[{"All_storys":[{"id":"1218","body":"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0645\u0646 \u0623\u0647\u0645 \u0645\u0635\u0627\u062f\u0631 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062c\u0632\u0621 \u0623\u0633\u0627\u0633\u064a \u0645\u0646 \u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0644\u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u0641\u0647\u0645 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u062a\u062c\u0646\u0628 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.","title":"\u0647\u0644 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\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 ($IFRS \/ GAAP$): \u0644\u0636\u0645\u0627\u0646 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629\r\n\r\n2. \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u0626\u0645 (\u062f\u0627\u062e\u0644\u064a \u0648\u062e\u0627\u0631\u062c\u064a): \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621.\r\n\r\n3. \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (\u0623\u0646\u0638\u0645\u0629 $ERP$)\r\n\r\n4. \u062a\u0642\u062f\u064a\u0645 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