{"id":11887,"date":"2026-05-13T13:29:50","date_gmt":"2026-05-13T13:29:50","guid":{"rendered":"https:\/\/amaudit.ae\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%af%d8%a8%d9%8a%d8%8c-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d8%b1%d8%a8%d9%8a\/"},"modified":"2026-06-23T12:38:25","modified_gmt":"2026-06-23T12:38:25","slug":"%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%af%d8%a8%d9%8a%d8%8c-%d8%a7%d9%84%d8%a5%d9%85%d8%a7%d8%b1%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d8%b1%d8%a8%d9%8a","status":"publish","type":"post","link":"https:\/\/amaudit.ae\/ar\/blog\/%D8%AE%D8%AF%D9%85%D8%A7%D8%AA-%D8%A7%D9%84%D8%AA%D8%AF%D9%82%D9%8A%D9%82-%D9%81%D9%8A-%D8%AF%D8%A8%D9%8A-%D8%A7%D9%84%D8%A5%D9%85%D8%A7%D8%B1%D8%A7%D8%AA-%D8%A7%D9%84%D8%B9%D8%B1%D8%A8%D9%8A\/","title":{"rendered":"\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062f\u0628\u064a\u060c \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 | \u0623\u0641\u0636\u0644 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u2013 AM Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"11887\" class=\"elementor elementor-11887 elementor-11613\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a403143 e-con-full e-flex e-con e-parent\" data-id=\"a403143\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-29c0909 e-con-full e-flex e-con e-child\" data-id=\"29c0909\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23503f5 elementor-widget elementor-widget-heading\" data-id=\"23503f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">| \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0623\u0628\u0648 \u0638\u0628\u064a |  <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15e072f e-flex e-con-boxed e-con e-parent\" data-id=\"15e072f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77fe1bc elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"77fe1bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;],&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 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9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__77fe1bc\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba685ad elementor-widget elementor-widget-button\" data-id=\"ba685ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+971%204%20323%201738\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627 <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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<div class=\"elementor-element elementor-element-c895870 e-flex e-con-boxed e-con e-parent\" data-id=\"c895870\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5af42c3 elementor-widget elementor-widget-heading\" data-id=\"5af42c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0641\u0636\u0644 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 | \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u062f\u0628\u064a \u0648\u0623\u0628\u0648 \u0638\u0628\u064a<\/h2>\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<div class=\"elementor-element elementor-element-4c49ca1 e-flex e-con-boxed e-con e-parent\" data-id=\"4c49ca1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d82ca6 elementor-widget elementor-widget-text-editor\" data-id=\"5d82ca6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"74\" data-end=\"540\">\u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0644\u0645 \u062a\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0645\u062c\u0631\u062f \u0645\u062a\u0637\u0644\u0628 \u062a\u0646\u0638\u064a\u0645\u064a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u0635\u0628\u062d\u062a \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0628\u0646\u0627\u0621 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0648\u0646\u062c\u0627\u062d \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644. \u0633\u0648\u0627\u0621 \u0643\u0646\u062a \u0634\u0631\u0643\u0629 \u0646\u0627\u0634\u0626\u0629\u060c \u0623\u0648 \u0634\u0631\u0643\u0629 \u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u062d\u062c\u0645\u060c \u0623\u0648 \u0634\u0631\u0643\u0629 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a\u060c \u0623\u0648 \u0643\u064a\u0627\u0646\u064b\u0627 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u062d\u0631\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0634\u0631\u0627\u0643\u0629 \u0645\u0639 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0648\u062b\u0648\u0642\u0629 \u0641\u064a \u062f\u0628\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0634\u0631\u0643\u062a\u0643 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629. <\/p><p data-start=\"542\" data-end=\"1062\">\u0641\u064a <a class=\"decorated-link\" href=\"https:\/\/amaudit.ae\/ar\/?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"545\" data-end=\"598\">\u00abAM Audit<\/a>\u00bb\u060c \u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u062f\u0628\u064a \u0648\u0623\u0628\u0648 \u0638\u0628\u064a \u0648\u0627\u0644\u0634\u0627\u0631\u0642\u0629 \u0648\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u064a\u0642\u062f\u0645 \u0641\u0631\u064a\u0642\u0646\u0627 \u0627\u0644\u0645\u0643\u0648\u0646 \u0645\u0646 \u0645\u062f\u0642\u0642\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0648\u062e\u0628\u0631\u0627\u0621 \u0645\u0627\u0644\u064a\u064a\u0646 \u062d\u0644\u0648\u0644\u0627\u064b \u0645\u062e\u0635\u0635\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0648\u0642\u0648\u0627\u0646\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0646\u0627 \u0625\u062d\u062f\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0646\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062f\u0642\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u0633\u062a\u0646\u064a\u0631\u0629.  <\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-2fb6a12 e-flex e-con-boxed e-con e-parent\" data-id=\"2fb6a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f618b elementor-widget elementor-widget-heading\" data-id=\"54f618b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0647\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h2>\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<div class=\"elementor-element elementor-element-a7fa0e9 e-flex e-con-boxed e-con e-parent\" data-id=\"a7fa0e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7eb4 elementor-widget elementor-widget-text-editor\" data-id=\"4cf7eb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1127\" data-end=\"1456\">\u064a\u0644\u0639\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062f\u0648\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0651\u0627 \u0641\u064a \u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u064f\u0644\u0632\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. <\/p><p data-start=\"1458\" data-end=\"1502\">\u062a\u0633\u0627\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649:<\/p><ul data-start=\"1504\" data-end=\"1870\"><li data-section-id=\"1236rfd\" data-start=\"1504\" data-end=\"1555\">\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0644\u0648\u0627\u0626\u062d \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li><li data-section-id=\"wbryyj\" data-start=\"1556\" data-end=\"1609\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><li data-section-id=\"1nmkxfl\" data-start=\"1610\" data-end=\"1664\">\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><li data-section-id=\"qhk4by\" data-start=\"1665\" data-end=\"1717\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/li><li data-section-id=\"1qflooj\" data-start=\"1718\" data-end=\"1765\">\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629<\/li><li data-section-id=\"1ejus2k\" data-start=\"1766\" data-end=\"1810\">\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li data-section-id=\"p7lc5k\" data-start=\"1811\" data-end=\"1870\">\u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/li><\/ul><p data-start=\"1872\" data-end=\"2065\">\u0645\u0639 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u062a\u0634\u062f\u064a\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0622\u0646 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-65b8c2c e-flex e-con-boxed e-con e-parent\" data-id=\"65b8c2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94b761f elementor-widget elementor-widget-heading\" data-id=\"94b761f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/h2>\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<div class=\"elementor-element elementor-element-74b2849 e-flex e-con-boxed e-con e-parent\" data-id=\"74b2849\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0aff08 elementor-widget elementor-widget-text-editor\" data-id=\"d0aff08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2324\" data-end=\"2620\">\u062a\u0648\u0641\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u062a\u062d\u0642\u0642\u0627\u064b \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u064a\u0642\u0648\u0645 \u0645\u062f\u0642\u0642\u0648\u0646\u0627 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646 \u0628\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0627\u0645\u062a\u062b\u0627\u0644 \u062a\u0642\u0627\u0631\u064a\u0631\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\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 (IFRS) \u0648\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u0645\u0639 \u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629. <\/p><p data-start=\"2622\" data-end=\"2674\">\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0645\u0646 \u0623\u062c\u0644:<\/p><ul data-start=\"2675\" data-end=\"2816\"><li data-section-id=\"lfiiqo\" data-start=\"2675\" data-end=\"2701\">\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li data-section-id=\"10fe3xs\" data-start=\"2702\" data-end=\"2739\">\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0648\u0636<\/li><li data-section-id=\"k8mbqg\" data-start=\"2740\" data-end=\"2762\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/li><li data-section-id=\"labdfj\" data-start=\"2763\" data-end=\"2787\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629<\/li><li data-section-id=\"1e8lnq8\" data-start=\"2788\" data-end=\"2816\">\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630<\/li><\/ul>\t\t\t\t\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<div class=\"elementor-element elementor-element-3d824f1 e-flex e-con-boxed e-con e-parent\" data-id=\"3d824f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89e2c0b e-transform elementor-widget elementor-widget-jkit_button\" data-id=\"89e2c0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-before jeg_module___6a3b744372672\" ><a href=\"http:\/\/\u0647\u0627\u062a\u0641%20+971%204%20323%201738\" class=\"jkit-button-wrapper\">\u0627\u0633\u062a\u0634\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/a><\/div>\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<div class=\"elementor-element elementor-element-af74b69 e-flex e-con-boxed e-con e-parent\" data-id=\"af74b69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1283ef elementor-widget elementor-widget-heading\" data-id=\"b1283ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0647\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h2>\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<div class=\"elementor-element elementor-element-35ef962 e-flex e-con-boxed e-con e-parent\" data-id=\"35ef962\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb88346 elementor-widget elementor-widget-text-editor\" data-id=\"eb88346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1127\" data-end=\"1456\">\u064a\u0644\u0639\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062f\u0648\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627 \u0641\u064a \u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u064a\u064f\u0644\u0632\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0628\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0648\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635\u060c \u0648\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. <\/p><p data-start=\"1458\" data-end=\"1502\">\u062a\u0633\u0627\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649:<\/p><ul data-start=\"1504\" data-end=\"1870\"><li data-section-id=\"1236rfd\" data-start=\"1504\" data-end=\"1555\">\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0644\u0648\u0627\u0626\u062d \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li><li data-section-id=\"wbryyj\" data-start=\"1556\" data-end=\"1609\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><li data-section-id=\"1nmkxfl\" data-start=\"1610\" data-end=\"1664\">\u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><li data-section-id=\"qhk4by\" data-start=\"1665\" data-end=\"1717\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/li><li data-section-id=\"1qflooj\" data-start=\"1718\" data-end=\"1765\">\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629<\/li><li data-section-id=\"1ejus2k\" data-start=\"1766\" data-end=\"1810\">\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li data-section-id=\"p7lc5k\" data-start=\"1811\" data-end=\"1870\">\u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/li><\/ul><p data-start=\"1872\" data-end=\"2065\">\u0645\u0639 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u062a\u0634\u062f\u064a\u062f \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0622\u0646 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-f625f10 e-flex e-con-boxed e-con e-parent\" data-id=\"f625f10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d46164 elementor-widget elementor-widget-heading\" data-id=\"7d46164\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a<\/h2>\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<div class=\"elementor-element elementor-element-1e7f8e1 e-flex e-con-boxed e-con e-parent\" data-id=\"1e7f8e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2cb477 elementor-widget elementor-widget-text-editor\" data-id=\"f2cb477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2324\" data-end=\"2620\">\u062a\u0648\u0641\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u062a\u062d\u0642\u0642\u0627\u064b \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u064a\u0642\u0648\u0645 \u0645\u062f\u0642\u0642\u0648\u0646\u0627 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646 \u0628\u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u0627\u0645\u062a\u062b\u0627\u0644 \u062a\u0642\u0627\u0631\u064a\u0631\u0643\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\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 (IFRS) \u0648\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u0645\u0639 \u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629. <\/p><p data-start=\"2622\" data-end=\"2674\">\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0644\u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ul data-start=\"2675\" data-end=\"2816\"><li data-section-id=\"lfiiqo\" data-start=\"2675\" data-end=\"2701\">\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li data-section-id=\"10fe3xs\" data-start=\"2702\" data-end=\"2739\">\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0648\u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0648\u0636<\/li><li data-section-id=\"k8mbqg\" data-start=\"2740\" data-end=\"2762\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/li><li data-section-id=\"labdfj\" data-start=\"2763\" data-end=\"2787\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062d\u0631\u0629<\/li><li data-section-id=\"1e8lnq8\" data-start=\"2788\" data-end=\"2816\">\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630<\/li><\/ul>\t\t\t\t\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<div class=\"elementor-element elementor-element-5beb534 e-flex e-con-boxed e-con e-parent\" data-id=\"5beb534\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d64e213 elementor-widget elementor-widget-heading\" data-id=\"d64e213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b1ef78 elementor-widget elementor-widget-text-editor\" data-id=\"3b1ef78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2847\" data-end=\"3137\">\u062a\u0633\u0627\u0639\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u064a\u0642\u0648\u0645 \u062e\u0628\u0631\u0627\u0624\u0646\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0623\u0637\u0631 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0628\u0647\u062f\u0641 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629. <\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-eed2219 e-flex e-con-boxed e-con e-parent\" data-id=\"eed2219\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6204d30 elementor-widget elementor-widget-heading\" data-id=\"6204d30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/h2>\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<div class=\"elementor-element elementor-element-a8c7e5d e-flex e-con-boxed e-con e-parent\" data-id=\"a8c7e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49dd8e0 elementor-widget elementor-widget-text-editor\" data-id=\"49dd8e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3170\" data-end=\"3305\">\u0623\u0635\u0628\u062d \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0645\u0631\u0627\u064b \u0645\u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0629 \u00abAM Audit\u00bb \u0628\u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u0627 \u064a\u0644\u064a: <\/p><ul data-start=\"3306\" data-end=\"3437\"><li data-section-id=\"873brx\" data-start=\"3306\" data-end=\"3329\">\u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li><li data-section-id=\"716z0v\" data-start=\"3330\" data-end=\"3352\">\u0642\u0648\u0627\u0646\u064a\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li data-section-id=\"loemt5\" data-start=\"3353\" data-end=\"3384\">\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0643\u0627\u0641\u062d\u0629 \u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644<\/li><li data-section-id=\"ayt2cu\" data-start=\"3385\" data-end=\"3403\">\u0645\u0639\u0627\u064a\u064a\u0631 \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<\/li><li data-section-id=\"12vbmew\" data-start=\"3404\" data-end=\"3437\">\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0642\u0637\u0627\u0639\u0627\u062a \u0645\u0639\u064a\u0646\u0629<\/li><\/ul><p data-start=\"3439\" data-end=\"3565\">\u062a\u0633\u0627\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u064a \u0646\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062c\u0646\u0628 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062b\u0642\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-e8a9871 e-flex e-con-boxed e-con e-parent\" data-id=\"e8a9871\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-634ef2a elementor-widget elementor-widget-heading\" data-id=\"634ef2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062a\u0637\u0628\u064a\u0642 \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 (IFRS) \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\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<div class=\"elementor-element elementor-element-5090d9d e-flex e-con-boxed e-con e-parent\" data-id=\"5090d9d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0851823 elementor-widget elementor-widget-text-editor\" data-id=\"0851823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3614\" data-end=\"3900\">\u062a\u0639\u062f \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 (IFRS) \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u064a\u0633\u0627\u0639\u062f \u0645\u062f\u0642\u0642\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062f\u064a\u0646\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0623\u0646\u0638\u0645\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. <\/p><p><strong>\u062e\u0628\u0631\u0629 \u0645\u062a\u0639\u0645\u0642\u0629<\/strong><strong>:<\/strong> \u064a\u0645\u062a\u0644\u0643 \u0641\u0631\u064a\u0642\u0646\u0627 \u0645\u0639\u0631\u0641\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\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 \u0648\u0622\u062b\u0627\u0631\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062f\u0642\u064a\u0642.<\/p><p><strong>\u0646\u0647\u062c \u0645\u062e\u0635\u0635<\/strong><strong>:<\/strong> \u0646\u062d\u0646 \u0646\u062f\u0631\u0643 \u0623\u0646 \u0644\u0643\u0644 \u0634\u0631\u0643\u0629 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0641\u0631\u064a\u062f\u0629 \u0645\u0646 \u0646\u0648\u0639\u0647\u0627. \u0644\u0630\u0627 \u0641\u0625\u0646 \u062d\u0644\u0648\u0644\u0646\u0627 \u0645\u0635\u0645\u0645\u0629 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a\u0643. <\/p><p><strong>\u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0644\u0633<\/strong><strong>:<\/strong> \u064a\u0636\u0645\u0646 \u062a\u062e\u0637\u064a\u0637\u0646\u0627 \u0627\u0644\u062f\u0642\u064a\u0642 \u0648\u062a\u0646\u0641\u064a\u0630\u0646\u0627 \u0627\u0644\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u0633\u0644\u0633 \u0625\u0644\u0649 \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 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p><p><strong>\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/strong><strong>:<\/strong> \u0646\u0636\u0645\u0646 \u0627\u0645\u062a\u062b\u0627\u0644 \u062a\u0642\u0627\u0631\u064a\u0631\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \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\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-896bfe2 e-flex e-con-boxed e-con e-parent\" data-id=\"896bfe2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab8af6a elementor-widget elementor-widget-heading\" data-id=\"ab8af6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0648\u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/h2>\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<div class=\"elementor-element elementor-element-ddd8334 e-flex e-con-boxed e-con e-parent\" data-id=\"ddd8334\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17fdb1a elementor-widget elementor-widget-text-editor\" data-id=\"17fdb1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3944\" data-end=\"4201\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0631\u0628\u062d\u064a\u062a\u0647\u0627. \u0648\u064a\u0642\u0648\u0645 \u0623\u062e\u0635\u0627\u0626\u064a\u0648 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0644\u062f\u064a\u0646\u0627 \u0628\u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0634\u0628\u0648\u0647\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u0647\u062c\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u0637\u0648\u0631\u0629. <\/p><p data-section-id=\"1w0r6v5\" data-start=\"4203\" data-end=\"4236\">\u062a\u0642\u062f\u0645 \u0634\u0631\u0643\u0629 AM Audit \u0623\u064a\u0636\u064b\u0627 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0641\u064a \u0623\u0628\u0648\u0638\u0628\u064a \u0648\u062f\u0628\u064a \u0648\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0648\u0647\u064a \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u060c \u0648\u0643\u0634\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u062f\u0627\u062e\u0644\u064a. \u0648\u064a\u0642\u0648\u0645 \u062e\u0628\u0631\u0627\u0624\u0646\u0627 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629 \u0628\u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u062a\u0628\u0627\u064a\u0646\u0627\u062a \u0648\u062f\u0639\u0645 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66dc5e2 elementor-widget elementor-widget-heading\" data-id=\"66dc5e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0644\u0645\u0627\u0630\u0627 \u062a\u062e\u062a\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0634\u0631\u0643\u0629 AM Audit<\/h2>\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<div class=\"elementor-element elementor-element-a5012d2 e-flex e-con-boxed e-con e-parent\" data-id=\"a5012d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-284e26e elementor-widget elementor-widget-text-editor\" data-id=\"284e26e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3944\" data-end=\"4201\">\u0645\u0646\u0630 \u0639\u0627\u0645 2016\u060c \u0627\u0643\u062a\u0633\u0628\u062a \u0634\u0631\u0643\u0629 \u00abAM Audit\u00bb \u0633\u0645\u0639\u0629 \u0637\u064a\u0628\u0629 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0648\u062b\u0648\u0642\u0629 \u0641\u064a \u062f\u0628\u064a \u0648\u0623\u0628\u0648 \u0638\u0628\u064a. \u0648\u062a\u0639\u0648\u0651\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0639\u0644\u0649 \u062e\u0628\u0631\u062a\u0646\u0627 \u0644\u0623\u0646\u0646\u0627 \u0646\u0642\u062f\u0645 \u062d\u0644\u0648\u0644 \u062a\u062f\u0642\u064a\u0642 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u060c \u0645\u0635\u0645\u0645\u0629 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u062a\u0644\u0628\u064a\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a\u0647\u0627 \u0627\u0644\u0641\u0631\u064a\u062f\u0629. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-135f3c5 elementor-widget elementor-widget-heading\" data-id=\"135f3c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644<\/h2>\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<div class=\"elementor-element elementor-element-930f6a4 e-flex e-con-boxed e-con e-parent\" data-id=\"930f6a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c619f65 elementor-widget elementor-widget-text-editor\" data-id=\"c619f65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4816\" data-end=\"4883\">\u064a\u062a\u0645\u062a\u0639 \u0645\u062f\u0642\u0642\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062f\u064a\u0646\u0627 \u0628\u062e\u0628\u0631\u0629 \u0648\u0627\u0633\u0639\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p><ul data-start=\"4884\" data-end=\"5024\"><li data-section-id=\"trdnts\" data-start=\"4884\" data-end=\"4899\">\u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a<\/li><li data-section-id=\"1nmfv79\" data-start=\"4900\" data-end=\"4916\">\u0627\u0644\u0628\u0646\u0627\u0621<\/li><li data-section-id=\"gjyobz\" data-start=\"4917\" data-end=\"4927\">\u0627\u0644\u062a\u062c\u0632\u0626\u0629<\/li><li data-section-id=\"16igutd\" data-start=\"4928\" data-end=\"4942\">\u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0635\u062d\u064a\u0629<\/li><li data-section-id=\"1udelqw\" data-start=\"4943\" data-end=\"4958\">\u0627\u0644\u0636\u064a\u0627\u0641\u0629<\/li><li data-section-id=\"18tykco\" data-start=\"4959\" data-end=\"4976\">\u0627\u0644\u062a\u0635\u0646\u064a\u0639<\/li><li data-section-id=\"h48qcq\" data-start=\"4977\" data-end=\"4998\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li><li data-section-id=\"hdzf0t\" data-start=\"4999\" data-end=\"5024\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/li><\/ul>\t\t\t\t\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<div class=\"elementor-element elementor-element-953738c e-flex e-con-boxed e-con e-parent\" data-id=\"953738c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-adaa9d9 elementor-widget elementor-widget-heading\" data-id=\"adaa9d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u062f\u0642\u0642\u0648\u0646 \u0645\u0639\u062a\u0645\u062f\u0648\u0646 \u0648\u0630\u0648\u0648 \u062e\u0628\u0631\u0629<\/h2>\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<div class=\"elementor-element elementor-element-2bfe865 e-flex e-con-boxed e-con e-parent\" data-id=\"2bfe865\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-beb8cea elementor-widget elementor-widget-text-editor\" data-id=\"beb8cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4816\" data-end=\"4883\">\u064a\u062a\u0623\u0644\u0641 \u0641\u0631\u064a\u0642\u0646\u0627 \u0645\u0646 \u0645\u062a\u062e\u0635\u0635\u064a\u0646 \u0645\u0627\u0644\u064a\u064a\u0646 \u0645\u0624\u0647\u0644\u064a\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0645\u0639\u0631\u0641\u0629 \u0639\u0645\u064a\u0642\u0629 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0648\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 (IFRS)\u060c \u0648\u0644\u0648\u0627\u0626\u062d \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/p><p data-start=\"5248\" data-end=\"5450\">\u0646\u062d\u0646 \u0646\u062f\u0631\u0643 \u0623\u0646 \u0643\u0644 \u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u064a\u0636\u0645\u0646 \u0646\u0647\u062c\u0646\u0627 \u0627\u0644\u0645\u062e\u0635\u0635 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062d\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0631\u0624\u0649 \u0639\u0645\u0644\u064a\u0629 \u0648\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644. <\/p><p data-start=\"5481\" data-end=\"5627\">\u062a\u0648\u0627\u0643\u0628 \u0634\u0631\u0643\u0629 \u00abAM Audit\u00bb \u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0645\u062a\u062b\u0627\u0644 \u0639\u0645\u0644\u0627\u0626\u0647\u0627 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-d975308 e-flex e-con-boxed e-con e-parent\" data-id=\"d975308\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec74426 elementor-widget elementor-widget-heading\" data-id=\"ec74426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-946c5fc elementor-widget elementor-widget-text-editor\" data-id=\"946c5fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"5684\" data-end=\"5956\">\u0645\u0639 \u0628\u062f\u0621 \u062a\u0637\u0628\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0623\u0635\u0628\u062d \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062f\u0642\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0623\u0645\u0631\u0627\u064b \u064a\u0643\u062a\u0633\u0628 \u0623\u0647\u0645\u064a\u0629 \u0645\u062a\u0632\u0627\u064a\u062f\u0629. \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0622\u0646 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0644\u062f\u064a\u0647\u0627 \u062a\u062a\u0648\u0627\u0641\u0642 \u062a\u0645\u0627\u0645\u0627\u064b \u0645\u0639 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. <\/p><p data-start=\"5958\" data-end=\"6005\">\u062a\u0633\u0627\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649:<\/p><ul data-start=\"6006\" data-end=\"6196\"><li data-section-id=\"1fc4q0w\" data-start=\"6006\" data-end=\"6047\">\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629<\/li><li data-section-id=\"2wa1qv\" data-start=\"6048\" data-end=\"6087\">\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0633\u0644\u064a\u0645\u0629<\/li><li data-section-id=\"1f9aozu\" data-start=\"6088\" data-end=\"6120\">\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li data-section-id=\"12kgwf6\" data-start=\"6121\" data-end=\"6163\">\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062b\u063a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/li><li data-section-id=\"aotd11\" data-start=\"6164\" data-end=\"6196\">\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li><\/ul><p data-start=\"6198\" data-end=\"6318\">\u0643\u0645\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0625\u062b\u0628\u0627\u062a \u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-c546b33 e-flex e-con-boxed e-con e-parent\" data-id=\"c546b33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35dd28d elementor-widget elementor-widget-heading\" data-id=\"35dd28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0641\u064a \u062f\u0628\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85ccc32 elementor-widget elementor-widget-text-editor\" data-id=\"85ccc32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6363\" data-end=\"6465\">\u064a\u064f\u0639\u062f \u0627\u062e\u062a\u064a\u0627\u0631 \u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0623\u0645\u0631\u0627\u064b \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0646\u062c\u0627\u062d \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0644\u064a: <\/p><ul data-start=\"6466\" data-end=\"6700\"><li data-section-id=\"1709b11\" data-start=\"6466\" data-end=\"6503\">\u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639<\/li><li data-section-id=\"pbtumr\" data-start=\"6504\" data-end=\"6540\">\u0641\u0647\u0645 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/li><li data-section-id=\"1mn7oj9\" data-start=\"6541\" data-end=\"6572\">\u0627\u0644\u0633\u0645\u0639\u0629 \u0648\u062b\u0642\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/li><li data-section-id=\"l1bzwt\" data-start=\"6573\" data-end=\"6609\">\u062a\u0633\u0644\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f<\/li><li data-section-id=\"1x6pxlk\" data-start=\"6610\" data-end=\"6648\">\u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li><li data-section-id=\"1gp0ok6\" data-start=\"6649\" data-end=\"6700\">\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u0649 \u0645\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/li><\/ul><p data-start=\"6702\" data-end=\"6866\">\u062a\u062c\u0645\u0639 \u0634\u0631\u0643\u0629 AM Audit \u0628\u064a\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062e\u0635\u0635\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0639 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-14adf12 e-flex e-con-boxed e-con e-parent\" data-id=\"14adf12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2534d04 elementor-widget elementor-widget-heading\" data-id=\"2534d04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0648\u062b\u0648\u0642\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf61a4 elementor-widget elementor-widget-text-editor\" data-id=\"2bf61a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"6916\" data-end=\"7258\">\u062a\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u064a \u0638\u0644 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u0646\u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u064a\u0648\u0645. \u0648\u0633\u0648\u0627\u0621 \u0643\u0646\u062a \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0631\u062c\u064a\u060c \u0623\u0648 \u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644\u064a\u060c \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0623\u0648 \u062a\u0637\u0628\u064a\u0642 \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 (IFRS)\u060c \u0623\u0648 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629\u060c \u0641\u0625\u0646 \u0634\u0631\u0643\u0629 AM Audit \u062a\u0642\u062f\u0645 \u062d\u0644\u0648\u0644\u064b\u0627 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0645\u0635\u0645\u0645\u0629 \u0644\u062d\u0645\u0627\u064a\u0629 \u0623\u0639\u0645\u0627\u0644\u0643 \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627. <\/p><p data-start=\"7260\" data-end=\"7462\">\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0625\u062d\u062f\u0649 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0641\u064a \u062f\u0628\u064a \u0648\u0623\u0628\u0648 \u0638\u0628\u064a\u060c \u062a\u0638\u0644 \u00abAM Audit\u00bb \u0645\u0644\u062a\u0632\u0645\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629\u060c \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0632\u062f\u0647\u0627\u0631 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/p><p data-start=\"7464\" data-end=\"7686\">\u0627\u062a\u0635\u0644 <a class=\"decorated-link\" href=\"https:\/\/amaudit.ae\/ar\/%D8%B9%D9%86%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9\/?utm_source=chatgpt.com\" target=\"_new\" rel=\"noopener\" data-start=\"7472\" data-end=\"7544\">\u0628\u0634\u0631\u0643\u0629 AM Audit<\/a> \u0627\u0644\u064a\u0648\u0645 \u0644\u062a\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u0647\u0627 \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u062e\u0628\u0631\u0627\u0624\u0646\u0627 \u0623\u0646 \u062a\u062f\u0639\u0645 \u0646\u0645\u0648 \u0623\u0639\u0645\u0627\u0644\u0643\u060c \u0648\u0627\u0645\u062a\u062b\u0627\u0644\u0643 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u0648\u0646\u062c\u0627\u062d\u0643 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/p>\t\t\t\t\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":"<p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 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