{"id":12980,"date":"2021-08-03T12:35:31","date_gmt":"2021-08-03T09:35:31","guid":{"rendered":"http:\/\/business.uokerbala.edu.iq\/wp\/?p=12980"},"modified":"2021-08-03T12:37:20","modified_gmt":"2021-08-03T09:37:20","slug":"%d8%ac%d8%a7%d9%85%d8%b9%d8%a9-%d9%83%d8%b1%d8%a8%d9%84%d8%a7%d8%a1-%d8%aa%d9%86%d8%a7%d9%82%d8%b4-%d8%b1%d8%b3%d8%a7%d9%84%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d8%ac%d8%b3%d8%aa%d9%8a%d8%b1-%d8%b9%d9%86-12","status":"publish","type":"post","link":"https:\/\/business.uokerbala.edu.iq\/wp\/archives\/12980","title":{"rendered":"\u062c\u0627\u0645\u0639\u0629 \u0643\u0631\u0628\u0644\u0627\u0621 \u062a\u0646\u0627\u0642\u0634 \u0631\u0633\u0627\u0644\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0639\u0646 \u0623\u062b\u0631 \u062a\u0637\u0628\u064a\u0642 (IFRS) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 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\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0648\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0627\u062b\u0628\u0627\u062a \u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u0648\u0627\u0644\u062a\u064a \u062a\u0647\u062a\u0645 \u0628\u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u064a\u0637\u0629 \u0628\u0647, \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u062f\u0642\u0629 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\u0628(\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644, \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629, \u0646\u0633\u0628\u0629 \u0627\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u064a\u0646, \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629), \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644\u062a \u0628(\u0646\u0633\u0628\u0629 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a, \u0646\u0633\u0628\u0629 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a, \u0646\u0633\u0628\u0629 \u0647\u0627\u0645\u0634 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0646\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a),<br><br>\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0639\u062f\u0629 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0643\u0627\u0646 \u0623\u0647\u0645\u0647\u0627 \u0627\u0646 \u062a\u0637\u0628\u064a\u0642 (IFRS) \u064a\u0624\u062b\u0631 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 (\u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0635\u0627\u062f\u0642) \u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 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\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629, \u0633\u064a\u0645\u0627 \u0641\u064a \u0638\u0644 \u0627\u0644\u063a\u0645\u0648\u0636 \u0627\u0644\u0630\u064a \u064a\u0634\u0648\u0628 \u0628\u0639\u0636 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u0647\u064a\u0626\u0629 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u0644\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0649 \u062a\u0628\u0646\u064a (IFRS) \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u0642\u0631\u064a\u0628.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>\u0648\u062a\u0623\u0644\u0641\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0645\u0646<br>\u0623.\u062f. \u0627\u0633\u0639\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0648\u0647\u0627\u0628 \u0631\u0626\u064a\u0633\u0627\u064b<br>\u0623.\u0645.\u062f. \u062d\u0646\u0627\u0646 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062d\u0633\u0646 \u0627\u0644\u0639\u0645\u0627\u0631 \u0639\u0636\u0648\u0627\u064b<\/strong><br><strong>\u0645.\u062f. \u0627\u0642\u062f\u0627\u0633 \u062d\u0633\u064a\u0646 \u0647\u0627\u062f\u064a \u0627\u0644\u0646\u0627\u0635\u0631 \u0639\u0636\u0648\u0627\u064b<\/strong><br><strong>\u0623.\u0645.\u062f <strong>\u062c\u0627\u0633\u0645 \u0639\u064a\u062f\u0627\u0646 \u0628\u0631\u0627\u0643<\/strong> \u0639\u0636\u0648\u0627\u064b \u0648\u0645\u0634\u0631\u0641\u0627\u064b<br>\u0648\u0642\u062f \u062d\u0635\u0644 \u0627\u0644\u0637\u0627\u0644\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0631 \u0645\u0633\u062a\u0648\u0641\u064a<br>\u0645\u0628\u0627\u0631\u0643 \u0644\u0644\u0628\u0627\u062d\u062b \u0648\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0644\u062c\u0646\u0629 \u0647\u0630\u0627 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0627\u0644\u0639\u0644\u0645\u064a<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-gallery columns-2 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><ul class=\"blocks-gallery-grid\"><li class=\"blocks-gallery-item\"><figure><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" width=\"893\" height=\"670\" src=\"https:\/\/i0.wp.com\/business.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2021\/08\/photo_%D9%A2%D9%A0%D9%A2%D9%A1-%D9%A0%D9%A8-%D9%A0%D9%A3_%D9%A1%D9%A2-%D9%A0%D9%A5-%D9%A2%D9%A6.jpg?resize=893%2C670&#038;ssl=1\" alt=\"\" data-id=\"12981\" data-full-url=\"https:\/\/business.uokerbala.edu.iq\/wp\/wp-content\/uploads\/2021\/08\/photo_\u0662\u0660\u0662\u0661-\u0660\u0668-\u0660\u0663_\u0661\u0662-\u0660\u0665-\u0662\u0666.jpg\" data-link=\"https:\/\/business.uokerbala.edu.iq\/wp\/?attachment_id=12981\" class=\"wp-image-12981\" 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