{"id":4954,"date":"2024-12-19T13:35:22","date_gmt":"2024-12-19T13:35:22","guid":{"rendered":"https:\/\/mazeed.com\/?p=4954"},"modified":"2026-01-05T15:44:53","modified_gmt":"2026-01-05T15:44:53","slug":"%d9%85%d8%a7-%d9%87%d9%8a-%d8%a3%d9%87%d9%85%d9%8a%d8%a9-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%88%d8%b4%d8%b1%d9%88%d8%b7%d9%87%d8%a7","status":"publish","type":"post","link":"https:\/\/mazeed.com\/ar\/blog\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%a3%d9%87%d9%85%d9%8a%d8%a9-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%88%d8%b4%d8%b1%d9%88%d8%b7%d9%87%d8%a7\/","title":{"rendered":"\u0645\u0627 \u0647\u064a \u0623\u0647\u0645\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 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dir=\"rtl\">\u062a\u062a\u0637\u0644\u0628 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u0629. \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0643\u0633 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0648\u062a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0645\u0633\u062a\u062e\u062f\u0645\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p dir=\"rtl\"><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AA%D9%83%D8%A7%D9%84%D9%8A%D9%81\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0627 \u0647\u064a \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0645\u0627 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0623\u0647\u062f\u0627\u0641\u0647\u0627\u061f<\/a><\/p>\n<h2 id=\"\u0645\u0627_\u0647\u064a_\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\" class=\"heading-list\" dir=\"rtl\"><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><\/h2>\n<p dir=\"rtl\"><strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong>\u00a0\u0647\u064a \u0642\u0648\u0627\u0639\u062f \u0648\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u064a 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\u0643\u0645\u0627 \u062a\u062d\u062f\u062f \u0643\u064a\u0641\u064a\u0629 \u0639\u0631\u0636 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062e\u0635\u0648\u0645 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/p>\n<p dir=\"rtl\"><strong>\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong>\u00a0\u062a\u0634\u0645\u0644 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0639\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 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dir=\"rtl\">\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u062b\u0627\u0628\u062a \u0636\u0631\u0648\u0631\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0632\u064a\u062f \u0645\u0646 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629.<\/p>\n<p dir=\"rtl\"><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%AD%D8%A7%D8%B3%D8%A8-%D9%82%D8%A7%D9%86%D9%88%D9%86%D9%8A-%D9%85%D8%B9%D8%AA%D9%85%D8%AF\/\" target=\"_blank\" rel=\"noopener\">\u0643\u064a\u0641 \u062a\u062e\u062a\u0627\u0631 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/a><\/p>\n<div dir=\"rtl\" data-hs-responsive-table=\"true\">\n<table>\n<tbody>\n<tr>\n<td>\n<h2 id=\"\u0627\u0636\u0645\u0646_\u0627\u0645\u062a\u062b\u0627\u0644_\u062a\u0627\u0645_\u0644\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0641\u064a_\u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a_\u0645\u0639_\u0645\u0632\u064a\u062f\" class=\"heading-list\" dir=\"rtl\">\u0627\u0636\u0645\u0646 \u0627\u0645\u062a\u062b\u0627\u0644 \u062a\u0627\u0645 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0645\u0639 \u0645\u0632\u064a\u062f<\/h2>\n<p dir=\"rtl\">\u0645\u0632\u064a\u062f \u0645\u0646\u0635\u0629 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0645\u0639 \u062f\u0639\u0645 \u0645\u0646 \u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0622\u0644\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0628\u062a\u0643\u0644\u0641\u0629 \u0623\u0642\u0644 \u0628\u0640 85% \u0645\u0646 \u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n<p dir=\"rtl\"><a dir=\"rtl\" href=\"https:\/\/mazeed.com\/schedule-a-meeting\/?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic\" target=\"_blank\" rel=\"noopener\">\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062c\u0627\u0646\u064a\u0629<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"\u0627\u0647\u0645\u064a\u0629_\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629\" class=\"heading-list\" dir=\"rtl\"><strong>\u0627\u0647\u0645\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong><\/h2>\n<p dir=\"rtl\">\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0647\u0645\u0629 \u062c\u062f\u0627\u064b. \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062c\u0639\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u0629. \u0647\u0630\u0627 \u064a\u0633\u0647\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0623\u0641\u0636\u0644.<\/p>\n<p dir=\"rtl\">\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u064a\u0645\u062a\u062f. \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0643\u0645\u0627 \u064a\u0632\u064a\u062f \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n<p>&#8220;\u062a\u0633\u0627\u0647\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u062c\u0627\u0630\u0628\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644.&#8221; &#8211; \u062e\u0628\u064a\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u064a<\/p>\n<p dir=\"rtl\">\u0623\u062b\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0643\u0628\u064a\u0631. \u062a\u0634\u062c\u0639 \u0639\u0644\u0649 \u062a\u062f\u0641\u0642 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f. \u0648\u062a\u062d\u0641\u0632 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0645\u0627\u0644\u064a \u0648\u0646\u0645\u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u064a.<\/p>\n<p dir=\"rtl\">\n<p dir=\"rtl\">\u0641\u064a \u0627\u0644\u062e\u062a\u0627\u0645\u060c\u00a0<em>\u062a\u0639\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0631\u0643\u064a\u0632\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629<\/em>. \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<p dir=\"rtl\">\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%81%D8%B1%D9%82-%D8%A8%D9%8A%D9%86-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%A7%D8%AF%D8%A7%D8%B1%D9%8A%D8%A9-%D9%88%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%D8%A9\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/a><\/p>\n<h2 id=\"\u0623\u0646\u0648\u0627\u0639_\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629\" class=\"heading-list\" dir=\"rtl\">\u0623\u0646\u0648\u0627\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/h2>\n<p dir=\"rtl\">\u0647\u0646\u0627\u0643 \u0623\u0646\u0648\u0627\u0639 \u0639\u062f\u064a\u062f\u0629 \u0645\u0646\u00a0<strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong>. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0645\u0646 \u0623\u0628\u0631\u0632 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0648\u0627\u0639\u060c \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (IAS)\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS)\u060c \u0648\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u0627\u064b (GAAP).<\/p>\n<h3 id=\"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u062f\u0648\u0644\u064a\u0629_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629__IAS_\" class=\"heading-list\" dir=\"rtl\"><strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong><strong>\u00a0(IAS)<\/strong><\/h3>\n<p dir=\"rtl\">\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (IAS) \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0623\u0633\u0633. \u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0647\u062f\u0641 \u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0641\u0647\u0645 \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h3 id=\"\u0645\u0639\u0644\u0648\u0645\u0627\u062a_\u0639\u0646_IFRS_\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631_\u0627\u0644\u0645\u0627\u0644\u064a\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629\" class=\"heading-list\" dir=\"rtl\"><strong>\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646<\/strong><strong>\u00a0IFRS\u00a0<\/strong><strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong><\/h3>\n<p dir=\"rtl\"><strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/strong>\u00a0(IFRS) \u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0634\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u062a\u0645 \u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \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 (IASB). \u062a\u0647\u062f\u0641 \u0644\u062a\u0642\u062f\u064a\u0645 \u0625\u0637\u0627\u0631 \u0645\u0648\u062d\u062f \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0644\u0636\u0645\u0627\u0646 \u062c\u0648\u062f\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<h2 id=\"\u0643\u064a\u0641\u064a\u0629_\u0625\u0639\u062f\u0627\u062f_\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u062f\u0648\u0644\u064a\u0629_\u0644\u0625\u0639\u062f\u0627\u062f_\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631_\u0627\u0644\u0645\u0627\u0644\u064a\u0629__IFRS_\" class=\"heading-list\" dir=\"rtl\"><strong>\u0643\u064a\u0641\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><strong>\u00a0(IFRS)<\/strong><\/h2>\n<p dir=\"rtl\"><strong>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642<\/strong><strong>\u00a0IFRS<\/strong>\u00a0\u064a\u062a\u0637\u0644\u0628 \u0627\u062a\u0628\u0627\u0639 \u062e\u0637\u0648\u0627\u062a \u0645\u062d\u062f\u062f\u0629. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a:<\/p>\n<ol dir=\"rtl\">\n<li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li>\u0642\u064a\u0627\u0633 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0641\u064a<\/li>\n<li>\u062a\u0633\u062c\u064a\u0644 \u0648\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u0638\u0645.<\/li>\n<li dir=\"rtl\">\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629) \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627<\/li>\n<\/ol>\n<p><strong>\u0627\u0642\u0631\u0623<\/strong> <strong>\u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%82%D9%8A%D9%88%D8%AF-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D8%A3%D9%86%D9%88%D8%A7%D8%B9%D9%87%D8%A7-%D9%88%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%AA%D8%B3%D8%AC%D9%8A%D9%84%D9%87%D8%A7\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627 \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0633\u062c\u064a\u0644\u0647\u0627\u061f<\/a><\/p>\n<h2 id=\"\u0645\u0628\u0627\u062f\u0626_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629_\u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629__GAAP_\" class=\"heading-list\" dir=\"rtl\"><strong>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629<\/strong><strong>\u00a0(GAAP)<\/strong><\/h2>\n<p dir=\"rtl\"><strong>\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/strong><strong>\u00a0GAAP<\/strong>\u00a0\u0647\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u062a\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629. \u062a\u0647\u062f\u0641 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629. \u0647\u0646\u0627\u0643 \u062c\u0647\u0648\u062f \u0644\u062a\u0642\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0648\u0644\u064a.<\/p>\n<p dir=\"rtl\">\n<h2 id=\"\u0643\u0645_\u0639\u062f\u062f_\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631_\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629_\u0627\u0644\u062f\u0648\u0644\u064a\u0629\u061f\" class=\"heading-list active\" dir=\"rtl\"><strong>\u0643\u0645 \u0639\u062f\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u061f<\/strong><\/h2>\n<p dir=\"rtl\">\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u060c \u0647\u0646\u0627\u0643 41 \u0645\u0639\u064a\u0627\u0631\u0627\u064b \u0645\u062d\u0627\u0633\u0628\u064a\u0627\u064b \u062f\u0648\u0644\u064a\u0627\u064b (IAS) \u064813 \u0645\u0639\u064a\u0627\u0631\u0627\u064b \u062f\u0648\u0644\u064a\u0627\u064b \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS). \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 (IASB) \u0637\u0648\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u0647\u062f\u0641\u0647\u0645 \u0647\u0648 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/p>\n<p dir=\"rtl\">\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u0633\u0639\u0649 \u0644\u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0643\u0645\u0627 \u062a\u0633\u0639\u0649 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p dir=\"rtl\">\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0634\u0647\u062f\u062a \u062a\u0637\u0648\u0631\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b. \u0628\u062f\u0623\u062a \u0641\u064a \u0639\u0627\u0645 1973. \u0648\u0623\u0648\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0641\u064a 1975.<\/p>\n<p dir=\"rtl\">\u0645\u0646\u0630 \u0630\u0644\u0643 \u0627\u0644\u062d\u064a\u0646\u060c \u062a\u0645 \u062a\u062d\u062f\u064a\u062b \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631. \u0647\u0630\u0627 \u0644\u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/p>\n<p dir=\"rtl\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \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. \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u062a\u0634\u0645\u0644 \u0643\u0644\u0627\u064b \u0645\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IAS) \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS).<\/p>\n<p dir=\"rtl\"><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D8%AF%D9%88%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D9%88%D9%85%D8%A7-%D9%87%D9%8A-%D9%85%D8%B1%D8%A7%D8%AD%D9%84%D9%87%D8%A7\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0627 \u0647\u064a \u0645\u0631\u0627\u062d\u0644\u0647\u0627\u061f<\/a><\/p>\n<p dir=\"rtl\">\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u062a\u062d\u062f\u064a\u062b \u0628\u0627\u0646\u062a\u0638\u0627\u0645. \u0647\u0630\u0627 \u0644\u064a\u0639\u0643\u0633 \u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n<p dir=\"rtl\">\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u0647\u0645\u0629 \u0644\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0633\u0647\u0648\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0639\u0627\u0644\u0645\u064a.<\/p>\n<p dir=\"rtl\">\u0644\u0630\u0644\u0643\u060c \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0636\u0631\u0648\u0631\u064a. 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