\u00a0\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0646 \u0627\u0644\u0645\u0646\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 21 (IAS 21):\u00a0\u0622\u062b\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 23 (IAS 23):\u00a0\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 24 (IAS 24):\u00a0\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a\u00a0\u0627\u0644\u0639\u0644\u0627\u0642\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 27 (IAS 27):\u00a0\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 29 (IAS 29):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0627\u0644\u062c\u0627\u0645\u062d\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 32 (IAS 32):\u00a0\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0639\u0631\u0636\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 33 (IAS 33):\u00a0\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0633\u0647\u0645\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 34 (IAS 34):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0648\u0644\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 36 (IAS 36):\u00a0\u0627\u0644\u0647\u0628\u0648\u0637 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 37 (IAS 37):\u00a0\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 38 (IAS 38):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 40 (IAS 40):\u00a0\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 1 (IFRIC 1):\u00a0\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0628\u0627\u0644\u0625\u0632\u0627\u0644\u0629\u060c \u0648\u0627\u0644\u0625\u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 2 (IFRIC 2):\u00a0\u0623\u0633\u0647\u0645 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0628\u0647\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 6 (IFRIC 6):\u00a0\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0633\u0648\u0642 \u0645\u062d\u062f\u062f\u0629- \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 6 (IFRIC 6):\u00a0\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0633\u0648\u0642 \u0645\u062d\u062f\u062f\u0629- \u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 7 (IFRIC 7):\u00a0\u062a\u0637\u0628\u064a\u0642 \u0645\u062f\u062e\u0644 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0639\u0631\u0636 \u0628\u0645\u0648\u062c\u0628 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 29 “\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0627\u0644\u062c\u0627\u0645\u062d”\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 10 (IFRIC 10):\u00a0\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0648\u0644\u064a \u0648\u0627\u0644\u0647\u0628\u0648\u0637\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 12 (IFRIC 12):\u00a0\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 14 (IFRIC 14):\u00a0\u0627\u0644\u062d\u062f \u0639\u0644\u0649 \u0623\u0635\u0644 \u0645\u0646\u0641\u0639\u0629 \u0645\u062d\u062f\u062f \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0645\u0646 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0628\u064a\u0646\u0647\u0645\u0627\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 16 (IFRIC 16):\u00a0\u0627\u0644\u062a\u062d\u0648\u0637\u0627\u062a \u0644\u0635\u0627\u0641\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0623\u062c\u0646\u0628\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 17 (IFRIC 17):\u00a0\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0646\u0642\u062f\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0644\u0627\u0643\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 19 (IFRIC 19):\u00a0\u0625\u0637\u0641\u0627\u0621 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0623\u062f\u0648\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 20 (IFRIC 20):\u00a0\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0637\u0628\u0642\u0629 \u0627\u0644\u0635\u062e\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0631\u0627\u0628\u064a\u0629 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646 \u0645\u0646\u062c\u0645 \u0633\u0637\u062d\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 21 (IFRIC 21):\u00a0\u0627\u0644\u0631\u0633\u0648\u0645\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a 22 (IFRIC 22):\u00a0\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0639\u0645\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0627\u0644\u0639\u0648\u0636 \u0627\u0644\u0645\u0633\u062a\u0644\u0645 \u0623\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0645\u0642\u062f\u0645\u0627\u064b\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 10 (SIC 10):\u00a0\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629- \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0645\u062d\u062f\u062f\u0629 \u0628\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 25 (SIC 25):\u00a0\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u062e\u0644- \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u0644\u062d\u0645\u0644\u0629 \u0623\u0633\u0647\u0645\u0647\u0627\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 29 (SIC 29):\u00a0\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0645\u062a\u064a\u0627\u0632 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u062a\u0641\u0633\u064a\u0631 \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629 32 (SIC 32):\u00a0\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629- \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u0627\u0631\u064a\u0641\u00a0(\u0627\u0636\u063a\u0637 \u0647\u0646\u0627). \u00a0 \u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0644\u0645\u0639\u064a\u0627\u0631\u00a0\u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u00a0\u00a0IFRS for SMEs\u00a0\u0648\u0647\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a: \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 1 “\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 2 “\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0633\u0627\u0626\u062f\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 4 “\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 5 “\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 6 “\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 7 “\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 8 “\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 9 “\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0648\u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629” (\u0627\u0636\u063a\u0637 \u0647\u0646\u0627) \u00a0 \u0627\u0644\u0642\u0633\u0645 \u0631\u0642\u0645 10 “\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621” (\u0627\u0636\u063a\u0637 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\u0627\u0644\u0642\u0633\u0645..<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-94549","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/pages\/94549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/comments?post=94549"}],"version-history":[{"count":14,"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/pages\/94549\/revisions"}],"predecessor-version":[{"id":94648,"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/pages\/94549\/revisions\/94648"}],"wp:attachment":[{"href":"https:\/\/ibiks.com\/en\/wp-json\/wp\/v2\/media?parent=94549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}