{"id":10359,"date":"2024-07-01T04:08:33","date_gmt":"2024-07-01T04:08:33","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=10359"},"modified":"2024-07-01T04:08:37","modified_gmt":"2024-07-01T04:08:37","slug":"5-7-1","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/5-7-1\/","title":{"rendered":""},"content":{"rendered":"

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1<\/sup> \u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627-\u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/p>\n

Email: nazeeraabdalrhman999913@gmail.com<\/a><\/p>\n

HNSJ, 2024, 5(7); https:\/\/doi.org\/10.53796\/hnsj57\/1<\/p>\n

Download<\/a><\/p>\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/07\/2024\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 04\/06\/2024\u0645<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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<\/a>Research title <\/strong><\/p>\n

Obstacles to applying international accounting standards in the public sector in Sudan and their impact on enhancing the transparency of financial reports.<\/strong><\/p>\n

(Field study, Ministry of Finance, Kassala State)<\/strong><\/p>\n

Nazira Abdul Rahman Abdullah Hassan1<\/sup>, Dr. Al-Fatih Al-Amin Abd Al-Rahim1<\/sup><\/strong><\/p>\n

1<\/sup> University of Kassala-Sudan Email: nazeeraabdalrhman999913@gmail.com<\/p>\n

HNSJ, 2024, 5(7); https:\/\/doi.org\/10.53796\/hnsj57\/1<\/p>\n

Published at 01\/07\/2024 Accepted at 15\/06\/2024 <\/strong><\/p>\n

Abstract <\/strong><\/p>\n

The research aimed to identify the obstacles to the application of public sector standards and their impact on Enhancing the Transparency of financial reports. The most important results: current laws and legislation do not enable the application of public sector standards and affect the transparency of financial reports. The structural structure does not keep pace with technology in terms of the accounting system and insufficient training for workers in the sector. This leads to difficulty in applying international accounting standards in the public sector and affects the transparency of financial reports. The current accounting system is not compatible with public sector standards and has affected the transparency of financial reports. Financial reports, the most important recommendations: Amending Sudanese legislation and law, developing the structural structure of the public sector, developing the current accounting system by fully applying the accrual basis to reach high-quality and transparent information that is reflected in financial reports, and the accrual basis is one of the requirements for applying public sector standards.<\/p>\n

Key Words: <\/strong>standards, international accounting, public sector, obstacles, transparency, financial reports.<\/p>\n

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\u0633\u0627\u062f\u0633\u0627\u064b-\u062d\u062f\u0648\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629:<\/strong><\/p>\n

\u062d\u062f\u0648\u062f \u0632\u0645\u0627\u0646\u064a\u0629: 2019\u0645 – 2023\u0645.<\/p>\n

\u062d\u062f\u0648\u062f \u0645\u0643\u0627\u0646\u064a\u0629: \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0628\u062d\u062b \u0645\u0646 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0639\u0645\u0644\u064a \u0645\u0642\u062a\u0635\u0631\u0629 \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u064a\u0646\u0629 \u0628\u062d\u062b (\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u2013 \u0643\u0633\u0644\u0627).<\/p>\n

\u0633\u0627\u0628\u0639\u0627\u064b-\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629: <\/strong><\/p>\n

\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u0633\u062a\u0646\u0628\u0627\u0637\u064a \u0648\u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a \u0648\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062d\u0627\u0644\u0629.<\/p>\n

\u062a\u0627\u0633\u0639\u0627\u064b-\u0645\u062c\u062a\u0645\u0639 \u0648\u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629<\/strong>.<\/p>\n

\u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u2013\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646- \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0646.<\/p>\n

2\/\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><\/p>\n

\u0646\u0633\u062a\u0639\u0631\u0636 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0645\u0639 \u0627\u0644\u0627\u0634\u0627\u0631\u0629 \u0627\u0644\u0649 \u0623\u0628\u0631\u0632 \u0645\u0644\u0627\u0645\u062d\u0647\u0627 \u0648\u0645\u0642\u0627\u0631\u0646\u062a\u0647\u0627 \u0628\u0645\u0627 \u062a\u062a\u0646\u0627\u0648\u0644\u0647:<\/p>\n

\u0623\u0648\u0644\u0627\u064b- \u062f\u0631\u0627\u0633\u0629 \u0644\u0627\u0641\u064a <\/strong>(2013<\/strong> \u0645): \u062a\u062a\u0645\u062b\u0644 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0627\u062a\u064a: \u0645\u0627 \u0647\u0649 \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631<\/p>\n

\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u061f<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u0623\u0647\u062f\u0627\u0641: \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062c\u0648\u062f \u0645\u0639\u0648\u0642\u0627\u062a \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0627\u062d\u0635\u0627\u0626\u064a\u0629 \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u0649 \u0627\u0644\u0623\u0631\u062f\u0646.<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u062a\u062d\u062f\u064a\u062b \u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u0649 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u0627\u0644\u0623\u0631\u062f\u0646 \u0648\u0636\u0631\u0648\u0631\u0629 \u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0648\u062a\u0628\u0646\u0649 \u0627\u0644\u0645\u0639\u062f\u0644 \u0643\u0645\u0631\u062d\u0644\u0629 \u0627\u0646\u062a\u0642\u0627\u0644\u064a\u0629 \u0644\u062a\u0628\u0646\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0644\u0630\u064a \u064a\u0642\u0648\u062f\u0647 \u0628\u062f\u0648\u0631\u0647 \u0627\u0644\u0649 \u062a\u0644\u0628\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0630\u0644\u0643 \u0636\u0645\u0646 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062d\u062f\u062f\u0629.<\/p>\n

\u062b\u0627\u0646\u064a\u0627\u064b: \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062c\u0639\u0627\u0631\u0627\u062a (2014\u0645):<\/strong><\/p>\n

\u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u0649 \u0645\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0647\u062f\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0645\u0646 \u0642\u0628\u0644 \u0643\u0627\u0641\u0629 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0630\u0644\u0643 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0630\u0627\u062a\u0647\u0627 \u0628\u0645\u0627 \u062a\u062a\u0636\u0645\u0646\u0647 \u0645\u0646 \u0623\u062c\u0647\u0632\u0629 \u0631\u0642\u0627\u0628\u064a\u0629 \u0639\u062f\u064a\u062f\u0629 \u0639\u062f\u064a\u0645 \u062c\u062f\u0648\u0649 \u060c \u0648 \u0633\u0644\u0637\u0629 \u062a\u0634\u0631\u064a\u0639 \u0645\u0627 \u062a\u0645\u062a\u0644\u0643\u0647 \u0645\u0646 \u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647\u0627 \u0623\u064a\u0636\u0627 \u0628\u0627\u0644\u062a\u063a\u0637\u064a\u0629 \u0639\u0644\u0649 \u062a\u0635\u0631\u0641\u0627\u062a \u0645\u0633\u0624\u0648\u0644\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0623\u062e\u064a\u0631\u0627 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0646\u0627\u0647\u064a\u0643 \u0639\u0646 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0623\u062b\u0628\u062a \u062c\u062f\u0627\u0631\u062a\u0647\u0627 \u0643\u062b\u064a\u0631 \u0645\u0646 \u062f\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0628\u0627\u0633\u062a\u062d\u062b\u0627\u062b \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u062d\u0644\u064a \u062d\u0648\u0644 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u062a\u064a \u062a\u062b\u064a\u0631\u0647\u0627 \u0648\u0647\u064a \u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0628\u0627\u0644\u0630\u0627\u062a \u0648\u0628\u0627\u0642\u064a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u060c \u0648\u064a\u0628\u0642\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0636\u0628\u0637 \u063a\u0627\u0626\u0628\u0627 \u0645\u063a\u064a\u0628\u0627 \u0639\u0646 \u0633\u0627\u062d\u0629 \u0636\u0628\u0637 \u0645\u0642\u062f\u0631\u0627\u062a\u0647 \u0648\u062b\u0631\u0648\u0627\u062a\u0647 \u0648\u0647\u0648 \u0627\u0644\u0634\u0639\u0628\u060c.<\/p>\n

\u0648\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0645\u0641\u0647\u0648\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u062c\u0647\u0629 \u0623\u0635\u062f\u0631\u0627\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u062a \u0627\u0644\u062a\u0649 \u062a\u062d\u0642\u0642\u0647\u0627\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u062a\u0649 \u062a\u0648\u062c\u0647 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0623\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u0649 \u062a\u0633\u062a\u0646\u062f \u0627\u0644\u064a\u0647\u0627 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u062a\u0639\u062a\u0628\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0627\u0646\u0639\u0643\u0627\u0633 \u0637\u0628\u064a\u0639\u064a \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f IFRSs \u0645\u0639 \u0645\u0627 \u064a\u0644\u0632\u0645 \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u062a\u062a\u0623\u062b\u0631 \u0628\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u0647\u0627 \u0648\u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0641\u064a\u0647\u0627\u060c \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u064a\u062d\u062a\u0627\u062c \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0648\u0623\u0647\u0645\u0647\u0627 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0643\u0627\u0641\u064a \u0644\u0644\u0643\u0627\u062f\u0631 \u0648\u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0633\u064a\u0645\u0627 \u0641\u0649 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629.<\/p>\n

\u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0645\u0648\u0627\u0635\u0644\u0629 \u0627\u0644\u0628\u062d\u062b \u0644\u062a\u0639\u0632\u064a\u0632 \u0645\u0641\u0627\u0647\u064a\u0645 \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\u0623\u062f\u0628 \u0627\u0644\u0641\u0643\u0631\u064a \u0641\u0649 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0647 \u0648\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u0641\u0627\u0647\u064a\u0645 \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f IFRSs \u0627\u0644\u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0641\u0649 \u062a\u0631\u0633\u064a\u062e \u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u062a\u0630\u0644\u064a\u0644 \u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0631\u0636 \u062a\u0628\u0646\u064a\u0647\u0627 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u0641\u064a\u0631 \u0628\u064a\u0626\u0629 \u0639\u0627\u0645\u0629.<\/p>\n

\u062b\u0627\u0644\u062b\u0627\u064b- \u062f\u0631\u0627\u0633\u0629 :(2015) Damak & Chatt \u060c <\/strong>(\u0623\u062b\u0631 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0639\u0644\u0649 \u062a\u0628\u0646\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IPSASs) \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629).<\/p>\n

\u0648\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649<\/strong>: \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u0649 \u0642\u062f \u062a\u0643\u0648\u0646 \u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0648\u0627\u0639\u062a\u0645\u0627\u062f \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 (IPSASs)\u060c \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0623\u0647\u0645 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u0649 \u062a\u0633\u0627\u0647\u0645 \u0641\u0649 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u062a\u0633\u0627\u0642 \u0648\u0627\u0644\u0645\u0648\u0627\u0621\u0645\u0629 \u0645\u0639 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0628\u064a\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \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 \u0648\u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u0629 \u0645\u0624\u0634\u0631\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629: \u0647\u0649 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0627\u0644\u062d\u0631\u064a\u0629 \u0648\u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629.<\/p>\n

\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0627\u062a\u064a\u0629<\/strong>: \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 \u0641\u0642\u0637 \u0647\u0649 \u0627\u0644\u062a\u0649 \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0645\u062d \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 ( IPSASs ) \u0646\u0638\u0631\u0627\u064b \u0644\u0645\u0627 \u062a\u0646\u0627\u062f\u0649 \u0628\u0647 \u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629.<\/p>\n

\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0622\u0644\u0627\u062a\u064a<\/strong>: \u0628\u062a\u0639\u0632\u064a\u0632 \u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0643\u0645\u062f\u062e\u0644 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648 \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.<\/p>\n

\u0631\u0627\u0628\u0639\u0627\u064b- \u062f\u0631\u0627\u0633\u0629: \u0639\u0644\u064a\u0648\u060c \u0646\u063a\u064a\u0632 (2018\u0645)\u060c <\/strong>\u062a\u0645\u062d\u0648\u0631\u062a \u0627\u0644\u0645\u0634\u0643\u0644\u0629 \u0641\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u0649: \u0645\u0627 \u0647\u0648 \u0648\u0627\u0642\u0639 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u0649 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u061f \u0648\u0645\u0627 \u062c\u0647\u0648\u062f \u0625\u0635\u0644\u0627\u062d\u0647 \u0644\u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 IPSASs \u061f.<\/p>\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0648\u0627\u0642\u0639 \u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 IPSASs \u060c \u0648\u0625\u0628\u0631\u0627\u0632 \u0645\u062f\u0649 \u0625\u0635\u0644\u0627\u062d \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645 \u0644\u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 IPSASs .<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a \u063a\u064a\u0631 \u0645\u0631\u0646 \u0648\u0644\u0627 \u064a\u0639\u0628\u0631 \u0639\u0646 \u062d\u0642\u064a\u0642\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u0649 \u0627\u0644\u062d\u0627\u0644\u0649 \u0645\u0645\u0627 \u0644\u0627 \u064a\u0636\u0645\u0646 \u0627\u0644\u062a\u0633\u064a\u064a\u0631 \u0627\u0644\u0641\u0639\u0627\u0644 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0648\u0623\u0646\u0647 \u0644\u0643\u064a \u064a\u0633\u062a\u062c\u064a\u0628 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0637\u0628\u064a\u0642 IPSASs \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0639\u0627\u0645\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0647\u062f\u0641 \u062a\u0631\u0634\u064a\u062f \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0646\u0642\u0635 \u0627\u0644\u0645\u0648\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a \u0648\u063a\u064a\u0627\u0628 \u0627\u0644\u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u062a\u0639\u064a\u0642 \u062a\u0637\u0628\u064a\u0642 IPSASs \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u060c \u0648\u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u062f\u0639\u064a\u0645 \u0634\u0641\u0627\u0641 \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0628\u062a\u0648\u0638\u064a\u0641 \u0623\u062f\u0648\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0641\u0639\u0627\u0644\u0629.<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0636\u0631\u0648\u0631\u0629 \u0645\u0633\u0627\u0646\u062f\u0629 \u0645\u062a\u062e\u0630\u064a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0645\u0634\u0631\u0648\u0639 \u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0628\u0646\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0638\u0631\u0648\u0641 \u0644\u0646\u062c\u0627\u062d \u0647\u0630\u0627 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u060c \u0643\u0630\u0644\u0643 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644.<\/p>\n

\u062e\u0627\u0645\u0633\u0627\u064b- \u0644\u0648\u0645\u0627\u064a\u0632\u064a\u0629 (2020) \u060c<\/strong> \u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062f\u0648\u0631\u0647 \u0641\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u0649 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0649 \u0641\u0649 \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n

\u062a\u0645\u062d\u0648\u0631\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u0649 \u0627\u0644\u0627\u062a\u0649: \u0625\u0644\u0649 \u0623\u064a \u0645\u062f\u0649 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0647\u0645 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0648\u062c\u0647 \u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u062d\u062f \u0645\u0646 \u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u061f<\/p>\n

\u062a\u0647\u062f\u0641 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649: \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0643\u0625\u062d\u062f\u0649 \u0627\u0644\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631.<\/p>\n

\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0644\u0627 \u064a\u0632\u0627\u0644 \u064a\u0639\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0644\u0627\u062a \u2013 \u062e\u0627\u0635\u0629 \u0641\u064a \u0638\u0644 \u062a\u0645\u0633\u0643\u0647\u0627 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0642\u062f\u064a-\u060c \u0631\u063a\u0645 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f\u060c \u0648\u0631\u063a\u0645 \u062a\u0648\u062c\u0647 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0625\u0644\u0649 \u062a\u0628\u0646\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\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0641\u064a \u0625\u0637\u0627\u0631 \u062a\u0648\u062c\u0647 \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0646\u062d\u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0642\u0627\u0645\u062a \u0628\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0623\u0647\u0645\u0647\u0627 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u062e\u0637\u0637 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u062f\u0648\u0644\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0643\u064a\u064a\u0641 \u0646\u0638\u0627\u0645\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0648\u0641\u0642 \u0645\u0627 \u062a\u0642\u062a\u0636\u064a\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0643\u064a\u064a\u0641 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0625\u0644\u0627 \u0623\u0646\u0647 \u0644\u0645 \u064a\u062a\u062c\u0633\u062f \u0639\u0644\u0649 \u0623\u0631\u0636 \u0627\u0644\u0648\u0627\u0642\u0639 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0633\u0628\u0627\u0628\u060c \u0647\u0630\u0627 \u0627\u0644\u062a\u0623\u062e\u0631 \u0627\u0644\u0630\u064a \u0642\u062f \u064a\u0646\u062c\u0631 \u0639\u0646\u0647 \u0622\u062b\u0627\u0631 \u0648\u062e\u064a\u0645\u0629\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0626\u0644\u0629\u060c \u0645\u0627 \u062c\u0639\u0644\u0647\u0627 \u062a\u062a\u062e\u0628\u0637 \u0641\u064a \u0645\u0648\u062c\u0627\u062a \u0645\u0633\u062a\u0645\u0631\u0629 \u0645\u0646 \u0627\u0644\u0641\u0633\u0627\u062f \u0627\u0644\u0645\u0627\u0644\u0649 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a.<\/p>\n

\u0633\u0627\u062f\u0633\u0627\u064b- \u062f\u0631\u0627\u0633\u0629 \u0645\u0646\u0635\u0648\u0631 (2023\u0645) \u060c <\/strong>\u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0641\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u0627\u062a\u0649: \u0647\u0644 \u064a\u062f\u0631\u0643 \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u062f\u0648\u0631 \u0648\u0623\u0647\u0645\u064a\u0629 \u062a\u0637\u0628\u064a\u0642 IPSASs \u0641\u0649 \u062f\u0639\u0645 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u061f \u0647\u0644 \u064a\u062f\u0631\u0643 \u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646 \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u0649 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0649 \u0627\u0644\u062d\u0627\u0644\u0649\u061f \u0648\u0645\u0627\u0647\u0649 \u0623\u0647\u0645 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0647\u0630\u0647 \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631\u0647\u0645\u061f .<\/p>\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u062a\u0648\u062c\u064a\u0647 \u0627\u0646\u062a\u0628\u0627\u0647 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0625\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0649 \u0641\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0637\u0628\u064a\u0642 IPSASs.<\/p>\n

\u0623\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0646 \u0647\u0646\u0627\u0643 \u0623\u062f\u0631\u0627\u0643\u0627\u064b \u0644\u062f\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u0649 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629 \u0644\u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0648\u0630\u0644\u0643 \u0644\u0627\u0646\u0647 \u0644\u0627 \u064a\u0648\u0641\u0631 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0641\u0649 \u062a\u0644\u0643 \u0627\u0644\u0648\u062d\u062f\u0627\u062a.<\/p>\n

\u0648\u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0645\u0627 \u064a\u062f\u0639\u0645 \u0648\u064a\u0639\u0632\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0644\u064a\u0644\u0627\u0626\u0645 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0641\u0649 \u0627\u0644\u0639\u0631\u0627\u0642\u060c \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 IPSASs.<\/p>\n

\u0627\u0644\u062a\u0639\u0644\u064a\u0642 \u0639\u0644\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><\/p>\n

\u0627\u0647\u062a\u0645\u062a \u0628\u062f\u0631\u0627\u0633\u0629 IPSASs \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u062a\u0646\u0627\u0648\u0644\u062a \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 IPSASs \u0641\u0649 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0648 \u062a\u0645\u062b\u0644\u062a \u0645\u0639\u0648\u0642\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0641\u0649 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0648 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0649 \u060c \u0648\u0647\u0646\u0627\u0643 \u0639\u062f\u0645 \u0627\u0644\u062c\u062f\u064a\u0629 \u0641\u064a \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0647\u062f\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u062d\u0633\u0628 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0641\u0633\u0627\u062f \u0644\u0644\u0639\u0627\u0645 2023 \u0641\u0623\u0646 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u064a\u062d\u062a\u0644 \u0627\u0644\u0645\u0631\u0643\u0632162 \u0645\u0646 \u0627\u062c\u0645\u0627\u0644\u0649 180 \u062f\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u060c \u0648\u063a\u064a\u0627\u0628 \u0627\u0644\u0627\u0631\u0627\u062f\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u060c \u0648\u0646\u062c\u062f \u0625\u0646 \u0623\u063a\u0644\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u064a\u0636\u0627 \u062a\u0646\u0627\u0648\u0644\u062a \u062f\u0648\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u062f\u0639\u0645 \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0628\u0627\u0644\u062a\u0627\u0644\u0649 \u0645\u0639\u0648\u0642\u0627\u062a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u0624\u062f\u0649 \u0627\u0644\u0649 \u063a\u064a\u0627\u0628 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 .<\/p>\n

\u0627\u0644\u0645\u062d\u0648\u0631 \u0627\u0644\u062b\u0627\u0646\u064a: \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: <\/strong>IPSAS<\/p>\n

\u0623\u0648\u0644\u0627\u064b: \u0645\u0627\u0647\u064a\u0629 \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: <\/strong>IPSAS<\/p>\n

1- \u064a\u0639\u0631\u0641\u0647\u0627 \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: \u0628\u0623\u0646\u0647\u0627 \u062a\u0648\u0636\u062d \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 \u0648\u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u062a\u0649 \u062a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0625\u062d\u062f\u0627\u062b \u0641\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0639\u0627\u0645. (\u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u0649 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c 2009 \u0645).<\/p>\n

2- \u062a\u0639\u0631\u064a\u0641 \u0623\u062e\u0631 \u0647\u0649 \u0645\u062c\u0645\u0648\u0639\u0647 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 IPSASB \u201c” \u0628\u063a\u0631\u0636 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u0649 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u0649 \u062c\u0645\u064a\u0639 \u0627\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u062a\u0633\u062a\u0646\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0644\u0649 \u201cIFRS\u201d \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u201cIASB\u201d.(\u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062f\u0648\u0644\u0649 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646\u060c 2015 \u0645 )<\/p>\n

3- \u062a\u0639\u0631\u064a\u0641 IPSAS: \u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0630\u0627\u062a \u0635\u0628\u063a\u0629 \u0625\u0639\u0644\u0627\u0645\u064a\u0629 \u062a\u0637\u0628\u0642 \u0641\u064a \u0643\u0627\u0645\u0644 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0623\u0648 \u0645\u062d\u0644\u064a\u0629 \u0648\u0641\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629. (\u0646\u062c\u0648\u0649 \u060c \u0643\u064a\u0631\u060c2018).<\/p>\n

\u0648\u0639\u0644\u064a\u0647 \u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 : \u0647\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0630\u0627\u062a \u062c\u0648\u062f\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0630\u0627 \u062a\u0645 \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u062a\u062d\u0635\u0644 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0639\u0643\u0633 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 .<\/p>\n

\u062b\u0627\u0646\u064a\u0627\u064b:: \u0647\u064a\u0643\u0644 \u0644\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/strong><\/p>\n

\u064a\u0648\u0636\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1) \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/p>\n

\u0627\u0644\u062c\u062f\u0648\u0644 \u0631\u0642\u0645 (1)<\/strong><\/p>\n

    \n
  1. \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0641\u0642\u0627\u064c \u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/strong><\/li>\n<\/ol>\n\n\n\n\n\n\n\n\n\n\n
    \u0645<\/strong><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/strong><\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 IPSASs<\/strong><\/td>\n<\/tr>\n
    1<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u0649 (\u0627\u0644\u0623\u0635\u0648\u0644 \u2013 \u0627\u0644\u062e\u0635\u0648\u0645)<\/td>\n1- \u0645\u062e\u0632\u0648\u0646 (12)<\/p>\n

    2- \u0639\u0642\u0648\u062f \u0627\u0644\u0627\u064a\u062c\u0627\u0631 (13)<\/p>\n

    3- \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 (16).<\/p>\n

    4- \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a (17).<\/p>\n

    5- \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 (19).<\/p>\n

    6- \u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u0648\u0644\u062f\u0629 \u062f\u0627\u062e\u0644\u064a\u0627\u064b (21).<\/p>\n

    7- <\/strong>\u0625\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0648\u0644\u062f\u0629 (26)<\/p>\n

    8- \u0627\u0644\u0632\u0631\u0627\u0639\u0629 (27).<\/p>\n

    9- \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u0644\u0645\u0648\u0633\u0629 (31).<\/p>\n

    10- \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0645\u062a\u064a\u0627\u0632 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a: \u0627\u0644\u0645\u0627\u0646\u062d (32).<\/p>\n

    11- \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0632\u0645\u064a\u0644\u0629 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 (36).<\/p>\n

    12- \u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (39).<\/p>\n

    13- \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (41)<\/p>\n

    14- \u0627\u0644\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (42).<\/td>\n<\/tr>\n

    2<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u0649<\/td>\n\n
      \n
    1. \u0622\u062b\u0627\u0631 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0623\u062c\u0646\u0628\u064a (4).<\/li>\n
    2. \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 (5).<\/li>\n
    3. \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u0628\u0627\u062f\u0644\u064a\u0629 (9).<\/li>\n
    4. \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u0646\u0634\u0627\u0621 (11).<\/li>\n
    5. \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062a\u0628\u0627\u062f\u0644\u064a\u0629 ( \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a) (23).<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
    3<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c<\/td>\n1- <\/strong>\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0641\u0635\u0644\u0629 (34).<\/p>\n

    2- \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 (35).<\/p>\n

      \n
    1. \u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0645\u0634\u062a\u0631\u0643\u0629 (37).4<\/li>\n
    2. \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0646\u062f\u0645\u0627\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (40).<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
    4<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n1- \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u0649 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0636\u062e\u0645 \u0627\u0644\u0645\u0631\u062a\u0641\u0639 (10).<\/p>\n
      \n
    1. \u0627\u0644\u0625\u062d\u062f\u0627\u062b \u0628\u0639\u062f \u062a\u0627\u0631\u064a\u062e \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 (14)<\/li>\n
    2. \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0642\u064a\u0627\u0633 (29).<\/li>\n
    3. – \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a (2).<\/li>\n
    4. \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a (18).<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
    5<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n1- <\/strong>\u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (1).<\/p>\n

    2- \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 (3).<\/p>\n

    3- \u0639\u0631\u0636 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0641\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (24).<\/p>\n

    4-\u0627\u0644\u0627\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0639\u0631\u0636 (28).<\/td>\n<\/tr>\n

    6<\/td>\n\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d<\/td>\n\n
      \n
    1. \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0639\u0646 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 (20).<\/li>\n
    2. \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062d\u0643\u0648\u0645\u0649 \u0627\u0644\u0639\u0627\u0645 (22).<\/li>\n
    3. \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a (30)<\/li>\n
    4. \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u062d\u0635\u0635 \u0641\u0649 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0623\u062e\u0631\u0649 (38).<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
    7<\/td>\n\u0645\u0639\u064a\u0627\u0631 \u062a\u0628\u0646\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u064a<\/td>\n\u062a\u0628\u0646\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u064a (33).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u0627\u062d\u062b\u0629 2024\u0645<\/p>\n

    \u062a\u0646\u0642\u0633\u0645 \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 \u0627\u0644\u0649 \u0642\u0633\u0645\u064a\u0646: <\/strong><\/p>\n

    \u0623- \u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0641\u0642\u0627\u064b \u0644\u0627\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0643\u0645\u0627 \u064a\u0644\u0649 :<\/strong><\/p>\n

      \n
    1. \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u0649 \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0627\u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u0645\u0627\u0644\u0649 \u0644\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u0649 \u062a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648 \u0627\u0644\u0642\u064a\u0627\u0633 \u0648 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0649 \u0627\u0644\u0627\u0635\u0648\u0644 \u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a.<\/li>\n
    2. \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u0649 \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0623\u062f\u0627\u0621 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0648\u062a\u0647\u062a\u0645 \u0628\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0648 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0628\u0627\u0644\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0648 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a .<\/li>\n
    3. \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c: \u062a\u0647\u062f\u0641 \u0639\u0646 \u0628\u064a\u0627\u0646 \u0627\u0644\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0649 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629..<\/li>\n
    4. \u0645\u0639\u0627\u064a\u064a\u0631 \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 : \u062a\u062d\u062f\u062f \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0639\u0631\u0636 \u0648 \u0627\u0644\u0627\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0627\u064a\u0636\u0627\u062d\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/li>\n
    5. \u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0639\u0631\u0636 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u0633\u0628 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0648 \u062a\u0628\u064a\u0646 \u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0637\u0631\u0642 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li>\n
    6. \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u062a\u0641\u0635\u062d \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0641\u0649 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/li>\n
    7. \u0645\u0639\u064a\u0627\u0631 \u062a\u0628\u0646\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u064a. \u062a\u062d\u062f\u062f \u0627\u0644\u0623\u0633\u0633 \u0627\u0644\u062a\u0649 \u064a\u062c\u0628 \u0625\u062a\u0628\u0627\u0639\u0647\u0627 \u0644\u062a\u0628\u0646\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642.<\/li>\n<\/ol>\n