{"id":27750,"date":"2026-07-12T16:19:24","date_gmt":"2026-07-12T13:19:24","guid":{"rendered":"https:\/\/insightss.co\/ar\/?post_type=document&p=27750"},"modified":"2026-07-12T16:19:24","modified_gmt":"2026-07-12T13:19:24","slug":"%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%84%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85","status":"publish","type":"document","link":"https:\/\/insightss.co\/ar\/document\/%D8%A7%D9%84%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%84%D8%A5%D8%B9%D8%AF%D8%A7%D8%AF-%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1-%D8%A7%D9%84%D9%85\/","title":{"rendered":"\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 \u2013 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 18: \u0645\u0639\u064a\u0627\u0631 \u062c\u062f\u064a\u062f \u0644\u0639\u0631\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a"},"content":{"rendered":"

\u064a\u064f\u0639\u062f \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 \u0631\u0642\u0645 18 (IFRS 18)<\/strong> \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u062e\u0627\u0635 \u0628\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0642\u062f \u0623\u0635\u062f\u0631\u0647 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB)<\/strong> \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2024\u060c \u0644\u064a\u062d\u0644 \u0645\u062d\u0644 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 1 (IAS 1) \u2013 \u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>. \u0648\u064a\u0635\u0628\u062d \u062a\u0637\u0628\u064a\u0642\u0647 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u0623\u0648 \u0628\u0639\u062f 1 \u064a\u0646\u0627\u064a\u0631 2027<\/strong>\u060c \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0643\u0631.<\/p>\n

\u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0639\u0642\u0648\u062f\u060c \u0648\u0627\u062c\u0647 \u0645\u0633\u062a\u062e\u062f\u0645\u0648 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062d\u064a\u062b \u0643\u0627\u0646 \u0628\u0625\u0645\u0643\u0627\u0646 \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0625\u0639\u062f\u0627\u062f \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0641\u0642 \u0647\u064a\u0643\u0644 \u0645\u062e\u062a\u0644\u0641\u060c \u0648\u0648\u0636\u0639 \u0645\u0642\u0627\u064a\u064a\u0633 \u0623\u062f\u0627\u0621 \u062e\u0627\u0635\u0629 \u0628\u0647\u0627 \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 (Adjusted EBITDA)<\/strong>\u060c \u0623\u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u062f\u0644\u0629<\/strong>\u060c \u0623\u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062a\u0643\u0631\u0631\u0629<\/strong>\u060c \u062f\u0648\u0646 \u0648\u062c\u0648\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0641\u0635\u0627\u062d \u0645\u0648\u062d\u062f\u0629.<\/p>\n

\u062a\u062d\u0633\u064a\u0646 \u062a\u062c\u0645\u064a\u0639 \u0648\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\n

\u064a\u0634\u062f\u062f IFRS 18<\/strong> \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0643\u064a\u0641\u064a\u0629 \u062a\u062c\u0645\u064a\u0639 \u0623\u0648 \u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629 \u0628\u0647\u0627\u060c \u0628\u0647\u062f\u0641 \u0636\u0645\u0627\u0646 \u0648\u0636\u0648\u062d \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u062f\u0648\u0646 \u0625\u062b\u0642\u0627\u0644\u0647\u0645 \u0628\u062a\u0641\u0627\u0635\u064a\u0644 \u063a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a\u0629.<\/p>\n

\u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a:<\/h3>\n
    \n
  • \u064a\u062c\u0628 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u0646\u0648\u062f \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u0642\u0637 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u062a\u0645\u062a\u0639 \u0628\u062e\u0635\u0627\u0626\u0635 \u0645\u062a\u0634\u0627\u0628\u0647\u0629.<\/li>\n
  • \u064a\u062c\u0628 \u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u062e\u062a\u0644\u0641 \u0641\u064a \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0623\u0648 \u0648\u0638\u064a\u0641\u062a\u0647\u0627 \u0623\u0648 \u0623\u0633\u0627\u0633 \u0642\u064a\u0627\u0633\u0647\u0627 \u0636\u0645\u0646 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0631\u0641\u0642\u0629.<\/li>\n
  • \u0644\u0645 \u064a\u0639\u062f \u0645\u0642\u0628\u0648\u0644\u064b\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0646\u0648\u062f \u0639\u0627\u0645\u0629 \u0648\u0634\u0627\u0645\u0644\u0629 \u0645\u062b\u0644 “\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u062e\u0631\u0649”<\/strong> \u0623\u0648 “\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062e\u0631\u0649”<\/strong> \u0644\u062a\u062c\u0645\u064a\u0639 \u0639\u0646\u0627\u0635\u0631 \u0645\u062e\u062a\u0644\u0641\u0629 \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627.<\/li>\n
  • \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u062a\u0642\u062f\u064a\u0645 \u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0623\u0643\u062b\u0631 \u062a\u0641\u0635\u064a\u0644\u064b\u0627 \u0639\u0646 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0627\u0644\u0627\u0639\u062a\u064a\u0627\u062f\u064a\u0629.<\/li>\n<\/ul>\n

    \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0633\u064a\u062a\u0637\u0644\u0628 \u0630\u0644\u0643 \u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0646\u0648\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a\u060c \u0648\u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u0642\u0648\u0627\u0644\u0628 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0643\u0645\u0627 \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0623\u062f\u0648\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0625\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u062a\u0647\u064a\u0626\u0629 \u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0645\u0646 \u0627\u0644\u062a\u0641\u0635\u064a\u0644.<\/p>\n

    \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 (FAQs)<\/h2>\n

    \u0645\u0627 \u0647\u0648 IFRS 18\u061f<\/strong><\/p>\n

    \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 \u0631\u0642\u0645 18 (IFRS 18)<\/strong>\u060c \u0628\u0639\u0646\u0648\u0627\u0646 “\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629”<\/strong>\u060c \u0647\u0648 \u0645\u0639\u064a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628\u064a \u062c\u062f\u064a\u062f \u0623\u0635\u062f\u0631\u0647 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB) \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2024. \u0648\u064a\u062d\u0644 \u0645\u062d\u0644 IAS 1<\/strong>\u060c \u0648\u064a\u0642\u062f\u0645 \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a\u064b\u0627 \u0641\u0631\u0639\u064a\u064b\u0627 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0644\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0642\u0648\u0627\u0639\u062f \u0625\u0641\u0635\u0627\u062d \u0645\u0648\u062d\u062f\u0629 \u0644\u0645\u0642\u0627\u064a\u064a\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (Adjusted EBITDA)<\/strong>.<\/p>\n

    \u0645\u062a\u0649 \u064a\u0628\u062f\u0623 \u062a\u0637\u0628\u064a\u0642 IFRS 18\u061f<\/strong><\/p>\n

    \u064a\u0633\u0631\u064a \u062a\u0637\u0628\u064a\u0642 IFRS 18<\/strong> \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u0623\u0648 \u0628\u0639\u062f 1 \u064a\u0646\u0627\u064a\u0631 2027<\/strong>\u060c \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0643\u0631. \u0648\u0646\u0638\u0631\u064b\u0627 \u0644\u0636\u0631\u0648\u0631\u0629 \u0639\u0631\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629\u060c \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u0644 \u0648\u062a\u0637\u0628\u064a\u0642\u0647 \u0642\u0628\u0644 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2026.<\/p>\n

    \u0645\u0627 \u0647\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0634\u0645\u0644\u0647\u0627 \u062a\u0637\u0628\u064a\u0642 IFRS 18\u061f<\/strong><\/p>\n

    \u064a\u0646\u0637\u0628\u0642 IFRS 18<\/strong> \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062f \u0642\u0648\u0627\u0626\u0645\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \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)\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p>\n

      \n
    • \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n
    • \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0627\u0644\u0643\u0628\u0631\u0649.<\/li>\n
    • \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/li>\n<\/ul>\n

      \u0648\u0630\u0644\u0643 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 140 \u062f\u0648\u0644\u0629<\/strong> \u062a\u0639\u062a\u0645\u062f \u0645\u0639\u0627\u064a\u064a\u0631 IFRS. \u0623\u0645\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (US GAAP)<\/strong> \u0641\u0644\u0627 \u064a\u0634\u0645\u0644\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631.<\/p>\n

      \u0643\u064a\u0641 \u064a\u0639\u0631\u0651\u0641 IFRS 18 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u061f<\/strong><\/p>\n

      \u0628\u0645\u0648\u062c\u0628 IFRS 18<\/strong>\u060c \u064a\u064f\u0639\u062f \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/strong> \u0625\u062c\u0645\u0627\u0644\u064a\u064b\u0627 \u0641\u0631\u0639\u064a\u064b\u0627 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f\u0647 \u0648\u0641\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0628\u0639\u0627\u062f\u060c \u0628\u062d\u064a\u062b \u064a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0636\u0645\u0646:<\/p>\n

        \n
      • \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/li>\n
      • \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<\/li>\n
      • \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644.<\/li>\n
      • \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0641\u0629.<\/li>\n<\/ul>\n

        \u0648\u064a\u0648\u0641\u0631 \u0630\u0644\u0643 \u0645\u0639\u064a\u0627\u0631\u064b\u0627 \u0645\u0648\u062d\u062f\u064b\u0627 \u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0636\u0645\u0646 \u0625\u0637\u0627\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS.<\/p>\n

        \u0647\u0644 \u064a\u0624\u062b\u0631 IFRS 18 \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u061f<\/strong><\/p>\n

        \u0646\u0639\u0645. \u064a\u0642\u062f\u0645 IFRS 18<\/strong> \u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0631\u0627\u0628\u0637 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644<\/strong>\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0642\u062a\u0636\u064a \u062a\u0635\u0646\u064a\u0641 \u0628\u0639\u0636 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0637\u0631\u064a\u0642\u0629 \u0639\u0631\u0636 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644. \u0648\u0642\u062f \u064a\u0624\u062b\u0631 \u0630\u0644\u0643 \u0639\u0644\u0649 \u062a\u0635\u0646\u064a\u0641:<\/p>\n

          \n
        • \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0642\u0628\u0648\u0636\u0629.<\/li>\n
        • \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629.<\/li>\n
        • \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0642\u0628\u0648\u0636\u0629 \u0623\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          \u064a\u064f\u0639\u062f \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 \u0631\u0642\u0645 18 (IFRS 18) \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u062e\u0627\u0635 \u0628\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0642\u062f \u0623\u0635\u062f\u0631\u0647 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB) \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2024\u060c \u0644\u064a\u062d\u0644 \u0645\u062d\u0644 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 1 (IAS 1) \u2013 \u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u064a\u0635\u0628\u062d \u062a\u0637\u0628\u064a\u0642\u0647 \u0625\u0644\u0632\u0627\u0645\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a \u0623\u0648 \u0628\u0639\u062f 1 […]<\/p>\n","protected":false},"author":4,"featured_media":27753,"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 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