{"id":27742,"date":"2026-07-07T12:20:05","date_gmt":"2026-07-07T09:20:05","guid":{"rendered":"https:\/\/insightss.co\/ar\/?post_type=document&#038;p=27742"},"modified":"2026-07-07T12:31:11","modified_gmt":"2026-07-07T09:31:11","slug":"%d8%a4%d9%89-%d8%a7%ef%bb%9f%ef%ba%98%ef%bb%98%ef%bb%b4%ef%bb%b4%ef%bb%a2-%d9%88%d8%a7%ef%bb%a7%ef%ba%a8%ef%bb%94%ef%ba%8e-%d8%b6%d8%a7%ef%bb%9f%ef%bb%98%ef%bb%b4%ef%bb%a4%ef%ba%94","status":"publish","type":"document","link":"https:\/\/insightss.co\/ar\/document\/%D8%B1%D8%A4%D9%89-%D8%A7%D9%84%D8%AA%D9%82%D9%8A%D9%8A%D9%85-%D9%88%D8%A7%D9%86%D8%AE%D9%81%D8%A7%D8%B6-%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9\/","title":{"rendered":"\u0631\u0624\u0649 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629"},"content":{"rendered":"<p class=\"isSelectedEnd\">\u0641\u064a \u0638\u0644 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u0644\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u064a\u0648\u0645\u060c \u0623\u0635\u0628\u062d\u062a \u0639\u0645\u0644\u064a\u0627\u062a <strong>\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong> \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a <strong>\u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644<\/strong> \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\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\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0641\u0645\u0639 \u0627\u0631\u062a\u0641\u0627\u0639 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629\u060c \u0648\u062a\u063a\u064a\u0631 \u0638\u0631\u0648\u0641 \u0627\u0644\u0623\u0633\u0648\u0627\u0642\u060c \u0648\u062a\u0632\u0627\u064a\u062f \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0623\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u0623\u062f\u0644\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629.<\/p>\n<p class=\"isSelectedEnd\">\u0641\u064a <strong>\u0625\u0646\u0633\u0627\u064a\u062a\u0633<\/strong>\u060c \u0646\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0645\u0646\u0647\u062c\u064a\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u0645\u062a\u0642\u062f\u0645\u0629 \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 <strong>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 IFRS 13 (\u0642\u064a\u0627\u0633 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629)<\/strong> \u0648<strong>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a IAS 36 (\u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644)<\/strong>.<\/p>\n<h2>\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0647\u0645\u0629\u061f<\/h2>\n<p class=\"isSelectedEnd\">\u0623\u062f\u062a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u064a\u0642\u064a\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u060c \u0648\u0627\u0636\u0637\u0631\u0627\u0628\u0627\u062a \u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u0625\u0645\u062f\u0627\u062f\u060c \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0646\u0645\u0648\u060c \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\n<ul data-spread=\"false\">\n<li>\u0627\u0644\u0634\u0647\u0631\u0629<\/li>\n<li>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0645\u062b\u0644 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0623\u0633\u0645\u0627\u0621 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/li>\n<li>\u0627\u0644\u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">\u0648\u0642\u062f \u062a\u0624\u062f\u064a \u062d\u062a\u0649 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0641\u064a \u0627\u0644\u0627\u0641\u062a\u0631\u0627\u0636\u0627\u062a\u060c \u0645\u062b\u0644 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u062e\u0635\u0645 \u0623\u0648 \u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0646\u0645\u0648\u060c \u0625\u0644\u0649 \u062a\u0623\u062b\u064a\u0631\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0644\u0630\u0644\u0643\u060c \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0625\u0644\u0649 \u062a\u0628\u0646\u064a \u0645\u0646\u0647\u062c\u064a\u0627\u062a \u062a\u0642\u064a\u064a\u0645 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0648\u0627\u0642\u0639 \u0627\u0644\u0633\u0648\u0642 \u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0646\u062a\u0627\u0626\u062c\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p>\n<h2>\u0645\u0646 \u0646\u062e\u062f\u0645\u061f<\/h2>\n<p class=\"isSelectedEnd\">\u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a\u0646\u0627 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\n<ul data-spread=\"false\">\n<li>\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u064a<\/li>\n<li>\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0635\u0646\u0627\u0639\u064a<\/li>\n<li>\u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0642\u0646\u064a\u0629<\/li>\n<\/ul>\n<p class=\"isSelectedEnd\">\u0645\u0639 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0623\u062b\u0631 \u062a\u0642\u064a\u064a\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0648\u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/p>\n<h2>\u0644\u0645\u0627\u0630\u0627 \u0625\u0646\u0633\u0627\u064a\u062a\u0633\u061f<\/h2>\n<p class=\"isSelectedEnd\">\u0628\u0641\u0636\u0644 \u062e\u0628\u0631\u062a\u0646\u0627 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0635\u0641\u0642\u0627\u062a\u060c \u0646\u0633\u0627\u0639\u062f \u0639\u0645\u0644\u0627\u0621\u0646\u0627 \u0639\u0644\u0649:<\/p>\n<ul data-spread=\"false\">\n<li>\u062a\u0639\u0632\u064a\u0632 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u0627\u0644\u062d\u062f \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644.<\/li>\n<li>\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li>\u062f\u0639\u0645 \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 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0633 \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0638\u0644 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u0644\u0628\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u0647\u062f\u0647\u0627 \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u064a\u0648\u0645\u060c \u0623\u0635\u0628\u062d\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\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\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0641\u0645\u0639 \u0627\u0631\u062a\u0641\u0627\u0639 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629\u060c \u0648\u062a\u063a\u064a\u0631 \u0638\u0631\u0648\u0641 \u0627\u0644\u0623\u0633\u0648\u0627\u0642\u060c \u0648\u062a\u0632\u0627\u064a\u062f \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0623\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u0623\u062f\u0644\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629. \u0641\u064a \u0625\u0646\u0633\u0627\u064a\u062a\u0633\u060c \u0646\u0633\u0627\u0639\u062f [&hellip;]<\/p>\n","protected":false},"author":400001,"featured_media":27744,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"industry":[],"insight":[123],"dates":[92],"service":[],"years":[245],"class_list":["post-27742","document","type-document","status-publish","format-standard","has-post-thumbnail","hentry","insight-financial-risk-advisory","dates-july","years-245"],"acf":[],"_links":{"self":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/27742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document"}],"about":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/types\/document"}],"author":[{"embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/users\/400001"}],"version-history":[{"count":3,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/27742\/revisions"}],"predecessor-version":[{"id":27749,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/27742\/revisions\/27749"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/media\/27744"}],"wp:attachment":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/media?parent=27742"}],"wp:term":[{"taxonomy":"industry","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/industry?post=27742"},{"taxonomy":"insight","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/insight?post=27742"},{"taxonomy":"dates","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/dates?post=27742"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/service?post=27742"},{"taxonomy":"years","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/years?post=27742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}