{"id":7288,"date":"2024-11-04T11:55:03","date_gmt":"2024-11-04T08:55:03","guid":{"rendered":"https:\/\/irm.atu.edu.iq\/?p=7288"},"modified":"2024-11-04T11:58:35","modified_gmt":"2024-11-04T08:58:35","slug":"%d8%a7%d9%84%d9%85%d8%b9%d9%87%d8%af-%d8%a7%d9%84%d8%aa%d9%82%d9%86%d9%8a-%d8%a7%d9%84%d8%b1%d9%85%d9%8a%d8%ab%d8%a9-%d9%8a%d9%82%d9%8a%d9%85-%d8%af%d9%88%d8%b1%d8%a9-%d8%aa%d8%af%d8%b1%d9%8a%d8%a8-3","status":"publish","type":"post","link":"https:\/\/irm.atu.edu.iq\/?p=7288","title":{"rendered":"\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0627\u0644\u0631\u0645\u064a\u062b\u0629 \u064a\u0642\u064a\u0645 \u062f\u0648\u0631\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629\u00a0 \u0628\u0639\u0646\u0648\u0627\u0646 ( \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629)\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7288\" class=\"elementor elementor-7288\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec2c914 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec2c914\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e1a8786\" data-id=\"e1a8786\" 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-c86ae78 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"c86ae78\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" 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<h4 dir=\"auto\"><strong><span style=\"color: #000000;\">\u0646\u064e\u0638\u0651\u0645\u062a \u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u064f\u0633\u062a\u064e\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0627\u0644\u0631\u0645\u064a\u062b\u0629 \u062f\u0648\u0631\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u062d\u0648\u0644 ( \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629) \u0648\u0627\u0644\u062a\u064a \u062d\u0627\u0636\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0633\u064a\u062f \u0645.\u0645 \u0633\u0627\u0645\u064a \u062d\u0627\u062a\u0645 \u0645\u064f\u0637\u064e\u0631<\/span><\/strong><\/h4><h4 dir=\"auto\"><strong><span style=\"color: #000000;\">\u00a0\u062d\u064a\u062b \u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u00a0 \u0627\u0644\u062f\u0648\u0631\u0629 \u0647\u064a \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0628\u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0623\u062d\u062f\u062b \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\u0627\u0644\u062a\u064a \u0623\u0635\u0628\u062d\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629.<\/span><\/strong><\/h4><h4 dir=\"auto\">\u00a0<\/h4><h4 dir=\"auto\"><strong><span style=\"color: #000000;\">\u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0648\u0631\u0629 \u0639\u062f\u0629 \u0645\u062d\u0627\u0648\u0631 \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0627\u0644\u0627\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648 \u0641\u0647\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0634\u0643\u0644 \u0639\u0645\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629. \u0643\u0645\u0627 \u062a\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0636\u0631 \u0625\u0644\u0649 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062b\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629\u060c \u0648\u0637\u0631\u0642 \u0639\u0631\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0648\u0623\u0633\u0633 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/span><\/strong><\/h4>\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efe4f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6efe4f3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f79133\" data-id=\"5f79133\" 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-beddb29 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"beddb29\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"\u0639\u0627\u0631\u0636 \u0627\u0644\u0635\u0648\u0631\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/irm.atu.edu.iq\/wp-content\/uploads\/2024\/11\/FB_IMG_1730709666691-1-150x150.jpg\" alt=\"FB_IMG_1730709666691\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/irm.atu.edu.iq\/wp-content\/uploads\/2024\/11\/FB_IMG_1730709662495-1-150x150.jpg\" alt=\"FB_IMG_1730709662495\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/irm.atu.edu.iq\/wp-content\/uploads\/2024\/11\/FB_IMG_1730709660351-1-150x150.jpg\" alt=\"FB_IMG_1730709660351\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/irm.atu.edu.iq\/wp-content\/uploads\/2024\/11\/FB_IMG_1730709658519-1-150x150.jpg\" alt=\"FB_IMG_1730709658519\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 5\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/irm.atu.edu.iq\/wp-content\/uploads\/2024\/11\/FB_IMG_1730709656102-1-150x150.jpg\" alt=\"FB_IMG_1730709656102\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0646\u064e\u0638\u0651\u0645\u062a \u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u064f\u0633\u062a\u064e\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0627\u0644\u0631\u0645\u064a\u062b\u0629 \u062f\u0648\u0631\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u062d\u0648\u0644 ( \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629) \u0648\u0627\u0644\u062a\u064a \u062d\u0627\u0636\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0633\u064a\u062f \u0645.\u0645 \u0633\u0627\u0645\u064a \u062d\u0627\u062a\u0645 \u0645\u064f\u0637\u064e\u0631 \u00a0\u062d\u064a\u062b \u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0645\u0646\u00a0 \u0627\u0644\u062f\u0648\u0631\u0629 \u0647\u064a \u062a\u0632\u0648\u064a\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0628\u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0623\u062d\u062f\u062b \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\u0627\u0644\u062a\u064a \u0623\u0635\u0628\u062d\u062a \u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f &hellip; <a href=\"https:\/\/irm.atu.edu.iq\/?p=7288\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":7295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,32],"tags":[],"class_list":["post-7288","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-sedu"],"_links":{"self":[{"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/7288","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7288"}],"version-history":[{"count":4,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/7288\/revisions"}],"predecessor-version":[{"id":7302,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/7288\/revisions\/7302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/7295"}],"wp:attachment":[{"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/irm.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}