{"id":5362,"date":"2026-06-19T10:04:25","date_gmt":"2026-06-19T10:04:25","guid":{"rendered":"https:\/\/theaccountingplanet.com\/?page_id=5362"},"modified":"2026-10-24T19:18:43","modified_gmt":"2026-10-24T19:18:43","slug":"blogs","status":"publish","type":"page","link":"https:\/\/theaccountingplanet.com\/ar\/blogs\/","title":{"rendered":"\u0645\u062f\u0648\u0646\u0627\u062a"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"5362\" class=\"elementor elementor-5362\">\n\t\t\t\t<div class=\"elementor-element elementor-element-927ed79 e-flex e-con-boxed e-con e-parent\" data-id=\"927ed79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-de785bb e-con-full e-flex e-con e-child\" data-id=\"de785bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-87507f7 e-con-full e-flex e-con e-child\" 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\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-b51a1e1 hfe-post-info-inline-item\" itemprop=\"datePublished\"> \n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-date\">\n\t\t\t\n\t\t\t\t\t\t\t19 \u064a\u0648\u0646\u064a\u0648 2026\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-a1fc383 hfe-post-info-inline-item\"> \n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item 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data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-28ea2b6 e-con-full e-flex e-con e-child\" data-id=\"28ea2b6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af5bee7 hfe-post-info-layout-inline elementor-widget elementor-widget-post-info-widget\" data-id=\"af5bee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"hfe-post-info-inline hfe-post-info-items hfe-post-info\">\n\t\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-ecf4a83 hfe-post-info-inline-item\"> \n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-user\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-custom\">\n\t\t\t\n\t\t\t\t\t\t\t\u0643\u0648\u0643\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-3697a9e hfe-post-info-inline-item\"> \n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar-alt\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-custom\">\n\t\t\t\n\t\t\t\t\t\t\t24 \u0623\u0643\u062a\u0648\u0628\u0631 2026\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"hfe-post-info-item elementor-repeater-item-d921962 hfe-post-info-inline-item\"> \n\t\t\t\n\t\t\t\t\t\t<span class=\"hfe-post-info-icon\">\n\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"hfe-post-info-text hfe-post-info__item hfe-post-info__item--type-custom\">\n\t\t\t\n\t\t\t\t\t\t\t6:43 \u0645\t\t\t\t\t<\/span>\n\t\t\n\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77d6f2b e-con-full e-flex e-con e-child\" data-id=\"77d6f2b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e6e8d3 elementor-widget elementor-widget-text-editor\" data-id=\"9e6e8d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/theaccountingplanet.com\/ar\/information-standard\/\"><span style=\"color: #ffffff;\">\u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc59d47 e-con-full e-flex e-con e-child\" data-id=\"cc59d47\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cfbc4ea elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cfbc4ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" tabindex=\"-1\" role=\"text\" data-placeholder=\"Translation\" data-ved=\"2ahUKEwjhm_ie18uXAxWUhv0HHcMHKSYQ3ewLegQIDxAV\" aria-label=\"Translated text: As part of the (#Insight\u00d7Standard) series, this article examines IAS 16 regarding the treatment of costs and revenues incurred during the trial operation of assets. It clarifies the requirements for capitalizing technical testing costs, as well as the accounting treatment for the costs and revenues associated with samples\u2014governed by IAS 2\u2014until the asset is ready for its intended use.\"><span style=\"color: #000000;\">\u0641\u064a \u0625\u0637\u0627\u0631 \u0633\u0644\u0633\u0644\u0629 (#Information\u00d7Standard)\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0634\u0623 \u062e\u0644\u0627\u0644 \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 16 (IAS 16). \u0643\u0645\u0627 \u064a\u0648\u0636\u062d \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0631\u0633\u0645\u0644\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0639\u064a\u0646\u0627\u062a \u2014\u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 2 (IAS 2)\u2014 \u0648\u0630\u0644\u0643 \u062d\u062a\u0649 \u0627\u0644\u0644\u062d\u0638\u0629 \u0627\u0644\u062a\u064a \u064a\u0635\u0628\u062d \u0641\u064a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644 \u062c\u0627\u0647\u0632\u0627\u064b \u0644\u0644\u062a\u0634\u063a\u064a\u0644.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>the accounting planet June 19, 2026 10:04 am this is a introduction to the blogs page this page will contain a new type of posts made by the accounting planet this new type of posts will not be like the usual posts it will be readable and usually shorter than the normal posts\u00a0 the accounting 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