{"id":2315,"date":"2022-11-28T15:57:32","date_gmt":"2022-11-28T15:57:32","guid":{"rendered":"http:\/\/journal.ziu-university.net\/?p=2315"},"modified":"2022-11-28T15:57:34","modified_gmt":"2022-11-28T15:57:34","slug":"%d9%85%d8%b3%d8%a7%d9%87%d9%85%d8%a9-%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%aa%d9%82%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-ifrs-15","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=2315","title":{"rendered":"<strong>\u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a IFRS (15) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0644\u0644\u0625\u064a\u0631\u0627\u062f-\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629-<\/strong>"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635<\/strong>:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 (15) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u062a\u0645 \u0627\u0644\u062a\u0639\u0628\u064a\u0631 \u0639\u0646 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u0633\u0624\u0627\u0644 \u0643\u064a\u0641 \u0633\u0627\u0647\u0645 IFRS 15 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u061f \u0648\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0648\u062a\u0648\u0636\u064a\u062d \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0644\u0645\u0639\u064a\u0627\u0631 IFRS15 \u0641\u064a \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a. \u0648\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0623\u0647\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u0637\u0631\u0623\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u0627\u062a\u0628\u0639 \u0627\u0644\u0628\u0627\u062d\u062b\u0648\u0646 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0646\u0628\u0627\u0637\u064a\u060c \u0648\u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a. \u0648\u0642\u0627\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0641\u0631\u0636\u064a\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0625\u0646\u0651 \u0644\u0644\u062a\u062d\u0648\u0644 \u0644\u062a\u0637\u0628\u064a\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062f\u0648\u0644\u064a\u0629 \u0631\u0642\u0645 (15) \u2013\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0639\u0642\u0648\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621- \u0645\u0633\u0627\u0647\u0645\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0648\u062a\u0645 \u0627\u0644\u062a\u0648\u0635\u0644 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c\u061b \u0645\u0646 \u0623\u0647\u0645\u0647\u0627 \u064a\u0648\u0641\u0631 IFRS 15 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0648\u0645\u062d\u062f\u062f\u0629 \u0644\u0642\u064a\u0627\u0633 \u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0639\u0642\u062f. \u0648\u0647\u0648 \u0628\u0630\u0644\u0643 \u064a\u0648\u0641\u0631 \u0625\u0637\u0627\u0631 \u0623\u0643\u062b\u0631 \u0642\u0648\u0629 \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u064a\u0633\u0627\u0647\u0645 IFRS 15 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0639\u0642\u0648\u062f. \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0633\u064a\u0646 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a\u060c \u0648\u0623\u0633\u0648\u0627\u0642 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644. \u0648\u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0648\u0635\u064a \u0628\u0647\u0627 \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646 \u0636\u0631\u0648\u0631\u0629 \u062a\u0628\u0646\u064a \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 \u0631\u0642\u0645 15 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0644\u0642\u064a\u0627\u0633 \u0623\u062f\u0627\u0621 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0639\u0642\u062f \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062d\u062f\u062f\u0647\u0627 IFRS15.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629<\/strong>: \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0642\u064a\u0627\u0633 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u0627\u0644\u0639\u0642\u062f \u0645\u0639 \u0627\u0644\u0639\u0645\u064a\u0644\u060c \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0639\u0642\u062f\u060c \u0633\u0639\u0631 \u0627\u0644\u0639\u0642\u062f\u060c \u0633\u0639\u0631 \u0627\u0644\u0639\u0642\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0625\u0639\u062f\u0627\u062f  :<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f. \u0627\u0644\u0641\u0627\u062a\u062d \u0627\u0644\u0623\u0645\u064a\u0646 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u064a\u0645 \u0627\u0644\u0641\u0643\u064a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643 \u0628\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627- \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f. \u0645\u0646\u064a\u0631\u0629 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u064a\u0648\u0633\u0641.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0628\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627 \u2013 \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623. \u0645\u062d\u062c\u0648\u0628 \u0627\u0644\u0637\u064a\u0628 \u0645\u062d\u0645\u062f \u0627\u0644\u062d\u0633\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u062d\u0627\u0636\u0631 \u0628\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627.<\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1SrCcRnkfveuMomQEuqKShndZkeqeIMaA\/view?usp=sharing\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\">3.27<\/span>\r\n\t\t\t\t\t<small>( <span class=\"taq-count\">3<\/span> \u0623\u0635\u0648\u0627\u062a)<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"65.3449\" data-id=\"2315\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:65.3449%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\t\t\t<\/div>\r\n\t\t\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0631\u0642\u0645 (15) \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0644\u0644\u0625\u064a\u0631\u0627\u062f\u060c \u062a\u0645 \u0627\u0644\u062a\u0639\u0628\u064a\u0631 \u0639\u0646 \u0645\u0634\u0643\u0644\u0629 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