{"id":12235,"date":"2026-07-06T12:03:13","date_gmt":"2026-07-06T12:03:13","guid":{"rendered":"https:\/\/amaudit.ae\/%d8%a7%d9%84%d8%a8%d9%8a%d8%a7%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%a8%d9%8a%d8%a7\/"},"modified":"2026-09-07T07:21:54","modified_gmt":"2026-09-07T07:21:54","slug":"%d8%a7%d9%84%d8%a8%d9%8a%d8%a7%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a%d8%a9-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%a8%d9%8a%d8%a7","status":"publish","type":"post","link":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/","title":{"rendered":"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12235\" class=\"elementor elementor-12235 elementor-11930\" 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\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\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 | \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0639\u0627\u0645 2026<\/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 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0648\u064a\u0627\u062a\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__77fe1bc\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__77fe1bc\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 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\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629: \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627\u061f<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"543\" data-end=\"986\">\u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \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 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0625\u0637\u0627\u0631\u0647\u0627 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u064a\u064f\u062a\u0648\u0642\u0639 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0633\u0645 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629. \u0648\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 \u0641\u0647\u0645 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u00ab\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u00bb \u0648\u00ab\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629\u00bb \u0623\u0645\u0631\u064c \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0643\u0633\u0628 \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. <\/p>\n<p data-start=\"988\" data-end=\"1457\">\u064a\u0639\u062a\u0642\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u062e\u0637\u0623\u064b \u0623\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u064a\u0641\u064a \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0651\u0627 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629. \u0648\u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0643\u0644 \u0634\u0631\u0643\u0629 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u0644\u064a\u0633 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0642\u0627\u0646\u0648\u0646\u064b\u0627 \u0623\u0646 \u062a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u062a\u062f\u0642\u064a\u0642 \u062a\u0644\u0643 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0642\u062f \u064a\u0638\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627\u060c \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0639\u0644\u0649 \u0647\u064a\u0643\u0644 \u0634\u0631\u0643\u062a\u0643\u060c \u0623\u0648 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u062a\u0631\u062e\u064a\u0635\u060c \u0623\u0648 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0623\u0648 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0636\u0629\u060c \u0623\u0648 \u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629.  <\/p>\n<p data-start=\"1459\" data-end=\"1620\">\u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0627\u0644\u0641\u0631\u0648\u0642 \u0648\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \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.<\/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\">\u0641\u0647\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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-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=\"1672\" data-end=\"1988\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u0647\u064a \u062a\u0644\u062e\u0635 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u062a\u0648\u0641\u0631 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0648\u0627\u0636\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. <\/p>\n<p data-start=\"1990\" data-end=\"2037\">\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-start=\"2039\" data-end=\"2282\">\n<li data-section-id=\"17z6ml8\" data-start=\"2039\" data-end=\"2088\">\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a (\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629)<\/li>\n<li data-section-id=\"1s9m4zw\" data-start=\"2089\" data-end=\"2149\">\u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0627\u0644\u0622\u062e\u0631<\/li>\n<li data-section-id=\"1avld8c\" data-start=\"2150\" data-end=\"2175\">\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n<li data-section-id=\"13e0sgj\" data-start=\"2176\" data-end=\"2208\">\u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/li>\n<li data-section-id=\"1gjglcm\" data-start=\"2209\" data-end=\"2244\">\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<li data-section-id=\"1kirw0o\" data-start=\"2245\" data-end=\"2282\">\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a<\/li>\n<\/ul>\n<p data-start=\"2284\" data-end=\"2470\">\u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0645\u0648\u0645\u064b\u0627 \u0648\u0641\u0642\u064b\u0627 \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) \u0623\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 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 (IFRS for SMEs)\u060c \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0648\u062d\u062c\u0645 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\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-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\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629\u061f<\/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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"2519\" data-end=\"2676\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0647\u064a \u0646\u0641\u0633 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062e\u0636\u0639\u062a \u0644\u0641\u062d\u0635 \u0645\u0633\u062a\u0642\u0644 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u062e\u0627\u0631\u062c\u064a \u0645\u0631\u062e\u0635.<\/p>\n<p data-start=\"2678\" data-end=\"2924\">\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0643\u0633 \u0635\u0648\u0631\u0629 \u0635\u062d\u064a\u062d\u0629 \u0648\u0639\u0627\u062f\u0644\u0629 \u0639\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629\u060c \u0648\u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627.<\/p>\n<p data-start=\"2926\" data-end=\"3089\">\u0628\u0639\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0635\u062f\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u00ab\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u00bb\u060c \u0627\u0644\u0630\u064a \u064a\u0639\u0628\u0631 \u0639\u0646 \u0631\u0623\u064a \u0628\u0634\u0623\u0646 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u0631\u0648\u0636\u0629 \u0639\u0631\u0636\u064b\u0627 \u0639\u0627\u062f\u0644\u064b\u0627 \u0623\u0645 \u0644\u0627.<\/p>\n<p data-start=\"3091\" data-end=\"3338\">\u0644\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062e\u0644\u0648\u0651 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0623\u0648 \u0627\u0644\u0623\u062e\u0637\u0627\u0621. \u0628\u0644 \u064a\u0648\u0641\u0631 \u0636\u0645\u0627\u0646\u064b\u0627 \u0645\u0639\u0642\u0648\u0644\u064b\u0627 \u0628\u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629\u060c \u0648\u0623\u0646\u0647\u0627 \u0623\u064f\u0639\u062f\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0625\u0637\u0627\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647. <\/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-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\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\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<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3408\" data-end=\"4092\">\n<thead data-start=\"3408\" data-end=\"3470\">\n<tr data-start=\"3408\" data-end=\"3470\">\n<th class=\"last:pe-10\" data-start=\"3408\" data-end=\"3438\" data-col-size=\"md\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/th>\n<th class=\"last:pe-10\" data-start=\"3438\" data-end=\"3470\" data-col-size=\"md\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"3534\" data-end=\"4092\">\n<tr data-start=\"3534\" data-end=\"3643\">\n<td data-start=\"3534\" data-end=\"3587\" data-col-size=\"md\">\u0623\u0639\u062f\u062a\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0645\u062a\u062e\u0635\u0635\u0648\u0646<\/td>\n<td data-start=\"3587\" data-end=\"3643\" data-col-size=\"md\">\u062a\u0645 \u0641\u062d\u0635\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u062e\u0627\u0631\u062c\u064a \u0645\u0633\u062a\u0642\u0644 \u0645\u0631\u062e\u0635<\/td>\n<\/tr>\n<tr data-start=\"3644\" data-end=\"3743\">\n<td data-start=\"3644\" data-end=\"3699\" data-col-size=\"md\">\u062a\u0644\u062e\u064a\u0635 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0634\u0631\u0643\u0629<\/td>\n<td data-start=\"3699\" data-end=\"3743\" data-col-size=\"md\">\u0623\u062f\u0631\u062c \u0631\u0623\u064a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/td>\n<\/tr>\n<tr data-start=\"3744\" data-end=\"3897\">\n<td data-start=\"3744\" data-end=\"3818\" data-col-size=\"md\">\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0648\u0636\u0639 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td data-start=\"3818\" data-end=\"3897\" data-col-size=\"md\">\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629<\/td>\n<\/tr>\n<tr data-start=\"3898\" data-end=\"3980\">\n<td data-start=\"3898\" data-end=\"3931\" data-col-size=\"md\">\u0644\u0627 \u062a\u062f\u0631\u062c \u062a\u0623\u0643\u064a\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/td>\n<td data-start=\"3931\" data-end=\"3980\" data-col-size=\"md\">\u0623\u062f\u0631\u062c \u0636\u0645\u0627\u0646\u064b\u0627 \u0645\u0639\u0642\u0648\u0644\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u062f\u0642\u0642<\/td>\n<\/tr>\n<tr data-start=\"3981\" data-end=\"4092\">\n<td data-start=\"3981\" data-end=\"4021\" data-col-size=\"md\">\u0642\u062f \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0643\u0627\u0641\u064a\u0627\u064b \u0644\u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/td>\n<td data-start=\"4021\" data-end=\"4092\" data-col-size=\"md\">\u0645\u0637\u0644\u0648\u0628 \u0645\u0646 \u0642\u0628\u0644 \u0628\u0639\u0636 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"4094\" data-end=\"4247\">\u0648\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0647\u0648 \u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u062a\u062a\u0636\u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u062a\u062d\u0642\u0642 \u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u062a\u0636\u0645\u0646 \u0630\u0644\u0643.<\/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\">\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0647\u0645\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\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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4314\" data-end=\"4486\">\u062a\u0639\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0643\u0644 \u0634\u0631\u0643\u0629 \u062a\u0639\u0645\u0644 \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 \u0641\u0647\u064a \u062a\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0648\u062a\u064f\u0638\u0647\u0631 \u062d\u0648\u0643\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629. <\/p>\n<p data-start=\"4488\" data-end=\"4509\">\u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u0627 \u064a\u0644\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-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<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a<\/h3>\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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4540\" data-end=\"4745\">\u0645\u0646\u0630 \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 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u0627\u0645\u0644\u0629 \u0648\u062f\u0642\u064a\u0642\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u062f\u0639\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u062d\u0633\u0627\u0628 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n<p data-start=\"4747\" data-end=\"4919\">\u062a\u0633\u0647\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0631\u062f \u0639\u0644\u0649 \u0623\u064a \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0645\u0646 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\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<h3 class=\"elementor-heading-title elementor-size-default\">\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<\/h3>\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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"4940\" data-end=\"5078\">\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n<p data-start=\"5080\" data-end=\"5184\">\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0628\u0639\u0646\u0627\u064a\u0629 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0628\u0627\u064a\u0646\u0627\u062a \u0648\u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u062d\u062f\u0648\u062b \u0645\u0634\u0643\u0644\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/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<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/h3>\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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5222\" data-end=\"5278\">\u062a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-start=\"5280\" data-end=\"5426\">\n<li data-section-id=\"1opbzxf\" data-start=\"5280\" data-end=\"5296\">\u0646\u0645\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li>\n<li data-section-id=\"c2tbjw\" data-start=\"5297\" data-end=\"5312\">\u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/li>\n<li data-section-id=\"1eth5l0\" data-start=\"5313\" data-end=\"5327\">\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<\/li>\n<li data-section-id=\"1byn9gb\" data-start=\"5328\" data-end=\"5351\">\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n<li data-section-id=\"vvisaz\" data-start=\"5352\" data-end=\"5369\">\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644<\/li>\n<li data-section-id=\"17ey1gk\" data-start=\"5370\" data-end=\"5391\">\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/li>\n<li data-section-id=\"oteso\" data-start=\"5392\" data-end=\"5426\">\u0641\u0631\u0635 \u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li>\n<\/ul>\n<p data-start=\"5428\" data-end=\"5529\">\u0648\u0628\u062f\u0648\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629\u060c \u064a\u0635\u0628\u062d \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0623\u0643\u062b\u0631 \u0635\u0639\u0648\u0628\u0629 \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638.<\/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-180ac62 e-flex e-con-boxed e-con e-parent\" data-id=\"180ac62\" 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-2862ffb elementor-widget elementor-widget-heading\" data-id=\"2862ffb\" 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\">\u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064991f elementor-widget elementor-widget-text-editor\" data-id=\"064991f\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"5555\" data-end=\"5731\">\u064a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0642\u0628\u0644 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/p>\n<p data-start=\"5733\" data-end=\"5816\">\u062a\u064f\u0639\u0632\u0632 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u0629 \u0627\u0644\u062b\u0642\u0629 \u0648\u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\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-92ae822 e-flex e-con-boxed e-con e-parent\" data-id=\"92ae822\" 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-a172a86 elementor-widget elementor-widget-heading\" data-id=\"a172a86\" 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\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d82b44 elementor-widget elementor-widget-text-editor\" data-id=\"2d82b44\" 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=\"5875\" data-end=\"6015\">\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646\u0647 \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0643\u0644 \u0634\u0631\u0643\u0629 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u062a\u0648\u0641\u0631 \u0645\u0633\u062a\u0648\u0649 \u0625\u0636\u0627\u0641\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629.<\/p>\n<p data-start=\"6017\" data-end=\"6042\">\u064a\u0648\u0641\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-start=\"6044\" data-end=\"6297\">\n<li data-section-id=\"654x3v\" data-start=\"6044\" data-end=\"6095\">\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<li data-section-id=\"1m0uyd3\" data-start=\"6096\" data-end=\"6146\">\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646<\/li>\n<li data-section-id=\"d7od35\" data-start=\"6147\" data-end=\"6178\">\u062a\u0639\u0632\u064a\u0632 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li>\n<li data-section-id=\"128aq05\" data-start=\"6179\" data-end=\"6207\">\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li>\n<li data-section-id=\"shwo8i\" data-start=\"6208\" data-end=\"6230\">\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/li>\n<li data-section-id=\"11g9zyz\" data-start=\"6231\" data-end=\"6266\">\u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<li data-section-id=\"oq7zej\" data-start=\"6267\" data-end=\"6297\">\u062a\u0639\u0632\u064a\u0632 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629<\/li>\n<\/ul>\n<p data-start=\"6299\" data-end=\"6413\">\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0633\u0647\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/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-4ed6ec7 e-flex e-con-boxed e-con e-parent\" data-id=\"4ed6ec7\" 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-69e78ac elementor-widget elementor-widget-heading\" data-id=\"69e78ac\" 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\">\u0647\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0625\u0644\u0632\u0627\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\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57e08f7 elementor-widget elementor-widget-text-editor\" data-id=\"57e08f7\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"6478\" data-end=\"6740\">\u064a\u0639\u062a\u0645\u062f \u0634\u0631\u0637 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0639\u0644\u0649 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644\u060c \u0645\u0646\u0647\u0627 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0648\u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0645\u0646\u062d \u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635\u060c \u0648\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629\u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629\u060c \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0648\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646.<\/p>\n<p data-start=\"6742\" data-end=\"6957\">\u0642\u062f \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0633\u0646\u0648\u064a\u064b\u0651\u0627\u060c \u0641\u064a \u062d\u064a\u0646 \u0642\u062f \u062a\u0642\u0648\u0645 \u0634\u0631\u0643\u0627\u062a \u0623\u062e\u0631\u0649 \u0628\u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0637\u0648\u0639\u064b\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0623\u0648 \u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0623\u0648 \u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/p>\n<p data-start=\"6959\" data-end=\"7094\">\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0638\u0631\u0648\u0641\u0647\u0645 \u0627\u0644\u062e\u0627\u0635\u0629\u060c \u0648\u0637\u0644\u0628 \u0627\u0644\u0645\u0634\u0648\u0631\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0639\u0646\u062f \u0627\u0644\u0636\u0631\u0648\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-a9c30cc e-flex e-con-boxed e-con e-parent\" data-id=\"a9c30cc\" 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-7f21ec1 elementor-widget elementor-widget-heading\" data-id=\"7f21ec1\" 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\u0648\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 \u0641\u064a \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<div class=\"elementor-element elementor-element-536d110 elementor-widget elementor-widget-text-editor\" data-id=\"536d110\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"7144\" data-end=\"7301\"><strong>\u062a\u0633\u0647\u0645 <\/strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0629 \u0648\u0641\u0642\u064b\u0627 <strong>\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) \u0641\u064a \u062a\u0639\u0632\u064a\u0632 <\/strong>\u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629.<\/p>\n<p data-start=\"7303\" data-end=\"7348\">\u062a\u0634\u0645\u0644 \u0645\u0632\u0627\u064a\u0627 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \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 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-start=\"7350\" data-end=\"7537\">\n<li data-section-id=\"rrcjgb\" data-start=\"7350\" data-end=\"7386\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u062c\u0648\u062f\u0629 \u0623\u0639\u0644\u0649<\/li>\n<li data-section-id=\"z963b2\" data-start=\"7387\" data-end=\"7410\">\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/li>\n<li data-section-id=\"6j46wl\" data-start=\"7411\" data-end=\"7438\">\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u062f\u0648\u0644\u064a<\/li>\n<li data-section-id=\"18adbj1\" data-start=\"7439\" data-end=\"7465\">\u062a\u062d\u0644\u064a\u0644 \u0623\u0633\u0647\u0644 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/li>\n<li data-section-id=\"1d5080n\" data-start=\"7466\" data-end=\"7505\">\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629<\/li>\n<li data-section-id=\"mrzw23\" data-start=\"7506\" data-end=\"7537\">\u062a\u0639\u0632\u064a\u0632 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/li>\n<\/ul>\n<p data-start=\"7539\" data-end=\"7637\">\u064a\u062d\u0631\u0635 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u0639\u0644\u0649 \u0623\u0646 \u062a\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0630\u064a \u0627\u0644\u0635\u0644\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-7b9454d e-flex e-con-boxed e-con e-parent\" data-id=\"7b9454d\" 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-d0e4aa6 elementor-widget elementor-widget-heading\" data-id=\"d0e4aa6\" 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\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0643\u0628\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fce6edb elementor-widget elementor-widget-text-editor\" data-id=\"fce6edb\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"7679\" data-end=\"7793\">\u062a\u064f\u0639\u0631\u0650\u0651\u0636 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0646\u0641\u0633\u0647\u0627 \u0644\u0645\u062e\u0627\u0637\u0631 \u0645\u0627\u0644\u064a\u0629 \u0648\u0645\u062e\u0627\u0637\u0631 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u063a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0633\u064a\u0626\u0629.<\/p>\n<p data-start=\"7795\" data-end=\"7817\">\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul data-start=\"7819\" data-end=\"8156\">\n<li data-section-id=\"joaqlq\" data-start=\"7819\" data-end=\"7840\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629<\/li>\n<li data-section-id=\"7tzh1b\" data-start=\"7841\" data-end=\"7871\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0627\u0644\u0646\u0627\u0642\u0635\u0629<\/li>\n<li data-section-id=\"1xhl758\" data-start=\"7872\" data-end=\"7903\">\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u063a\u064a\u0631 \u0627\u0644\u0635\u062d\u064a\u062d \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li>\n<li data-section-id=\"kj0ijw\" data-start=\"7904\" data-end=\"7933\">\u062a\u0635\u0646\u064a\u0641 \u063a\u064a\u0631 \u062f\u0642\u064a\u0642 \u0644\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/li>\n<li data-section-id=\"u4f7e1\" data-start=\"7934\" data-end=\"7967\">\u0639\u062f\u0645 \u0643\u0641\u0627\u064a\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<\/li>\n<li data-section-id=\"1wmcbcz\" data-start=\"7968\" data-end=\"7992\">\u0636\u0639\u0641 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li>\n<li data-section-id=\"114f33z\" data-start=\"7993\" data-end=\"8040\">\u0639\u062f\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0633\u0644\u064a\u0645\u0629<\/li>\n<li data-section-id=\"1q2bdap\" data-start=\"8041\" data-end=\"8084\">\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<li data-section-id=\"19b85xn\" data-start=\"8085\" data-end=\"8121\">\u0639\u062f\u0645 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0648\u0631\u064a\u0629<\/li>\n<li data-section-id=\"5bxeg8\" data-start=\"8122\" data-end=\"8156\">\u0633\u064a\u0627\u0633\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u063a\u064a\u0631 \u0645\u062a\u0633\u0642\u0629<\/li>\n<\/ul>\n<p data-start=\"8158\" data-end=\"8246\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0639\u064a\u0642 \u0639\u0645\u0644\u064a\u0629 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\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-e5de4e0 e-flex e-con-boxed e-con e-parent\" data-id=\"e5de4e0\" 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-fbb2f3b elementor-widget elementor-widget-heading\" data-id=\"fbb2f3b\" 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 \u0634\u0631\u0643\u0629 AM Audit\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-495ad9a elementor-widget elementor-widget-text-editor\" data-id=\"495ad9a\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"8859\" data-end=\"9043\">\u0641\u064a <strong data-start=\"8862\" data-end=\"8874\">\u0634\u0631\u0643\u0629 \u00abAM Audit<\/strong>\u00bb\u060c \u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062f\u0639\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u062f\u0628\u064a \u0648\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/p>\n<p data-start=\"9045\" data-end=\"9094\">\u064a\u0633\u0627\u0639\u062f \u062e\u0628\u0631\u0627\u0624\u0646\u0627 \u0627\u0644\u0645\u062a\u0645\u0631\u0633\u0648\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649:<\/p>\n<ul data-start=\"9096\" data-end=\"9377\">\n<li data-section-id=\"131ursp\" data-start=\"9096\" data-end=\"9142\">\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u062f\u0642\u064a\u0642\u0629<\/li>\n<li data-section-id=\"ywu5s2\" data-start=\"9143\" data-end=\"9187\">\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \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)<\/li>\n<li data-section-id=\"1tzzw6g\" data-start=\"9188\" data-end=\"9227\">\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n<li data-section-id=\"1xsj8rg\" data-start=\"9228\" data-end=\"9270\">\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\u0634\u0631\u0643\u0627\u062a \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/li>\n<li data-section-id=\"1ymblh8\" data-start=\"9271\" data-end=\"9311\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li>\n<li data-section-id=\"t6i6q9\" data-start=\"9312\" data-end=\"9341\">\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629<\/li>\n<li data-section-id=\"rbffcz\" data-start=\"9342\" data-end=\"9377\">\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628<\/li>\n<\/ul>\n<p data-start=\"9379\" data-end=\"9506\">\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0647\u062f\u0641\u0646\u0627 \u0639\u0644\u0649 \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u0645\u062a\u062f \u0623\u064a\u0636\u064b\u0627 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0631\u0624\u0649 \u0645\u0627\u0644\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0644\u0644\u0623\u0639\u0645\u0627\u0644.<\/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-df2fc56 e-flex e-con-boxed e-con e-parent\" data-id=\"df2fc56\" 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-65870b0 elementor-widget elementor-widget-heading\" data-id=\"65870b0\" 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\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f53e44 elementor-widget elementor-widget-text-editor\" data-id=\"9f53e44\" 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<h3 class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"g3811r\" data-start=\"9543\" data-end=\"9601\">\u0647\u0644 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \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 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629\u061f<\/h3><p data-start=\"9602\" data-end=\"9846\">\u064a\u064f\u062a\u0648\u0642\u0639 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0645\u0648\u0645\u064b\u0627 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0633\u0644\u064a\u0645\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0643\u0633 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0638\u0631\u0648\u0641 \u0627\u0644\u0643\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0646\u064a. <\/p><h3 data-section-id=\"1o7tq17\" data-start=\"9848\" data-end=\"9925\">\u0647\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0647\u064a \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629\u061f<\/h3><p data-start=\"9926\" data-end=\"10100\">\u0644\u0627. \u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646. \u0623\u0645\u0627 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0641\u062a\u062a\u0636\u0645\u0646 \u062a\u0642\u0631\u064a\u0631\u064b\u0627 \u0635\u0627\u062f\u0631\u064b\u0627 \u0639\u0646 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062a\u0642\u0644 \u0639\u0642\u0628 \u0625\u062c\u0631\u0627\u0621 \u0641\u062d\u0635 \u062e\u0627\u0631\u062c\u064a.  <\/p><h3 data-section-id=\"1ercn8e\" data-start=\"10102\" data-end=\"10152\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u062c\u0639\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0630\u0627\u062a \u0642\u064a\u0645\u0629\u061f<\/h3><p data-start=\"10153\" data-end=\"10291\">\u0641\u0647\u064a \u062a\u0639\u0632\u0632 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629\u060c \u0648\u062a\u0642\u0648\u064a \u062b\u0642\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0648\u062a\u062f\u0639\u0645 \u0641\u0631\u0635 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0648\u062a\u064f\u0638\u0647\u0631 \u062d\u0648\u0643\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0642\u0648\u064a\u0629.<\/p><h3 data-section-id=\"55ufiu\" data-start=\"10293\" data-end=\"10335\">\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629\u061f<\/h3><p data-start=\"10336\" data-end=\"10552\">\u064a\u0636\u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u062f\u0642\u0629 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0642\u0648\u0645\u0648\u0646 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0648\u064a\u062f\u0639\u0645\u0648\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u064a\u0633\u0627\u0639\u062f\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \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-0ddfd5c e-flex e-con-boxed e-con e-parent\" data-id=\"0ddfd5c\" 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-300e017 elementor-widget elementor-widget-heading\" data-id=\"300e017\" 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\u0627\u062a\u0645\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c54aeeb elementor-widget elementor-widget-text-editor\" data-id=\"c54aeeb\" 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 class=\"PDq2pG_selectionAnchorContainer\" data-start=\"10573\" data-end=\"10895\">\u062a\u062e\u062f\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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\u063a\u0631\u0627\u0636\u064b\u0627 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0643\u0646\u0647\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u0629. \u0641\u0643\u0644 \u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u062f\u0642\u064a\u0642\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u064a\u0636\u064a\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0633\u062a\u0648\u0649\u064b \u0625\u0636\u0627\u0641\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0636\u0645\u0627\u0646 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0630\u064a \u0642\u062f \u064a\u062a\u0637\u0644\u0628\u0647 \u0628\u0639\u0636 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0623\u0648 \u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629. <\/p>\n<p data-start=\"10897\" data-end=\"11144\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0644\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 \u064a\u064f\u0639\u062f \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0633\u062c\u0644\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0642\u064a\u0642\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629\u060c \u0648\u0641\u0647\u0645 \u0645\u062a\u0649 \u064a\u0643\u0648\u0646 \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0644\u0627\u0626\u0645\u064b\u0627\u060c \u0639\u0646\u0627\u0635\u0631 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0648\u0627\u0644\u0646\u062c\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p>\n<p data-start=\"11146\" data-end=\"11394\">\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 \u0639\u0627\u0626\u0644\u064a\u0629\u060c \u0623\u0648 \u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0628\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\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\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u0633\u0651\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d\u060c \u0648\u064a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0648\u064a\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0645\u0633\u062a\u0646\u064a\u0631\u0629.<\/p>\n<p data-start=\"11396\" data-end=\"11554\">\u0627\u062a\u0635\u0644 \u0628\u0634\u0631\u0643\u0629 AM Audit \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\u0645\u062a\u062e\u0635\u0635\u064a\u0646\u0627 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u0627\u0639\u062f\u0629 \u0634\u0631\u0643\u062a\u0643 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0645\u0633\u062a\u0642\u0628\u0644 \u0645\u0627\u0644\u064a \u0623\u0643\u062b\u0631 \u0642\u0648\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-eb0bf85 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"eb0bf85\" 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\">\u0627\u0633\u062a\u0634\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0622\u0646<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u062a\u062a\u0628\u0639\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u064a\u0636\u0645\u0646 \u0633\u0644\u0627\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/p>\n","protected":false},"author":2,"featured_media":11949,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[647],"tags":[649,662,815,659,930,925,634,657,1118,786,738,648],"class_list":["post-12235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-647","tag-649","tag-662","tag-815","tag-659","tag-930","tag-925","tag-634","tag-657","tag-1118","tag-786","tag-738","tag-648"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026<\/title>\n<meta name=\"description\" content=\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\" \/>\n<meta property=\"og:url\" content=\"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/\" \/>\n<meta property=\"og:site_name\" content=\"Abdulla Al Mulla Auditing of Accounts (AM Audit)\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/amaudit.uae\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-06T12:03:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-07T07:21:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"AM Audit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@am_audit\" \/>\n<meta name=\"twitter:site\" content=\"@am_audit\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"AM Audit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/\"},\"author\":{\"name\":\"AM Audit\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#\\\/schema\\\/person\\\/c9efdfe385d37519d7cc4356ce51ad0b\"},\"headline\":\"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026\",\"datePublished\":\"2026-07-06T12:03:13+00:00\",\"dateModified\":\"2026-09-07T07:21:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/\"},\"wordCount\":12,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Financial-Statement-Service-in-UAE-1.png\",\"keywords\":[\"\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\",\"\u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627\",\"\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0634\u0631\u0639\u064a\",\"\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\",\"\u062a\u0648\u0635\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\",\"\u0631\u0624\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\",\"\u0634\u0631\u0643\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\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062f\u0628\u064a\",\"\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642\",\"\u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u0645\u0644\u0627\",\"\u0645\u0631\u0627\u062c\u0639\u0629\",\"\u0645\u0631\u0627\u062c\u0639\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646\"],\"articleSection\":[\"\u0627\u0644\u062a\u062f\u0642\u064a\u0642\"],\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/\",\"url\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/\",\"name\":\"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Financial-Statement-Service-in-UAE-1.png\",\"datePublished\":\"2026-07-06T12:03:13+00:00\",\"dateModified\":\"2026-09-07T07:21:54+00:00\",\"description\":\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#primaryimage\",\"url\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Financial-Statement-Service-in-UAE-1.png\",\"contentUrl\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Financial-Statement-Service-in-UAE-1.png\",\"width\":1600,\"height\":900},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/blog\\\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062c\u0646\u0627\u0626\u064a \u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0634\u0631\u0637\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\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/\",\"name\":\"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#organization\"},\"alternateName\":\"Am Audit\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#organization\",\"name\":\"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo\",\"url\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/logo.webp\",\"contentUrl\":\"https:\\\/\\\/amaudit.ae\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/logo.webp\",\"width\":1075,\"height\":602,\"caption\":\"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo\"},\"image\":{\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/amaudit.uae\",\"https:\\\/\\\/x.com\\\/am_audit\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/#\\\/schema\\\/person\\\/c9efdfe385d37519d7cc4356ce51ad0b\",\"name\":\"AM Audit\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g\",\"caption\":\"AM Audit\"},\"url\":\"https:\\\/\\\/amaudit.ae\\\/ar\\\/author\\\/amauditin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026","description":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/","og_locale":"ar_AR","og_type":"article","og_title":"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026","og_description":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642","og_url":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/","og_site_name":"Abdulla Al Mulla Auditing of Accounts (AM Audit)","article_publisher":"https:\/\/www.facebook.com\/amaudit.uae","article_published_time":"2026-07-06T12:03:13+00:00","article_modified_time":"2026-09-07T07:21:54+00:00","og_image":[{"width":1024,"height":576,"url":"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1-1024x576.png","type":"image\/png"}],"author":"AM Audit","twitter_card":"summary_large_image","twitter_creator":"@am_audit","twitter_site":"@am_audit","twitter_misc":{"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629":"AM Audit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#article","isPartOf":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/"},"author":{"name":"AM Audit","@id":"https:\/\/amaudit.ae\/ar\/#\/schema\/person\/c9efdfe385d37519d7cc4356ce51ad0b"},"headline":"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026","datePublished":"2026-07-06T12:03:13+00:00","dateModified":"2026-09-07T07:21:54+00:00","mainEntityOfPage":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/"},"wordCount":12,"commentCount":0,"publisher":{"@id":"https:\/\/amaudit.ae\/ar\/#organization"},"image":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#primaryimage"},"thumbnailUrl":"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1.png","keywords":["\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a","\u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0647\u0627","\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0634\u0631\u0639\u064a","\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642","\u062a\u0648\u0635\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a","\u0631\u0624\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642","\u0634\u0631\u0643\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\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062f\u0628\u064a","\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642","\u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u0644\u0645\u0644\u0627","\u0645\u0631\u0627\u062c\u0639\u0629","\u0645\u0631\u0627\u062c\u0639\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0648\u0646"],"articleSection":["\u0627\u0644\u062a\u062f\u0642\u064a\u0642"],"inLanguage":"ar","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/","url":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/","name":"\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u0644\u0639\u0627\u0645 2026","isPartOf":{"@id":"https:\/\/amaudit.ae\/ar\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#primaryimage"},"image":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#primaryimage"},"thumbnailUrl":"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1.png","datePublished":"2026-07-06T12:03:13+00:00","dateModified":"2026-09-07T07:21:54+00:00","description":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\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 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0647\u0645 \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\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642","breadcrumb":{"@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#primaryimage","url":"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1.png","contentUrl":"https:\/\/amaudit.ae\/wp-content\/uploads\/2026\/07\/Financial-Statement-Service-in-UAE-1.png","width":1600,"height":900},{"@type":"BreadcrumbList","@id":"https:\/\/amaudit.ae\/ar\/blog\/%D8%A7%D9%84%D8%A8%D9%8A%D8%A7%D9%86%D8%A7%D8%AA-%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9-%D8%A7%D9%84%D8%B3%D9%86%D9%88%D9%8A%D8%A9-%D9%85%D9%82%D8%A7%D8%A8%D9%84-%D8%A7%D9%84%D8%A8%D9%8A%D8%A7\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/amaudit.ae\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062c\u0646\u0627\u0626\u064a \u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0634\u0631\u0637\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"}]},{"@type":"WebSite","@id":"https:\/\/amaudit.ae\/ar\/#website","url":"https:\/\/amaudit.ae\/ar\/","name":"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo","description":"","publisher":{"@id":"https:\/\/amaudit.ae\/ar\/#organization"},"alternateName":"Am Audit","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/amaudit.ae\/ar\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/amaudit.ae\/ar\/#organization","name":"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo","url":"https:\/\/amaudit.ae\/ar\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/amaudit.ae\/ar\/#\/schema\/logo\/image\/","url":"https:\/\/amaudit.ae\/wp-content\/uploads\/2024\/09\/logo.webp","contentUrl":"https:\/\/amaudit.ae\/wp-content\/uploads\/2024\/09\/logo.webp","width":1075,"height":602,"caption":"Abdulla Al Mulla Auditing of Accounts (AM Audit) Logo"},"image":{"@id":"https:\/\/amaudit.ae\/ar\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/amaudit.uae","https:\/\/x.com\/am_audit"]},{"@type":"Person","@id":"https:\/\/amaudit.ae\/ar\/#\/schema\/person\/c9efdfe385d37519d7cc4356ce51ad0b","name":"AM Audit","image":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/secure.gravatar.com\/avatar\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d7def5a81a23265bb9aa32a44a546cf6d5a362cd1356b6483138d25c1837b5b7?s=96&d=mm&r=g","caption":"AM Audit"},"url":"https:\/\/amaudit.ae\/ar\/author\/amauditin\/"}]}},"_links":{"self":[{"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/posts\/12235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/comments?post=12235"}],"version-history":[{"count":1,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/posts\/12235\/revisions"}],"predecessor-version":[{"id":12236,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/posts\/12235\/revisions\/12236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/media\/11949"}],"wp:attachment":[{"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/media?parent=12235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/categories?post=12235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amaudit.ae\/ar\/wp-json\/wp\/v2\/tags?post=12235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}