{"id":9269,"date":"2026-05-18T21:45:43","date_gmt":"2026-05-18T21:45:43","guid":{"rendered":"https:\/\/aaa4uae.ae\/?p=9269"},"modified":"2026-05-18T21:46:31","modified_gmt":"2026-05-18T21:46:31","slug":"%d8%a3%d8%ae%d9%84%d8%a7%d9%82%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d9%87%d9%86%d8%a9","status":"publish","type":"post","link":"https:\/\/aaa4uae.ae\/ar\/%d8%a3%d8%ae%d9%84%d8%a7%d9%82%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d9%87%d9%86%d8%a9\/","title":{"rendered":"\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a"},"content":{"rendered":"
\n
\n
\n
\n
\n
\n
\n
\n
\n
\n

\u062a\u0634\u0643\u0644 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0646\u0634\u0627\u0637\u064b\u0627 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645. \u0643\u0644 \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0643\u0644 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0643\u0644 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u064a\u062a\u0645 \u062a\u0648\u0642\u064a\u0639\u0647\u0627 \u0641\u064a \u062f\u0628\u064a \u0623\u0648 \u0623\u0628\u0648\u0638\u0628\u064a \u0623\u0648 \u0627\u0644\u0634\u0627\u0631\u0642\u0629\u060c \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u064a\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0631\u062e\u0635 \u0639\u0646 \u0645\u062c\u0631\u062f \u0645\u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631. \u0648\u0644\u0647\u0630\u0627\u060c \u0641\u0625\u0646 \u0641\u0647\u0645 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u064a\u064f\u0639\u062f \u0636\u0631\u0648\u0631\u0629 \u0644\u0643\u0644 \u0645\u0646 \u064a\u062d\u0645\u0644 \u0631\u062e\u0635\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/p>\n

\u062a\u0634\u064a\u0631 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u0644\u0632\u0645\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645 \u0639\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0631\u062e\u0635\u064a\u0646 \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. \u0648\u0642\u062f \u062a\u0645 \u062a\u0642\u0646\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0636\u0645\u0646 \u0645\u062f\u0648\u0646\u0629 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (IESBA)\u060c \u0648\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0645\u062d\u0644\u064a\u064b\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 (EAAA) \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 111-2 \u0644\u0633\u0646\u0629 2022. \u0648\u062a\u062d\u062f\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

\u0641\u0647\u0645 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/h2>\n

\u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0641\u0642\u0637. \u0641\u062d\u062a\u0649 \u0644\u0648 \u0623\u062a\u0642\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRS\u060c \u0641\u0625\u0646 \u063a\u064a\u0627\u0628 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u064a\u0641\u0642\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0648\u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 DIFC \u0648ADGM \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628\u060c \u062a\u0645\u062b\u0644 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0639\u0646\u0635\u0631 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0630\u064a \u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n

\u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u0647\u0646\u0629 \u0639\u0644\u0649 \u0631\u0643\u064a\u0632\u062a\u064a\u0646 \u0623\u0633\u0627\u0633\u064a\u062a\u064a\u0646:<\/p>\n

    \n
  • \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0641\u0646\u064a\u0629<\/li>\n
  • \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629<\/li>\n<\/ul>\n

    \u064a\u0645\u0643\u0646 \u0642\u064a\u0627\u0633 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0638\u0647\u0631 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u0648\u0644\u0647\u0630\u0627\u060c \u062a\u0639\u062a\u0628\u0631 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u064a\u0639\u0627\u062f\u0644 \u0641\u064a \u0623\u0647\u0645\u064a\u062a\u0647 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0641\u0646\u064a \u0636\u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 CPD.<\/p>\n

    \u0644\u0645\u0627\u0630\u0627 \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629\u061f<\/h2>\n

    \u0627\u0646\u062a\u0642\u0644\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0645\u0646 \u0625\u0637\u0627\u0631 \u0645\u0647\u0646\u064a \u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0625\u0644\u0649 \u0646\u0638\u0627\u0645 \u0625\u0644\u0632\u0627\u0645\u064a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 111-2 \u0644\u0633\u0646\u0629 2022. \u0648\u0623\u0635\u0628\u062d \u0627\u0646\u0636\u0645\u0627\u0645 \u0643\u0644 \u0645\u062f\u0642\u0642 \u0645\u0631\u062e\u0635 \u0645\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0625\u0644\u0649 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0634\u0631\u0637\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.<\/p>\n

    \u0639\u0646\u062f\u0645\u0627 \u062a\u0635\u0628\u062d \u0627\u0644\u0631\u062e\u0635\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629\u060c \u062a\u0632\u062f\u0627\u062f \u0623\u0647\u0645\u064a\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646. \u0641\u0627\u0644\u0645\u062f\u0642\u0642 \u063a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0644\u0627 \u064a\u0636\u0631 \u0634\u0631\u0643\u0629 \u0648\u0627\u062d\u062f\u0629 \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/p>\n

    \u0645\u062f\u0648\u0646\u0629 IESBA \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\n

    \u062a\u0639\u062a\u0628\u0631 \u0645\u062f\u0648\u0646\u0629 IESBA \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0644\u062f\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 IFAC \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645. \u0648\u0627\u0639\u062a\u0645\u062f\u062a\u0647\u0627 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0643\u0645\u0639\u064a\u0627\u0631 \u0648\u0637\u0646\u064a \u0628\u0639\u062f \u0627\u0646\u0636\u0645\u0627\u0645\u0647\u0627 \u0625\u0644\u0649 IFAC \u0643\u0639\u0636\u0648 \u0645\u0646\u062a\u0633\u0628 \u0639\u0627\u0645 2021.<\/p>\n

    \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u064a\u0639\u0645\u0644 \u0648\u0641\u0642 \u0646\u0641\u0633 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0644\u0646\u062f\u0646 \u0648\u0646\u064a\u0648\u064a\u0648\u0631\u0643 \u0648\u0637\u0648\u0643\u064a\u0648.<\/p>\n

    \u062a\u0639\u062a\u0645\u062f \u0645\u062f\u0648\u0646\u0629 IESBA \u0639\u0644\u0649 \u0645\u0646\u0647\u062c \u201c\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a\u201d\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642:<\/p>\n

      \n
    1. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629<\/li>\n
    2. \u062a\u0642\u064a\u064a\u0645 \u0645\u062f\u0649 \u062a\u0623\u062b\u064a\u0631\u0647\u0627<\/li>\n
    3. \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627<\/li>\n<\/ol>\n

      \u062e\u0645\u0633\u0629 \u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647 \u0644\u0647\u0627<\/h2>\n
        \n
      1. \u062a\u0647\u062f\u064a\u062f \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629
        \u0648\u062c\u0648\u062f \u0645\u0635\u0644\u062d\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0634\u062e\u0635\u064a\u0629 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0647\u0646\u064a.<\/li>\n
      2. \u062a\u0647\u062f\u064a\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629
        \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0639\u0645\u0627\u0644 \u0633\u0628\u0642 \u0623\u0646 \u0646\u0641\u0630\u0647\u0627 \u0628\u0646\u0641\u0633\u0647.<\/li>\n
      3. \u062a\u0647\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0648\u064a\u062c
        \u0627\u0644\u062f\u0641\u0627\u0639 \u0639\u0646 \u0645\u0648\u0642\u0641 \u0627\u0644\u0639\u0645\u064a\u0644 \u0628\u0634\u0643\u0644 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u062f \u0627\u0644\u0645\u0647\u0646\u064a.<\/li>\n
      4. \u062a\u0647\u062f\u064a\u062f \u0627\u0644\u0623\u0644\u0641\u0629
        \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0637\u0648\u064a\u0644\u0629 \u0623\u0648 \u0627\u0644\u0642\u0631\u064a\u0628\u0629 \u0645\u0639 \u0627\u0644\u0639\u0645\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/li>\n
      5. \u062a\u0647\u062f\u064a\u062f \u0627\u0644\u062a\u0631\u0647\u064a\u0628
        \u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u062f\u0642\u0642 \u0644\u0636\u063a\u0648\u0637 \u062a\u0645\u0646\u0639\u0647 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0648\u0636\u0648\u0639\u064a\u0629.<\/li>\n<\/ol>\n

        \u0648\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0625\u0632\u0627\u0644\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0623\u0648 \u062a\u0642\u0644\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0642\u0628\u0648\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629. \u0648\u0625\u0630\u0627 \u062a\u0639\u0630\u0631 \u0630\u0644\u0643\u060c \u064a\u0635\u0628\u062d \u0627\u0644\u0627\u0646\u0633\u062d\u0627\u0628 \u0645\u0646 \u0627\u0644\u0645\u0647\u0645\u0629 \u0647\u0648 \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0635\u062d\u064a\u062d.<\/p>\n

        \u062f\u0648\u0631 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629<\/h2>\n

        \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0644\u0641 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 IFAC \u0641\u064a \u062a\u062d\u062f\u064a\u062b \u0641\u0628\u0631\u0627\u064a\u0631 2025\u060c \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0639\u0628\u0631 \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a\u060c \u0645\u0639 \u062a\u0642\u062f\u0645 \u0648\u0627\u0636\u062d \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a.<\/p>\n

        \u062a\u0642\u0648\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0628\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b \u0622\u0644\u064a\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n

        \n
        \n\n\n\n\n\n\n\n
        \u0627\u0644\u0622\u0644\u064a\u0629<\/th>\n\u0627\u0644\u0647\u062f\u0641<\/th>\n\u0627\u0644\u0645\u0631\u062c\u0639\u064a\u0629<\/th>\n<\/tr>\n<\/thead>\n
        \u0644\u062c\u0646\u0629 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u0636\u0648\u064a\u0629<\/td>\n\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0634\u0643\u0627\u0648\u0649 \u0636\u062f \u0627\u0644\u0623\u0639\u0636\u0627\u0621<\/td>\n\u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a 111-2 \u0644\u0633\u0646\u0629 2022<\/td>\n<\/tr>\n
        \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637<\/td>\n\u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a IFAC<\/td>\nIFAC SMO 6<\/td>\n<\/tr>\n
        \u0628\u0631\u0627\u0645\u062c \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a CPD<\/td>\n\u0633\u0627\u0639\u0627\u062a \u062a\u062f\u0631\u064a\u0628 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0633\u0646\u0648\u064a\u0629<\/td>\n\u0644\u0648\u0627\u0626\u062d \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

        \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u0644\u062c\u0646\u0629 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2023\u060c \u0648\u062a\u0645\u062a\u0644\u0643 \u0635\u0644\u0627\u062d\u064a\u0629 \u0641\u0631\u0636 \u0639\u0642\u0648\u0628\u0627\u062a \u062a\u0628\u062f\u0623 \u0645\u0646 \u0627\u0644\u062a\u062d\u0630\u064a\u0631 \u0627\u0644\u0639\u0644\u0646\u064a \u0648\u062a\u0635\u0644 \u0625\u0644\u0649 \u062a\u0639\u0644\u064a\u0642 \u0623\u0648 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0639\u0636\u0648\u064a\u0629.<\/p>\n

        \u0648\u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0631\u062e\u0635\u064a\u0646\u060c \u0641\u0625\u0646 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u064a\u0639\u0646\u064a \u0641\u0639\u0644\u064a\u064b\u0627 \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u062f\u0627\u062e\u0644 \u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a.<\/p>\n

        \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0632\u062f\u0648\u062c\u0629<\/h2>\n

        \u064a\u062e\u0636\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0646\u0638\u0627\u0645\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0645\u062a\u0648\u0627\u0632\u064a\u064a\u0646:<\/p>\n

          \n
        • \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u062a\u062a\u062d\u0643\u0645 \u0641\u064a \u0631\u062e\u0635\u0629 \u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.<\/li>\n
        • \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062a\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0635\u0641\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/li>\n<\/ul>\n

          \u0642\u062f \u064a\u062d\u062a\u0641\u0638 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0628\u062a\u0633\u062c\u064a\u0644\u0647 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u062f\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0644\u0643\u0646\u0647 \u064a\u0641\u0642\u062f \u0642\u062f\u0631\u062a\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0639\u0644\u0649 \u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0625\u0630\u0627 \u0641\u0642\u062f \u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629.<\/p>\n

          \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629<\/h2>\n

          \u0642\u0628\u0644 \u0639\u0627\u0645 2023\u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0646\u0638\u0645\u0629 \u062a\u0623\u062f\u064a\u0628\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062c\u0647\u0627\u062a \u062f\u0648\u0644\u064a\u0629 \u0645\u062b\u0644 ACCA. \u0644\u0643\u0646 \u0647\u0630\u0627 \u0627\u0644\u0648\u0636\u0639 \u062a\u063a\u064a\u0631 \u0628\u0639\u062f \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a 111-2 \u0644\u0633\u0646\u0629 2022\u060c \u062d\u064a\u062b \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u062a\u062f\u064a\u0631 \u0646\u0638\u0627\u0645\u064b\u0627 \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0644\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0645\u062a\u0648\u0627\u0641\u0642\u064b\u0627 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a IFAC SMO 6.<\/p>\n

          \u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629<\/h3>\n
            \n
          1. \u0627\u0633\u062a\u0642\u0628\u0627\u0644 \u0627\u0644\u0634\u0643\u0648\u0649 \u0645\u0646 \u0623\u064a \u062c\u0647\u0629 \u0645\u0639\u0646\u064a\u0629.<\/li>\n
          2. \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635 \u0648\u0627\u0643\u062a\u0645\u0627\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/li>\n
          3. \u0641\u062a\u062d \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u062c\u0645\u0639 \u0627\u0644\u0623\u062f\u0644\u0629.<\/li>\n
          4. \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0641\u0642 \u0645\u062f\u0648\u0646\u0629 IESBA \u0648\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062c\u0645\u0639\u064a\u0629.<\/li>\n
          5. \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/li>\n
          6. \u0625\u062a\u0627\u062d\u0629 \u0641\u0631\u0635\u0629 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u062e\u0644\u0627\u0644 \u0645\u062f\u0629 \u0645\u062d\u062f\u062f\u0629.<\/li>\n
          7. \u0646\u0634\u0631 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.<\/li>\n<\/ol>\n

            \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0645\u062d\u0627\u0633\u0628 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0647\u0627<\/h2>\n

            \u062a\u0639\u062a\u0645\u062f \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0639\u0644\u0649 \u062e\u0645\u0633\u0629 \u0645\u0628\u0627\u062f\u0626 \u0623\u0633\u0627\u0633\u064a\u0629:<\/p>\n

              \n
            • \u0627\u0644\u0646\u0632\u0627\u0647\u0629
              \u0627\u0644\u0635\u062f\u0642 \u0648\u0627\u0644\u0648\u0636\u0648\u062d \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/li>\n
            • \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629
              \u0639\u062f\u0645 \u0627\u0644\u0633\u0645\u0627\u062d \u0644\u0644\u062a\u062d\u064a\u0632 \u0623\u0648 \u062a\u0636\u0627\u0631\u0628 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0628\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/li>\n
            • \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629
              \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629.<\/li>\n
            • \u0627\u0644\u0633\u0631\u064a\u0629
              \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0639\u062f\u0645 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0625\u0644\u0627 \u0639\u0646\u062f \u0648\u062c\u0648\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u064a.<\/li>\n
            • \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a
              \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u062a\u062c\u0646\u0628 \u0623\u064a \u062a\u0635\u0631\u0641 \u064a\u0633\u064a\u0621 \u0625\u0644\u0649 \u0627\u0644\u0645\u0647\u0646\u0629.<\/li>\n<\/ul>\n

              \u0628\u0646\u0627\u0621 \u062b\u0642\u0627\u0641\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u062f\u0627\u062e\u0644 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/h2>\n

              \u062a\u0644\u0639\u0628 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0648\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0641\u064a \u062a\u062d\u0648\u064a\u0644 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0645\u0646 \u0645\u062c\u0631\u062f \u0648\u062b\u064a\u0642\u0629 \u0625\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u064a\u0648\u0645\u064a\u0629.<\/p>\n

              \u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0644\u0628\u0646\u0627\u0621 \u062b\u0642\u0627\u0641\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0642\u0648\u064a\u0629<\/h3>\n
                \n
              1. \u0625\u0639\u062f\u0627\u062f \u0633\u064a\u0627\u0633\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u062f\u0627\u062e\u0644\u064a\u0629 \u0645\u062d\u062f\u062b\u0629 \u0633\u0646\u0648\u064a\u064b\u0627.<\/li>\n
              2. \u0639\u0642\u062f \u062c\u0644\u0633\u0627\u062a \u062f\u0648\u0631\u064a\u0629 \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0627\u0644\u0648\u0627\u0642\u0639\u064a\u0629.<\/li>\n
              3. \u0625\u0646\u0634\u0627\u0621 \u0642\u0646\u0648\u0627\u062a \u0633\u0631\u064a\u0629 \u0644\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a.<\/li>\n
              4. \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0636\u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li>\n
              5. \u062a\u0639\u064a\u064a\u0646 \u0645\u0633\u0624\u0648\u0644 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n
              6. \u0631\u0628\u0637 \u062e\u0637\u0637 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0647\u0646\u064a \u0628\u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u0639\u0641 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/li>\n<\/ol>\n

                \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0629 \u0627\u0644\u0633\u0648\u0642<\/h2>\n

                \u0641\u064a \u0639\u0627\u0645 2024\u060c \u062a\u0645 \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u062a\u0637\u0648\u0631\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0644\u062f\u0649 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0636\u0645\u0646 \u0645\u0646\u0635\u0627\u062a IFAC \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0643\u0646\u0645\u0648\u0630\u062c \u0646\u0627\u062c\u062d.<\/p>\n

                \u0648\u064a\u0645\u0646\u062d \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062b\u0642\u0629 \u0623\u0643\u0628\u0631 \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0644\u0623\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0623\u0635\u0628\u062d \u0645\u0648\u062b\u0642\u064b\u0627 \u0648\u0641\u0639\u0644\u064a\u064b\u0627 \u0648\u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0646\u0638\u0631\u064a.<\/p>\n

                \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0639\u0628\u0631 \u0628\u0631\u0627\u0645\u062c CPD<\/h2>\n

                \u062a\u0634\u062a\u0631\u0637 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0639\u0644\u0649 \u0643\u0644 \u0645\u062f\u0642\u0642 \u0645\u0631\u062e\u0635 \u0625\u0643\u0645\u0627\u0644 30 \u0633\u0627\u0639\u0629 \u062a\u062f\u0631\u064a\u0628 \u0645\u0647\u0646\u064a \u0633\u0646\u0648\u064a\u064b\u0627\u060c \u0648\u062a\u0642\u062f\u0645 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 12 \u0633\u0627\u0639\u0629 \u0645\u0646\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u062a\u063a\u0637\u064a:<\/p>\n

                  \n
                • \u0645\u0639\u0627\u064a\u064a\u0631 IFRS<\/li>\n
                • \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 ISA<\/li>\n
                • \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/li>\n
                • \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0627\u0644\u0645\u0647\u0646\u064a<\/li>\n<\/ul>\n

                  \u0643\u0645\u0627 \u062a\u062e\u0637\u0637 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0644\u062f\u0645\u062c \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062f\u0648\u0644\u064a IES 8 \u0636\u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0647\u0646\u064a\u060c \u062e\u0627\u0635\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n

                  \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a\u0647\u0627 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0627\u0644\u062d\u062f\u064a\u062b\u0629<\/h3>\n
                    \n
                  • \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0645\u062f\u0648\u0646\u0629 IESBA<\/li>\n
                  • \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a<\/li>\n
                  • \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a<\/li>\n
                  • \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u062a\u0642\u0627\u0631\u064a\u0631 ESG \u0648\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u063a\u0633\u0644 \u0627\u0644\u0623\u062e\u0636\u0631<\/li>\n
                  • \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/li>\n
                  • \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0639\u0645\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u062d\u0631\u0629 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/li>\n<\/ul>\n

                    \u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/h2>\n

                    \u0644\u0645 \u062a\u0639\u062f \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0645\u062c\u0631\u062f \u0645\u0628\u0627\u062f\u0626 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0629\u060c \u0628\u0644 \u0623\u0635\u0628\u062d\u062a \u0646\u0638\u0627\u0645\u064b\u0627 \u0645\u0647\u0646\u064a\u064b\u0627 \u0645\u0646\u0638\u0645\u064b\u0627 \u0648\u0645\u0637\u0628\u0642\u064b\u0627 \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u062f\u0648\u0644\u064a\u0629. \u0648\u062a\u0634\u0643\u0644 \u0645\u062f\u0648\u0646\u0629 IESBA \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0648\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0645\u0646\u0638\u0648\u0645\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u062a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u062f\u0627\u062e\u0644 \u0628\u064a\u0626\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n

                    \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0623\u064a \u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0645\u062f\u0642\u0642 \u064a\u062e\u0637\u0637 \u0644\u0628\u0646\u0627\u0621 \u0645\u0633\u064a\u0631\u0629 \u0645\u0647\u0646\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u060c \u0641\u0625\u0646 \u0641\u0647\u0645 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a \u0648\u0627\u0644\u062a\u0641\u0627\u0639\u0644 \u0645\u0639 \u0628\u0631\u0627\u0645\u062c \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0635\u0628\u062d \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0647\u0646\u064a.<\/p>\n

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

                    \u0645\u0627 \u0647\u064a \u0645\u062f\u0648\u0646\u0629 IESBA \u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646\u061f<\/h2>\n

                    \u0645\u062f\u0648\u0646\u0629 IESBA \u0647\u064a \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c \u0648\u0642\u062f \u0623\u0635\u062f\u0631\u0647\u0627 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646. \u0648\u062a\u062d\u062f\u062f \u062e\u0645\u0633\u0629 \u0645\u0628\u0627\u062f\u0626 \u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u0634\u0645\u0644 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0625\u0637\u0627\u0631 \u0644\u062a\u062d\u062f\u064a\u062f \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629.<\/p>\n

                    \u0645\u0646 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062a\u0637\u0628\u064a\u0642 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/h2>\n

                    \u062a\u062a\u0648\u0644\u0649 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062a\u0637\u0628\u064a\u0642 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0644\u062c\u0646\u0629 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0623\u0633\u0633\u062a \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2023 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0648\u0632\u0627\u0631\u064a \u0631\u0642\u0645 111-2 \u0644\u0633\u0646\u0629 2022\u060c \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f.<\/p>\n

                    \u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062e\u0645\u0633\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h2>\n

                    \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062e\u0645\u0633\u0629 \u0647\u064a:<\/p>\n

                      \n
                    • \u0627\u0644\u0646\u0632\u0627\u0647\u0629<\/li>\n
                    • \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629<\/li>\n
                    • \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629<\/li>\n
                    • \u0627\u0644\u0633\u0631\u064a\u0629<\/li>\n
                    • \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a<\/li>\n<\/ul>\n

                      \u0645\u0627 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/h2>\n

                      \u062a\u0633\u062a\u0637\u064a\u0639 \u0644\u062c\u0646\u0629 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u0641\u0631\u0636 \u0639\u0642\u0648\u0628\u0627\u062a \u062a\u062f\u0631\u064a\u062c\u064a\u0629 \u062a\u0634\u0645\u0644:<\/p>\n

                        \n
                      • \u0627\u0644\u062a\u062d\u0630\u064a\u0631 \u0627\u0644\u062e\u0627\u0635<\/li>\n
                      • \u0627\u0644\u062a\u062d\u0630\u064a\u0631 \u0627\u0644\u0639\u0644\u0646\u064a<\/li>\n
                      • \u062a\u0639\u0644\u064a\u0642 \u0627\u0644\u0639\u0636\u0648\u064a\u0629<\/li>\n
                      • \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0639\u0636\u0648\u064a\u0629<\/li>\n<\/ul>\n

                        \u0648\u0628\u0645\u0627 \u0623\u0646 \u0639\u0636\u0648\u064a\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0645\u0631\u062e\u0635\u064a\u0646\u060c \u0641\u0625\u0646 \u062a\u0639\u0644\u064a\u0642 \u0623\u0648 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u0639\u0636\u0648\u064a\u0629 \u064a\u0624\u062f\u064a \u0645\u0628\u0627\u0634\u0631\u0629 \u0625\u0644\u0649 \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0645\u0647\u0646\u0629.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

                        <\/div>\n
                        \n
                        <\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n
                        <\/div>\n<\/div>\n<\/div>\n<\/div>\n
                        <\/div>\n","protected":false},"excerpt":{"rendered":"

                        \u062a\u0634\u0643\u0644 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0628\u064a\u0626\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0646\u0634\u0627\u0637\u064b\u0627 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645. \u0643\u0644 \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0643\u0644 \u0625\u0642\u0631\u0627\u0631 \u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0643\u0644 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u064a\u062a\u0645 \u062a\u0648\u0642\u064a\u0639\u0647\u0627 \u0641\u064a \u062f\u0628\u064a \u0623\u0648 \u0623\u0628\u0648\u0638\u0628\u064a \u0623\u0648 \u0627\u0644\u0634\u0627\u0631\u0642\u0629\u060c \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u064a\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u0648 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0631\u062e\u0635 \u0639\u0646 \u0645\u062c\u0631\u062f \u0645\u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631. […]<\/p>\n","protected":false},"author":3,"featured_media":9270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[],"class_list":["post-9269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-88"],"_links":{"self":[{"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/posts\/9269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/comments?post=9269"}],"version-history":[{"count":1,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/posts\/9269\/revisions"}],"predecessor-version":[{"id":9271,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/posts\/9269\/revisions\/9271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/media\/9270"}],"wp:attachment":[{"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/media?parent=9269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/categories?post=9269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aaa4uae.ae\/ar\/wp-json\/wp\/v2\/tags?post=9269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}