{"id":86357,"date":"2019-07-24T11:40:46","date_gmt":"2019-07-24T08:40:46","guid":{"rendered":"http:\/\/hasadnews.com\/?p=86357"},"modified":"2019-07-24T11:40:46","modified_gmt":"2019-07-24T08:40:46","slug":"%d8%a7%d9%86%d8%ae%d9%81%d8%a7%d8%b6-%d9%85%d8%a4%d8%b4%d8%b1-%d8%a7%d9%84%d8%ab%d9%82%d8%a9-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%82","status":"publish","type":"post","link":"https:\/\/hasadnews.net\/?p=86357","title":{"rendered":"\u0627\u0646\u062e\u0641\u0627\u0636 \u0645\u0624\u0634\u0631 \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637 \u0628\u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0639\u0627\u0645 2019"},"content":{"rendered":"

<\/p>\n

\u062d\u0635\u0627\u062f \u0646\u064a\u0648\u0632<\/span><\/strong> –\u00a0\u0623\u062f\u0651\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0641\u0637 \u0627\u0644\u0645\u062a\u0642\u0644\u0651\u0628\u0629 \u0625\u0644\u0649 \u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637\u060c \u0648\u0630\u0644\u0643 \u0628\u062d\u0633\u0628 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0623\u062d\u062f\u062b \u0644\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 (GECS) \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (ACCA) \u0648\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (IMA).<\/p>\n

\n

\u0648\u0623\u0638\u0647\u0631 \u0627\u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0630\u064a \u0634\u0645\u0644 1162 \u0645\u062d\u0627\u0633\u0628\u0627\u064b \u0623\u0646\u0651 \u0627\u0644\u062b\u0642\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0627\u0644\u0645\u0633\u062c\u0651\u0644 \u0646\u0647\u0627\u064a\u0629 \u0639\u0627\u0645 2018\u060c \u0645\u0627 \u064a\u062a\u0651\u0633\u0642 \u0645\u0639 \u062a\u0628\u0627\u0637\u0624\u064d \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0639\u0627\u0644\u0645\u064a \u0645\u0639\u062a\u062f\u0644.<\/p>\n

\n

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\n

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\n

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\n

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 <\/p>\n

\u0648\u0627\u062e\u062a\u062a\u0645\u062a \u0641\u0627\u0632\u064a\u0644\u0627 \u063a\u0648\u0628\u0627\u0644\u0627\u0646\u064a \u0642\u0627\u0626\u0644\u0629\u064b: “\u064a\u064f\u0634\u064a\u0631 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0625\u0644\u0649 \u062a\u0628\u0627\u0637\u0624 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0645\u062a\u0631\u0627\u0641\u0642\u0627\u064b \u0645\u0639 \u0645\u062e\u0627\u0637\u0631 \u0633\u0644\u0628\u064a\u0629 \u062a\u062a\u062c\u0644\u0649 \u0641\u064a \u0636\u0639\u0641 \u0627\u0644\u062b\u0642\u0629. \u0648\u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u062a\u0635\u0639\u064a\u062f \u0627\u0644\u0625\u0636\u0627\u0641\u064a \u0641\u064a \u0627\u0644\u062d\u0631\u0628 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u0635\u064a\u0646 \u0627\u0644\u062e\u0637\u0631 \u0627\u0644\u0623\u0643\u0628\u0631 \u0627\u0644\u0630\u064a \u064a\u064f\u0647\u062f\u0651\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u0648\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u064a\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u0628\u0627\u0637\u0624 \u0627\u0644\u062d\u0627\u062f \u0641\u064a \u0627\u0644\u0635\u064a\u0646 \u0648\u062e\u0631\u0648\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u062f\u0648\u0646 \u0627\u062a\u0641\u0627\u0642 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0633\u0644\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0623\u062e\u0630\u0647\u0627 \u0628\u0639\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631”.<\/p>\n

\n

\u0648\u0642\u0627\u0644 \u062f\u0643\u062a\u0648\u0631 \u0631\u0627\u0626\u0641 \u0644\u0648\u0633\u0648\u0646\u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0646\u0627\u0626\u0628 \u0631\u0626\u064a\u0633 \u0634\u0624\u0648\u0646 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0644\u062f\u0649 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646: “\u064a\u0634\u0647\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u062d\u0627\u0644\u0629 \u062a\u0628\u0627\u0637\u0624\u060c \u0625\u0636\u0627\u0641\u0629\u064b \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u064a\u0642\u064a\u0646\u060c \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u062d\u064a\u062b \u064a\u0633\u0647\u0645 \u062a\u0635\u0627\u0639\u062f \u0627\u0644\u062a\u0648\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0630\u0644\u0643. \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0630\u0644\u0643\u060c \u064a\u064f\u0631\u062c\u0651\u062d \u0623\u0646 \u064a\u062e\u0641\u0651\u0636 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0634\u0647\u0631\u060c \u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0633\u0639 \u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0627\u0644\u0630\u064a \u0627\u0633\u062a\u0645\u0631 10 \u0623\u0639\u0648\u0627\u0645 \u062f\u0648\u0646 \u0627\u0646\u0642\u0637\u0627\u0639”.<\/p>\n

\n

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\n

\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0633\u062a\u0637\u0644\u0627\u0639 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0639\u0627\u0645 2019 \u0639\u0628\u0631 \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0627\u0644\u062a\u0627\u0644\u064a:<\/p>\n

https:\/\/www.accaglobal.com\/gb\/en\/professional-insights\/global-economics\/gecs-report-q2-2019.html<\/a><\/p>\n

\n

\u0644\u0645\u062d\u0629 \u0639\u0646 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (<\/strong>ACCA<\/strong>)<\/strong><\/p>\n

\u062a\u0639\u062a\u0628\u0631 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (ACCA) \u0647\u064a\u0626\u0629 \u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u062a\u0642\u062f\u0651\u0645 \u0645\u0624\u0647\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0642\u0637\u0627\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0648\u0645\u064f\u062e\u062a\u0627\u0631\u0629 \u0644\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0645\u062a\u0639\u0648\u0646 \u0628\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0648\u0627\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0648\u0627\u0644\u0637\u0645\u0648\u062d \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0631\u062c\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u0639\u0648\u0646 \u0643\u0630\u0644\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u064a\u0627\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u062c\u0632\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629.<\/p>\n

\n

\u0648\u062a\u062f\u0639\u0645 (ACCA) \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a \u0639\u062f\u062f\u0647\u0645\u00a0219,000<\/strong>\u00a0\u0639\u0636\u0648 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649\u00a0527,000<\/strong>\u00a0\u0637\u0627\u0644\u0628 \u0641\u064a\u00a0179\u00a0<\/strong>\u062f\u0648\u0644\u0629 \u0644\u062a\u0633\u0627\u0639\u062f\u0647\u0645 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u062d\u064a\u0627\u0629 \u0645\u0647\u0646\u064a\u0629 \u0646\u0627\u062c\u062d\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0645\u062a\u0644\u0627\u0643\u0647\u0645 \u0644\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0637\u0644\u0628\u0647\u0627 \u0623\u0631\u0628\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u062a\u0639\u0645\u0644 \u062c\u0645\u0639\u064a\u0629 (ACCA) \u0639\u0646 \u0637\u0631\u064a\u0642 \u0634\u0628\u0643\u0629 \u0645\u0643\u0648\u0646\u0629 \u0645\u0646\u00a0110<\/strong>\u00a0\u0645\u0643\u062a\u0628\u0627\u064b \u0648\u0645\u0631\u0643\u0632\u0627\u064b \u0648\u0623\u0643\u062b\u0631 \u0645\u0646\u00a07,571<\/strong>\u00a0\u062c\u0647\u0629 \u062a\u0648\u0638\u064a\u0641 \u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u00a0\u0648328<\/strong>\u00a0\u0645\u0632\u0648\u062f \u062a\u0639\u0644\u064a\u0645 \u0645\u0639\u062a\u0645\u062f\u060c \u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0627\u0644\u064a\u0629 \u0644\u062a\u0639\u0644\u0645 \u0648\u062a\u0637\u0648\u0631 \u0627\u0644\u0645\u0648\u0638\u0641.<\/p>\n

\n

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

\n

\u0648\u0642\u062f\u0651\u0645\u062a \u062c\u0645\u0639\u064a\u0629 (ACCA) \u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0647\u0627\u0645\u0629 \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u0634\u0647\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0644\u0644\u062d\u0631\u0635 \u0639\u0644\u0649 \u0623\u0646 \u064a\u0628\u0642\u0649 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u062c\u0645\u0639\u064a\u0629\u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u062e\u062a\u0635\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u064a\u0646\u060c \u0645\u0648\u0636\u0639 \u062a\u0642\u062f\u064a\u0631 \u0648\u0645\u0639\u0627\u0635\u0631\u064a\u0646 \u0648 \u0639\u0644\u064a\u0647\u0645 \u0637\u0644\u0628 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u00a0\u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n

\n

\u0648\u0644\u0637\u0627\u0644\u0645\u0627 \u062d\u0645\u0644\u062a \u062c\u0645\u0639\u064a\u0629 (ACCA) \u0627\u0644\u062a\u064a \u062a\u0623\u0633\u0633\u062a \u0639\u0627\u0645 1904\u060c \u0642\u064a\u0645\u0627\u064b \u0623\u0633\u0627\u0633\u064a\u0629 \u0645\u062b\u0644 \u062a\u0643\u0627\u0641\u0624 \u0627\u0644\u0641\u0631\u0635 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629. \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u064a\u0631\u062c\u0649 \u0632\u064a\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: www.accaglobal.com<\/a>.<\/p>\n

\n

\u0644\u0645\u062d\u0629 \u0639\u0646 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (<\/strong>IMA<\/strong>\u00ae<\/sup><\/strong>)<\/strong><\/p>\n

\u064a\u0639\u062a\u0628\u0631 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (IMA)\u060c \u0648\u0627\u062d\u062f\u0627\u064b \u0645\u0646 \u0623\u0643\u0628\u0631 \u0648\u0623\u0643\u062b\u0631 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0645\u0627\u064b \u0627\u0644\u0630\u064a \u064a\u0631\u0643\u0632 \u062d\u0635\u0631\u0627\u064b \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u062d\u064a\u062b \u0633\u064f\u0645\u064a\u00a0 \u0641\u064a \u0639\u0627\u0645\u064a 2017 \u0648 2018 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0639\u0627\u0645\u060c \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0629 “\u0630\u064a \u0623\u0643\u0627\u0648\u0646\u062a\u0646\u062a\/\u0625\u0646\u062a\u0631\u0646\u0627\u0634\u064a\u0648\u0646\u0627\u0644 \u0623\u0643\u0627\u0648\u0646\u062a\u064a\u062c \u0628\u0648\u0644\u064a\u062a\u0646” (The Accountant\/ International Accounting Bulletin)\u060c \u0648\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0639\u0647\u062f \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0628\u062f\u0639\u0645 \u0627\u0644\u0645\u0647\u0646\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0628\u062d\u0648\u062b \u0648\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (CMA)\u060c \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644\u060c \u0648\u062f\u0639\u0645 \u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0644\u062f\u0649 \u0645\u0639\u0647\u062f (IMA) \u0634\u0628\u0643\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u062a\u0636\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 100,000 <\/strong>\u0639\u0636\u0648 \u0641\u064a\u00a0140\u00a0<\/strong>\u062f\u0648\u0644\u0629 \u0648300<\/strong>\u00a0\u0645\u0646\u0638\u0645\u0629 \u0645\u0647\u0646\u064a\u0629 \u0648\u0637\u0644\u0627\u0628\u064a\u0629. \u0648\u064a\u0648\u0641\u0631 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0646\u0637\u0644\u0627\u0642\u0627\u064b \u0645\u0646 \u0645\u0642\u0631\u0647 \u0627\u0644\u0631\u0626\u064a\u0633 \u0641\u064a \u0645\u0648\u0646\u062a\u0641\u064a\u0644 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0646\u064a\u0648\u062c\u064a\u0631\u0633\u064a \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u060c \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0627\u0637\u0642\u0647 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0639\u0629: \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u062a\u064a\u0646\u060c \u0648\u0622\u0633\u064a\u0627\/\u0627\u0644\u0645\u062d\u064a\u0637 \u0627\u0644\u0647\u0627\u062f\u0626\u060c \u0648\u0623\u0648\u0631\u0648\u0628\u0627\u060c \u0648\u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637\/\u0623\u0641\u0631\u064a\u0642\u064a\u0627. \u0644\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 (IMA)\u060c \u064a\u0631\u062c\u0649 \u0632\u064a\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u00a0\u0627\u0644\u062a\u0627\u0644\u064a:\u00a0www.imanet.org<\/a>.<\/p>\n

\n

\u0635\u0641\u062d\u0629 \u0645\u0646\u0641\u0635\u0644\u0629 \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u062a\u0638\u0647\u0631 \u0645\u0627 \u064a\u0644\u064a:<\/u><\/strong><\/p>\n

\u00a0<\/u><\/strong><\/p>\n

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\n

\u0622\u0633\u064a\u0627 \u0648\u0627\u0644\u0645\u062d\u064a\u0637 \u0627\u0644\u0647\u0627\u062f\u0626: <\/strong>\u062a\u0631\u0627\u062c\u0639\u062a \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0622\u0633\u064a\u0627 \u0648\u0627\u0644\u0645\u062d\u064a\u0637 \u0627\u0644\u0647\u0627\u062f\u0626 \u062e\u0644\u0627\u0644 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0625\u0644\u0649 \u0623\u062f\u0646\u0649 \u0645\u0633\u062a\u0648\u0649 \u062e\u0644\u0627\u0644 \u0639\u0627\u0645. \u0648\u0645\u0646 \u0634\u0628\u0647 \u0627\u0644\u0645\u0624\u0643\u062f \u0623\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u062d\u0648\u0644 \u0627\u0644\u0646\u0632\u0627\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0628\u064a\u0646 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u0635\u064a\u0646 \u0643\u0627\u0646\u062a \u0639\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u0630\u0644\u0643.<\/p>\n

\n

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\n

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\n

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\n

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\n

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\n

\u0623\u0641\u0631\u064a\u0642\u064a\u0627<\/strong><\/p>\n

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\n

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