{"id":1718,"date":"2024-07-05T10:28:57","date_gmt":"2024-07-05T10:28:57","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1718"},"modified":"2025-02-13T11:36:12","modified_gmt":"2025-02-13T11:36:12","slug":"%d9%85%d8%a8%d8%a7%d8%af%d8%a6-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d9%85%d8%a8%d8%a7%d8%af%d8%a6-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9\/","title":{"rendered":"\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629"},"content":{"rendered":"\r\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u062a\u0628\u0631 \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0635\u0646\u064a\u0641 \u0648\u062a\u0644\u062e\u064a\u0635 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a. \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062a\u0631\u062c\u0645 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0625\u0644\u064a\u0643 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 <a href=\"https:\/\/socpa.org.sa\/SOCPA\/files\/9a\/9aa1cdaf-6094-4754-bc12-da3e7e5f07fa.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a> \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0623\u064a \u0645\u0646\u0638\u0645\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-1-\u0645\u0628\u062f\u0623-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-business-entity-principle\" class=\"wp-block-heading\">1- \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 (Business Entity Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0642\u0636\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0643\u0644 \u0643\u064a\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0634\u062e\u0635\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0646 \u0623\u0635\u062d\u0627\u0628\u0647\u0627 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0641\u064a\u0647\u0627. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0633\u062c\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0623\u0635\u062d\u0627\u0628\u0647\u0627. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0623\u0646\u0647 \u064a\u0639\u0646\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0648\u0636\u0648\u062d \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0641\u0635\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0639\u0646 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0645\u0644.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-2-\u0645\u0628\u062f\u0623-\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629-going-concern-principle\" class=\"wp-block-heading\">2- \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 (Going Concern Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0641\u062a\u0631\u0636 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0633\u062a\u0633\u062a\u0645\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u0645\u0646\u0638\u0648\u0631 \u0648\u0644\u0646 \u062a\u0636\u0637\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u062a\u0635\u0641\u064a\u0629. \u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636 \u0639\u0646\u062f \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062f\u0648\u0631\u064a \u0644\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-3-\u0645\u0628\u062f\u0623-\u0627\u0644\u062f\u0648\u0631\u064a\u0629-periodicity-principle\" class=\"wp-block-heading\">3- \u0645\u0628\u062f\u0623 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 (Periodicity Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0639\u0646\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0623\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0642\u0633\u0645 \u0625\u0644\u0649 \u0641\u062a\u0631\u0627\u062a \u0632\u0645\u0646\u064a\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u062a\u0639\u0631\u0641 \u0628\u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (Accounting Periods)\u060c \u0645\u062b\u0644 \u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u0623\u0648 \u0627\u0644\u0633\u0646\u0648\u064a. \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0633\u064a\u0645 \u064a\u0633\u0645\u062d \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u062f\u0648\u0631\u064a \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u0642\u0627\u0631\u0646\u062a\u0647 \u0639\u0628\u0631 \u0641\u062a\u0631\u0627\u062a \u0632\u0645\u0646\u064a\u0629 \u0645\u062a\u062a\u0627\u0644\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-4-\u0645\u0628\u062f\u0623-\u0627\u0644\u062a\u0643\u0644\u0641\u0629-\u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629-historical-cost-principle\" class=\"wp-block-heading\">4- \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 (Historical Cost Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0642\u0636\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0623\u0646 \u062a\u0633\u062c\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062e\u0635\u0648\u0645 \u0628\u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0648\u0642\u062a \u0627\u0642\u062a\u0646\u0627\u0626\u0647\u0627. \u064a\u0639\u0637\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0642\u064a\u0645\u0629 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0628\u0639\u064a\u062f\u0627\u064b \u0639\u0646 \u0627\u0644\u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0648\u0642\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-5-\u0645\u0628\u062f\u0623-\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641-\u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a-revenue-recognition-principle\" class=\"wp-block-heading\">5- <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d8%a7%d8%b9%d8%aa%d8%b1%d8%a7%d9%81-%d8%a8%d8%a7%d9%84%d8%a5%d9%8a%d8%b1%d8%a7%d8%af-%d8%a5%d8%b7%d8%a7%d8%b1-%d8%b4%d8%a7%d9%85%d9%84\/\">\u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a (Revenue Recognition Principle)<\/a><\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u062a\u0645 \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\u060c \u0648\u0644\u064a\u0633 \u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0646\u0642\u062f. \u064a\u0639\u0646\u064a \u0647\u0630\u0627 \u0623\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u0633\u062c\u0644 \u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0623\u0648 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0648\u0642\u062a \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0646\u0642\u062f\u060c \u0645\u0645\u0627 \u064a\u062a\u064a\u062d \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-6-\u0645\u0628\u062f\u0623-\u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629-matching-principle\" class=\"wp-block-heading\">6- \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 (Matching Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u062a\u0637\u0644\u0628 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0641\u0623\u0646\u0647 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u062a\u0633\u062c\u0644 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0642\u0642 \u0641\u064a\u0647\u0627 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0639\u0631\u0636 \u0635\u0648\u0631\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0644\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-7-\u0645\u0628\u062f\u0623-\u0627\u0644\u0625\u0641\u0635\u0627\u062d-\u0627\u0644\u0643\u0627\u0645\u0644-full-disclosure-principle\" class=\"wp-block-heading\">7- \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0643\u0627\u0645\u0644 (Full Disclosure Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0642\u0636\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0636\u0631\u0648\u0631\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u062a\u0637\u0644\u0628 \u0647\u0630\u0627 \u062a\u0648\u0641\u064a\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0647\u0627.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-8-\u0645\u0628\u062f\u0623-\u0627\u0644\u0627\u062a\u0633\u0627\u0642-consistency-principle\" class=\"wp-block-heading\">8- \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 (Consistency Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0624\u0643\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0641\u0633 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0636\u0645\u0627\u0646 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647 \u0628\u0648\u0636\u0648\u062d \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-9-\u0645\u0628\u062f\u0623-\u0627\u0644\u0623\u0647\u0645\u064a\u0629-\u0627\u0644\u0646\u0633\u0628\u064a\u0629-materiality-principle\" class=\"wp-block-heading\">9- \u0645\u0628\u062f\u0623 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 (Materiality Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0642\u062a\u0636\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u062c\u0628 \u0623\u0646 \u062a\u064f\u0641\u0635\u062d \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0635\u0648\u0631\u0629 <a href=\"https:\/\/bpcpasa.com\/uncategorized\/%d8%a3%d9%87%d9%85-%d8%a7%d9%84%d9%86%d8%b3%d8%a8-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%84%d9%84%d9%82%d8%b1%d9%88%d8%b6-%d8%a3%d8%af%d9%88%d8%a7%d8%aa-%d8%aa%d8%ad%d9%84%d9%8a%d9%84-%d8%a7\/\">\u0646\u0633\u0628\u0629 \u0645\u0627\u0644\u064a\u0629<\/a>. \u064a\u0639\u0646\u064a \u0647\u0630\u0627 \u0623\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u0644\u0646 \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0644\u0645\u0648\u0633 \u064a\u0645\u0643\u0646 \u062a\u062c\u0627\u0648\u0632\u0647\u0627\u060c \u0648\u0644\u0643\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0647\u0627\u0645\u0629 \u064a\u062c\u0628 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646\u0647\u0627.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-10-\u0645\u0628\u062f\u0623-\u0627\u0644\u062d\u064a\u0637\u0629-\u0648\u0627\u0644\u062d\u0630\u0631-conservatism-principle\" class=\"wp-block-heading\">10- \u0645\u0628\u062f\u0623 \u0627\u0644\u062d\u064a\u0637\u0629 \u0648\u0627\u0644\u062d\u0630\u0631 (Conservatism Principle)<\/h2>\r\n\r\n\r\n\r\n<p>\u064a\u0642\u0636\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u0628\u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u062d\u0641\u0638\u0629 \u0628\u0645\u0639\u0646\u0649 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0641\u0648\u0631\u064b\u0627 \u0639\u0646\u062f \u0627\u0644\u062a\u0648\u0642\u0639 \u0628\u0647\u0627 \u0648\u0639\u062f\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0625\u0644\u0627 \u0639\u0646\u062f \u062a\u062d\u0642\u0642\u0647\u0627. \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u062f\u0623 \u064a\u062d\u0645\u064a \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0627 \u062a\u0638\u0647\u0631 \u0635\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0631\u062f\u064a\u0629 \u0645\u0628\u0627\u0644\u063a \u0641\u064a\u0647\u0627.<\/p>\r\n\r\n\r\n\r\n<h2 id=\"h-\u062f\u0648\u0631-\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631-\u0627\u0644\u0645\u0627\u0644\u064a\u0629\" class=\"wp-block-heading\">\u062f\u0648\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\r\n\r\n\r\n\r\n<p>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646. \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><em>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (Balance Sheet)<\/em>: \u0627\u0644\u062a\u064a \u062a\u0638\u0647\u0631 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629.<\/li>\r\n\r\n\r\n\r\n<li><em>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 (Income Statement)<\/em>: \u0627\u0644\u062a\u064a \u062a\u064f\u0638\u0647\u0631 \u0646\u062a\u0627\u0626\u062c \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0623\u0631\u0628\u0627\u062d \u0648\u062e\u0633\u0627\u0626\u0631.<\/li>\r\n\r\n\r\n\r\n<li><em>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (Cash Flow Statement)<\/em>: \u0627\u0644\u062a\u064a \u062a\u0638\u0647\u0631 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u062f\u0627\u062e\u0644 \u0648\u0627\u0644\u062e\u0627\u0631\u062c \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/li>\r\n\r\n\r\n\r\n<li><em>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Statement of Changes in Equity)<\/em>: \u0627\u0644\u062a\u064a \u062a\u0638\u0647\u0631 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0623\u0647\u0645\u064a\u0629-\u0645\u0628\u0627\u062f\u0626-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0627\u0644\u0645\u0627\u0644\u064a\u0629\" class=\"wp-block-heading\">\u0623\u0647\u0645\u064a\u0629 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\r\n\r\n\r\n\r\n<p>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629. \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0626:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062a\u0636\u0645\u0646 \u0627\u062a\u0633\u0627\u0642 \u0648\u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 id=\"h-\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a-\u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\" class=\"wp-block-heading\">\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644<\/h2>\r\n\r\n\r\n\r\n<p>\u0645\u0639 \u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0632\u064a\u0627\u062f\u0629 \u062a\u0639\u0642\u064a\u062f \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u064a\u0648\u0627\u062c\u0647 \u0645\u062c\u0627\u0644 <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b1%d9%81%d9%8a%d9%82-%d8%a7%d9%84%d9%88%d8%ab%d9%8a%d9%82-%d9%84%d8%a3%d8%b5%d8%ad%d8%a7\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a> \u062a\u062d\u062f\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629. \u0645\u0646 \u0623\u0628\u0631\u0632 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><em>\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Fintech)<\/em>: \u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0643\u0645\u064a\u0627\u062a \u0647\u0627\u0626\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li><em>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629<\/em>: \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u062f\u064a\u062b \u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\r\n\r\n\r\n\r\n<li><em>\u0627\u0644\u0639\u0648\u0644\u0645\u0629<\/em>: \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0646\u0643\u0648\u0646 \u0623\u0648\u0636\u062d\u0646\u0627 \u0623\u0646 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0645\u062b\u0644 \u0627\u0644\u062f\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0648\u062a\u0636\u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u062a\u0628\u0631 \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0635\u0646\u064a\u0641 \u0648\u062a\u0644\u062e\u064a\u0635 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a. \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062a\u0631\u062c\u0645 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0625\u0644\u064a\u0643 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0623\u064a \u0645\u0646\u0638\u0645\u0629. 1- \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 (Business Entity&#8230;<\/p>\n","protected":false},"author":16,"featured_media":1769,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[473,462,471,469,470,463,464,467,466,472,465,468],"class_list":["post-1718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-19","tag-473","tag-462","tag-471","tag-469","tag-470","tag-463","tag-464","tag-467","tag-466","tag-472","tag-465","tag-468"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1718","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=1718"}],"version-history":[{"count":0,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1718\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1769"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}