{"id":5923,"date":"2026-10-24T19:16:55","date_gmt":"2026-10-24T19:16:55","guid":{"rendered":"https:\/\/theaccountingplanet.com\/?page_id=5923"},"modified":"2026-11-01T08:47:02","modified_gmt":"2026-11-01T08:47:02","slug":"information-standard","status":"publish","type":"page","link":"https:\/\/theaccountingplanet.com\/ar\/information-standard\/","title":{"rendered":"information-standard"},"content":{"rendered":"
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#1 \u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631<\/span><\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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#\u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631<\/span>
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**\u0627\u0644\u0633\u0624\u0627\u0644 \u0647\u0646\u0627: \u0647\u062a\u0639\u0627\u0644\u062c \u0627\u0644\u0640 50 \u0623\u0644\u0641 \u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u0640 10 \u0622\u0644\u0627\u0641 \u0625\u064a\u0631\u0627\u062f \u0625\u0632\u0627\u064a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u061f \ud83e\udd14\ud83d\udca1**<\/span>
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* 35 \u0627\u0644\u0641 \u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u062d\u0635 \u0648\u0645\u0639\u0627\u064a\u0631\u0629 \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u062e\u0637<\/span>
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- 10,000 \u0631\u064a\u0627\u0644 ( \u0625\u064a\u0631\u0627\u062f\u0627\u062a )<\/span>
—<\/span>
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**\ud83d\udccc \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0647\u0645: \u0645\u062a\u0649 \u0646\u0648\u0642\u0641 \u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0646\u0628\u062f\u0623 \u0646\u062f\u0631\u062c\u0647\u0627 \u0643\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629\u061f**<\/span>
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\u0637\u064a\u0628 \u0627\u064a\u0647 \u0627\u0644\u062f\u0644\u064a\u0644 \u0639\u0644\u0649 \u0627\u0644\u0643\u0644\u0627\u0645 \u062f\u0647 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u061f<\/span>
\ud83d\udccc\u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 20\ud83d\udccc<\/span>
\"\u064a\u062a\u0645 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0636\u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062f\u0641\u062a\u0631\u064a \u0644\u0628\u0646\u062f \u0645\u0646 \u0628\u0646\u0648\u062f \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0628\u0646\u062f \u0641\u064a \u0627\u0644\u0645\u0648\u0642\u0639 \u0648\u0628\u0627\u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u064a\u0643\u0648\u0646 \u0642\u0627\u0628\u0644\u0627\u064b \u0644\u0644\u062a\u0634\u063a\u064a\u0644 \u0628\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0647\u062f\u0641\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\"<\/span>
\u064a\u0639\u0646\u064a \u0644\u0648 \u062e\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0635\u0628\u062d \u062c\u0627\u0647\u0632 \u064a\u0639\u0645\u0644 \u0628\u0643\u0627\u0645\u0644 \u0637\u0627\u0642\u062a\u0647 \u0627\u0644\u0646\u0647\u0627\u0631\u062f\u0629\u060c \u0628\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u0631\u0631\u062a \u062a\u0623\u062c\u0644 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0634\u0647\u0631 \u0627\u0644\u062c\u0627\u064a \u0644\u0623\u0633\u0628\u0627\u0628 \u062a\u0633\u0648\u064a\u0642\u064a\u0629 \u0623\u0648 \u0644\u0648\u062c\u0633\u062a\u064a\u0629\u060c \u0643\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0644\u064a \u062a\u062a\u0635\u0631\u0641 \u0645\u0646 \u0627\u0644\u0646\u0647\u0627\u0631\u062f\u0629 (\u0632\u064a \u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0623\u0648 \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644) \u0628\u062a\u0631\u0648\u062d \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0641\u0648\u0631\u0627\u064b \u0648\u0645\u0627 \u0628\u062a\u0646\u0636\u0627\u0641\u0634 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u062e\u0644\u0627\u0635!<\/span>
**\ud83d\udca1 \u0645\u0639\u0644\u0648\u0645\u0629 \u0639\u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0644\u0625\u0646\u062a\u0631\u0641\u064a\u0648:**<\/span>
\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0628\u064a\u0634\u062a\u0631\u0637 \u0625\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u062a\u0643\u0648\u0646 \"\u0641\u0646\u064a\u0629 \u0648\u0636\u0631\u0648\u0631\u064a\u0629\" \u0644\u0644\u0648\u0635\u0648\u0644 \u0644\u0644\u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u060c \u0648\u0645\u0634 \u0645\u062c\u0631\u062f \u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0633\u0648\u064a\u0642\u064a\u0629 \u0623\u0648 \u0623\u0628\u062d\u0627\u062b \u0633\u0648\u0642!<\/span>
\u0644\u0648 \u0627\u0644\u0628\u0648\u0633\u062a \u0623\u0636\u0627\u0641 \u0644\u0643 \u0645\u0639\u0644\u0648\u0645\u0629 \u062c\u062f\u064a\u062f\u0629\u060c \u0627\u062d\u0641\u0638\u0647 \u0639\u0634\u0627\u0646 \u062a\u0631\u062c\u0639\u0644\u0647 \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u0648\u0634\u0627\u0631\u0643\u0647 \u0645\u0639 \u0632\u0645\u0627\u064a\u0644\u0643 \u0641\u064a \u062c\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0634\u0627\u0646 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u062a\u0639\u0645! \ud83d\ude80\u2728<\/span>
#Accounting_Planet #\u0627\u0641\u0647\u0645_\u0645\u0639\u064a\u0627\u0631\u0643 #\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629 #IFRS #IAS16 #\u0643\u0648\u0643\u0628_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 #\u062f\u0641\u062a\u0631\u0629 #Daftra #\u0628\u0631\u0646\u0627\u0645\u062c_\u0625\u062f\u0627\u0631\u0629_\u0623\u0639\u0645\u0627\u0644_\u0645\u062a\u0643\u0627\u0645\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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#2 \u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631<\/span><\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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#\u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631 (\u0645\u0646\u0634\u0648\u0631 #02)<\/span>
\u0645\u0639\u064a\u0627\u0631 IAS 2 : \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/span>
*\u0633\u0624\u0627\u0644 \u0625\u0646\u062a\u0631\u0641\u064a\u0648 \u0645\u0634\u0647\u0648\u0631 \u062c\u062f\u0627\u064b: \u0644\u0648 \u0633\u0639\u0631 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0639\u0646\u062f\u0643 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0646 \u0646\u0632\u0644 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0639\u0646 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0644\u064a \u0627\u0634\u062a\u0631\u064a\u062a \u0628\u064a\u0647.. \u0647\u062a\u0639\u0627\u0644\u062c \u0627\u0644\u0647\u0628\u0648\u0637 \u062f\u0647 \u0625\u0632\u0627\u064a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631\u061f \ud83e\udd14\ud83d\udca1*<\/span>
\u062a\u062e\u064a\u0644 \u0645\u0639\u0627\u064a\u0627 \u0625\u0646 \u0634\u0631\u0643\u062a\u0643 \u0627\u0634\u062a\u0631\u062a \u0634\u062d\u0646\u0629 \u0623\u062c\u0647\u0632\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0640 100,000 \u0631\u064a\u0627\u0644\u060c \u0648\u0628\u0639\u062f \u0641\u062a\u0631\u0629 \u0645\u0646 \u0627\u0644\u062a\u062e\u0632\u064a\u0646\u060c \u0646\u0632\u0644 \u0645\u0648\u062f\u064a\u0644 \u0623\u062d\u062f\u062b \u0641\u064a \u0627\u0644\u0633\u0648\u0642\u060c \u0648\u0633\u0639\u0631 \u0627\u0644\u0634\u062d\u0646\u0629 \u0627\u0644\u0644\u064a \u0639\u0646\u062f\u0643 \u0647\u0628\u0637 \u0628\u0634\u0643\u0644 \u0645\u0641\u0627\u062c\u0626!<\/span>
\u0647\u0644 \u0646\u0633\u064a\u0628 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0644\u062d\u062f \u0645\u0627 \u0646\u0628\u064a\u0639\u0647\u0627 \u0648\u0644\u0627 \u0646\u0639\u062f\u0644 \u0627\u0644\u0631\u0642\u0645\u061f<\/span>
\u0645\u0639\u064a\u0627\u0631 IAS 2 (\u0627\u0644\u0645\u062e\u0632\u0648\u0646) \u0648\u0636\u062d \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u062f\u064a \u0648\u0642\u0627\u0644 \u0623\u0646\u0647 : ( \u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 (NRV) \u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644! )<\/span>
\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0641\u0642\u0631\u0629 9)<\/span>
\"\u064a\u062c\u0628 \u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0623\u0648 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642\u060c \u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644..\"<\/span>
\u0648\u062e\u0644\u064a\u0646\u0627 \u0646\u0648\u0636\u062d \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0644\u064a \u0628\u0646\u0635 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0639\u0634\u0627\u0646 \u062a\u0641\u0647\u0645\u0647\u0627 \u0635\u062d\u060c<\/span>
1. \u0627\u0644\u062a\u0643\u0644\u0641\u0629 (Cost): \u0645\u0634 \u0628\u0633 \u0633\u0639\u0631 \u0627\u0644\u0634\u0631\u0627\u0621! \u062f\u064a \u0628\u062a\u0634\u0645\u0644 \u0643\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0644\u064a \u062f\u0641\u0639\u062a\u0647\u0627 \u0644\u062d\u062f \u0645\u0627 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0648\u0635\u0644\u062a \u0645\u062e\u0627\u0632\u0646\u0643 \u0648\u0628\u0642\u062a \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639.<\/span>
\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0641\u0642\u0631\u0629 10)<\/span>
\"\u064a\u062c\u0628 \u0623\u0646 \u062a\u0634\u0645\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062c\u0645\u064a\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062a\u0643\u0628\u062f\u0647\u0627 \u0644\u0625\u064a\u0635\u0627\u0644 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0625\u0644\u0649 \u0645\u0648\u0642\u0639\u0647 \u0627\u0644\u062d\u0627\u0644\u064a \u0648\u062d\u0627\u0644\u062a\u0647 \u0627\u0644\u0631\u0627\u0647\u0646\u0629.\"<\/span>
2. \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 (NRV): \u062f\u0647 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0644\u064a \u062a\u062a\u0648\u0642\u0639 \u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647 \u0644\u0645\u0627 \u062a\u0628\u064a\u0639 \u0627\u0644\u0628\u0636\u0627\u0639\u0629.\n\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0641\u0642\u0631\u0629 6)<\/span>
\"\u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0647\u0648 \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0642\u062f\u0631 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0627\u0644\u0639\u0627\u062f\u064a \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0645\u0637\u0631\u0648\u062d\u0627\u064b \u0645\u0646\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0644\u0644\u0625\u062a\u0645\u0627\u0645 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0642\u062f\u0631\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0628\u064a\u0639.<\/span>
\ud83d\udd22 \u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a \u0633\u0631\u064a\u0639:<\/span>
\u0639\u0646\u0635\u0631 \u0645\u062e\u0632\u0648\u0646 \u0645\u0643\u0644\u0641\u0643 10,000 \u0631\u064a\u0627\u0644.<\/span>
\u0633\u0639\u0631 \u0628\u064a\u0639\u0647 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u062d\u0627\u0644\u064a\u0627\u064b 9,000 \u0631\u064a\u0627\u0644\u060c \u0648\u0639\u0634\u0627\u0646 \u062a\u0628\u064a\u0639\u0647 \u0645\u062d\u062a\u0627\u062c \u062a\u0635\u0631\u0641 \u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0645\u0635\u0627\u0631\u064a\u0641 \u0646\u0642\u0644 \u0628\u0640 500 \u0631\u064a\u0627\u0644.<\/span>
- \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 (NRV) = 9,000\u0631\u064a\u0627\u0644-500\u0631\u064a\u0627\u0644= 8,500\u0631\u064a\u0627\u0644.<\/span>
- \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629: \u0627\u0644\u062a\u0643\u0644\u0641\u0629 (10,000 \u0631\u064a\u0627\u0644) \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0640 NRV (8,500 \u0631\u064a\u0627\u0644).<\/span>
- \u0627\u0644\u062a\u0635\u0631\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: \u0644\u0627\u0632\u0645 \u062a\u062e\u0641\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u0640 1,500\u0631\u064a\u0627\u0644 \u0648\u062a\u062b\u0628\u062a\u0647\u0627 \u0641\u0648\u0631\u0627\u064b \u0643\u0640 (\u0645\u0635\u0631\u0648\u0641 \u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646) \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629!<\/span>
\ud83d\udca1 \u0645\u0639\u0644\u0648\u0645\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0631\u0641\u064a\u0648 (\u0627\u0644\u0641\u0642\u0631\u0629 29):<\/span>
\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0627\u0644\u0640 NRV \u0628\u064a\u062a\u0637\u0628\u0642 \u0639\u0627\u062f\u0629 \u0639\u0644\u0649 \u0643\u0644 \u0628\u0646\u062f \u0645\u0646 \u0628\u0646\u0648\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 (Item-by-Item) \u0645\u0634 \u0639\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0643\u0643\u062a\u0644\u0629 \u0648\u0627\u062d\u062f\u0629!<\/span>
\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 (\u0627\u0644\u0641\u0642\u0631\u0629 29)<\/span>
\"\u062a\u062e\u0641\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0625\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0642\u0642 \u0644\u0643\u0644 \u0628\u0646\u062f \u0639\u0644\u0649 \u062d\u062f\u0629.\"<\/span>
\u0644\u0648 \u0627\u0644\u0628\u0648\u0633\u062a \u0648\u0633\u0651\u0639 \u0645\u062f\u0627\u0631\u0643\u0643\u060c \u0627\u0639\u0645\u0644 **Save** \u0639\u0634\u0627\u0646 \u062a\u0631\u062c\u0639\u0644\u0647\u060c \u0648\u0634\u0627\u0631\u0643\u0647 \u0645\u0639 \u0632\u0645\u0627\u064a\u0644\u0643 \u0641\u064a \u0627\u0644\u062c\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0634\u0627\u0646 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u062a\u0639\u0645 ! \ud83d\ude80\u2728<\/span>
#The_Accounting_Planet #\u0627\u0641\u0647\u0645_\u0645\u0639\u064a\u0627\u0631\u0643 #\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629 #IFRS #IAS2 #\u0643\u0648\u0643\u0628_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 #\u062f\u0641\u062a\u0631\u0629 #Daftra #\u0628\u0631\u0646\u0627\u0645\u062c_\u0625\u062f\u0627\u0631\u0629_\u0623\u0639\u0645\u0627\u0644_\u0645\u062a\u0643\u0627\u0645\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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
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#3 \u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631<\/span><\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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#\u0645\u0639\u0644\u0648\u0645\u0629\u00d7\u0645\u0639\u064a\u0627\u0631 (\u0645\u0646\u0634\u0648\u0631 #03)<\/span>
Post 03 | IAS 37: \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629<\/span>
\u0644\u064a\u0647 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0635\u0635 \u0628\u062a\u0632\u064a\u062f \u0643\u0644 \u0633\u0646\u0629 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631.. \u062d\u062a\u0649 \u0644\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0627 \u062f\u0641\u0639\u062a\u0634 \u0631\u064a\u0627\u0644 \u0648\u0627\u062d\u062f \u062c\u062f\u064a\u062f\u061f \ud83e\udd14\ud83d\udca1<\/span>
\u062a\u062e\u064a\u0644 \u0645\u0639\u0627\u064a\u0627 \u0625\u0646 \u0634\u0631\u0643\u062a\u0643 \u0623\u0646\u0634\u0623\u062a \u0645\u062d\u0637\u0629 \u0637\u0627\u0642\u0629 \u0623\u0648 \u0645\u0635\u0646\u0639\u060c \u0648\u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0632\u0627\u0645 \u0642\u0627\u0646\u0648\u0646\u064a \u0625\u0646\u0647\u0627 \u0628\u0639\u062f 10 \u0633\u0646\u064a\u0646 \u062a\u0641\u0643 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u062a\u0631\u062c\u0639 \u0627\u0644\u0645\u0648\u0642\u0639 \u0644\u062d\u0627\u0644\u062a\u0647 \u0627\u0644\u0623\u0635\u0644\u064a\u0629.<\/span>
\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0629 \u062f\u064a \u0628\u0639\u062f 10 \u0633\u0646\u064a\u0646 \u0647\u064a 1,000,000 \u0631\u064a\u0627\u0644.<\/span>
\u0627\u0644\u0633\u0624\u0627\u0644 \u0647\u0646\u0627:<\/span>
\u0647\u0644 \u0647\u062a\u0633\u062c\u0644 \u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u0646\u0647\u0627\u0631\u062f\u0629 \u0628\u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644 \u0643\u0627\u0645\u0644\u0629\u061f<\/span>
\u0648\u0644\u0627 \u0647\u062a\u0633\u062c\u0644\u0647 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u061f<\/span>
\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u0648\u0636\u0648\u062d \u0641\u064a IAS 37 \ud83d\udc47<\/span>
\u0644\u0648 \u0623\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f (Time Value of Money) \u062c\u0648\u0647\u0631\u064a\u060c \u0627\u0644\u0645\u062e\u0635\u0635 \u0644\u0627\u0632\u0645 \u064a\u062a\u0645 \u0642\u064a\u0627\u0633\u0647 \u0628\u0640 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 (Present Value) \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/span>
\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 IAS 37 - \u0641\u0642\u0631\u0629 (45)<\/span>
\"\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0623\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u062c\u0648\u0647\u0631\u064a\u064b\u0627\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062e\u0635\u0635 \u0647\u0648 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.\"<\/span>
\ud83d\udd22 \u062e\u0644\u064a\u0646\u0627 \u0646\u0634\u0648\u0641\u0647\u0627 \u0628\u0627\u0644\u0623\u0631\u0642\u0627\u0645\n\u0646\u0641\u062a\u0631\u0636 \u0623\u0646:<\/span>
\u2022 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0628\u0639\u062f 10 \u0633\u0646\u0648\u0627\u062a = 1,000,000 \u0631\u064a\u0627\u0644<\/span>
\u2022 \u0645\u0639\u062f\u0644 \u0627\u0644\u062e\u0635\u0645 = 6%<\/span>
\u2022 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u062a\u0642\u0631\u064a\u0628\u064b\u0627 = 558,395 \u0631\u064a\u0627\u0644<\/span>
\u0625\u0630\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0634 \u0647\u062a\u062b\u0628\u062a \u0627\u0644\u0645\u062e\u0635\u0635 \u0627\u0644\u0646\u0647\u0627\u0631\u062f\u0629 \u0628\u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644\u060c \u0648\u0625\u0646\u0645\u0627 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 \u062a\u0642\u0631\u064a\u0628\u064b\u0627:<\/span>
558,395 \u0631\u064a\u0627\u0644<\/span>
\u0644\u0643\u0646 \u0647\u0646\u0627 \u0628\u064a\u0638\u0647\u0631 \u0633\u0624\u0627\u0644 \u0645\u0647\u0645 \u062c\u062f\u064b\u0627:<\/span>
\u0644\u064a\u0647 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0635\u0635 \u0647\u062a\u0632\u064a\u062f \u0628\u0639\u062f \u0643\u062f\u0647 \u0633\u0646\u0629 \u0648\u0631\u0627\u0621 \u0633\u0646\u0629 \u0631\u063a\u0645 \u0625\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0627 \u062f\u0641\u0639\u062a\u0634 \u062d\u0627\u062c\u0629\u061f \ud83e\udd14<\/span>
\u0644\u0623\u0646\u0646\u0627 \u0643\u0644 \u0645\u0627 \u0628\u0646\u0642\u0631\u0628 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0633\u062f\u0627\u062f \u0627\u0644\u0645\u0644\u064a\u0648\u0646 \u0631\u064a\u0627\u0644\u060c \u0623\u062b\u0631 \u0627\u0644\u062e\u0635\u0645 \u0628\u064a\u0642\u0644\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0632\u064a\u062f.<\/span>
\u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649: 558,395\u00d76% \u2248 33,504 \u0631\u064a\u0627\u0644<\/span>
\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0635\u0628\u062d \u0627\u0644\u0645\u062e\u0635\u0635 \u062a\u0642\u0631\u064a\u0628\u064b\u0627: 591,899 \u0631\u064a\u0627\u0644<\/span>
\u0627\u0644\u0640 33,504 \u0631\u064a\u0627\u0644 \u062f\u064a \u0627\u0633\u0645\u0647\u0627: Unwinding of Discount \u2014 \u0641\u0643 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0632\u0645\u0646\u064a<\/span>
\ud83d\udccc \u0627\u0644\u0646\u0635 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 IAS 37 - \u0641\u0642\u0631\u0629 (60)<\/span>
\"\u0639\u0646\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062e\u0635\u0645\u060c \u062a\u0632\u062f\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0645\u062e\u0635\u0635 \u0641\u064a \u0643\u0644 \u0641\u062a\u0631\u0629 \u0644\u062a\u0639\u0643\u0633 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a\u060c \u0648\u064a\u064f\u0639\u062a\u0631\u0641 \u0628\u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0643\u062a\u0643\u0644\u0641\u0629 \u0627\u0642\u062a\u0631\u0627\u0636 (Borrowing Cost).\"<\/span>
\u064a\u0639\u0646\u064a \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0641\u0642\u0637 \u0639\u0646 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a \u0644\u0627 \u062a\u0639\u062a\u0628\u0631 \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0648\u0625\u0646\u0645\u0627 \u0647\u064a \u0623\u062b\u0631 \u0627\u0642\u062a\u0631\u0627\u0628\u0646\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.\n\u0648\u062a\u064f\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0643\u0640 Borrowing Cost \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0641\u0642\u0631\u0629 60.<\/span>
\ud83d\udcd2 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0628\u0633\u0637 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0623\u0648\u0644\u0649:<\/span>
\u0645\u0646 \u062d\u0640\/ \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u2013 \u0641\u0643 \u0627\u0644\u062e\u0635\u0645 33,504<\/span>
\u0625\u0644\u0649 \u062d\u0640\/ \u0645\u062e\u0635\u0635 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0623\u0635\u0644 \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0648\u0642\u0639 33,504<\/span>
\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u0631\u062a\u0641\u0639 \u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062e\u0635\u0635 \u0645\u0646:<\/span>
558,395 \u2190 591,899 \u0631\u064a\u0627\u0644 \u062a\u0642\u0631\u064a\u0628\u064b\u0627<\/span>
\u0648\u064a\u0633\u062a\u0645\u0631 \u0641\u0643 \u0627\u0644\u062e\u0635\u0645 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u062d\u062a\u0649 \u064a\u0642\u062a\u0631\u0628 \u0627\u0644\u0645\u062e\u0635\u0635 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0633\u062f\u0627\u062f\u0647 \u0639\u0646\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u0648\u064a\u0629\u060c \u0628\u0627\u0641\u062a\u0631\u0627\u0636 \u0639\u062f\u0645 \u062d\u062f\u0648\u062b \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a.<\/span>
\u26a0\ufe0f \u0628\u0633 \u062e\u062f \u0628\u0627\u0644\u0643 \u0645\u0646 \u0646\u0642\u0637\u0629 \u0645\u0647\u0645\u0629 \u062c\u062f\u064b\u0627<\/span>
\u0641\u064a \u0645\u062b\u0627\u0644 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0645\u0635\u0646\u0639 \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0648\u0642\u0639\u060c \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0645\u0634 IAS 37 \u0628\u0633.<\/span>
\u0639\u0646\u062f \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0623\u0648\u0644\u064a\u060c \u0625\u0630\u0627 \u0627\u0646\u0637\u0628\u0642\u062a \u0634\u0631\u0648\u0637 IAS 16\u060c \u064a\u062f\u062e\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u0641\u0643\u064a\u0643 \u0648\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0623\u0635\u0644 \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0625\u0644\u0649 \u062d\u0627\u0644\u062a\u0647 \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u060c \u0648\u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644 \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0645\u062e\u0635\u0635.<\/span>
\u064a\u0639\u0646\u064a \u0628\u0634\u0643\u0644 \u0645\u0628\u0633\u0637:<\/span>
Dr. PPE \u2013 Decommissioning Cost<\/span>
Cr. Decommissioning Provision<\/span>
\u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/span>
\u0648\u0628\u0639\u062f \u0643\u062f\u0647 \u0628\u064a\u062d\u0635\u0644 \u0639\u0646\u062f\u0643 \u0645\u0633\u0627\u0631\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u064a\u0646:<\/span>
1\ufe0f\u20e3 \u0627\u0644\u0623\u0635\u0644:<\/span>
\u064a\u062a\u0645 \u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0636\u0627\u0641 \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u0623\u0635\u0644.<\/span>
2\ufe0f\u20e3 \u0627\u0644\u0645\u062e\u0635\u0635:<\/span>
\u064a\u0632\u062f\u0627\u062f \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a \u0646\u062a\u064a\u062c\u0629 Unwinding of Discount\u060c \u0648\u062a\u064f\u0639\u062a\u0631\u0641 \u0628\u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0643\u0640 Borrowing Cost \u0648\u0641\u0642 IAS 37.60.<\/span>
\u0648\u062f\u0647 \u0645\u0639\u0646\u0627\u0647 \u0625\u0646:<\/span>
\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u2260 \u0641\u0643 \u0627\u0644\u062e\u0635\u0645<\/span>
\u0627\u0644\u0627\u062a\u0646\u064a\u0646 \u0645\u0635\u0631\u0648\u0641\u060c \u0644\u0643\u0646 \u0643\u0644 \u0648\u0627\u062d\u062f \u0644\u0647 \u0633\u0628\u0628 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u062a\u0645\u0627\u0645\u064b\u0627. \ud83d\udd25<\/span>
\ud83d\udca1 \u0645\u0639\u0644\u0648\u0645\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0631\u0641\u064a\u0648 \u2013\u0645\u0639\u064a\u0627\u0631 IAS 37 \u0641\u0642\u0631\u0629 (47)<\/span>
\u0645\u0639\u062f\u0644 \u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062e\u0635\u0635 \u0644\u0627\u0632\u0645 \u064a\u0643\u0648\u0646:\nPre-tax Rate \u2014 \u0645\u0639\u062f\u0644 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/span>
\u0648\u064a\u0639\u0643\u0633:<\/span>
\u2714\ufe0f \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f.<\/span>
\u2714\ufe0f \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/span>
\u0648\u0644\u0643\u0646 \u0644\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u0627\u0644\u0641\u0639\u0644 \u062a\u0639\u062f\u064a\u0644 \u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0628\u0633\u0628\u0628\u0647\u0627\u060c \u0639\u0644\u0634\u0627\u0646 \u0645\u0627 \u0646\u062d\u0633\u0628\u0634 \u0646\u0641\u0633 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0645\u0631\u062a\u064a\u0646.<\/span>
\ud83c\udfaf \u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/span>
\u0627\u0644\u0645\u062e\u0635\u0635 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644 \u0645\u0634 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u064a\u062a\u0633\u062c\u0644 \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629.<\/span>
\u0644\u0648 \u0623\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0644\u0644\u0646\u0642\u0648\u062f \u062c\u0648\u0647\u0631\u064a:<\/span>
\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/span>
\u2b07\ufe0f Discounting<\/span>
\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062e\u0635\u0635<\/span>
\u0648\u0628\u0639\u062f \u0643\u062f\u0647 \u0643\u0644 \u0633\u0646\u0629:<\/span>
Opening Provision \u00d7 Discount Rate<\/span>
\u2b07\ufe0f<\/span>
Unwinding of Discount<\/span>
\u2b07\ufe0f<\/span>
Borrowing Cost + \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0635\u0635<\/span>
\u0644\u062d\u062f \u0645\u0627 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0635\u0635 \u062a\u0642\u062a\u0631\u0628 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0633\u062f\u0627\u062f\u0647 \u0639\u0646\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0633\u0648\u064a\u0629.<\/span>
\u0644\u0648 \u0627\u0644\u0628\u0648\u0633\u062a \u0641\u0627\u062f\u0643 \u0634\u0627\u0631\u0643\u0647 Share \u0645\u0639 \u0632\u0645\u0627\u064a\u0644\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646. \ud83d\ude80\u2728<\/span>
#The_Accounting_Planet #\u0627\u0641\u0647\u0645_\u0645\u0639\u064a\u0627\u0631\u0643 #\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629 #IFRS #IAS37 #IAS16 #IFRIC1 #Accounting #Daftra #\u0643\u0648\u0643\u0628_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 #\u062f\u0641\u062a\u0631\u0629 #\u0628\u0631\u0646\u0627\u0645\u062c_\u0625\u062f\u0627\u0631\u0629_\u0623\u0639\u0645\u0627\u0644_\u0645\u062a\u0643\u0627\u0645\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\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
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Information \u00d7 Standard #4<\/span><\/p><\/div><\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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coming soon\u00a0<\/span><\/h1>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Information \u00d7 Standard #1 #InsightByStandardA series of articles in which we explore a specific point from a particular accounting standard.We seek success and guidance from God.IAS 16: Property, Plant and EquipmentAs we all know, if a company purchases a new production line, any costs incurred to bring the asset to a condition ready for its 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#InsightByStandardA series of articles in which we explore a specific point from a particular accounting standard.We seek success and guidance from God.IAS 16: Property, Plant and EquipmentAs we all know, if a company purchases a new production line, any costs incurred to bring the asset to a condition ready for 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