{"id":8652,"date":"2026-11-02T19:30:00","date_gmt":"2026-11-02T19:30:00","guid":{"rendered":"https:\/\/www.bmc.net\/blog?p=8652"},"modified":"2026-11-03T01:42:24","modified_gmt":"2026-11-03T01:42:24","slug":"balance-sheet","status":"publish","type":"post","link":"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet","title":{"rendered":"\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a): \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0648\u0645\u062b\u0627\u0644 \u0645\u062d\u0644\u0648\u0644"},"content":{"rendered":"<p><strong>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/strong> (Balance Sheet)\u060c \u0648\u0627\u0633\u0645\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb (Statement of Financial Position)\u060c \u0647\u064a \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0631\u0636 \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u0623\u0635\u0648\u0644\u060c \u0648\u0645\u0627 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0627\u0643 \u0641\u064a\u0647\u0627\u060c \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f. \u0648\u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0639\u0627\u062f\u0644\u0629 \u062b\u0627\u0628\u062a\u0629: \u0627\u0644\u0623\u0635\u0648\u0644 = \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a + \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u062a\u0633\u0627\u0648\u0649 \u062c\u0627\u0646\u0628\u0627\u0647\u0627 \u062f\u0627\u0626\u0645\u0627\u064b.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D9%8F%D8%B3%D9%85%D9%91%D9%89_%C2%AB%D9%82%D8%A7%D8%A6%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%83%D8%B2_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%C2%BB%D8%9F\" title=\"\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0633\u0645\u0651\u0649 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb\u061f\">\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0633\u0645\u0651\u0649 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D9%86_IAS_1_%D8%A5%D9%84%D9%89_IFRS_18\" title=\"\u0645\u0646 IAS 1 \u0625\u0644\u0649 IFRS 18\">\u0645\u0646 IAS 1 \u0625\u0644\u0649 IFRS 18<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%B9%D8%A7%D8%AF%D9%84%D8%A9_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9\" title=\"\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\">\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D9%83%D9%88%D9%86%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9\" title=\"\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\">\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%A7%D9%84%D8%A3%D8%B5%D9%88%D9%84_%D8%A7%D9%84%D9%85%D8%AA%D8%AF%D8%A7%D9%88%D9%84%D8%A9_%D9%88%D8%BA%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%AA%D8%AF%D8%A7%D9%88%D9%84%D8%A9_%D8%AA%D9%81%D8%A7%D8%B5%D9%8A%D9%84_%D8%AA%D9%87%D9%85_%D8%A7%D9%84%D9%82%D8%A7%D8%B1%D8%A6\" title=\"\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629: \u062a\u0641\u0627\u0635\u064a\u0644 \u062a\u0647\u0645 \u0627\u0644\u0642\u0627\u0631\u0626\">\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629: \u062a\u0641\u0627\u0635\u064a\u0644 \u062a\u0647\u0645 \u0627\u0644\u0642\u0627\u0631\u0626<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%AD%D9%82%D9%88%D9%82_%D8%A7%D9%84%D9%85%D9%84%D9%83%D9%8A%D8%A9\" title=\"\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\">\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%85%D8%AB%D8%A7%D9%84_%D9%85%D8%AD%D9%84%D9%88%D9%84_%D8%A8%D8%A7%D9%84%D8%B1%D9%8A%D8%A7%D9%84\" title=\"\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0645\u062b\u0627\u0644 \u0645\u062d\u0644\u0648\u0644 \u0628\u0627\u0644\u0631\u064a\u0627\u0644\">\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0645\u062b\u0627\u0644 \u0645\u062d\u0644\u0648\u0644 \u0628\u0627\u0644\u0631\u064a\u0627\u0644<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D8%A3%D9%87%D9%85_%D8%A7%D9%84%D9%86%D8%B3%D8%A8_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9\" title=\"\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0623\u0647\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\">\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0623\u0647\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%83%D9%8A%D9%81_%D8%AA%D9%81%D8%B3%D9%91%D8%B1_%D9%87%D8%B0%D9%87_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%9F\" title=\"\u0643\u064a\u0641 \u062a\u0641\u0633\u0651\u0631 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u061f\">\u0643\u064a\u0641 \u062a\u0641\u0633\u0651\u0631 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%83%D9%8A%D9%81_%D9%8A%D9%82%D8%B1%D8%A3_%D8%A7%D9%84%D9%85%D8%AF%D9%8A%D8%B1_%D8%BA%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\" title=\"\u0643\u064a\u0641 \u064a\u0642\u0631\u0623 \u0627\u0644\u0645\u062f\u064a\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\">\u0643\u064a\u0641 \u064a\u0642\u0631\u0623 \u0627\u0644\u0645\u062f\u064a\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%AB%D8%A7%D9%84_%D8%AA%D8%B7%D8%A8%D9%8A%D9%82%D9%8A_%D9%85%D9%86_%D8%A8%D9%8A%D8%A6%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%84\" title=\"\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0645\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644\">\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0645\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%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%88%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9\" title=\"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\">\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%A7%D9%84%D8%A3%D8%B3%D8%A6%D9%84%D8%A9_%D8%A7%D9%84%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9\" title=\"\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%88%D9%85%D9%85%D8%A7_%D8%AA%D8%AA%D9%83%D9%88%D9%86%D8%9F\" title=\"\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0645\u0645\u0627 \u062a\u062a\u0643\u0648\u0646\u061f\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0645\u0645\u0627 \u062a\u062a\u0643\u0648\u0646\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%88%D9%82%D8%A7%D8%A6%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%83%D8%B2_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%9F\" title=\"\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u061f\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D9%87%D9%8A_%D9%85%D8%B9%D8%A7%D8%AF%D9%84%D8%A9_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\">\u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%87%D9%84_%D8%AA%D9%8F%D8%B3%D8%AA%D9%87%D9%84%D9%83_%D8%A7%D9%84%D8%B4%D9%87%D8%B1%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\" title=\"\u0647\u0644 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\">\u0647\u0644 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%AC%D9%8A%D8%AF%D8%A9_%D9%84%D9%84%D8%AA%D8%AF%D8%A7%D9%88%D9%84_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\">\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D9%85%D8%A7_%D8%A7%D9%84%D9%85%D8%B9%D9%8A%D8%A7%D8%B1_%D8%A7%D9%84%D8%B0%D9%8A_%D9%8A%D8%AD%D9%83%D9%85_%D8%B9%D8%B1%D8%B6_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\" title=\"\u0645\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062d\u0643\u0645 \u0639\u0631\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f\">\u0645\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062d\u0643\u0645 \u0639\u0631\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%AF%D9%88%D8%B1%D8%A7%D8%AA_%D8%AA%D8%AF%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9_%D8%B0%D8%A7%D8%AA_%D8%B5%D9%84%D8%A9\" title=\"\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629\">\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/balance-sheet\/#%D8%A7%D9%84%D9%85%D8%B5%D8%A7%D8%AF%D8%B1\" title=\"\u0627\u0644\u0645\u0635\u0627\u062f\u0631\">\u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>\u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u062c\u062f\u0648\u0644 \u0648\u0627\u0636\u062d\u060c \u0648\u064a\u0642\u062f\u0651\u0645 \u0645\u062b\u0627\u0644\u0627\u064b \u0645\u062d\u0644\u0648\u0644\u0627\u064b \u0628\u0627\u0644\u0631\u064a\u0627\u0644 \u064a\u062a\u0648\u0627\u0632\u0646 \u0641\u0639\u0644\u0627\u064b\u060c \u062b\u0645 \u064a\u0633\u062a\u062e\u0631\u062c \u0645\u0646\u0647 \u0623\u0647\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u062e\u062a\u0645 \u0628\u0637\u0631\u064a\u0642\u0629 \u0639\u0645\u0644\u064a\u0629 \u064a\u0642\u0631\u0623 \u0628\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u062f\u0642\u0627\u0626\u0642\u060c \u0645\u0639 \u0645\u0627 \u064a\u0644\u0632\u0645 \u0645\u0639\u0631\u0641\u062a\u0647 \u0639\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\"><\/span>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0635\u0648\u0631\u0629 \u062b\u0627\u0628\u062a\u0629 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0644\u062d\u0638\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0631\u0628\u0639. \u0648\u062a\u0648\u0636\u062d \u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0641\u064a <a href=\"https:\/\/www.sec.gov\/about\/reports-publications\/beginners-guide-financial-statements\" target=\"_blank\" rel=\"noopener\">\u062f\u0644\u064a\u0644\u0647\u0627 \u0644\u0644\u0645\u0628\u062a\u062f\u0626\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a> \u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u064f\u0638\u0647\u0631 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062e\u0631\u062c\u062a \u0645\u0646\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0628\u0644 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e\u0647\u0627 \u0641\u0642\u0637. \u0644\u0630\u0644\u0643 \u062a\u064f\u0642\u0631\u0623 \u0645\u0639 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 (Income Statement) \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636 \u0627\u0644\u0623\u062f\u0627\u0621 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (Cash Flow Statement) \u0627\u0644\u062a\u064a \u062a\u062a\u062a\u0628\u0639 \u062d\u0631\u0643\u0629 \u0627\u0644\u0646\u0642\u062f.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%84%D9%85%D8%A7%D8%B0%D8%A7_%D8%AA%D9%8F%D8%B3%D9%85%D9%91%D9%89_%C2%AB%D9%82%D8%A7%D8%A6%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%83%D8%B2_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%C2%BB%D8%9F\"><\/span>\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0633\u0645\u0651\u0649 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a (IFRS) \u0645\u0635\u0637\u0644\u062d \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u062c\u064a\u0632 \u0635\u0631\u0627\u062d\u0629\u064b \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0646\u0627\u0648\u064a\u0646 \u0623\u062e\u0631\u0649. \u0641\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 \u064a\u0646\u0635 \u0641\u064a <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/html-standards\/english\/2026\/issued\/ifrs18.html\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0641\u0642\u0631\u0629 11<\/a> \u0639\u0644\u0649 \u0623\u0646 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0646 \u062a\u0633\u062a\u062e\u062f\u0645 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u00bb \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb. \u0623\u064a \u0623\u0646 \u0627\u0644\u0627\u0633\u0645\u064a\u0646 \u064a\u062f\u0644\u0627\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0648\u0633\u062a\u062c\u062f \u0627\u0644\u062b\u0627\u0646\u064a \u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u0627\u064b \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062e\u0644\u064a\u062c\u064a\u0629.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D9%86_IAS_1_%D8%A5%D9%84%D9%89_IFRS_18\"><\/span>\u0645\u0646 IAS 1 \u0625\u0644\u0649 IFRS 18<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0638\u0644 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 1 \u00ab\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00bb (IAS 1) \u0647\u0648 \u0627\u0644\u0645\u0631\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u0627\u062a \u0637\u0648\u064a\u0644\u0629. \u0648\u0642\u062f \u0623\u0635\u062f\u0631 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0623\u0628\u0631\u064a\u0644 2024 <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 \u00ab\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u00bb<\/a> \u0644\u064a\u062d\u0644 \u0645\u062d\u0644\u0647 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2027 \u0623\u0648 \u0628\u0639\u062f\u0647\u060c \u0645\u0639 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0643\u0631. \u0648\u062a\u062a\u0631\u0643\u0632 \u062a\u063a\u064a\u064a\u0631\u0627\u062a\u0647 \u0627\u0644\u0643\u0628\u0631\u0649 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u062c\u0627\u0645\u064a\u0639 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0643\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0628\u064a\u0646\u0645\u0627 \u0646\u064f\u0642\u0644\u062a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0625\u0644\u064a\u0647 \u062f\u0648\u0646 \u062a\u063a\u064a\u064a\u0631 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0641\u0643\u0631\u062a\u0647\u0627.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D9%85%D8%B9%D8%A7%D8%AF%D9%84%D8%A9_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9\"><\/span>\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (Accounting Equation) \u0647\u064a \u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0643\u0644\u0647\u0627:<\/p>\n<p><strong>\u0627\u0644\u0623\u0635\u0648\u0644 = \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a + \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/p>\n<p>\u0648\u0645\u0639\u0646\u0627\u0647\u0627 \u0623\u0646 \u0643\u0644 \u0631\u064a\u0627\u0644 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062c\u0627\u0621 \u0645\u0646 \u0645\u0635\u062f\u0631\u064a\u0646 \u0644\u0627 \u062b\u0627\u0644\u062b \u0644\u0647\u0645\u0627: \u0625\u0645\u0627 \u0623\u0645\u0648\u0627\u0644 \u0627\u0642\u062a\u0631\u0636\u062a\u0647\u0627 \u0623\u0648 \u062a\u062f\u064a\u0646 \u0628\u0647\u0627 \u0644\u0644\u063a\u064a\u0631 (\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a)\u060c \u0648\u0625\u0645\u0627 \u0623\u0645\u0648\u0627\u0644 \u0636\u062e\u0647\u0627 \u0627\u0644\u0645\u0644\u0627\u0643 \u0623\u0648 \u0623\u0631\u0628\u0627\u062d \u0627\u062d\u062a\u0641\u0638\u062a \u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 (\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629). \u0648\u064a\u0645\u0643\u0646 \u0625\u0639\u0627\u062f\u0629 \u062a\u0631\u062a\u064a\u0628\u0647\u0627 \u0644\u062d\u0633\u0627\u0628 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629: \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 = \u0627\u0644\u0623\u0635\u0648\u0644 \u2212 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a. \u0641\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u0635\u0648\u0644 \u0634\u0631\u0643\u0629 10 \u0645\u0644\u0627\u064a\u064a\u0646 \u0631\u064a\u0627\u0644 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 6 \u0645\u0644\u0627\u064a\u064a\u0646\u060c \u0641\u062d\u0642\u0648\u0642 \u0645\u0644\u0627\u0643\u0647\u0627 4 \u0645\u0644\u0627\u064a\u064a\u0646 \u0631\u064a\u0627\u0644.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D9%85%D9%83%D9%88%D9%86%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9\"><\/span>\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u062a\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0642\u0633\u0627\u0645 \u0631\u0626\u064a\u0633\u0629\u060c \u0648\u064a\u064f\u0642\u0633\u064e\u0651\u0645 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0625\u0644\u0649 \u0645\u062a\u062f\u0627\u0648\u0644 \u0648\u063a\u064a\u0631 \u0645\u062a\u062f\u0627\u0648\u0644. \u0648\u0628\u062d\u0633\u0628 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/html-standards\/english\/2026\/issued\/ifrs18.html\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0641\u0642\u0631\u062a\u064a\u0646 99 \u0648101 \u0645\u0646 IFRS 18<\/a>\u060c \u064a\u064f\u0635\u0646\u064e\u0651\u0641 \u0627\u0644\u0623\u0635\u0644 \u0645\u062a\u062f\u0627\u0648\u0644\u0627\u064b \u0625\u0630\u0627 \u062a\u0648\u0642\u0639\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062a\u062d\u0642\u064a\u0642\u0647 \u0623\u0648 \u0628\u064a\u0639\u0647 \u0623\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647 \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0639\u0627\u062f\u064a\u0629\u060c \u0623\u0648 \u062e\u0644\u0627\u0644 12 \u0634\u0647\u0631\u0627\u064b \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u060c \u0623\u0648 \u0643\u0627\u0646 \u0645\u062d\u062a\u0641\u0638\u0627\u064b \u0628\u0647 \u0644\u0644\u0645\u062a\u0627\u062c\u0631\u0629\u060c \u0623\u0648 \u0643\u0627\u0646 \u0646\u0642\u062f\u0627\u064b \u063a\u064a\u0631 \u0645\u0642\u064a\u062f. \u0648\u064a\u064f\u0635\u0646\u064e\u0651\u0641 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u062a\u062f\u0627\u0648\u0644\u0627\u064b \u0628\u0645\u0646\u0637\u0642 \u0645\u0645\u0627\u062b\u0644\u060c \u0623\u0648 \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u062d\u0642 \u062a\u0623\u062c\u064a\u0644 \u0633\u062f\u0627\u062f\u0647 12 \u0634\u0647\u0631\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644.<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0642\u0633\u0645<\/th>\n<th>\u0627\u0644\u062a\u0635\u0646\u064a\u0641<\/th>\n<th>\u0623\u0645\u062b\u0644\u0629<\/th>\n<th>\u0645\u0644\u0627\u062d\u0638\u0629 \u0644\u0644\u0642\u0627\u0631\u0626<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0623\u0635\u0648\u0644 (Assets)<\/td>\n<td>\u0623\u0635\u0648\u0644 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Assets)<\/td>\n<td>\u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647\u060c \u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u0627\u064b<\/td>\n<td>\u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0646\u0642\u062f \u0623\u0648 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 \u0623\u0648 \u062f\u0648\u0631\u0629 \u062a\u0634\u063a\u064a\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0623\u0635\u0648\u0644<\/td>\n<td>\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Non-current Assets)<\/td>\n<td>\u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629\u060c \u0627\u0644\u0634\u0647\u0631\u0629\u060c \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n<td>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u0633\u0646\u0648\u0627\u062a \u0641\u064a \u062a\u0648\u0644\u064a\u062f \u0627\u0644\u0625\u064a\u0631\u0627\u062f<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a (Liabilities)<\/td>\n<td>\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Liabilities)<\/td>\n<td>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0627\u0644\u0642\u0631\u0648\u0636 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u060c \u0627\u0644\u0632\u0643\u0627\u0629 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/td>\n<td>\u064a\u0633\u062a\u062d\u0642 \u0633\u062f\u0627\u062f\u0647\u0627 \u062e\u0644\u0627\u0644 12 \u0634\u0647\u0631\u0627\u064b<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a<\/td>\n<td>\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Non-current Liabilities)<\/td>\n<td>\u0627\u0644\u0642\u0631\u0648\u0636 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u062b\u0644 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n<td>\u064a\u0633\u062a\u062d\u0642 \u0633\u062f\u0627\u062f\u0647\u0627 \u0628\u0639\u062f \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Equity)<\/td>\n<td>\u2014<\/td>\n<td>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644\u060c \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a\u060c \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 (Retained Earnings)<\/td>\n<td>\u062d\u0635\u0629 \u0627\u0644\u0645\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0628\u0639\u062f \u0637\u0631\u062d \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A3%D8%B5%D9%88%D9%84_%D8%A7%D9%84%D9%85%D8%AA%D8%AF%D8%A7%D9%88%D9%84%D8%A9_%D9%88%D8%BA%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%AA%D8%AF%D8%A7%D9%88%D9%84%D8%A9_%D8%AA%D9%81%D8%A7%D8%B5%D9%8A%D9%84_%D8%AA%D9%87%D9%85_%D8%A7%D9%84%D9%82%D8%A7%D8%B1%D8%A6\"><\/span>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629: \u062a\u0641\u0627\u0635\u064a\u0644 \u062a\u0647\u0645 \u0627\u0644\u0642\u0627\u0631\u0626<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u0627\u0644\u0645\u062e\u0632\u0648\u0646 (Inventory):<\/strong> \u064a\u064f\u0642\u0627\u0633 \u0648\u0641\u0642 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/html-standards\/english\/2022\/issued\/ias2.html\" target=\"_blank\" rel=\"noopener\">\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 2<\/a> \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 \u0623\u064a\u0647\u0645\u0627 \u0623\u0642\u0644. \u0648\u0644\u0627 \u064a\u0633\u0645\u062d \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0641\u064a \u0627\u0644\u0641\u0642\u0631\u0629 25 \u0625\u0644\u0627 \u0628\u0637\u0631\u064a\u0642\u062a\u064a \u00ab\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u0627\u064b \u0635\u0627\u062f\u0631 \u0623\u0648\u0644\u0627\u064b\u00bb (FIFO) \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u062d\u060c \u0623\u064a \u0623\u0646 \u0637\u0631\u064a\u0642\u0629 \u00ab\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u062e\u064a\u0631\u0627\u064b \u0635\u0627\u062f\u0631 \u0623\u0648\u0644\u0627\u064b\u00bb (LIFO) \u063a\u064a\u0631 \u0645\u0642\u0628\u0648\u0644\u0629 \u0648\u0641\u0642 IFRS.<\/li>\n<li><strong>\u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (PPE):<\/strong> \u0644\u0627 \u062a\u064f\u0633\u062c\u064e\u0651\u0644 \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0628\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629. \u0641\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062a\u062e\u062a\u0627\u0631 \u0648\u0641\u0642 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2021\/issued\/part-a\/ias-16-property-plant-and-equipment.pdf\" target=\"_blank\" rel=\"noopener\">\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 16<\/a> \u0628\u064a\u0646 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0643\u0644\u0641\u0629 (Cost Model)\u060c \u0623\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0646\u0627\u0642\u0635 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645 \u0648\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0647\u0628\u0648\u0637\u060c \u0648\u0646\u0645\u0648\u0630\u062c \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 (Revaluation Model)\u060c \u0648\u062a\u0637\u0628\u0651\u0642 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0627 \u0639\u0644\u0649 \u0641\u0626\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0623\u0643\u0645\u0644\u0647\u0627.<\/li>\n<li><strong>\u0627\u0644\u0634\u0647\u0631\u0629 (Goodwill):<\/strong> \u062a\u0646\u0634\u0623 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0645\u0646\u0634\u0623\u0629 \u0623\u062e\u0631\u0649 \u0628\u0633\u0639\u0631 \u064a\u0632\u064a\u062f \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0623\u0635\u0648\u0644\u0647\u0627. \u0648\u0647\u064a \u0644\u0627 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0648\u0641\u0642 IFRS\u060c \u0628\u0644 \u062a\u064f\u062e\u062a\u0628\u0631 \u0633\u0646\u0648\u064a\u0627\u064b \u0644\u062a\u062d\u062f\u064a\u062f \u0623\u064a \u0647\u0628\u0648\u0637 \u0641\u064a \u0642\u064a\u0645\u062a\u0647\u0627\u060c \u0643\u0645\u0627 \u062a\u0646\u0635 \u0627\u0644\u0641\u0642\u0631\u0629 10 \u0645\u0646 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2021\/issued\/part-a\/ias-36-impairment-of-assets.pdf\" target=\"_blank\" rel=\"noopener\">\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 36<\/a>. \u0623\u0645\u0627 \u0627\u0644\u0634\u0647\u0631\u0629 \u0648\u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0648\u0644\u064e\u0651\u062f\u0629 \u062f\u0627\u062e\u0644\u064a\u0627\u064b \u0641\u0644\u0627 \u062a\u0638\u0647\u0631 \u0623\u0635\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%D8%AD%D9%82%D9%88%D9%82_%D8%A7%D9%84%D9%85%D9%84%D9%83%D9%8A%D8%A9\"><\/span>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0647\u064a \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0644\u0644\u0645\u0644\u0627\u0643. \u0648\u062a\u062a\u0643\u0648\u0646 \u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u060c \u0648\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0631\u0627\u0643\u0645 \u0645\u0646 \u0633\u0646\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649. \u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u064a\u0633\u062a \u0628\u0646\u062f\u0627\u064b \u0645\u0633\u062a\u0642\u0644\u0627\u064b \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0628\u0644 \u062a\u064f\u062e\u0641\u0650\u0651\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 \u0639\u0646\u062f \u0625\u0642\u0631\u0627\u0631\u0647\u0627.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%85%D8%AB%D8%A7%D9%84_%D9%85%D8%AD%D9%84%D9%88%D9%84_%D8%A8%D8%A7%D9%84%D8%B1%D9%8A%D8%A7%D9%84\"><\/span>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0645\u062b\u0627\u0644 \u0645\u062d\u0644\u0648\u0644 \u0628\u0627\u0644\u0631\u064a\u0627\u0644<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0644\u0646\u0641\u062a\u0631\u0636 \u0634\u0631\u0643\u0629 \u062a\u062c\u0632\u0626\u0629 \u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0641\u064a \u0627\u0644\u0631\u064a\u0627\u0636 \u0627\u0633\u0645\u0647\u0627 \u00ab\u0634\u0631\u0643\u0629 \u0627\u0644\u0646\u062e\u0628\u0629 \u0644\u0644\u062a\u062c\u0627\u0631\u0629\u00bb. \u0647\u0630\u0647 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647\u0627 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u0633\u0637\u0629 \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631\u060c \u0648\u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0628\u0622\u0644\u0627\u0641 \u0627\u0644\u0631\u064a\u0627\u0644\u0627\u062a \u0648\u0627\u0641\u062a\u0631\u0627\u0636\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u0648\u0636\u064a\u062d:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0628\u0646\u062f<\/th>\n<th>\u0627\u0644\u0645\u0628\u0644\u063a (\u0623\u0644\u0641 \u0631\u064a\u0627\u0644)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647<\/td>\n<td>1,200<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/td>\n<td>1,800<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/td>\n<td>2,500<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u0627\u064b<\/td>\n<td>300<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><strong>5,800<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (\u0628\u0627\u0644\u0635\u0627\u0641\u064a)<\/td>\n<td>6,000<\/td>\n<\/tr>\n<tr>\n<td>\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u0644\u0645\u0648\u0633\u0629 (\u0628\u0631\u0627\u0645\u062c \u0648\u0623\u0646\u0638\u0645\u0629)<\/td>\n<td>700<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><strong>6,700<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644<\/strong><\/td>\n<td><strong>12,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (\u0627\u0644\u0645\u0648\u0631\u062f\u0648\u0646)<\/td>\n<td>2,100<\/td>\n<\/tr>\n<tr>\n<td>\u0642\u0631\u0648\u0636 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n<td>900<\/td>\n<\/tr>\n<tr>\n<td>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0633\u062a\u062d\u0642\u0629<\/td>\n<td>400<\/td>\n<\/tr>\n<tr>\n<td>\u0632\u0643\u0627\u0629 \u0645\u0633\u062a\u062d\u0642\u0629<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><strong>3,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0642\u0631\u0636 \u0628\u0646\u0643\u064a \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644<\/td>\n<td>3,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong><\/td>\n<td><strong>3,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a<\/strong><\/td>\n<td><strong>7,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/td>\n<td>4,000<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u062d\u062a\u064a\u0627\u0637\u064a\u0627\u062a<\/td>\n<td>300<\/td>\n<\/tr>\n<tr>\n<td>\u0623\u0631\u0628\u0627\u062d \u0645\u0628\u0642\u0627\u0629<\/td>\n<td>1,200<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/td>\n<td><strong>5,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong><\/td>\n<td><strong>12,500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0648\u0627\u0632\u0646: \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644 12,500 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644\u060c \u0648\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a (7,000) \u0645\u0636\u0627\u0641\u0627\u064b \u0625\u0644\u064a\u0647 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (5,500) \u064a\u0633\u0627\u0648\u064a 12,500 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644 \u0623\u064a\u0636\u0627\u064b. \u0641\u0625\u0630\u0627 \u0644\u0645 \u064a\u062a\u0633\u0627\u0648\u064e \u0627\u0644\u062c\u0627\u0646\u0628\u0627\u0646 \u0641\u064a \u0623\u064a \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062a\u0639\u062f\u0651\u0647\u0627\u060c \u0641\u0647\u0646\u0627\u0643 \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0623\u0648 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u064a\u062c\u0628 \u062a\u062a\u0628\u0639\u0647 \u0642\u0628\u0644 \u0623\u064a \u062a\u062d\u0644\u064a\u0644.<\/p>\n<p>\u0648\u0644\u0627\u062d\u0638 \u0628\u0646\u062f \u00ab\u0627\u0644\u062a\u0632\u0627\u0645 \u0645\u0643\u0627\u0641\u0623\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629\u00bb\u060c \u0648\u0647\u0648 \u0627\u0644\u062a\u0632\u0627\u0645 \u062d\u0642\u064a\u0642\u064a \u064a\u062a\u0631\u0627\u0643\u0645 \u0645\u0639 \u0633\u0646\u0648\u0627\u062a \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u064a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0633\u064a\u0627\u0633\u0627\u062a <a href=\"https:\/\/www.bmc.net\/blog\/ar\/general-blog\/compensation-and-benefits-in-hr\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629<\/a>\u061b \u0641\u0643\u0644 \u0642\u0631\u0627\u0631 \u0628\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u064a\u0646\u0639\u0643\u0633 \u0644\u0627\u062d\u0642\u0627\u064b \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0631\u0642\u0645.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D8%A3%D9%87%D9%85_%D8%A7%D9%84%D9%86%D8%B3%D8%A8_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9\"><\/span>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0623\u0647\u0645 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0644\u0627 \u062a\u0643\u0641\u064a \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0645\u0637\u0644\u0642\u0629\u060c \u0641\u0627\u0644\u0646\u0633\u0628 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0651\u0644\u0647\u0627 \u0625\u0644\u0649 \u0645\u0624\u0634\u0631\u0627\u062a \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0645\u0642\u0627\u0631\u0646\u0629. \u0648\u0647\u0630\u0647 \u0623\u0647\u0645 \u062b\u0644\u0627\u062b \u0646\u0633\u0628 \u062a\u064f\u0633\u062a\u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0645\u0637\u0628\u0642\u0629 \u0639\u0644\u0649 \u0645\u062b\u0627\u0644\u0646\u0627:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0646\u0633\u0628\u0629<\/th>\n<th>\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629<\/th>\n<th>\u0627\u0644\u062d\u0633\u0627\u0628 \u0641\u064a \u0627\u0644\u0645\u062b\u0627\u0644<\/th>\n<th>\u0645\u0627\u0630\u0627 \u062a\u0642\u064a\u0633\u061f<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 (Current Ratio)<\/td>\n<td>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u00f7 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/td>\n<td>5,800 \u00f7 3,500 = 1.66 \u0645\u0631\u0629<\/td>\n<td>\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0639\u0644\u0649 \u0633\u062f\u0627\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0645\u0646 \u0623\u0635\u0648\u0644\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n<\/tr>\n<tr>\n<td>\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 (Quick Ratio)<\/td>\n<td>(\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u2212 \u0627\u0644\u0645\u062e\u0632\u0648\u0646) \u00f7 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/td>\n<td>(5,800 \u2212 2,500) \u00f7 3,500 = 0.94 \u0645\u0631\u0629<\/td>\n<td>\u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u062f\u0648\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0628\u064a\u0639 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/td>\n<\/tr>\n<tr>\n<td>\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629 \u0625\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 (Debt-to-Equity)<\/td>\n<td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u00f7 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/td>\n<td>7,000 \u00f7 5,500 = 1.27 \u0645\u0631\u0629<\/td>\n<td>\u0645\u062f\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0639\u0644\u0649 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u063a\u064a\u0631 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0644\u0627\u0643<\/td>\n<\/tr>\n<tr>\n<td>\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 (Working Capital)<\/td>\n<td>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u2212 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/td>\n<td>5,800 \u2212 3,500 = 2,300 \u0623\u0644\u0641 \u0631\u064a\u0627\u0644<\/td>\n<td>\u0647\u0627\u0645\u0634 \u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0642\u0635\u064a\u0631 \u0627\u0644\u0623\u062c\u0644<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81_%D8%AA%D9%81%D8%B3%D9%91%D8%B1_%D9%87%D8%B0%D9%87_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%9F\"><\/span>\u0643\u064a\u0641 \u062a\u0641\u0633\u0651\u0631 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644:<\/strong> \u064a\u0634\u064a\u0631 <a href=\"https:\/\/www.accaglobal.com\/gb\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f2\/technical-articles\/ratio-analysis.html\" target=\"_blank\" rel=\"noopener\">\u0645\u0642\u0627\u0644 \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 (ACCA) \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0646\u0633\u0628<\/a> \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u062a\u062a\u0648\u0642\u0639 \u062a\u0642\u0644\u064a\u062f\u064a\u0627\u064b \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 1:1\u060c \u0648\u0642\u0631\u0627\u0628\u0629 2:1 \u0644\u0648\u0636\u0639 \u0623\u0643\u062b\u0631 \u0623\u0645\u0627\u0646\u0627\u064b\u060c \u0644\u0643\u0646\u0647 \u064a\u0646\u0628\u0651\u0647 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u064a\u062e\u062a\u0644\u0641 \u0628\u064a\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a\u060c \u0648\u0623\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u0627\u064b \u0642\u062f \u062a\u0639\u0646\u064a \u0646\u0642\u062f\u0627\u064b \u0645\u0639\u0637\u0644\u0627\u064b.<\/li>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629:<\/strong> \u062a\u0633\u062a\u0628\u0639\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0644\u0623\u0646 \u062a\u062d\u0648\u064a\u0644\u0647 \u0625\u0644\u0649 \u0646\u0642\u062f \u0642\u062f \u064a\u0633\u062a\u063a\u0631\u0642 \u0648\u0642\u062a\u0627\u064b. \u0648\u0641\u064a \u0645\u062b\u0627\u0644\u0646\u0627 \u062a\u0628\u0644\u063a 0.94\u060c \u0648\u0647\u0630\u0627 \u0637\u0628\u064a\u0639\u064a \u0646\u0633\u0628\u064a\u0627\u064b \u0641\u064a \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0644\u0623\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062c\u0632\u0621 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0623\u0635\u0648\u0644\u0647\u0627 \u0648\u064a\u064f\u0628\u0627\u0639 \u0628\u0633\u0631\u0639\u0629\u060c \u0644\u0643\u0646\u0647 \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629.<\/li>\n<li><strong>\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u062f\u064a\u0648\u0646\u064a\u0629:<\/strong> \u062a\u0639\u0631\u0651\u0641\u0647\u0627 <a href=\"https:\/\/www.sec.gov\/about\/reports-publications\/beginners-guide-financial-statements\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/a> \u0628\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0642\u0633\u0648\u0645\u0627\u064b \u0639\u0644\u0649 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0633\u062a\u062e\u062f\u0645 \u0628\u0639\u0636 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0635\u064a\u063a\u0629 \u0623\u0636\u064a\u0642 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644. \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u062a\u0644\u062a\u0632\u0645 \u0635\u064a\u063a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0639\u0646\u062f \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%D9%83%D9%8A%D9%81_%D9%8A%D9%82%D8%B1%D8%A3_%D8%A7%D9%84%D9%85%D8%AF%D9%8A%D8%B1_%D8%BA%D9%8A%D8%B1_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\"><\/span>\u0643\u064a\u0641 \u064a\u0642\u0631\u0623 \u0627\u0644\u0645\u062f\u064a\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0644\u0627 \u064a\u062d\u062a\u0627\u062c \u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0625\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0644\u0643\u0646\u0647 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0642\u0631\u0627\u0621\u062a\u0647\u0627 \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0623\u0641\u0636\u0644 \u0641\u064a \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0627\u0644\u062a\u0648\u0633\u0639. \u0648\u0647\u0630\u0647 \u062e\u0637\u0648\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u064a\u0645\u0643\u0646 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u062f\u0642\u0627\u0626\u0642:<\/p>\n<ol>\n<li><strong>\u0627\u0628\u062f\u0623 \u0628\u0627\u0644\u062a\u0627\u0631\u064a\u062e \u0648\u0627\u0644\u0648\u062d\u062f\u0629:<\/strong> \u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u060c \u0648\u0645\u0646 \u0623\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0628\u0627\u0644\u0631\u064a\u0627\u0644 \u0623\u0648 \u0628\u0622\u0644\u0627\u0641 \u0627\u0644\u0631\u064a\u0627\u0644\u0627\u062a\u060c \u0648\u0645\u0646 \u0648\u062c\u0648\u062f \u0639\u0645\u0648\u062f \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0645\u0639 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/li>\n<li><strong>\u0642\u0627\u0631\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629:<\/strong> \u0647\u0644 \u0646\u0645\u062a \u0627\u0644\u0623\u0635\u0648\u0644\u061f \u0648\u0647\u0644 \u062c\u0627\u0621 \u0627\u0644\u0646\u0645\u0648 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0628\u0642\u0627\u0629 \u0623\u0645 \u0645\u0646 \u0642\u0631\u0648\u0636 \u062c\u062f\u064a\u062f\u0629\u061f \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0645\u0648\u0644 \u0628\u0627\u0644\u062f\u064a\u0648\u0646 \u064a\u062d\u0645\u0644 \u0645\u062e\u0627\u0637\u0631 \u0623\u0639\u0644\u0649.<\/li>\n<li><strong>\u0627\u0641\u062d\u0635 \u0627\u0644\u0633\u064a\u0648\u0644\u0629:<\/strong> \u0627\u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0648\u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629. \u0641\u0625\u0630\u0627 \u0627\u0646\u062e\u0641\u0636\u062a\u0627 \u0628\u0634\u0643\u0644 \u0645\u062a\u062a\u0627\u0628\u0639\u060c \u0641\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0633\u062f\u0627\u062f \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0623\u0648 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f.<\/li>\n<li><strong>\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629:<\/strong> \u0627\u0631\u062a\u0641\u0627\u0639\u0647\u0645\u0627 \u0623\u0633\u0631\u0639 \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0642\u062f \u064a\u0639\u0646\u064a \u0628\u0636\u0627\u0639\u0629 \u0631\u0627\u0643\u062f\u0629 \u0623\u0648 \u0639\u0645\u0644\u0627\u0621 \u064a\u062a\u0623\u062e\u0631\u0648\u0646 \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f\u060c \u0648\u0647\u0645\u0627 \u0642\u0636\u064a\u062a\u0627\u0646 \u064a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0644\u062a\u062f\u062e\u0644 \u0641\u064a\u0647\u0645\u0627 \u0645\u0628\u0627\u0634\u0631\u0629.<\/li>\n<li><strong>\u0627\u0642\u0631\u0623 \u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a:<\/strong> \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u0643\u0641\u064a\u061b \u0641\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u062a\u0634\u0631\u062d \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u062a\u0648\u0627\u0631\u064a\u062e \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/li>\n<li><strong>\u0627\u0631\u0628\u0637\u0647\u0627 \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629:<\/strong> \u0634\u0631\u0643\u0629 \u0631\u0627\u0628\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0631\u0642 \u0642\u062f \u062a\u0639\u0627\u0646\u064a \u0646\u0642\u0635\u0627\u064b \u0641\u064a \u0627\u0644\u0646\u0642\u062f\u060c \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 \u0644\u0627 \u062a\u0643\u0634\u0641 \u0630\u0644\u0643 \u0628\u0627\u0644\u0643\u0627\u0645\u0644.<\/li>\n<\/ol>\n<p>\u0648\u062a\u062f\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0636\u0645\u0646 \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0625\u062d\u062f\u0649 <a href=\"https:\/\/www.bmc.net\/blog\/ar\/management-and-leadership-articles-ar\/functions-of-management\" target=\"_blank\" rel=\"noopener\">\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/a>\u060c \u0625\u0630 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u064a\u0631 \u0639\u0644\u0649 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0641\u0639\u0644\u064a \u0628\u0627\u0644\u062e\u0637\u0637 \u0648\u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0645\u0633\u0627\u0631 \u0645\u0628\u0643\u0631\u0627\u064b.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%AB%D8%A7%D9%84_%D8%AA%D8%B7%D8%A8%D9%8A%D9%82%D9%8A_%D9%85%D9%86_%D8%A8%D9%8A%D8%A6%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%84\"><\/span>\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0645\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0645\u062f\u064a\u0631\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0641\u064a \u0641\u0646\u062f\u0642 \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0628\u062f\u0628\u064a \u062a\u0637\u0644\u0628 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0644\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u063a\u0631\u0641. \u0639\u0646\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u062a\u0644\u0627\u062d\u0638 \u0623\u0646 \u0627\u0644\u0642\u0631\u0648\u0636 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0627\u0631\u062a\u0641\u0639\u062a\u060c \u0648\u0623\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0647\u0628\u0637\u062a \u0645\u0646 1.5 \u0625\u0644\u0649 1.1 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629. \u0647\u0646\u0627 \u064a\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u064a \u0623\u0646 \u062a\u0642\u062a\u0631\u062d \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062a\u062c\u062f\u064a\u062f \u0639\u0644\u0649 \u0645\u0631\u0627\u062d\u0644\u060c \u0623\u0648 \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0639\u0644\u0649 \u0642\u0631\u0636 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644. \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u062f\u064a\u0631 \u064a\u0637\u0644\u0628 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\u0644\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (SOCPA) \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629 \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0648\u0628\u062d\u0633\u0628 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/jurisdictions\/pdf-profiles\/saudi-arabia-ifrs-profile.pdf\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u064a \u0644\u0644\u0645\u0645\u0644\u0643\u0629 \u0644\u062f\u0649 \u0645\u0624\u0633\u0633\u0629 IFRS<\/a>\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 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\u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0623\u0648 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0625\u0646 \u0627\u062e\u062a\u0627\u0631\u062a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0643\u0627\u0645\u0644\u0629.<\/p>\n<p>\u0648\u064a\u0639\u0646\u064a \u0648\u0635\u0641 \u00ab\u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u00bb \u0623\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0643\u0645\u0627 \u0623\u0635\u062f\u0631\u0647\u0627 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0645\u0639 \u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0623\u0636\u0627\u0641\u062a\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0629 \u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0634\u0631\u0639\u064a\u0629 \u0623\u0648 \u0646\u0638\u0627\u0645\u064a\u0629\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u0645\u0633\u0627\u0626\u0644 \u0644\u0627 \u062a\u063a\u0637\u064a\u0647\u0627 IFRS \u0645\u062b\u0644 \u0627\u0644\u0632\u0643\u0627\u0629. \u0648\u0644\u0647\u0630\u0627 \u062a\u0631\u0649 \u0641\u064a \u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0628\u0646\u0648\u062f\u0627\u064b \u0645\u062b\u0644 \u00ab\u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u00bb. \u0648\u064a\u0630\u0643\u0631 \u0627\u0644\u0645\u0644\u0641 \u0623\u064a\u0636\u0627\u064b \u0623\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 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href=\"https:\/\/cma.gov.sa\/en\/MediaCenter\/NEWS\/Pages\/CMA_N_4083.aspx\" target=\"_blank\" rel=\"noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u064a\u0648\u0646\u064a\u0648 2026<\/a> \u0623\u0646 \u062a\u0637\u0628\u064a\u0642\u0647 \u0625\u0644\u0632\u0627\u0645\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2027 \u0623\u0648 \u0628\u0639\u062f\u0647\u060c \u0645\u0639 \u0625\u062a\u0627\u062d\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0643\u0631 \u062e\u0644\u0627\u0644 2026 \u0628\u0634\u0631\u0637 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0648\u0641\u0642 IAS 1 \u0648\u0646\u0634\u0631\u0647\u0627. \u0643\u0645\u0627 \u0637\u0644\u0628\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u062a\u0642\u064a\u064a\u0645 \u0623\u0648\u0644\u064a \u0644\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u0623\u0628\u0631\u064a\u0644 2026 \u0623\u0648 \u0628\u0639\u062f\u0647. \u0648\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0642\u0648\u0627\u0626\u0645 \u062d\u0642\u064a\u0642\u064a\u0629\u060c \u064a\u0645\u0643\u0646\u0643 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u00ab\u062a\u062f\u0627\u0648\u0644\u00bb \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0646\u0648\u062f\u0647\u0627 \u0628\u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647.<\/p>\n<div class=\"bmc-related-reading\">\n<p><strong>\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.bmc.net\/blog\/ar\/finance-and-accounting-articles-ar\/budgeting-types-and-preparation\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/a><\/li>\n<li><a href=\"https:\/\/www.bmc.net\/blog\/ar\/management-and-leadership-articles-ar\/functions-of-management\">\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/a><\/li>\n<li><a href=\"https:\/\/www.bmc.net\/blog\/ar\/general-blog\/compensation-and-benefits-in-hr\">\u0627\u0644\u062a\u0639\u0648\u064a\u0636\u0627\u062a \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627<\/a><\/li>\n<\/ul>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D8%A3%D8%B3%D8%A6%D9%84%D8%A9_%D8%A7%D9%84%D8%B4%D8%A7%D8%A6%D8%B9%D8%A9\"><\/span>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D9%87%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%88%D9%85%D9%85%D8%A7_%D8%AA%D8%AA%D9%83%D9%88%D9%86%D8%9F\"><\/span>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0645\u0645\u0627 \u062a\u062a\u0643\u0648\u0646\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f\u060c \u0648\u062a\u062a\u0643\u0648\u0646 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0642\u0633\u0627\u0645: \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0647\u064a \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0647\u064a \u0645\u0627 \u0639\u0644\u064a\u0647\u0627 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id=\"%D9%85%D8%A7_%D8%A7%D9%84%D9%81%D8%B1%D9%82_%D8%A8%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%88%D9%82%D8%A7%D8%A6%D9%85%D8%A9_%D8%A7%D9%84%D9%85%D8%B1%D9%83%D8%B2_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%9F\"><\/span>\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0644\u0627 \u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0645\u0636\u0645\u0648\u0646\u060c \u0641\u0647\u0645\u0627 \u0627\u0633\u0645\u0627\u0646 \u0644\u0644\u0642\u0627\u0626\u0645\u0629 \u0646\u0641\u0633\u0647\u0627. \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb \u0647\u0648 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\u0627\u0644\u0645\u0644\u0643\u064a\u0629. \u0648\u062a\u0639\u0646\u064a \u0623\u0646 \u0643\u0644 \u0623\u0635\u0644 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0645\u0648\u064e\u0651\u0644 \u0625\u0645\u0627 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u063a\u064a\u0631 \u0623\u0648 \u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0644\u0627\u0643 \u0648\u0623\u0631\u0628\u0627\u062d\u0647\u0645 \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629. \u0648\u064a\u0645\u0643\u0646 \u0625\u0639\u0627\u062f\u0629 \u062a\u0631\u062a\u064a\u0628\u0647\u0627 \u0644\u062d\u0633\u0627\u0628 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0637\u0631\u062d \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0633\u0627\u0648\u0649 \u062c\u0627\u0646\u0628\u0627 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062f\u0627\u0626\u0645\u0627\u064b\u060c \u0648\u0625\u0644\u0627 \u0641\u0647\u0646\u0627\u0643 \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u0642\u064a\u0648\u062f.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%87%D9%84_%D8%AA%D9%8F%D8%B3%D8%AA%D9%87%D9%84%D9%83_%D8%A7%D9%84%D8%B4%D9%87%D8%B1%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\"><\/span>\u0647\u0644 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0644\u0627\u060c \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0627 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0634\u0647\u0631\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 \u0639\u0644\u0649 \u0645\u0646\u0634\u0623\u0629 \u0623\u062e\u0631\u0649\u060c \u0628\u0644 \u062a\u064f\u062e\u062a\u0628\u0631 \u0633\u0646\u0648\u064a\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644 \u0644\u062a\u062d\u062f\u064a\u062f \u0623\u064a \u0647\u0628\u0648\u0637 \u0641\u064a \u0642\u064a\u0645\u062a\u0647\u0627 \u0648\u0641\u0642 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 36. \u0648\u0625\u0630\u0627 \u062b\u0628\u062a \u0627\u0644\u0647\u0628\u0648\u0637 \u0633\u064f\u062c\u0651\u0644\u062a \u062e\u0633\u0627\u0631\u0629. \u0623\u0645\u0627 \u0627\u0644\u0634\u0647\u0631\u0629 \u0627\u0644\u0645\u0648\u0644\u064e\u0651\u062f\u0629 \u062f\u0627\u062e\u0644\u064a\u0627\u064b\u060c \u0645\u062b\u0644 \u0633\u0645\u0639\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u0628\u0646\u062a\u0647\u0627 \u0628\u0646\u0641\u0633\u0647\u0627\u060c \u0641\u0644\u0627 \u062a\u064f\u0633\u062c\u064e\u0651\u0644 \u0623\u0635\u0644\u0627\u064b.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D8%A7%D9%84%D9%86%D8%B3%D8%A8%D8%A9_%D8%A7%D9%84%D8%AC%D9%8A%D8%AF%D8%A9_%D9%84%D9%84%D8%AA%D8%AF%D8%A7%D9%88%D9%84_%D9%81%D9%8A_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9%D8%9F\"><\/span>\u0645\u0627 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0644\u0627 \u062a\u0648\u062c\u062f \u0646\u0633\u0628\u0629 \u0645\u062b\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0643\u0644 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a. \u062a\u062a\u0648\u0642\u0639 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u062a\u0642\u0644\u064a\u062f\u064a\u0627\u064b \u0623\u0646 \u062a\u0632\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0639\u0644\u0649 \u0648\u0627\u062d\u062f\u060c \u0648\u062a\u0639\u062f\u0651 \u0642\u0631\u0627\u0628\u0629 \u0627\u062b\u0646\u064a\u0646 \u0648\u0636\u0639\u0627\u064b \u0623\u0643\u062b\u0631 \u0623\u0645\u0627\u0646\u0627\u064b\u060c \u0644\u0643\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u064a\u062e\u062a\u0644\u0641 \u0628\u062d\u0633\u0628 \u0627\u0644\u0646\u0634\u0627\u0637\u061b \u0641\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u064a\u0639 \u0646\u0642\u062f\u0627\u064b \u0648\u0628\u0633\u0631\u0639\u0629 \u0642\u062f \u062a\u0639\u0645\u0644 \u0628\u0623\u0645\u0627\u0646 \u0628\u0646\u0633\u0628\u0629 \u0623\u0642\u0644. \u0627\u0644\u0623\u0647\u0645 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0645\u0646\u0627\u0641\u0633\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0648\u0628\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%D9%85%D8%A7_%D8%A7%D9%84%D9%85%D8%B9%D9%8A%D8%A7%D8%B1_%D8%A7%D9%84%D8%B0%D9%8A_%D9%8A%D8%AD%D9%83%D9%85_%D8%B9%D8%B1%D8%B6_%D8%A7%D9%84%D9%85%D9%8A%D8%B2%D8%A7%D9%86%D9%8A%D8%A9_%D8%A7%D9%84%D8%B9%D9%85%D9%88%D9%85%D9%8A%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%B3%D8%B9%D9%88%D8%AF%D9%8A%D8%A9%D8%9F\"><\/span>\u0645\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062d\u0643\u0645 \u0639\u0631\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u062a\u0637\u0628\u0651\u0642 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u0645\u0646\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629\u060c \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646. \u0648\u0643\u0627\u0646 \u0627\u0644\u0639\u0631\u0636 \u064a\u062e\u0636\u0639 \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a 1\u060c \u0648\u064a\u062d\u0644 \u0645\u062d\u0644\u0647 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 \u0625\u0644\u0632\u0627\u0645\u064a\u0627\u064b \u0644\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2027 \u0623\u0648 \u0628\u0639\u062f\u0647\u060c \u0628\u062d\u0633\u0628 \u0625\u0639\u0644\u0627\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AF%D9%88%D8%B1%D8%A7%D8%AA_%D8%AA%D8%AF%D8%B1%D9%8A%D8%A8%D9%8A%D8%A9_%D8%B0%D8%A7%D8%AA_%D8%B5%D9%84%D8%A9\"><\/span>\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0635\u0644\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0625\u0630\u0627 \u0643\u0646\u062a \u0645\u062f\u064a\u0631\u0627\u064b \u063a\u064a\u0631 \u0645\u0627\u0644\u064a \u0648\u062a\u0631\u064a\u062f \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062b\u0642\u0629\u060c \u0623\u0648 \u0645\u062d\u0627\u0633\u0628\u0627\u064b \u064a\u0633\u062a\u0639\u062f \u0644\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 IFRS 18\u060c \u0641\u0627\u0637\u0651\u0644\u0639 \u0639\u0644\u0649 <a href=\"https:\/\/www.bmc.net\/training\/2\/Accounting-and-Budgeting\" target=\"_blank\" rel=\"noopener\">\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0645\u0646 BMC<\/a>\u060c \u0627\u0644\u062a\u064a \u062a\u062a\u0646\u0627\u0648\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0628\u0623\u0633\u0644\u0648\u0628 \u0639\u0645\u0644\u064a.<\/p>\n<p class=\"bmc-editorial-note\"><em>\u0643\u062a\u0628\u0647 \u0648\u0631\u0627\u062c\u0639 \u0645\u0635\u0627\u062f\u0631\u0647 \u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062d\u0631\u064a\u0631 \u0641\u064a BMC Training\u060c \u0646\u0648\u0641\u0645\u0628\u0631 2026. \u0627\u0637\u0651\u0644\u0639 \u0639\u0644\u0649 <a href=\"https:\/\/www.bmc.net\/blog\/editorial-policy\">\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u0631<\/a>.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%D8%A7%D9%84%D9%85%D8%B5%D8%A7%D8%AF%D8%B1\"><\/span>\u0627\u0644\u0645\u0635\u0627\u062f\u0631<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul class=\"bmc-sources\">\n<li>IFRS Foundation. <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/html-standards\/english\/2026\/issued\/ifrs18.html\" target=\"_blank\" rel=\"noopener\">IFRS 18 Presentation and Disclosure in Financial Statements (standard text)<\/a><\/li>\n<li>IFRS Foundation. <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" target=\"_blank\" rel=\"noopener\">IFRS 18 Presentation and Disclosure in Financial Statements<\/a><\/li>\n<li>IFRS Foundation. <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/jurisdictions\/pdf-profiles\/saudi-arabia-ifrs-profile.pdf\" target=\"_blank\" rel=\"noopener\">Saudi Arabia: IFRS Jurisdiction Profile<\/a><\/li>\n<li>\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. <a href=\"https:\/\/cma.gov.sa\/en\/MediaCenter\/NEWS\/Pages\/CMA_N_4083.aspx\" target=\"_blank\" rel=\"noopener\">CMA Announces Its Board&#8217;s Decision on Early Adoption of International Financial Reporting Standard No. (18)<\/a><\/li>\n<li>U.S. Securities and Exchange Commission. <a href=\"https:\/\/www.sec.gov\/about\/reports-publications\/beginners-guide-financial-statements\" target=\"_blank\" rel=\"noopener\">Beginners&#8217; Guide to Financial Statements<\/a><\/li>\n<li>IFRS Foundation. <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/html-standards\/english\/2022\/issued\/ias2.html\" target=\"_blank\" rel=\"noopener\">IAS 2 Inventories<\/a><\/li>\n<li>ACCA. <a href=\"https:\/\/www.accaglobal.com\/gb\/en\/student\/exam-support-resources\/fundamentals-exams-study-resources\/f2\/technical-articles\/ratio-analysis.html\" target=\"_blank\" rel=\"noopener\">Ratio analysis<\/a><\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0645\u0645\u0627 \u062a\u062a\u0643\u0648\u0646\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0645\u062d\u062f\u062f\u060c \u0648\u062a\u062a\u0643\u0648\u0646 \u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u0623\u0642\u0633\u0627\u0645: \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0647\u064a \u0645\u0627 \u062a\u0645\u0644\u0643\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0647\u064a \u0645\u0627 \u0639\u0644\u064a\u0647\u0627 \u0644\u0644\u063a\u064a\u0631\u060c \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0648\u0647\u064a \u062d\u0635\u0629 \u0627\u0644\u0645\u0644\u0627\u0643. \u0648\u062a\u064f\u0642\u0633\u064e\u0651\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0625\u0644\u0649 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u063a\u064a\u0631 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0628\u062d\u0633\u0628 \u0645\u0648\u0639\u062f \u062a\u062d\u0642\u0642\u0647\u0627 \u0623\u0648 \u0633\u062f\u0627\u062f\u0647\u0627 \u062e\u0644\u0627\u0644 12 \u0634\u0647\u0631\u0627\u064b \u0623\u0648 \u0628\u0639\u062f\u0647\u0627.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u0644\u0627 \u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0645\u0636\u0645\u0648\u0646\u060c \u0641\u0647\u0645\u0627 \u0627\u0633\u0645\u0627\u0646 \u0644\u0644\u0642\u0627\u0626\u0645\u0629 \u0646\u0641\u0633\u0647\u0627. \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb \u0647\u0648 \u0627\u0644\u0645\u0635\u0637\u0644\u062d \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u00bb \u0647\u0648 \u0627\u0644\u0627\u0633\u0645 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a \u0627\u0644\u0634\u0627\u0626\u0639. \u0648\u064a\u062c\u064a\u0632 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a 18 \u0635\u0631\u0627\u062d\u0629\u064b \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u00bb \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u00ab\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u00bb\u060c \u0628\u0634\u0631\u0637 \u0623\u0646 \u064a\u0639\u0643\u0633 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\u0645\u0646 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0644\u0627\u0643 \u0648\u0623\u0631\u0628\u0627\u062d\u0647\u0645 \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629. \u0648\u064a\u0645\u0643\u0646 \u0625\u0639\u0627\u062f\u0629 \u062a\u0631\u062a\u064a\u0628\u0647\u0627 \u0644\u062d\u0633\u0627\u0628 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0628\u0637\u0631\u062d \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0644\u0630\u0644\u0643 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0633\u0627\u0648\u0649 \u062c\u0627\u0646\u0628\u0627 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u062f\u0627\u0626\u0645\u0627\u064b\u060c \u0648\u0625\u0644\u0627 \u0641\u0647\u0646\u0627\u0643 \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u0642\u064a\u0648\u062f.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0647\u0644 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\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"\u0644\u0627 \u062a\u0648\u062c\u062f \u0646\u0633\u0628\u0629 \u0645\u062b\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0644\u0643\u0644 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a. \u062a\u062a\u0648\u0642\u0639 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u062a\u0642\u0644\u064a\u062f\u064a\u0627\u064b \u0623\u0646 \u062a\u0632\u064a\u062f \u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u062f\u0627\u0648\u0644 \u0639\u0644\u0649 \u0648\u0627\u062d\u062f\u060c \u0648\u062a\u0639\u062f\u0651 \u0642\u0631\u0627\u0628\u0629 \u0627\u062b\u0646\u064a\u0646 \u0648\u0636\u0639\u0627\u064b \u0623\u0643\u062b\u0631 \u0623\u0645\u0627\u0646\u0627\u064b\u060c \u0644\u0643\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u064a\u062e\u062a\u0644\u0641 \u0628\u062d\u0633\u0628 \u0627\u0644\u0646\u0634\u0627\u0637\u061b \u0641\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u064a\u0639 \u0646\u0642\u062f\u0627\u064b \u0648\u0628\u0633\u0631\u0639\u0629 \u0642\u062f \u062a\u0639\u0645\u0644 \u0628\u0623\u0645\u0627\u0646 \u0628\u0646\u0633\u0628\u0629 \u0623\u0642\u0644. \u0627\u0644\u0623\u0647\u0645 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0645\u0646\u0627\u0641\u0633\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0648\u0628\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0645\u0627 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u064a\u062d\u0643\u0645 \u0639\u0631\u0636 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