{"id":3264,"date":"2024-06-25T14:02:43","date_gmt":"2024-06-25T14:02:43","guid":{"rendered":"http:\/\/journal.ziu-university.net\/?p=3264"},"modified":"2024-06-25T14:02:44","modified_gmt":"2024-06-25T14:02:44","slug":"%d8%a5%d9%85%d9%83%d8%a7%d9%86%d9%8a%d8%a9-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%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","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3264","title":{"rendered":"\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 (\u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0644\u0627\u064a\u0629 \u0643\u0633\u0644\u0627)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0645\u0633\u062a\u062e\u0644\u0635<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\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 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0645\u062d\u0627\u0648\u0644\u0629 \u0648\u0636\u0639 \u0625\u0637\u0627\u0631 \u064a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647 \u062a\u0637\u0628\u064a\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 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0628\u0645\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u0649 \u0627\u0646\u0636\u0645\u0627\u0645 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u064a \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627 \u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u064a\u0633\u0627\u0647\u0645 \u0641\u0649 \u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0646\u0636\u0645\u0627\u0645 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u0649 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0623\u0647\u0645\u0647\u0627 \u0636\u0631\u0648\u0631\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0627\u062c\u0644 \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0644\u0644\u0627\u0646\u0636\u0645\u0627\u0645 \u0627\u0644\u064a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u0649 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0644\u0645\u0627\u062a \u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645IPSASs \u060c \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\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645IPSASB \u060c \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u0649 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646IFAC .<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">Abstract :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study aimed to identify international accounting standards In the public sector, Determine the requirements for applying international accounting standards in the public sector, and attempt to establish a framework through which international accounting standards can be applied In the public sector to contribute In Sudan joining the International Federation of Accountants, The study reached a number of results, including that the application of international accounting standards in the public sector contributes to the development of the accounting profession and Sudan\u2019s accession to the International Federation of Accountants. The study recommended a number of recommendations, the most important of which is the necessity of applying international accounting standards in the public sector in order to help Sudan to join the International Federation of Accountants.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">&nbsp;Keywords:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">\u00a0International Public Sector Accounting Standards (IPSASs), International Public Sector Accounting Standards Board (IPSASB), International Federation of Accountants (IFAC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0627\u0646:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629: \u0646\u0630\u064a\u0631\u0647 \u0639\u0628\u062f \u0627\u0644\u0631\u062d\u0645\u0646 \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u062d\u0633\u0646-\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\">\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u062f\u0643\u062a\u0648\u0631: \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-\u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627-\u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/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\/19zJ3hSQouxVcnSR-4vZu8HXR8VIBngWD\/view?usp=drive_link\" 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\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"3264\" 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:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0645\u0633\u062a\u062e\u0644\u0635 &nbsp;\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\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 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0645\u062d\u0627\u0648\u0644\u0629 \u0648\u0636\u0639 \u0625\u0637\u0627\u0631 \u064a\u0645\u0643\u0646 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[],"class_list":["post-3264","post","type-post","status-publish","format-standard","","category-120"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3264"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3264\/revisions"}],"predecessor-version":[{"id":3265,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3264\/revisions\/3265"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}