{"id":1202,"date":"2024-02-18T22:22:48","date_gmt":"2024-02-18T22:22:48","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1202"},"modified":"2024-02-17T22:32:40","modified_gmt":"2024-02-17T22:32:40","slug":"%d8%a7%d9%84%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d9%84%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-ifrs-15","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d8%a7%d9%84%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d9%84%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-ifrs-15\/","title":{"rendered":"\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS 15: \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621"},"content":{"rendered":"

\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><\/b>IFRS 15<\/span><\/b>: \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/span><\/b><\/h1>\n

\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span>IFRS 15<\/span> \u0648\u0627\u062d\u062f \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0641\u064a \u062a\u063a\u064a\u064a\u0631 \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631.<\/span><\/p>\n

\u062d\u064a\u062b \u0623\u0646\u0647 \u062a\u0633\u0628\u0628 \u0641\u064a \u0625\u0644\u063a\u0627\u0621 \u0627\u062b\u0646\u064a\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0647\u0645\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0631\u0642\u0645 11\u060c \u0648\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0631\u0642\u0645 18\u060c \u0627\u0644\u0644\u0630\u0627\u0646 \u064a\u0639\u062f\u0627\u0646 \u0645\u0639\u064a\u0627\u0631\u0627\u0646 \u0631\u0626\u064a\u0633\u064a\u0627\u0646.<\/span><\/p>\n

\u0641\u064a \u0645\u0642\u0627\u0644\u062a\u0646\u0627 \u0627\u0644\u064a\u0648\u0645\u060c \u0633\u0648\u0641 \u0646\u062a\u062d\u062f\u062b \u0639\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a <\/span>IFRS 15<\/span>\u060c \u0648\u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0628\u0631\u0632 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u060c \u062a\u0627\u0628\u0639 \u0627\u0644\u0642\u0631\u0627\u0621\u0629.<\/span><\/p>\n

\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span><\/b>IFRS 15<\/span><\/b><\/b><\/h2>\n

\u062a\u0639\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 \u062c\u0648\u0627\u0646\u0628 \u0639\u0648\u0644\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u064b\u0627\u060c \u0623\u0648 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627.<\/span><\/p>\n

\u0648\u0644\u0643\u0646 \u062a\u062e\u062a\u0644\u0641 \u0637\u0631\u064a\u0642\u0629 \u062a\u0637\u0628\u064a\u0642 \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0646 \u062f\u0648\u0644\u0629 \u0644\u0623\u062e\u0631\u0649\u061b \u0648\u0630\u0644\u0643 \u0646\u062a\u064a\u062c\u0629 \u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u0644\u0648\u0627\u0626\u062d\u060c \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0641\u064a \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645.<\/span><\/p>\n

\u0648\u064a\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a<\/span>\u00a0\u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0624\u062b\u0631\u0629\u060c \u0628\u0635\u062f\u0648\u0631\u0647\u0627 \u062a\u0645 \u0625\u0644\u063a\u0627\u0621 \u0645\u0639\u064a\u0627\u0631\u064a\u0646 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/span><\/p>\n

\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u062a\u062a\u0645\u0631\u0643\u0632 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span>IFRS 15<\/span> \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0646\u0634\u0637\u0629.<\/span><\/p>\n

\u0648\u0647\u0646\u0627 \u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u0645 \u064a\u0639\u0627\u0644\u062c \u0628\u0627\u0644\u0641\u0639\u0644 \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0648\u0644\u0643\u0646 \u062a\u0645\u062a \u0645\u0646\u0627\u0642\u0634\u062a\u0647\u0645 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0623\u062e\u0631\u0649.<\/span><\/p>\n

\u0648\u0644\u0642\u062f \u062d\u062f\u062f \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span>IFRS 15<\/span> 5 \u062e\u0637\u0648\u0627\u062a \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0648\u0647\u064a \u0643\u0627\u0644\u0622\u062a\u064a:<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0642\u062f.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0623\u062f\u0627\u0621.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u062d\u062f\u064a\u062f \u0633\u0639\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u062e\u0635\u064a\u0635 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0643\u0623\u0646\u0647 \u062a\u0645 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621.<\/span><\/p>\n

\u0639\u062f\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 <\/span><\/b>IFRS<\/span><\/b><\/b><\/h2>\n

\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 <\/span>IFRS<\/span> \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u061b \u0628\u063a\u0631\u0636 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/span><\/p>\n

\u062d\u064a\u062b \u0638\u0647\u0631\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 <\/span>IFRS<\/span>\u060c \u0641\u064a \u0638\u0644 \u0627\u0644\u0639\u0648\u0644\u0645\u0629\u060c \u0648\u0627\u0646\u0641\u062a\u0627\u062d \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u0627\u062a\u0633\u0645\u062a \u062a\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u0627\u0644\u0645\u0631\u0648\u0646\u0629\u060c \u0648\u0627\u0644\u062d\u062f\u0627\u062b\u0629.<\/span><\/p>\n

\u0641\u064a \u062d\u064a\u0646 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0633\u064a\u0637\u0631\u0629 \u0647\u064a \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/a> \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 <\/span>GAAP<\/span>\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0633\u0631\u0639\u0627\u0646 \u0645\u0627 \u0627\u0646\u062d\u0633\u0631\u062a\u061b \u0644\u0627\u0646\u062a\u0634\u0627\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IFRS<\/span>.<\/span><\/p>\n

\u0648\u064a\u0628\u0644\u063a \u0639\u062f\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 41 \u0645\u0639\u064a\u0627\u0631\u064b\u0627\u060c \u0645\u0646\u0647\u0645 7 \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a>\u060c \u064834 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/span><\/p>\n

\u0645\u0627 \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span><\/b>IAS<\/span><\/b> \u0648 <\/span><\/span><\/b>IFRS<\/span><\/b>\u061f<\/span><\/b><\/h2>\n

\u0628\u0639\u062f \u0623\u0646 \u062a\u062d\u062f\u062b\u0646\u0627 \u0639\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span>IFRS 15<\/span>\u060c \u0633\u0648\u0641 \u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u0648 <\/span><\/span>IFRS<\/span>.<\/span><\/p>\n

IAS<\/span> \u0647\u0648 \u0627\u062e\u062a\u0635\u0627\u0631 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 <\/span><\/span>IFRS<\/span> \u0647\u0648 \u0627\u062e\u062a\u0635\u0627\u0631 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n

\u0648\u0647\u0646\u0627\u0643 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u064a\u0646\u0647\u0645\u0627\u060c \u0648\u0645\u0646 \u0623\u0628\u0631\u0632 \u062a\u0644\u0643 \u0627\u0644\u0641\u0631\u0648\u0642:<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u0641\u064a \u0639\u0627\u0645 1973\u0645\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0645 \u0625\u0635\u062f\u0627\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IFRS<\/span> \u0641\u064a \u0639\u0627\u0645 2001\u0645.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u0634\u0645\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u00a0\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u062f\u064a\u062f\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span><\/span>IFRS<\/span> \u0634\u0645\u0644\u062a \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0648\u0627\u0641\u0642.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u0644\u0642\u062f \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631<\/span>IFRS<\/span>\u060c \u0641\u064a \u062d\u064a\u0646 \u0627\u0646\u062d\u0633\u0631 \u0623\u0639\u062f\u0627\u062f \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span>.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u0642\u0648\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u0639\u0644\u0649 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u0639\u0646\u062f \u062a\u0648\u0631\u064a\u062f\u0647\u0627\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0642\u0648\u0645 \u0645\u0639\u0627\u064a\u064a\u0631\u00a0 <\/span>IFRS<\/span> \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0646\u062f \u062a\u062d\u0642\u064a\u0642\u0647\u0627.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u062a\u062a\u0637\u0644\u0628 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629\u060c \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0645\u0639\u0627\u064a\u064a\u0631\u00a0 <\/span>IFRS<\/span> \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u062a\u0628\u0642\u064a.<\/span><\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/span>\u0648\u062a\u062a\u0637\u0644\u0628 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0623\u0645\u0627 \u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IFRS<\/span> \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629.<\/span><\/p>\n

\u062a\u0642\u062f\u0645 \u0634\u0631\u0643\u0629 \u0631\u0643\u0627\u0626\u0632 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0648\u0645\u0631\u0627\u062c\u0639\u0648\u0646 \u0642\u0627\u0646\u0648\u0646\u064a\u0648\u0646<\/a> \u062e\u062f\u0645\u0627\u062a \u062a\u062d\u0648\u064a\u0644 \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.<\/span><\/p>\n

\u0648\u062a\u0642\u062f\u0645 \u0623\u064a\u0636\u064b\u0627 \u062e\u062f\u0645\u0627\u062a \u0625\u0639\u062f\u0627\u062f\u060c \u0648\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0639\u0644\u0649 \u064a\u062f \u0646\u062e\u0628\u0629 \u0645\u062e\u062a\u0635\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646.<\/span><\/p>\n

\u0648\u0644\u062f\u064a\u0646\u0627 \u062e\u0628\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062a\u0645\u062a\u062f \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 20 \u0639\u0627\u0645\u064b\u0627\u060c \u0648\u0644\u062f\u064a\u0646\u0627 \u0639\u0645\u0644\u0627\u0621 \u0645\u062d\u0644\u064a\u064a\u0646\u060c \u0648\u062f\u0648\u0644\u064a\u064a\u0646.<\/span><\/p>\n

\u00a0<\/span>\u0625\u0644\u0649 \u0647\u0646\u0627 \u0646\u0643\u0648\u0646 \u0642\u062f \u0648\u0635\u0644\u0646\u0627 \u0625\u0644\u0649 \u0646\u0647\u0627\u064a\u0629 \u0645\u0642\u0627\u0644\u062a\u0646\u0627 \u0627\u0644\u064a\u0648\u0645\u060c \u0648\u0642\u062f \u062a\u0639\u0631\u0641\u0646\u0627 \u0645\u0639\u064b\u0627 \u0639\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 <\/span>IFRS 15<\/span>.<\/span><\/p>\n

\u0643\u0645\u0627 \u062a\u0639\u0631\u0641\u0646\u0627 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0644\u0645\u062d\u0629 \u0633\u0631\u064a\u0639\u0629 \u0639\u0646 \u0628\u0642\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0623\u0648\u0636\u062d\u0646\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0643\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 <\/span>IAS<\/span> \u0648 <\/span><\/span>IFRS<\/span>.<\/span><\/p>\n

\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627:<\/strong><\/p>\n

\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0645\u064a\u0632\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u2026 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0645\u0645\u064a\u0632\u0627\u062a\u0647\u0627<\/a><\/strong><\/p>\n

\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 (\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0648\u062e\u0635\u0627\u0626\u0635\u0647\u0627)<\/a><\/strong><\/p>\n

\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629: \u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647 \u0648\u0643\u064a\u0641 \u064a\u062a\u0645 \u0627\u0644\u062a\u0642\u064a\u064a\u0645<\/a><\/strong><\/p>\n

\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629<\/a><\/strong><\/p>\n

\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645: \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS 15<\/p>\n","protected":false},"author":16,"featured_media":1204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[116,21,115,35,25],"class_list":["post-1202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19","tag-116","tag-21","tag-115","tag-35","tag-25"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/comments?post=1202"}],"version-history":[{"count":0,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1202\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1204"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}