{"id":6125,"date":"2026-04-21T13:30:04","date_gmt":"2026-04-21T10:30:04","guid":{"rendered":"https:\/\/expfu.com\/?p=6125"},"modified":"2026-04-30T15:06:50","modified_gmt":"2026-04-30T12:06:50","slug":"%d8%a7%d9%84%d9%81%d8%b1%d9%82-%d8%a8%d9%8a%d9%86-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ipsas-%d9%88%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ifrs","status":"publish","type":"post","link":"https:\/\/expfu.com\/en\/%d8%a7%d9%84%d9%81%d8%b1%d9%82-%d8%a8%d9%8a%d9%86-%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ipsas-%d9%88%d9%85%d8%b9%d8%a7%d9%8a%d9%8a%d8%b1-ifrs\/","title":{"rendered":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6125\" class=\"elementor elementor-6125\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c98f0c ct-section-stretched elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"4c98f0c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ece2801\" data-id=\"ece2801\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8feb11d elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"8feb11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><span style=\"font-size: 35.2px\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS<\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e98dab7 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"e98dab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:300}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-4363fd2 e-flex e-con-boxed e-con e-parent\" data-id=\"4363fd2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51f52a3 elementor-widget elementor-widget-text-editor\" data-id=\"51f52a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00a0\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 <\/strong><strong>IFRS <\/strong><strong>\u00a0\u0648\u0645\u0639\u0627\u064a\u064a\u0631 <\/strong><strong>IPSAS <\/strong><strong>\u00a0<\/strong><\/p><p><strong style=\"font-style: inherit;\">\u062f\u0627\u0626\u0645\u0627 \u064a\u0643\u062b\u0631 \u0627\u0644\u0633\u0624\u0627\u0644 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062e\u0627\u0635 \u0647\u0644 \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631\u00a0<\/strong><b><span style=\"font-style: inherit;\">IFRS<\/span><\/b><b><span style=\"font-style: inherit;\">\u00a0<\/span><\/b><strong style=\"font-style: inherit;\">\u00a0<\/strong><strong style=\"font-style: inherit;\">\u0623\u0648 \u0645\u0639\u0627\u064a\u064a\u0631 <\/strong><strong style=\"font-style: inherit;\">IPSAS<\/strong><strong style=\"font-style: inherit;\"> \u0627\u0644\u0641\u0631\u0648\u0642 \u062a\u062a\u062e\u0644\u0635 \u0641\u064a \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a \u0645\u0646\u0647\u0627 :<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cff1efb elementor-widget elementor-widget-image\" data-id=\"cff1efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg-1024x576.jpeg\" class=\"attachment-large size-large wp-image-6224\" alt=\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg-1024x576.jpeg 1024w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg-300x169.jpeg 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg-768x432.jpeg 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg-18x10.jpeg 18w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/04\/IFRS.IPSAS_.jpg.jpeg 1366w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baa30ac elementor-widget elementor-widget-heading\" data-id=\"baa30ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a :<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-814e38d elementor-widget elementor-widget-text-editor\" data-id=\"814e38d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table dir=\"ltr\" style=\"height: 292px;\" width=\"498\"><thead><tr><td width=\"267\"><p style=\"text-align: center;\"><strong>IPSAS<\/strong><\/p><\/td><td width=\"226\"><p style=\"text-align: center;\"><strong>IFRS<\/strong><\/p><\/td><td width=\"116\"><p style=\"text-align: center;\"><strong>\u0627\u0644\u0639\u0646\u0635\u0631<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td width=\"267\"><p style=\"text-align: center;\">International Public Sector Accounting Standards<\/p><\/td><td width=\"226\"><p style=\"text-align: center;\">International Financial Reporting Standards<\/p><\/td><td width=\"116\"><p style=\"text-align: center;\">\u0627\u0644\u0627\u0633\u0645<\/p><\/td><\/tr><tr><td width=\"267\"><p style=\"text-align: center;\">IPSASB<\/p><\/td><td width=\"226\"><p style=\"text-align: center;\">IASB<\/p><\/td><td width=\"116\"><p style=\"text-align: center;\">\u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629<\/p><\/td><\/tr><tr><td width=\"267\"><p style=\"text-align: center;\">\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0647\u0627\u062f\u0641\u0629 \u0644\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/p><\/td><td width=\"226\"><p style=\"text-align: center;\">\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635<\/p><\/td><td width=\"116\"><p style=\"text-align: center;\">\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645<\/p><\/td><\/tr><tr><td width=\"267\"><p style=\"text-align: center;\">\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639<\/p><\/td><td width=\"226\"><p style=\"text-align: center;\">\u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/p><\/td><td width=\"116\"><p style=\"text-align: center;\">\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f28ca31 elementor-widget elementor-widget-heading\" data-id=\"f28ca31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31c2e08 elementor-widget elementor-widget-text-editor\" data-id=\"31c2e08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0 IFRS \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 IPSAS \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0639\u0627\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72a6903 elementor-widget elementor-widget-heading\" data-id=\"72a6903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0646\u064a\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u062c\u0648\u0647\u0631\u064a \u0641\u064a \u0627\u0644\u0641\u0644\u0633\u0641\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d9c319 elementor-widget elementor-widget-text-editor\" data-id=\"5d9c319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0647\u0630\u0647 \u0627\u0647\u0645 \u0627\u0644\u0641\u0631\u0648\u0642 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 :<\/p><ul><li><strong><u>IFRS<\/u><\/strong><\/li><\/ul><p>\u064a\u0631\u0643\u0632 \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/li><li>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/li><li>\u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646<\/li><li>\u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/li><li>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/li><\/ul><p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0641\u064a\u0647:<\/strong><br \/>\u0643\u0645 \u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u061f<\/p><ul><li><b><u>IPSAS<\/u><\/b><\/li><\/ul><p>\u064a\u0631\u0643\u0632 \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u062d\u0643\u0648\u0645\u0629<\/li><li>\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629<\/li><li>\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646<\/li><li>\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642<\/li><li>\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/li><\/ul><p><b>\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0641\u064a\u0647:<br \/><\/b>\u0647\u0644 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0643\u0641\u0627\u0621\u0629 \u0648\u0648\u0641\u0642 \u0627\u0644\u063a\u0631\u0636\u061f<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dad4241 elementor-widget elementor-widget-heading\" data-id=\"dad4241\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0644\u062b\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0644\u0644\u0642\u0648\u0627\u0626\u0645<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-873c8a1 elementor-widget elementor-widget-text-editor\" data-id=\"873c8a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table dir=\"ltr\" width=\"385\"><thead><tr><td width=\"197\"><p style=\"text-align: center;\"><strong>IFRS<\/strong><\/p><\/td><td width=\"183\"><p style=\"text-align: center;\"><strong>\u00a0 IPSAS<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td width=\"197\"><p style=\"text-align: center;\">\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646<\/p><\/td><td width=\"183\"><p style=\"text-align: center;\">\u00a0 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629<\/p><\/td><\/tr><tr><td width=\"197\"><p style=\"text-align: center;\">\u0627\u0644\u0628\u0646\u0648\u0643<\/p><\/td><td width=\"183\"><p style=\"text-align: center;\">\u00a0 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p><\/td><\/tr><tr><td width=\"197\"><p style=\"text-align: center;\">\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0648\u0646<\/p><\/td><td width=\"183\"><p style=\"text-align: center;\">\u00a0 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629<\/p><\/td><\/tr><tr><td width=\"197\"><p style=\"text-align: center;\">\u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p><\/td><td width=\"183\"><p style=\"text-align: center;\">\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0635\u0646\u0627\u0639 \u0627\u0644\u0642\u0631\u0627\u0631<\/p><\/td><\/tr><\/tbody><\/table><p dir=\"ltr\">\u00a0<\/p><p dir=\"ltr\" style=\"text-align: right;\">\u0647\u0630\u0647 \u0646\u0642\u0637\u0629 \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff450b elementor-widget elementor-widget-heading\" data-id=\"4ff450b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0631\u0627\u0628\u0639\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f (\u0645\u0647\u0645 \u062c\u062f\u064b\u0627)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5f675c elementor-widget elementor-widget-text-editor\" data-id=\"c5f675c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0647\u0630\u0627 \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p><ul><li><strong>IFRS <\/strong><strong>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/strong><\/li><\/ul><p>\u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649:<br \/>IFRS 15 Revenue from Contracts with Customers<\/p><p>\u0627\u0644\u0623\u0633\u0627\u0633:<\/p><ul><li>\u0648\u062c\u0648\u062f \u0639\u0642\u062f<\/li><li>\u0639\u0645\u064a\u0644<\/li><li>\u0627\u0644\u062a\u0632\u0627\u0645 \u0623\u062f\u0627\u0621<\/li><li>\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0639\u0646\u062f \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/li><\/ul><p>\u0645\u062b\u0627\u0644:<br \/>\u0634\u0631\u0643\u0629 \u062a\u0628\u064a\u0639 \u062e\u062f\u0645\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629<br \/>\u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u062d\u0633\u0628 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062c\u0627\u0632 \u0623\u0648 \u0639\u0646\u062f \u0627\u0644\u062a\u0633\u0644\u064a\u0645.<\/p><ul><li><strong>IPSAS <\/strong><strong>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/strong><strong>:<\/strong><\/li><\/ul><p>\u0623\u0635\u0628\u062d \u0647\u0646\u0627\u0643 \u062a\u062d\u062f\u064a\u062b \u0645\u0647\u0645 \u062c\u062f\u064b\u0627:<\/p><p>\u062a\u0645 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0628\u0645\u0639\u064a\u0627\u0631 <strong>IPSAS 47 Revenue<\/strong> \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 2026 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a.<\/p><p>\u0648\u0647\u0630\u0627 \u0645\u0646 <strong>\u0623\u062d\u062f\u062b \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a<\/strong>.<\/p><p>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u0634\u0645\u0644:<\/p><ul><li>\u0645\u0646\u062d<\/li><li>\u062f\u0639\u0645 \u062d\u0643\u0648\u0645\u064a<\/li><li>\u0631\u0633\u0648\u0645 \u062e\u062f\u0645\u0627\u062a<\/li><li>\u0645\u062e\u0635\u0635\u0627\u062a \u0645\u0646 \u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/li><li>\u0636\u0631\u0627\u0626\u0628 \u0648\u0631\u0633\u0648\u0645<\/li><\/ul><p>\u0648\u0647\u0646\u0627 \u064a\u062a\u0645 \u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649:<\/p><ul><li><strong>binding arrangement<\/strong><\/li><li>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0625\u0646\u0641\u0627\u0630<\/li><li>\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629<\/li><\/ul><p>\u0648\u0647\u0630\u0627 \u064a\u062e\u062a\u0644\u0641 \u062c\u0630\u0631\u064a\u064b\u0627 \u0639\u0646 IFRS.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-103fe3b elementor-widget elementor-widget-heading\" data-id=\"103fe3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062e\u0627\u0645\u0633\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0627\u0644\u0642\u064a\u0627\u0633<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce32bb elementor-widget elementor-widget-text-editor\" data-id=\"2ce32bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0647\u0630\u0627 \u0645\u0647\u0645 \u062c\u062f\u064b\u0627 \u0641\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/p><ul><li><strong>IFRS<\/strong><\/li><\/ul><p>\u0627\u0644\u0623\u0635\u0644 \u064a\u0642\u0627\u0633 \u063a\u0627\u0644\u0628\u064b\u0627 \u0628\u0640:<\/p><ul><li>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629<\/li><li>\u0623\u0648 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629<\/li><\/ul><p>\u0645\u062b\u0644:<\/p><ul><li>\u0627\u0644\u0645\u0628\u0627\u0646\u064a<\/li><li>\u0627\u0644\u0645\u0639\u062f\u0627\u062a<\/li><li>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/li><\/ul><ul><li><strong>IPSAS<\/strong><\/li><\/ul><p>\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0627 \u0633\u0628\u0642\u060c \u064a\u0648\u062c\u062f \u0645\u0641\u0647\u0648\u0645 \u0645\u0647\u0645 \u062c\u062f\u064b\u0627:<\/p><p><strong>Current Operational Value (COV)<\/strong><\/p><p>\u0648\u0647\u0630\u0627 \u0623\u062d\u062f\u062b \u062a\u062d\u062f\u064a\u062b \u0645\u0647\u0645 \u0641\u064a IPSAS.<\/p><p>\u064a\u0639\u0646\u064a:<\/p><p>\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0644 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u062f\u0631\u062a\u0647 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<br \/>\u0648\u0644\u064a\u0633 \u0641\u0642\u0637 \u0633\u0639\u0631\u0647 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/p><p>\u0645\u062b\u0627\u0644:<\/p><p>\u0645\u0633\u062a\u0634\u0641\u0649 \u062d\u0643\u0648\u0645\u064a<\/p><p>\u0641\u064a IFRS:<br \/>\u0642\u062f \u064a\u0646\u0638\u0631 \u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629<\/p><p>\u0641\u064a IPSAS:<br \/>\u064a\u0646\u0638\u0631 \u0625\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0635\u062d\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627<\/p><p>\u0648\u0647\u0630\u0627 \u0641\u0631\u0642 \u062c\u0648\u0647\u0631\u064a \u062c\u062f\u064b\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccb5d36 elementor-widget elementor-widget-heading\" data-id=\"ccb5d36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0633\u0627\u062f\u0633\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0642\u064a\u0645\u0629 (Impairment)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d77d908 elementor-widget elementor-widget-text-editor\" data-id=\"d77d908\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0647\u0630\u0627 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0641\u0631\u0648\u0642 \u0627\u0644\u0641\u0646\u064a\u0629.<\/p><ul><li><strong>IFRS<\/strong><\/li><\/ul><p>IAS 36 Impairment of Assets<\/p><p>\u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f<\/li><li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u064a\u0629<\/li><li>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0646\u0627\u0642\u0635 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0628\u064a\u0639<\/li><\/ul><p>\u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/p><ul><li><strong>IPSAS<\/strong><\/li><\/ul><p>\u064a\u0648\u062c\u062f \u0645\u0639\u064a\u0627\u0631\u0627\u0646:<\/p><ul><li>IPSAS 21 \u0644\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li><li>IPSAS 26 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li><\/ul><p>\u0648\u0647\u0630\u0627 \u0645\u0646\u0627\u0633\u0628 \u062c\u062f\u064b\u0627 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0644\u0623\u0646 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0644\u0627 \u062a\u0648\u0644\u062f \u0646\u0642\u062f\u064b\u0627.<\/p><p>\u0645\u062b\u0644:<\/p><ul><li>\u0627\u0644\u0645\u062f\u0627\u0631\u0633<\/li><li>\u0627\u0644\u0637\u0631\u0642<\/li><li>\u0627\u0644\u0645\u0633\u062a\u0634\u0641\u064a\u0627\u062a<\/li><li>\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/li><\/ul><p>\u0647\u0630\u0647 \u0644\u0627 \u062a\u0642\u0627\u0633 \u0628\u0645\u0646\u0637\u0642 cash flow \u0641\u0642\u0637.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa661b elementor-widget elementor-widget-heading\" data-id=\"4aa661b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u0633\u0627\u0628\u0639\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u062f\u0645\u062c \u0648\u0627\u0644\u062a\u0648\u062d\u064a\u062f<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-434c064 elementor-widget elementor-widget-text-editor\" data-id=\"434c064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>IFRS<\/strong><\/li><\/ul><p>IFRS 10 Consolidated Financial Statements<\/p><p>\u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u0633\u064a\u0637\u0631\u0629<\/li><li>\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0635\u0648\u064a\u062a<\/li><li>\u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629<\/li><\/ul><ul><li><strong>IPSAS<\/strong><\/li><\/ul><p>\u064a\u0623\u062e\u0630 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0644\u0643\u0646 \u0645\u0639 \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645:<\/p><p>\u0645\u062b\u0644:<\/p><ul><li>\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629<\/li><li>\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629<\/li><li>\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/li><li>\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629<\/li><\/ul><p>\u0648\u0641\u064a\u0647 \u0645\u0639\u064a\u0627\u0631 \u062e\u0627\u0635:<br \/><strong>IPSAS 40 Public Sector Combinations<\/strong><\/p><p>\u0645\u0647\u0645 \u062c\u062f\u064b\u0627 \u0641\u064a \u062d\u0627\u0644\u0627\u062a:<\/p><ul><li>\u062f\u0645\u062c \u0627\u0644\u062c\u0647\u0627\u062a<\/li><li>\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0625\u0644\u0649 \u0647\u064a\u0626\u0627\u062a<\/li><li>\u0625\u0646\u0634\u0627\u0621 \u0634\u0631\u0643\u0627\u062a \u0645\u0645\u0644\u0648\u0643\u0629 \u0644\u0644\u062f\u0648\u0644\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b374efe elementor-widget elementor-widget-heading\" data-id=\"b374efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062b\u0627\u0645\u0646\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0627\u0644\u0645\u0646\u062d \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0627\u062a<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e7d768 elementor-widget elementor-widget-text-editor\" data-id=\"9e7d768\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0647\u0630\u0647 \u0645\u0646 \u0623\u0643\u0628\u0631 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a.<\/p><ul><li><strong>IFRS<\/strong><\/li><\/ul><p>\u064a\u0639\u0627\u0644\u062c\u0647\u0627:<br \/>IAS 20 Government Grants<\/p><p>\u0645\u0648\u062c\u0647 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0644\u0645 \u0645\u0646\u062d\u064b\u0627 \u0645\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629.<\/p><ul><li><strong>IPSAS<\/strong><\/li><\/ul><p>\u0627\u0644\u0645\u0646\u062d \u062a\u0639\u062a\u0628\u0631 \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637.<\/p><p>\u0645\u062b\u0644:<\/p><ul><li style=\"list-style-type: none;\"><ul><li>\u062f\u0639\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/li><li>\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a<\/li><li>\u0627\u0644\u0645\u0646\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/li><\/ul><\/li><\/ul><p>\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb1719 elementor-widget elementor-widget-heading\" data-id=\"4fb1719\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062a\u0627\u0633\u0639\u0627\u064b: \u0627\u0644\u0641\u0631\u0642 \u0641\u064a \u0639\u0631\u0636 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3b8ed2 elementor-widget elementor-widget-text-editor\" data-id=\"c3b8ed2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>IFRS<\/strong><\/li><\/ul><p>\u064a\u0631\u0643\u0632 \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629<\/li><li>\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/li><li>\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li><li>\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/li><\/ul><ul><li><strong>IPSAS<\/strong><\/li><\/ul><p>\u064a\u0631\u0643\u0632 \u0639\u0644\u0649:<\/p><ul><li>\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/li><li>\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a<\/li><li>\u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \/ \u062d\u0642\u0648\u0642 \u0627\u0644\u062f\u0648\u0644\u0629<\/li><li>\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0628\u0627\u0644\u0645\u062e\u0637\u0637\u0629<\/li><\/ul><p>\u0648\u0647\u0630\u0647 \u0646\u0642\u0637\u0629 \u0645\u0647\u0645\u0629 \u062c\u062f\u064b\u0627:<\/p><p><strong>Budget vs Actual<\/strong><\/p><p>\u0648\u0647\u064a \u063a\u064a\u0631 \u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a IFRS<\/p><p>\u0627\u0644\u062e\u0644\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0641\u0631\u0648\u0642 :<br \/>IFRS = Business &amp; Profit<br \/>\u00a0IPSAS = Public Service &amp; Accountability<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u00a0\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u00a0\u0648\u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u00a0 \u062f\u0627\u0626\u0645\u0627 \u064a\u0643\u062b\u0631 \u0627\u0644\u0633\u0624\u0627\u0644 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062e\u0627\u0635 \u0647\u0644 \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631\u00a0IFRS\u00a0\u00a0\u0623\u0648 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0627\u0644\u0641\u0631\u0648\u0642 \u062a\u062a\u062e\u0644\u0635 \u0641\u064a \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a \u0645\u0646\u0647\u0627 : \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a : IPSAS IFRS \u0627\u0644\u0639\u0646\u0635\u0631 International Public Sector Accounting Standards International Financial Reporting Standards \u0627\u0644\u0627\u0633\u0645 IPSASB IASB \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6224,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[],"class_list":["post-6125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-61"],"blocksy_meta":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u062f\u0627\u0626\u0645\u0627 \u064a\u0643\u062b\u0631 \u0627\u0644\u0633\u0624\u0627\u0644 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062e\u0627\u0635 \u0647\u0644 \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0623\u0648 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0627\u0644\u0641\u0631\u0648\u0642 \u062a\u062a\u062e\u0644\u0635 \u0641\u064a \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a \u0645\u0646\u0647\u0627 : \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a : IPSASIFRS\u0627\u0644\u0639\u0646\u0635\u0631International Public 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\u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS - \u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629\" \/>\n\t\t<meta property=\"og:description\" content=\"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0648\u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u062f\u0627\u0626\u0645\u0627 \u064a\u0643\u062b\u0631 \u0627\u0644\u0633\u0624\u0627\u0644 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u0627\u0644\u062e\u0627\u0635 \u0647\u0644 \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0623\u0648 \u0645\u0639\u0627\u064a\u064a\u0631 IPSAS \u0627\u0644\u0641\u0631\u0648\u0642 \u062a\u062a\u062e\u0644\u0635 \u0641\u064a \u0639\u062f\u0629 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\u0627\u0644\u0641\u0631\u0648\u0642 \u062a\u062a\u062e\u0644\u0635 \u0641\u064a \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a \u0645\u0646\u0647\u0627 : \u0623\u0648\u0644\u0627\u064b: \u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0623\u0633\u0627\u0633\u064a : IPSAS IFRS \u0627\u0644\u0639\u0646\u0635\u0631 International Public Sector Accounting Standards International Financial Reporting Standards \u0627\u0644\u0627\u0633\u0645 IPSASB IASB \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0627\u0644\u0642\u0637\u0627\u0639&hellip;","_links":{"self":[{"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/posts\/6125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/comments?post=6125"}],"version-history":[{"count":62,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/posts\/6125\/revisions"}],"predecessor-version":[{"id":6230,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/posts\/6125\/revisions\/6230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/media\/6224"}],"wp:attachment":[{"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/media?parent=6125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/categories?post=6125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expfu.com\/en\/wp-json\/wp\/v2\/tags?post=6125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}