{"id":1227,"date":"2024-02-26T00:10:20","date_gmt":"2024-02-26T00:10:20","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1227"},"modified":"2024-02-18T00:24:46","modified_gmt":"2024-02-18T00:24:46","slug":"%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%b9%d9%82%d9%88%d8%af-%d8%a7%d9%84%d8%a5%d9%8a%d8%ac%d8%a7%d8%b1-ifrs-16","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%b9%d9%82%d9%88%d8%af-%d8%a7%d9%84%d8%a5%d9%8a%d8%ac%d8%a7%d8%b1-ifrs-16\/","title":{"rendered":"\u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16 \u0648\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0647"},"content":{"rendered":"<h1>\u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16 \u0648\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0647<\/h1>\n<p>\u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16 \u0645\u0646 \u0623\u0628\u0631\u0632 \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 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627.<\/p>\n<p>\u0633\u0648\u0641 \u0646\u062a\u062d\u062f\u062b \u0627\u0644\u064a\u0648\u0645 \u0639\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0646\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0647\u060c \u0648\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u062d\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631.<\/p>\n<h2><strong>\u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 <\/strong><strong>IFRS 16<\/strong><\/h2>\n<p>\u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0627\u0633\u062a\u0623\u062c\u0631 \u0645\u0643\u0627\u062a\u0628\u060c \u0623\u0648 \u0645\u0631\u0643\u0628\u0627\u062a\u060c \u0623\u0648 \u0623\u064a \u0645\u0631\u0627\u0641\u0642 \u0623\u062e\u0631\u0649\u061b \u0645\u0646 \u0623\u062c\u0644 \u062f\u0639\u0645 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627\u060c \u0648\u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n<p>\u0648\u064a\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0645\u0646 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\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<p>\u0648\u064a\u0639\u062f \u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0645\u0646 \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0647\u0648 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u062a\u0639\u0627\u0642\u062f\u0629 \u0645\u0646 \u0645\u0624\u062c\u0631\u060c \u0623\u0648 \u0645\u0633\u062a\u0623\u062c\u0631.<\/p>\n<p>\u062d\u064a\u062b \u0623\u0646\u0647 \u0641\u064a \u0648\u0642\u062a \u0633\u0627\u0628\u0642\u060c \u0643\u0627\u0646\u062a \u062a\u0646\u0642\u0633\u0645 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0625\u0644\u0649 \u0639\u0642\u0648\u062f \u0625\u064a\u062c\u0627\u0631 \u062a\u0645\u0648\u064a\u0644\u064a\u0629\u060c \u0648\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0627 \u062a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>\u0648\u0643\u0627\u0646 \u0630\u0644\u0643 \u0642\u062f\u062d \u0641\u064a \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0639\u0644\u064a\u0647 \u0638\u0647\u0631\u062a \u0641\u0643\u0631\u0629 \u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16.<\/p>\n<p>\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16 \u0639\u0644\u0649 \u0645\u062e\u062a\u0644\u0641 \u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0623\u062c\u064a\u0631\u060c \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0639\u0642\u0648\u062f\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0646\u0627\u0629 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u060c \u0648\u0647\u064a:<\/p>\n<ul>\n<li>\u0639\u0642\u0648\u062f \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0628\u064a\u0648\u0644\u0648\u062c\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0641\u0638 \u0628\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631.<\/li>\n<li>\u0648\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062c\u062f\u062f\u0629.<\/li>\n<li>\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u062c\u0631.<\/li>\n<li>\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u0645\u062a\u064a\u0627\u0632.<\/li>\n<li>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u064a\u0646\u060c \u0628\u0645\u0648\u062c\u0628 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635.<\/li>\n<\/ul>\n<h2><strong>\u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 <\/strong><strong>IFRS 16<\/strong><\/h2>\n<p>\u0623\u0645\u0627 \u0639\u0646 \u0645\u0627 \u0647\u0648 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16\u060c \u0641\u0623\u0646 \u0647\u0646\u0627\u0643 \u0622\u062b\u0627\u0631 \u0645\u062a\u0639\u062f\u062f\u0629 \u0644\u062a\u0637\u0628\u064a\u0642\u0647 \u0639\u0644\u0649 \u062c\u0648\u0627\u0646\u0628 \u0639\u062f\u0629 \u0645\u0646 \u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0647\u064a \u0643\u0627\u0644\u0622\u062a\u064a:<\/p>\n<p><strong>\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/p>\n<p>\u062d\u064a\u062b \u064a\u062a\u0645 \u0645\u0631\u0627\u0639\u0627\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0639\u0644\u0649 \u0623\u062a \u062a\u0646\u062f\u0631\u062c 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\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong><\/p>\n<p>\u064a\u062a\u0645\u062b\u0644 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642\u0647 \u0641\u064a \u0623\u0646 \u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0641\u064a \u0628\u0646\u0648\u062f \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629\u060c \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n<h2><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 <\/strong><strong>IAS 17<\/strong><strong> \u0648 <\/strong><strong>IFRS 16<\/strong><\/h2>\n<p>\u064a\u0631\u0645\u0632 \u0627\u062e\u062a\u0635\u0627\u0631 IAS 17 \u0625\u0644\u0649 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0634\u064a\u0631 \u0645\u0639\u064a\u0627\u0631IFRS 16 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a.<\/p>\n<p>\u0648\u0647\u0646\u0627\u0643 \u0641\u0631\u0648\u0642 \u0648\u0627\u0636\u062d\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646\u060c \u0633\u0648\u0641 \u0646\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0623\u0628\u0631\u0632 \u062a\u0644\u0643 \u0627\u0644\u0641\u0631\u0648\u0642:<\/p>\n<p><strong>\u0645\u0639\u064a\u0627\u0631 <\/strong><strong>IAS 17<\/strong><\/p>\n<p>\u0648\u0641\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u060c \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0641 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0625\u0644\u0649 \u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u062a\u0645\u0648\u064a\u0644\u064a\u0629\u060c \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0639\u0642\u062f \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a \u064a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<p>\u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0627\u0644\u0639\u0642\u062f \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u064a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u0642\u0637\u060c \u0648\u0647\u0646\u0627 \u064a\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0644\u064a\u0644 \u0645\u0642\u0627\u0631\u0646 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n<p><strong>\u0645\u0639\u064a\u0627\u0631 6<\/strong><strong>IFRS 1<\/strong><\/p>\n<p>\u062c\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u062a\u0644\u0643 \u0627\u0644\u0645\u0634\u0643\u0644\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0643\u0627\u0645\u0644 \u0627\u0644\u0639\u0642\u0648\u062f \u0636\u0645\u0646 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u060c \u0648\u062a\u0639\u0627\u0645\u0644 \u0643\u0639\u0642\u0648\u062f \u062a\u0645\u0648\u064a\u0644\u064a\u0629.<\/p>\n<p>\u0645\u0645\u0627 \u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0627\u0633\u062a\u0623\u062c\u0631 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0623\u0648 \u062a\u0642\u062a\u0631\u0636 \u0644\u0634\u0631\u0627\u0626\u0647\u0627.<\/p>\n<p>\u0648\u0628\u0630\u0644\u0643 \u064a\u0645\u0643\u0646\u0646\u0627 \u0627\u0644\u0642\u0648\u0644 \u0628\u0623\u0646 \u0645\u0639\u064a\u0627\u0631 IFRS 16 \u064a\u0642\u062f\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0645\u0639\u0627\u0644\u062c\u0629 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0641\u0642 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0644\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u064a\u0646.<\/p>\n<p>\u062a\u0642\u062f\u0645<a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%b4%d8%b1%d9%83%d8%a9-%d8%b1%d9%83%d8%a7%d8%a6%d8%b2-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%88%d9%86-%d9%88%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d9%88%d9%86-%d9%82\/\" target=\"_blank\" rel=\"noopener\"> \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> \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n<p>\u0648\u062a\u0639\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0631\u062e\u0635\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u062a\u0636\u0645 \u0637\u0627\u0642\u0645 \u0639\u0645\u0644 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0645\u0639\u062a\u0645\u062f\u064a\u0646\u060c \u0648\u0645\u0624\u0647\u0644\u064a\u0646.<\/p>\n<p>\u0648\u0645\u0646 \u0628\u064a\u0646 \u062e\u062f\u0645\u0627\u062a\u0646\u0627: \u062e\u062f\u0645\u0629 \u062a\u062d\u0648\u064a\u0644 <a href=\"https:\/\/ar.wikipedia.org\/wiki\/%D8%A7%D9%84%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1_%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9_%D9%84%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF_%D8%A7%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\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u060c \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u0647\u0646\u064a\u064a\u0646 \u0645\u062a\u0645\u0631\u0633\u064a\u0646.<\/p>\n<p>\u0625\u0644\u0649 \u0647\u0646\u0627 \u0646\u0643\u0648\u0646 \u0642\u062f \u0627\u0646\u062a\u0647\u064a\u0646\u0627 \u0645\u0646 \u062d\u062f\u064a\u062b\u0646\u0627 \u0627\u0644\u064a\u0648\u0645 \u062d\u0648\u0644 \u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16\u060c \u0648\u0646\u0623\u0645\u0644 \u0623\u0646 \u0646\u0643\u0648\u0646 \u0642\u062f\u0645\u0646\u0627 \u0644\u0643\u0645 \u0648\u0635\u0641 \u0643\u0627\u0641\u064a \u062d\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631.<\/p>\n<p>\u0648\u0642\u062f \u0633\u0644\u0637\u0646\u0627 \u0627\u0644\u0636\u0648\u0621 \u062d\u0648\u0644 \u0627\u0644\u0622\u062b\u0627\u0631 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642\u0647 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0646 IAS 17 \u0648 IFRS 16.<\/p>\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627:<\/strong><\/p>\n<p><strong><a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d9%82%d8%b7%d8%a7%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%85\/\" target=\"_blank\" rel=\"noopener\">\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<p><strong><a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%aa%d9%82%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d8%a5%d8%ac%d8%b1%d8%a7%d8%a1%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%aa%d9%81%d9%82-%d8%b9%d9%84%d9%8a%d9%87%d8%a7\/\" target=\"_blank\" rel=\"noopener\">\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<p><strong><a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%aa%d9%88%d8%ad%d9%8a%d8%af-%d8%a7%d9%84%d9%82%d9%88%d8%a7%d8%a6%d9%85-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/\" target=\"_blank\" rel=\"noopener\">\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0645\u0627 \u0647\u064a \u0634\u0631\u0648\u0637\u0647\u0627 \u0648\u0645\u0639\u064a\u0627\u0631 \u0639\u0631\u0636\u0647\u0627\u061f<\/a><\/strong><\/p>\n<p><strong><a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%a7%d9%84%d8%a7%d8%ad%d8%aa%d9%8a%d8%a7%d9%84-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><\/strong><\/p>\n<p><strong><a href=\"https:\/\/bpcpasa.com\/blogs\/%d8%b6%d8%b1%d9%8a%d8%a8%d8%a9-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d8%b7%d8%a7%d8%b9\/\" target=\"_blank\" rel=\"noopener\">\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0639\u064a\u0627\u0631 \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 IFRS 16<\/p>\n","protected":false},"author":16,"featured_media":1229,"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":[132,131,23,25,130],"class_list":["post-1227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19","tag-ifrs-16","tag-131","tag-23","tag-25","tag-130"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1227","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=1227"}],"version-history":[{"count":0,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1227\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1229"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}