{"id":27872,"date":"2024-12-12T14:39:17","date_gmt":"2024-12-12T14:39:17","guid":{"rendered":"https:\/\/obsbusiness.com\/?p=27872"},"modified":"2024-12-12T14:42:33","modified_gmt":"2024-12-12T14:42:33","slug":"%d8%a3%d8%ad%d8%af-%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%84%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1","status":"publish","type":"post","link":"https:\/\/obsbusiness.com\/ar\/%d8%a3%d8%ad%d8%af-%d8%a7%d9%84%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%84%d8%a5%d8%b9%d8%af%d8%a7%d8%af-%d8%a7%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1\/","title":{"rendered":"\u0623\u062d\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 – IFRS 2"},"content":{"rendered":"\t\t
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\u0644\u0645\u0627\u0630\u0627 \u0647\u0648 \u0645\u0647\u0645\u061f<\/strong>
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\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0642\u064a\u0645\u0629:<\/strong> \u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629.<\/p>

\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a:<\/strong> \u064a\u0648\u0636\u062d \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0643\u064a\u0641\u064a\u0629 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627.<\/p>

\u0627\u0644\u0643\u0634\u0641:<\/strong> \u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0643\u0634\u0641\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u062a\u0648\u0636\u064a\u062d\u064a\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>

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\u062e\u0627\u062a\u0645\u0629<\/strong><\/p>

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\u062a\u0638\u0647\u0631 \u0623\u0647\u0645\u064a\u0629 IFRS 2 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0641\u064a \u0643\u0648\u0646\u0647 \u0623\u062f\u0627\u0629 \u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0628\u0644 \u0643\u0648\u0646\u0647 \u0631\u0643\u064a\u0632\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\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

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

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