{"id":706,"date":"2026-03-21T13:33:03","date_gmt":"2026-03-21T13:33:03","guid":{"rendered":"https:\/\/vsdkhcom.bigscoots-staging.com\/?p=706"},"modified":"2026-04-12T08:47:24","modified_gmt":"2026-04-12T08:47:24","slug":"%e1%9e%96%e1%9e%b8%e1%9e%86%e1%9f%92%e1%9e%93%e1%9e%b6%e1%9f%86-%e1%9f%a2%e1%9f%a0%e1%9f%a1%e1%9f%a5-%e1%9e%8a%e1%9e%9b%e1%9f%8b-%e1%9f%a2%e1%9f%a0%e1%9f%a2%e1%9f%a5-cifrs-%e1%9e%9f%e1%9e%98%e1%9f%92","status":"publish","type":"post","link":"https:\/\/vsdkh.com\/km\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/","title":{"rendered":"\u1796\u17b8 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5 \u178a\u179b\u17cb \u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u17d6 \u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1782\u17bd\u179a\u178f\u17d2\u179a\u17c0\u1798\u1781\u17d2\u179b\u17bd\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1790\u17d2\u1798\u17b8"},"content":{"rendered":"<p><a href=\"https:\/\/www.acar.gov.kh\/\">\u1793\u17b7\u1799\u178f\u1780\u179a\u200b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u200b\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 (ACAR)<\/a> \u1794\u17b6\u1793\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1799\u17c9\u17b6\u1784\u1796\u17c1\u1789\u179b\u17c1\u1789\u1793\u17bc\u179c\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17a2\u1793\u17d2\u178f\u179a\u1787\u17b6\u178f\u17b7\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1781\u17d2\u1793\u17b6\u178f\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798) \u1787\u17b6\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17a2\u1793\u17d2\u178f\u179a\u1787\u17b6\u178f\u17b7\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798)\u17d4.<\/p>\n\n\n\n<p>\u1780\u17d2\u179a\u17bb\u1798\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u17a2\u1793\u17d2\u178f\u179a\u1787\u17b6\u178f\u17b7 (IASB) \u1794\u17b6\u1793\u1785\u17c1\u1789\u1795\u17d2\u179f\u17b6\u1799\u179f\u17c0\u179c\u1797\u17c5\u178e\u17c2\u1793\u17b6\u17c6\u179b\u17be\u1780\u1791\u17b8\u1794\u17b8 <a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/ifrs-for-smes\/english\/2025\/ifrs-for-smes.pdf?bypass=on\">\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1780\u17d2\u1793\u17bb\u1784\u1781\u17c2\u1780\u17bb\u1798\u17d2\u1797\u17c8 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e5<\/a>, \u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u178a\u17c2\u179b\u1787\u17b6\u178a\u17c2\u1793\u179f\u1798\u178f\u17d2\u1790\u1780\u17b7\u1785\u17d2\u1785\u1798\u17bd\u1799\u178a\u17c2\u179b\u17a2\u1793\u17bb\u1798\u17d0\u178f IFRS \u178a\u17c4\u1799\u179f\u17d2\u179c\u17d0\u1799\u1794\u17d2\u179a\u179c\u178f\u17d2\u178f\u17b7 \u1793\u17b7\u1784 IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1793\u17b9\u1784\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796\u1793\u17c1\u17c7\u1787\u17b6 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (\u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e5 \u17ac\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u179b\u17be\u1780\u1791\u17b8\u1794\u17b8)\u17d4.<\/p>\n\n\n\n<p>\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1790\u17d2\u1798\u17b8\u1793\u17c1\u17c7\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179a\u1799\u17c8\u1796\u17c1\u179b\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u178a\u17c2\u179b\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8 1 \u1781\u17c2\u1798\u1780\u179a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027 \u17ac\u1780\u17d2\u179a\u17c4\u1799\u1793\u17c1\u17c7 \u178a\u17c4\u1799\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1798\u17bb\u1793\u1780\u17b6\u179b\u1780\u17c6\u178e\u178f\u17cb\u17d4.<\/p>\n\n\n\n<p>\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u178a\u17c2\u179b\u1780\u17c6\u1796\u17bb\u1784\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5 (\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u179b\u17be\u1780\u1791\u17b8\u1796\u17b8\u179a) \u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1793\u17c1\u17c7\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1793\u17c5\u1791\u17bc\u1791\u17b6\u17c6\u1784\u1782\u17c4\u179b\u1793\u1799\u17c4\u1794\u17b6\u1799\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1794\u17d2\u179a\u1796\u17d0\u1793\u17d2\u1792\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1793\u17b7\u1784\u179f\u1798\u178f\u17d2\u1790\u1797\u17b6\u1796\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e1. \u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1796\u17c1\u1789\u179b\u17c1\u1789\u1793\u17c3 IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u179a\u1794\u179f\u17cb\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6<\/h3>\n\n\n\n<p>\u1785\u17b6\u1794\u17cb\u178f\u17b6\u17c6\u1784\u1796\u17b8\u1780\u17b6\u179a\u1794\u1784\u17d2\u1780\u17be\u178f ACAR \u1780\u17d2\u179a\u17c4\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179f\u17d2\u178f\u17b8\u1796\u17b8\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u1793\u17b7\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 (\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e6) \u1793\u17b7\u1784\u17a2\u1793\u17bb\u1780\u17d2\u179a\u17b9\u178f\u17d2\u1799\u179b\u17c1\u1781 \u17e1\u17e1\u17e3 ANKR\/PK \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1794\u17d2\u179a\u1796\u17d2\u179a\u17b9\u178f\u17d2\u178f\u1791\u17c5\u179a\u1794\u179f\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1780\u17d2\u179a\u17c4\u1798\u1780\u17b6\u179a\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u179a\u1794\u179f\u17cb\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a\u179f\u17c1\u179c\u17b6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1798\u17b7\u1793\u1798\u17c2\u1793\u1792\u1793\u17b6\u1782\u17b6\u179a \u1793\u17b7\u1784\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e6\u17e8 MEF\/BK (\u17e2\u17e0\u17e0\u17e9) \u2014 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u179a\u1794\u17d2\u179a\u1780\u17b6\u179f\u17b1\u17d2\u1799\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1780\u17d2\u179a\u179f\u17bd\u1784\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785 \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1780\u17cf\u178a\u17bc\u1785\u1787\u17b6\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u1794\u17d2\u179a\u1780\u17b6\u179f\u179b\u17c1\u1781 \u17e0\u17e9\u17e7\/\u17e0\u17e9 MF-NAC (\u17e2\u17e0\u17e0\u17e9) \u2014 \u179f\u17d2\u178f\u17b8\u1796\u17b8\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6 CIFRS \u1793\u17b7\u1784 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1780\u17d2\u179a\u17bb\u1798\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1787\u17b6\u178f\u17b7 \u1780\u17d2\u179a\u179f\u17bd\u1784\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785 \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1794\u17b6\u1793\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1782\u17c4\u179b\u1793\u1799\u17c4\u1794\u17b6\u1799\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u1793\u17c3\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u17a2\u1793\u17d2\u178f\u179a\u1787\u17b6\u178f\u17b7 100%\u17d4.<\/p>\n\n\n\n<p>\u1793\u17c1\u17c7\u1798\u17b6\u1793\u1793\u17d0\u1799\u1790\u17b6 IFRS \u1780\u17d2\u179b\u17b6\u1799\u1787\u17b6 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1798\u17b6\u1793\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u1787\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8; \u17a0\u17be\u1799 IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1780\u17d2\u179b\u17b6\u1799\u1787\u17b6 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1798\u17b7\u1793\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u1787\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8\u17d4.<\/p>\n\n\n\n<p>\u1787\u17b6\u179b\u1791\u17d2\u1792\u1795\u179b \u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b IASB \u1785\u17c1\u1789 IFRS \u1790\u17d2\u1798\u17b8\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5) \u179c\u17b6\u1793\u17b9\u1784\u1780\u17d2\u179b\u17b6\u1799\u1787\u17b6\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u1787\u17b6\u178f\u17b7\u178a\u17c4\u1799\u179f\u17d2\u179c\u17d0\u1799\u1794\u17d2\u179a\u179c\u178f\u17d2\u178f\u17b7\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u1791\u17c1\u179f\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u2014 \u178a\u17c4\u1799\u1782\u17d2\u1798\u17b6\u1793\u1780\u17b6\u179a\u1780\u17c2\u1794\u17d2\u179a\u17c2 \u17ac\u1780\u17b6\u179a\u1796\u1793\u17d2\u1799\u17b6\u179a\u1796\u17c1\u179b\u17a1\u17be\u1799\u17d4.<\/p>\n\n\n\n<p><strong>\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u17d6<\/strong><\/p>\n\n\n\n<p><strong>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (SME) \u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1791\u17b6\u17c6\u1784\u17a2\u179f\u17cb\u178a\u17c2\u179b\u1780\u17c6\u1796\u17bb\u1784\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u1780\u17d2\u179a\u17c4\u1798 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e1\u17e5 \u1793\u17b9\u1784\u178f\u17d2\u179a\u17bc\u179c\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1791\u17c5 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1786\u17d2\u1793\u17b6\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17c2\u179b\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u1796\u17b8\u1790\u17d2\u1784\u17c3\u1791\u17b8\u17e1 \u1781\u17c2\u1798\u1780\u179a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e7 \u17ac\u1798\u17bb\u1793\u1793\u17c1\u17c7 \u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1796\u17bd\u1780\u1782\u17c1\u1787\u17d2\u179a\u17be\u179f\u179a\u17be\u179f\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u1798\u17bb\u1793\u17a2\u17b6\u1799\u17bb\u17d4.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. \u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u1790\u17b6\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1798\u17b6\u1793\u179b\u1780\u17d2\u1781\u178e\u17c8\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u17b6\u1793\u17cb\u1787\u17b6\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798<\/h3>\n\n\n\n<p>\u1780\u17d2\u179a\u17c4\u1798\u200b\u1795\u17d2\u1793\u17c2\u1780\u200b\u1791\u17b8 1 \u2013 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u200b\u1781\u17d2\u1793\u17b6\u178f\u200b\u178f\u17bc\u1785 \u1793\u17b7\u1784\u200b\u1798\u1792\u17d2\u1799\u1798\u200b\u1793\u17c3\u200b\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u200b\u1790\u17d2\u1798\u17b8\u17d6 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u200b\u1792\u17bb\u1793\u200b\u178f\u17bc\u1785 \u1793\u17b7\u1784\u200b\u1798\u1792\u17d2\u1799\u1798 (SME) \u1782\u17ba\u1787\u17b6\u200b\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u200b\u178a\u17c2\u179b\u200b\u1782\u17d2\u1798\u17b6\u1793\u200b\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u200b\u1787\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8 \u17a0\u17be\u1799\u200b\u179c\u17b6\u200b\u179a\u17c0\u1794\u1785\u17c6\u200b\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u200b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u200b\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u200b\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u200b\u1791\u17bc\u1791\u17c5\u200b\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u200b\u17a2\u17d2\u1793\u1780\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u200b\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c5\u200b\u178a\u17bc\u1785\u1787\u17b6\u200b\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u17b7\u1793 \u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a \u1793\u17b7\u1799\u178f\u1780\u179a \u17a2\u17d2\u1793\u1780\u200b\u1795\u17d2\u178f\u179b\u17cb\u200b\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1780\u1798\u17d2\u1785\u17b8 \u17ac\u200b\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1792\u179a\u200b\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u17d4.<\/p>\n\n\n\n<p>\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1785\u17c1\u1789\u17a7\u1794\u1780\u179a\u178e\u17cd\u1794\u17c6\u178e\u17bb\u179b \u17ac\u17a7\u1794\u1780\u179a\u178e\u17cd\u1797\u17b6\u1782\u17a0\u17ca\u17bb\u1793\u1787\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8 \u17ac\u1780\u17b6\u1793\u17cb\u1780\u17b6\u1794\u17cb\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17d2\u179a\u17bb\u1798\u17a2\u17d2\u1793\u1780\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c5\u1799\u17c9\u17b6\u1784\u1791\u17bc\u179b\u17c6\u1791\u17bc\u179b\u17b6\u1799 (\u178a\u17bc\u1785\u1787\u17b6\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u1791\u1791\u17bd\u179b\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1794\u1789\u17d2\u1789\u17be) \u1798\u17b6\u1793\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u1781\u17bb\u179f\u178f\u17d2\u179a\u17bc\u179c\u1787\u17b6\u179f\u17b6\u1792\u17b6\u179a\u178e\u17c8 \u17a0\u17be\u1799\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f CIFRS (IFRS \u1796\u17c1\u1789\u179b\u17c1\u1789) \u1787\u17c6\u1793\u17bd\u179f\u179c\u17b7\u1789\u17d4.<\/p>\n\n\n\n<p><strong>\u1782\u1793\u17d2\u179b\u17b9\u17c7\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p><strong>\u1794\u17d2\u179a\u179f\u17b7\u1793\u1794\u17be\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u178a\u17b6\u1780\u17cb\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1794\u17d2\u179a\u1785\u17b6\u17c6\u1786\u17d2\u1793\u17b6\u17c6\u1787\u17b6\u1798\u17bd\u1799 ACAR \u17a0\u17be\u1799\u1798\u17b7\u1793\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1785\u17bb\u17c7\u1794\u1789\u17d2\u1787\u17b8 \u17ac\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1787\u17b6\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1791\u17c1 \u17a2\u17d2\u1793\u1780\u1791\u17c6\u1793\u1784\u1787\u17b6\u179f\u17d2\u1790\u17b7\u178f\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17b6\u179b\u1797\u17b6\u1796 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u17d4.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e3. \u1780\u17b6\u179a\u17a2\u17b6\u1794\u17cb\u178a\u17c1\u178f\u1782\u17c4\u179b\u1782\u17c6\u1793\u17b7\u178f \u1793\u17b7\u1784\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u179b\u17be\u1780\u1791\u17b8\u1794\u17b8\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u1780\u17c2\u179b\u1798\u17d2\u17a2\u1782\u17c4\u179b\u1782\u17c6\u1793\u17b7\u178f\u179f\u17d2\u179a\u1794\u178f\u17b6\u1798\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u1782\u17c4\u179b\u1782\u17c6\u1793\u17b7\u178f\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e8 \u179a\u1794\u179f\u17cb IASB\u17d4.<\/p>\n\n\n\n<p>\u1780\u17b6\u179a\u17a2\u17b6\u1794\u17cb\u178a\u17c1\u178f\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1794\u17c6\u1795\u17bb\u178f\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 2 - \u1782\u17c4\u179b\u1782\u17c6\u1793\u17b7\u178f \u1793\u17b7\u1784\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u1791\u17bc\u1791\u17c5\u179a\u17bd\u1798\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1796\u1784\u17d2\u179a\u17b9\u1784\u1780\u17b6\u179a\u178f\u17c6\u178e\u17b6\u1784\u178a\u17cf\u179f\u17d2\u1798\u17c4\u17c7\u178f\u17d2\u179a\u1784\u17cb \u1793\u17b7\u1784\u1797\u17b6\u1796\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792;<\/li>\n\n\n\n<li>\u1793\u17b7\u1799\u1798\u1793\u17d0\u1799\u200b\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u200b\u1787\u17b6\u1784\u200b\u1798\u17bb\u1793\u200b\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u200b\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 \u1794\u17c6\u178e\u17bb\u179b \u1793\u17b7\u1784\u200b\u1797\u17b6\u1782\u17a0\u17ca\u17bb\u1793; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1795\u17d2\u178f\u17c4\u178f\u179b\u17be\u1781\u17d2\u179b\u17b9\u1798\u179f\u17b6\u179a\u1787\u17b6\u1787\u17b6\u1784\u179a\u17bc\u1794\u179a\u17b6\u1784 \u1793\u17b7\u1784\u179a\u17bc\u1794\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17d2\u1793\u1780\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u179a \u1793\u17b7\u1784\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1780\u17b6\u179a\u1780\u17c2\u179b\u1798\u17d2\u17a2\u1782\u17c4\u179b\u1782\u17c6\u1793\u17b7\u178f\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u1796\u1784\u17d2\u179a\u17b9\u1784\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u179a\u179c\u17b6\u1784 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1793\u17b7\u1784 CIFRS \u1796\u17c1\u1789\u179b\u17c1\u1789 \u178a\u17c4\u1799\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1797\u17b6\u1796\u179f\u17ca\u17b8\u179f\u1784\u17d2\u179c\u17b6\u1780\u17cb\u1782\u17d2\u1793\u17b6\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1793\u17c5\u1782\u17d2\u179a\u1794\u17cb\u179c\u17b7\u179f\u17d0\u1799\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e4. \u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1794\u1785\u17d2\u1785\u17c1\u1780\u1791\u17c1\u179f\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1796\u17b8\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5<\/h3>\n\n\n\n<p>\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (IFRS for SMEs Accounting Standard) (\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u179b\u17be\u1780\u1791\u17b8\u1794\u17b8 \u1781\u17c2\u1780\u17bb\u1798\u17d2\u1797\u17c8 \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5) \u178e\u17c2\u1793\u17b6\u17c6\u1780\u17b6\u179a\u1780\u17c2\u1794\u17d2\u179a\u17c2\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1798\u17bd\u1799\u1785\u17c6\u1793\u17bd\u1793\u178a\u17c2\u179b\u1798\u17b6\u1793\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u1780\u17b6\u179a\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u179f\u17d2\u179a\u1794\u1782\u17d2\u1793\u17b6\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u1793\u17c3 CIFRS \u1796\u17c1\u1789\u179b\u17c1\u1789 \u1781\u178e\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u179a\u1780\u17d2\u179f\u17b6\u1794\u17b6\u1793\u1793\u17bc\u179c\u179f\u1798\u17b6\u1798\u17b6\u178f\u17d2\u179a \u1793\u17b7\u1784\u1797\u17b6\u1796\u179f\u17b6\u1798\u1789\u17d2\u1789\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178f\u17bc\u1785\u17d7\u17d4.<\/p>\n\n\n\n<p>\u1780\u17b6\u179a\u1780\u17c2\u1794\u17d2\u179a\u17c2\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u179b\u17cb\u1791\u17b6\u17c6\u1784\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb \u1793\u17b7\u1784\u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784 \u1780\u17cf\u178a\u17bc\u1785\u1787\u17b6\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793 \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u178a\u17bc\u1785\u1787\u17b6 \u17a7\u1794\u1780\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u17d4.<\/p>\n\n\n\n<p>\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c4\u1798\u1793\u17c1\u17c7\u1782\u17ba\u1787\u17b6\u179f\u17c1\u1785\u1780\u17d2\u178f\u17b8\u179f\u1784\u17d2\u1781\u17c1\u1794\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u178a\u17c2\u179b\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u1794\u17c6\u1795\u17bb\u178f\u1785\u17c6\u1796\u17c4\u17c7\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u1780. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 9 \u2013 \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179a\u17bd\u1798 \u1793\u17b7\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u178a\u17b6\u1785\u17cb\u178a\u17c4\u1799\u17a1\u17c2\u1780<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1790\u17d2\u1798\u17b8\u1793\u17c1\u17c7\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u17c6\u1796\u17b8\u1782\u17c6\u179a\u17bc\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u178f\u17c2\u1798\u17bd\u1799 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c \u17e9.\u17e4-\u17e9.\u17e6) \u178a\u17c2\u179b\u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u179f\u17b6\u1798\u1789\u17d2\u1789\u1793\u17bc\u179c\u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u1790\u17b6\u178f\u17be\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1798\u17bd\u1799\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1798\u17bd\u1799\u1791\u17c0\u178f\u17ac\u17a2\u178f\u17cb\u17d4.<\/p>\n\n\n\n<p>\u1780\u17d2\u179a\u17c4\u1798\u1793\u17b7\u1799\u1798\u1793\u17d0\u1799\u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796 \u17a2\u17d2\u1793\u1780\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u17a2\u17d2\u1793\u1780\u1791\u1791\u17bd\u179b\u1795\u179b\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b\u1781\u17d2\u179b\u17bd\u1793\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u17a2\u17c6\u178e\u17b6\u1785\u179b\u17be\u17a2\u17d2\u1793\u1780\u1791\u1791\u17bd\u179b\u1795\u179b\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782;<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb \u17ac\u179f\u17b7\u1791\u17d2\u1792\u17b7\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u1795\u179b\u1785\u17c6\u178e\u17c1\u1789\u17a2\u1790\u17c1\u179a\u1796\u17b8\u1780\u17b6\u179a\u1785\u17bc\u179b\u179a\u17bd\u1798\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793 \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u179f\u1798\u178f\u17d2\u1790\u1797\u17b6\u1796\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u17a2\u17c6\u178e\u17b6\u1785\u179a\u1794\u179f\u17cb\u179c\u17b6\u178a\u17be\u1798\u17d2\u1794\u17b8\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u179b\u17cb\u1795\u179b\u1785\u17c6\u178e\u17c1\u1789\u1791\u17b6\u17c6\u1784\u1793\u17c4\u17c7\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1793\u17c1\u17c7\u1787\u17c6\u1793\u17bd\u179f\u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u178a\u17cf\u179f\u17d2\u1798\u17bb\u1782\u179f\u17d2\u1798\u17b6\u1789\u1787\u17b6\u1784\u1793\u17c3\u17a2\u17c6\u178e\u17b6\u1785\u1794\u17c4\u17c7\u1786\u17d2\u1793\u17c4\u178f \u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799 \u1793\u17b7\u1784\u179a\u1784\u17d2\u179c\u17b6\u1793\u17cb\u178a\u17c2\u179b\u1794\u17d2\u179a\u17be\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 2015\u17d4.<\/p>\n\n\n\n<p>\u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (SMEs) \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17a1\u17be\u1784\u179c\u17b7\u1789\u1793\u17bc\u179c\u1780\u17b6\u179a\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u17d2\u179a\u17b6\u1794\u17cb\u1791\u17b6\u17c6\u1784\u17a2\u179f\u17cb \u1793\u17b7\u1784\u1780\u17c6\u178e\u178f\u17cb\u1790\u17b6\u178f\u17be\u1796\u17bd\u1780\u1782\u17c1\u1794\u17c6\u1796\u17c1\u1789\u178f\u17b6\u1798\u1793\u17b7\u1799\u1798\u1793\u17d0\u1799\u1790\u17d2\u1798\u17b8\u1793\u17c3\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u178a\u17c2\u179a\u17ac\u1791\u17c1\u17d4.<\/p>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p>\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u1787\u17b6\u1780\u1793\u17d2\u179b\u17c2\u1784\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1787\u17b6\u1785\u17d2\u179a\u17be\u1793\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u1787\u17b6\u1780\u17d2\u179a\u17bb\u1798\u178a\u17c2\u179b\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u178a\u17c4\u1799\u1782\u17d2\u179a\u17bd\u179f\u17b6\u179a \u17ac\u178f\u17b6\u1798\u179a\u1799\u17c8\u179a\u1785\u1793\u17b6\u179f\u1798\u17d2\u1796\u17d0\u1793\u17d2\u1792\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u178a\u17c2\u179b\u1796\u17b8\u1798\u17bb\u1793\u1785\u17b6\u178f\u17cb\u1791\u17bb\u1780\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1794\u17bb\u178f\u17d2\u179a\u179f\u1798\u17d2\u1796\u17d0\u1793\u17d2\u1792\u1798\u17bd\u1799\u1785\u17c6\u1793\u17bd\u1793\u1787\u17b6\u179f\u1798\u17d2\u1796\u17d0\u1793\u17d2\u1792\u1798\u17b7\u178f\u17d2\u178f \u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7\u17a2\u17b6\u1785\u178f\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u179a\u179c\u17b6\u1784\u1796\u17bd\u1780\u1782\u17c1\u1791\u17b6\u17c6\u1784\u1796\u17b8\u179a\u17d4.<\/p>\n\n\n\n<p>\u17af\u1780\u179f\u17b6\u179a\u178f\u17d2\u179a\u17b9\u1798\u178f\u17d2\u179a\u17bc\u179c\u1793\u17c3\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784 \u1793\u17b7\u1784\u1797\u179f\u17d2\u178f\u17bb\u178f\u17b6\u1784\u1782\u17b6\u17c6\u1791\u17d2\u179a\u1793\u17b9\u1784\u1798\u17b6\u1793\u179f\u17b6\u179a\u17c8\u179f\u17c6\u1781\u17b6\u1793\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1782\u17c4\u179b\u1794\u17c6\u178e\u1784\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u17af\u1780\u179f\u17b6\u179a ACAR\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 9.4\u20139.6, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (2025)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u1781. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 11 \u2013 \u17a7\u1794\u1780\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb (\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u1796\u17b8\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 11 \u1793\u17b7\u1784 12 \u1798\u17bb\u1793\u17d7)<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u1794\u1789\u17d2\u1785\u17bc\u179b\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 \u17e1\u17e1 \u1793\u17b7\u1784 \u17e1\u17e2 \u1796\u17b8\u1798\u17bb\u1793\u1791\u17c5\u1787\u17b6\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 \u17e1\u17e1 \u178a\u17cf\u1791\u17bc\u179b\u17c6\u1791\u17bc\u179b\u17b6\u1799\u178f\u17c2\u1798\u17bd\u1799 - \u17a7\u1794\u1780\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u178a\u17c2\u179b\u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u1787\u17b6\u1784\u1798\u17bb\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb \u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u17d4.<\/p>\n\n\n\n<p>\u1780\u17c6\u178e\u17c2\u1791\u1798\u17d2\u179a\u1784\u17cb\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u179a\u17bd\u1798\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u179a\u1780\u17d2\u179f\u17b6\u1794\u17d2\u179a\u1797\u17c1\u1791\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784\u1796\u17b8\u179a (\u1790\u17d2\u179b\u17c3\u178a\u17be\u1798\u179a\u17c6\u179b\u179f\u17cb \u1793\u17b7\u1784\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799\u178f\u17b6\u1798\u179a\u1799\u17c8\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17c1\u1789 \u17ac\u1780\u17b6\u179a\u1781\u17b6\u178f\u1794\u1784\u17cb),<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u178a\u1780\u1785\u17c1\u1789\u1793\u17bc\u179c\u1787\u1798\u17d2\u179a\u17be\u179f\u178a\u17be\u1798\u17d2\u1794\u17b8\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f IAS 39,<\/li>\n\n\n\n<li>\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1780\u17b6\u1793\u17cb\u178f\u17c2\u1794\u17d2\u179a\u179f\u17be\u179a\u17a1\u17be\u1784 \u178a\u17c2\u179b\u1782\u17d2\u179a\u1794\u178a\u178e\u17d2\u178f\u1794\u17cb\u179b\u17be\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u17a5\u178e\u1791\u17b6\u1793 \u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u179f\u17b6\u1785\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b \u1793\u17b7\u1784\u1780\u17b6\u179a\u179c\u17b7\u1797\u17b6\u1782\u1780\u17b6\u179b\u1780\u17c6\u178e\u178f\u17cb \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u178a\u1780\u1785\u17c1\u1789\u1793\u17bc\u179c\u1794\u17c6\u178e\u17bb\u179b \u1780\u17b6\u179a\u1791\u17bc\u1791\u17b6\u178f\u17cb\u179f\u1784 \u1793\u17b7\u1784\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u17b6\u179a\u1796\u17b6\u179a\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799\u179f\u17b6\u1798\u1789\u17d2\u1789\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1782\u17c6\u179a\u17bc\u200b\u1793\u17c3\u200b\u1780\u17b6\u179a\u200b\u1781\u17b6\u178f\u1794\u1784\u17cb\u200b\u1793\u17c5\u200b\u178f\u17c2\u200b\u1794\u1793\u17d2\u178f\u200b\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u200b\u178f\u17b6\u1798\u200b\u179c\u17b7\u1792\u17b8\u179f\u17b6\u179f\u17d2\u178f\u17d2\u179a\u200b\u1781\u17b6\u178f\u1794\u1784\u17cb\u200b\u178a\u17c2\u179b\u200b\u1780\u17be\u178f\u200b\u17a1\u17be\u1784 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 11.25\u201311.28) \u178a\u17c2\u179b\u200b\u1780\u17d2\u179a\u17c4\u1798\u200b\u179c\u17b7\u1792\u17b8\u179f\u17b6\u179f\u17d2\u178f\u17d2\u179a\u200b\u1793\u17c1\u17c7 \u1780\u17b6\u179a\u200b\u1781\u17b6\u178f\u1794\u1784\u17cb\u200b\u178f\u17d2\u179a\u17bc\u179c\u200b\u1794\u17b6\u1793\u200b\u1791\u1791\u17bd\u179b\u200b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u200b\u179b\u17bb\u17c7\u178f\u17d2\u179a\u17b6\u200b\u178f\u17c2\u200b\u1798\u17b6\u1793\u200b\u1797\u179f\u17d2\u178f\u17bb\u178f\u17b6\u1784\u200b\u1787\u17b6\u1780\u17cb\u179f\u17d2\u178f\u17c2\u1784\u200b\u1793\u17c3\u200b\u1780\u17b6\u179a\u200b\u1781\u17b6\u178f\u1794\u1784\u17cb \u2014 \u178a\u17bc\u1785\u1787\u17b6\u200b\u1780\u17b6\u179a\u200b\u1781\u1780\u1781\u17b6\u1793\u200b\u179f\u1784\u200b\u1794\u17c6\u178e\u17bb\u179b \u1780\u17b6\u179a\u200b\u179b\u17c6\u1794\u17b6\u1780\u200b\u1795\u17d2\u1793\u17c2\u1780\u200b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u200b\u1799\u17c9\u17b6\u1784\u200b\u179f\u17c6\u1781\u17b6\u1793\u17cb \u17ac\u200b\u1780\u17b6\u179a\u200b\u179a\u17c6\u179b\u17c4\u1797\u200b\u179b\u17be\u200b\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6 \u2014 \u1787\u17b6\u1787\u17b6\u1784\u200b\u178f\u17b6\u1798\u200b\u179a\u1799\u17c8\u200b\u1782\u17c6\u179a\u17bc\u200b\u1793\u17c3\u200b\u1780\u17b6\u179a\u200b\u1781\u17b6\u178f\u1794\u1784\u17cb\u200b\u17a5\u178e\u1791\u17b6\u1793\u200b\u178a\u17c2\u179b\u200b\u179a\u17c6\u1796\u17b9\u1784\u200b\u1791\u17bb\u1780 (ECL) \u178a\u17c2\u179b\u200b\u1798\u17b6\u1793\u200b\u1791\u179f\u17d2\u179f\u1793\u179c\u17b7\u179f\u17d0\u1799\u200b\u1791\u17c5\u200b\u1798\u17bb\u1781\u17d4.<\/p>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p>\u1780\u17d2\u179a\u17c4\u1798 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1786\u17d2\u1793\u17b6\u17c6\u17e2\u17e0\u17e2\u17e5 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u178a\u17c2\u179b\u1798\u17b6\u1793\u1794\u17c6\u178e\u17bb\u179b\u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1791\u1791\u17bd\u179b\u1785\u17d2\u179a\u17be\u1793 \u179f\u1798\u178f\u17bb\u179b\u17d2\u1799\u17a2\u1793\u17d2\u178f\u179a\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 \u17ac\u1780\u17b7\u1785\u17d2\u1785\u1796\u17d2\u179a\u1798\u1796\u17d2\u179a\u17c0\u1784\u1787\u17bd\u179b\u178f\u17d2\u179a\u17a1\u1794\u17cb\u1798\u1780\u179c\u17b7\u1789 \u1782\u17bd\u179a\u178f\u17c2\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17a1\u17be\u1784\u179c\u17b7\u1789\u1793\u17bc\u179c\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1790\u1799\u1785\u17bb\u17c7\u178f\u1798\u17d2\u179b\u17c3\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1\u17d4.<\/p>\n\n\n\n<p>\u1781\u178e\u17c8\u1796\u17c1\u179b\u178a\u17c2\u179b\u1782\u17c6\u179a\u17bc\u1793\u17c3\u1780\u17b6\u179a\u1781\u17b6\u178f\u1794\u1784\u17cb\u178a\u17c2\u179b\u1780\u17be\u178f\u17a1\u17be\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u1780\u17d2\u179f\u17b6\u1791\u17bb\u1780 \u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1794\u1784\u17d2\u1780\u17be\u1793\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u17a2\u17c6\u1796\u17b8\u1782\u17bb\u178e\u1797\u17b6\u1796\u17a5\u178e\u1791\u17b6\u1793 \u1780\u17b6\u179b\u1780\u17c6\u178e\u178f\u17cb \u1793\u17b7\u1784\u179f\u17d2\u1790\u17b6\u1793\u1797\u17b6\u1796\u179f\u17b6\u1785\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1780\u1793\u17d2\u179b\u17c2\u1784\u178a\u17c2\u179b\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793 \u1793\u17b7\u1784\u17a5\u178e\u1791\u17b6\u1793\u17a2\u17d2\u1793\u1780\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb\u1782\u17ba\u1787\u17b6\u179a\u17bf\u1784\u1792\u1798\u17d2\u1798\u178f\u17b6\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 \u17e1\u17e1.\u17e1\u2013\u17e1\u17e1.\u17e3, \u17e1\u17e1.\u17e1\u17e4\u2013\u17e1\u17e1.\u17e2\u17e8, \u17e1\u17e1.\u17e3\u17e3\u2013\u17e1\u17e1.\u17e4\u17e3\u1781, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (\u17e2\u17e0\u17e2\u17e5)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u1782. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 12 \u2013 \u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 (\u1795\u17d2\u1793\u17c2\u1780\u1790\u17d2\u1798\u17b8)<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u1794\u1793\u17d2\u1790\u17c2\u1798\u178a\u17cf\u179f\u17c6\u1781\u17b6\u1793\u17cb\u1798\u17bd\u1799\u1785\u17c6\u1796\u17c4\u17c7\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u1782\u17ba\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u17c6\u1796\u17b8\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 \u17e1\u17e2 \u2013 \u1780\u17b6\u179a\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 \u178a\u17c2\u179b\u1794\u1784\u17d2\u179a\u17bd\u1794\u1794\u1784\u17d2\u179a\u17bd\u1798\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u17a2\u17c6\u1796\u17b8\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 \u178a\u17c2\u179b\u1796\u17b8\u1798\u17bb\u1793\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1781\u17d2\u1785\u17b6\u178f\u17cb\u1781\u17d2\u1785\u17b6\u1799\u1796\u17b6\u179f\u1796\u17c1\u1789\u1795\u17d2\u1793\u17c2\u1780\u1795\u17d2\u179f\u17c1\u1784\u17d7\u17d4.<\/p>\n\n\n\n<p>\u179b\u1780\u17d2\u1781\u178e\u17c8\u1796\u17b7\u179f\u17c1\u179f\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u179a\u17bd\u1798\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1793\u17b7\u1799\u1798\u1793\u17d0\u1799\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb \u1793\u17b7\u1784\u179f\u17ca\u17b8\u179f\u1784\u17d2\u179c\u17b6\u1780\u17cb\u1782\u17d2\u1793\u17b6\u1793\u17c3\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 \u1787\u17b6\u178f\u1798\u17d2\u179b\u17c3\u178a\u17c2\u179b\u1793\u17b9\u1784\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u178a\u17be\u1798\u17d2\u1794\u17b8\u179b\u1780\u17cb\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 \u17ac\u1794\u1784\u17cb\u178a\u17be\u1798\u17d2\u1794\u17b8\u1795\u17d2\u1791\u17c1\u179a\u1794\u17c6\u178e\u17bb\u179b\u1780\u17d2\u1793\u17bb\u1784\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u178e\u17d2\u178f\u17b6\u1794\u17cb\u1792\u17d2\u1793\u17b6\u1794\u17cb (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 12.5),<\/li>\n\n\n\n<li>\u1794\u1784\u17d2\u1780\u17be\u1793\u178b\u17b6\u1793\u17b6\u1793\u17bb\u1780\u17d2\u179a\u1798\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799\u1794\u17b8\u1780\u1798\u17d2\u179a\u17b7\u178f (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 12.9\u201312.13) \u178a\u17c4\u1799\u1795\u17d2\u178f\u179b\u17cb\u17a2\u17b6\u1791\u17b7\u1797\u17b6\u1796\u178a\u179b\u17cb\u1792\u17b6\u178f\u17bb\u1785\u17bc\u179b\u178a\u17c2\u179b\u17a2\u17b6\u1785\u179f\u1784\u17d2\u1780\u17c1\u178f\u1783\u17be\u1789 \u1793\u17b7\u1784\u1797\u179f\u17d2\u178f\u17bb\u178f\u17b6\u1784\u178a\u17c2\u179b\u1798\u17b6\u1793\u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u179b\u17be\u1791\u17b8\u1795\u17d2\u179f\u17b6\u179a \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1794\u17d2\u179a\u179f\u17be\u179a\u17a1\u17be\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1794\u1785\u17d2\u1785\u17c1\u1780\u1791\u17c1\u179f\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3 \u1792\u17b6\u178f\u17bb\u1785\u17bc\u179b\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7 \u1793\u17b7\u1784\u1797\u17b6\u1796\u179a\u179f\u17be\u1794\u1785\u17c6\u1796\u17c4\u17c7\u1780\u17b6\u179a\u179f\u1793\u17d2\u1798\u178f\u17cb\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p>\u1795\u17d2\u1793\u17c2\u1780\u1790\u17d2\u1798\u17b8\u1793\u17c1\u17c7 \u1798\u17b6\u1793\u1797\u17b6\u1796\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792\u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u1785\u17c6\u1796\u17c4\u17c7\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6 \u178a\u17c2\u179b\u1798\u17b6\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782 \u17a7\u1794\u1780\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u17ac\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1797\u17b6\u1782\u17b8\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792 \u178a\u17c2\u179b\u179c\u17b6\u179f\u17cb\u179c\u17c2\u1784\u178f\u17b6\u1798\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799\u17d4.<\/p>\n\n\n\n<p>\u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1793\u17b6\u1793\u17b6\u1782\u17bd\u179a\u1792\u17b6\u1793\u17b6\u1790\u17b6\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u17a2\u17b6\u1785\u1782\u17b6\u17c6\u1791\u17d2\u179a\u1794\u17b6\u1793 \u1793\u17b7\u1784\u1798\u17b6\u1793\u17af\u1780\u179f\u17b6\u179a\u178f\u17d2\u179a\u17b9\u1798\u178f\u17d2\u179a\u17bc\u179c\u17d4 \u1780\u17d2\u1793\u17bb\u1784\u1780\u179a\u178e\u17b8\u178a\u17c2\u179b\u1782\u17d2\u1798\u17b6\u1793\u1791\u17b8\u1795\u17d2\u179f\u17b6\u179a\u179f\u1780\u1798\u17d2\u1798 \u1794\u1785\u17d2\u1785\u17c1\u1780\u1791\u17c1\u179f\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1798\u17b6\u1793\u178f\u1798\u17d2\u179b\u17b6\u1797\u17b6\u1796 \u1793\u17b7\u1784\u179f\u1798\u17a0\u17c1\u178f\u17bb\u1795\u179b\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 12.1\u201312.13, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (2025)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u1783. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 19 \u2013 \u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u1793\u17c3\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u179f\u17bb\u1785\u17d2\u1786\u1793\u17d2\u1791\u17c8<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 19 \u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796\u1799\u17c9\u17b6\u1784\u1785\u17d2\u179a\u17be\u1793\u178a\u17be\u1798\u17d2\u1794\u17b8\u17b1\u17d2\u1799\u179f\u17d2\u179a\u1794\u1793\u17b9\u1784\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c IFRS 3 (2008)\u17d4.<\/p>\n\n\n\n<p>\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u179a\u17bd\u1798\u1798\u17b6\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17c6\u178e\u178f\u17cb\u1790\u17b6\u178f\u17be\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u1798\u17bd\u1799\u178f\u17c6\u178e\u17b6\u1784\u17b1\u17d2\u1799\u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u1793\u17c3\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798 \u17ac\u1780\u17b6\u179a\u1791\u17b7\u1789\u1799\u1780\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 19.4A\u201319.4C)\u17d4.<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1794\u17d2\u179a\u179f\u17be\u179a\u17a1\u17be\u1784\u1793\u17c3 <strong>\u179c\u17b7\u1792\u17b8\u179f\u17b6\u179f\u17d2\u178f\u17d2\u179a\u1791\u17b7\u1789\u1799\u1780<\/strong>, \u178a\u17c2\u179b\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u1780\u17c6\u178e\u178f\u17cb\u17a2\u178f\u17d2\u178f\u179f\u1789\u17d2\u1789\u17b6\u178e\u17a2\u17d2\u1793\u1780\u1791\u17b7\u1789 \u1780\u17b6\u179a\u1780\u17c6\u178e\u178f\u17cb\u1780\u17b6\u179b\u1794\u179a\u17b7\u1785\u17d2\u1786\u17c1\u1791\u1791\u17b7\u1789 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1794\u17c6\u178e\u17bb\u179b\u178a\u17c2\u179b\u17a2\u17b6\u1785\u1780\u17c6\u178e\u178f\u17cb\u17a2\u178f\u17d2\u178f\u179f\u1789\u17d2\u1789\u17b6\u178e\u1794\u17b6\u1793\u178f\u17b6\u1798\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 19.7\u201319.13)\u17d4.<\/li>\n\n\n\n<li><strong>\u179f\u17bb\u1785\u17d2\u1786\u1793\u17d2\u1791\u17c8<\/strong> \u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1794\u1793\u17d2\u178f\u179a\u17c6\u179b\u179f\u17cb \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1780\u17b6\u179a\u178e\u17c2\u1793\u17b6\u17c6\u1780\u17b6\u1793\u17cb\u178f\u17c2\u1785\u17d2\u1794\u17b6\u179f\u17cb\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u1780\u17c6\u178e\u178f\u17cb\u179a\u1794\u179f\u17cb\u1781\u17d2\u179b\u17bd\u1793 <strong>\u1787\u17b8\u179c\u17b7\u178f\u1798\u17b6\u1793\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd<\/strong>, \u1798\u17b7\u1793\u179b\u17be\u179f\u1796\u17b8 <strong>\u17e1\u17e0 \u1786\u17d2\u1793\u17b6\u17c6<\/strong>, \u1793\u17b7\u1784\u179b\u17be\u1780\u17b6\u179a\u179f\u1798\u17d2\u178f\u17c2\u1784 <strong>\u1780\u17b6\u179a\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17a1\u17be\u1784\u179c\u17b7\u1789\u17a2\u17c6\u1796\u17b8\u1797\u17b6\u1796\u1791\u1793\u17cb\u1781\u17d2\u179f\u17c4\u1799<\/strong> (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c \u17e1\u17e9.\u17e2\u17e3\u2013\u17e1\u17e9.\u17e2\u17e4)\u17d4.<\/li>\n\n\n\n<li><strong>\u1780\u17b6\u179a\u1785\u17c6\u178e\u17b6\u1799\u1791\u17b6\u1780\u17cb\u1791\u1784\u1793\u17b9\u1784\u1780\u17b6\u179a\u1791\u17b7\u1789\u1799\u1780<\/strong> \u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1785\u17c6\u178e\u17b6\u1799\u1793\u17c5\u1796\u17c1\u179b\u1780\u17be\u178f\u17a1\u17be\u1784 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 19.18)\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/p>\n\n\n\n<p>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1787\u17b6\u1785\u17d2\u179a\u17be\u1793\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u179a\u17b8\u1780\u1785\u1798\u17d2\u179a\u17be\u1793\u178f\u17b6\u1798\u179a\u1799\u17c8\u1780\u17b6\u179a\u1791\u17b7\u1789\u1799\u1780 \u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u179a\u1785\u1793\u17b6\u179f\u1798\u17d2\u1796\u17d0\u1793\u17d2\u1792\u17a1\u17be\u1784\u179c\u17b7\u1789 \u17ac\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1780\u17d2\u179a\u17bb\u1798\u17a1\u17be\u1784\u179c\u17b7\u1789\u17d4 \u17a2\u1784\u17d2\u1782\u1797\u17b6\u1796\u1793\u17b6\u1793\u17b6\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1792\u17b6\u1793\u17b6\u1790\u17b6 \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1786\u17d2\u179b\u17bb\u17c7\u1794\u1789\u17d2\u1785\u17b6\u17c6\u1784\u1799\u17c9\u17b6\u1784\u178f\u17d2\u179a\u17b9\u1798\u178f\u17d2\u179a\u17bc\u179c\u17a2\u17c6\u1796\u17b8\u179b\u1780\u17d2\u1781\u178e\u17c8\u1793\u17c3\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a \u2014 \u178a\u17c4\u1799\u1794\u17c2\u1784\u1785\u17c2\u1780\u179a\u179c\u17b6\u1784\u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u1793\u17c3\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1796\u17b7\u178f\u1794\u17d2\u179a\u17b6\u1780\u178a \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u17b7\u1789\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 \u2014 \u17a0\u17be\u1799\u1790\u17b6 \u179f\u17bb\u1785\u17d2\u1786\u1793\u17d2\u1791\u17c8\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u17c6\u179b\u179f\u17cb\u1787\u17b6\u1794\u17d2\u179a\u1796\u17d0\u1793\u17d2\u1792 \u1793\u17b7\u1784\u179f\u17b6\u1780\u179b\u17d2\u1794\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1780\u17b6\u179a\u1785\u17bb\u17c7\u1781\u17d2\u179f\u17c4\u1799\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 19.4A\u201319.24, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (2025)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u1784. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 23 \u2013 \u1785\u17c6\u178e\u17bc\u179b\u1796\u17b8\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6\u1787\u17b6\u1798\u17bd\u1799\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793<\/h3>\n\n\n\n<p>\u1794\u17d2\u179a\u17a0\u17c2\u179b\u1787\u17b6\u1780\u17b6\u179a\u1780\u17c2\u1794\u17d2\u179a\u17c2\u178a\u17cf\u1798\u17b6\u1793\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1794\u17c6\u1795\u17bb\u178f \u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u1787\u17c6\u1793\u17bd\u179f\u1782\u17c6\u179a\u17bc\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1785\u17b6\u179f\u17cb\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u1782\u17c6\u179a\u17bc\u1790\u17d2\u1798\u17b8\u1798\u17bd\u1799 <strong>\u1780\u17d2\u179a\u1794\u1781\u17d0\u178e\u17d2\u178c\u1794\u17d2\u179a\u17b6\u17c6\u1787\u17c6\u17a0\u17b6\u1793<\/strong> \u178a\u17c4\u1799\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd\u179f\u17d2\u1793\u17bc\u179b\u1793\u17c3 IFRS 15 (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c 23.5):<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u1780\u17c6\u178e\u178f\u17cb\u17a2\u178f\u17d2\u178f\u179f\u1789\u17d2\u1789\u17b6\u178e\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6\u1787\u17b6\u1798\u17bd\u1799\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793;<\/li>\n\n\n\n<li>\u1780\u17c6\u178e\u178f\u17cb\u200b\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u200b\u1793\u17c3\u200b\u1780\u17b6\u179a\u200b\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f;<\/li>\n\n\n\n<li>\u1780\u17c6\u178e\u178f\u17cb\u178f\u1798\u17d2\u179b\u17c3\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a;<\/li>\n\n\n\n<li>\u1794\u17c2\u1784\u1785\u17c2\u1780\u178f\u1798\u17d2\u179b\u17c3\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u1791\u17c5\u17b1\u17d2\u1799\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f; \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b (\u17ac\u1793\u17c5\u1796\u17c1\u179b\u178a\u17c2\u179b) \u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1794\u17c6\u1796\u17c1\u1789\u17d4.<\/li>\n<\/ol>\n\n\n\n<p>\u1780\u17b6\u179a\u1795\u17d2\u178f\u17c4\u178f\u17a2\u17b6\u179a\u1798\u17d2\u1798\u178e\u17cd\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1796\u17b8 &quot;\u1780\u17b6\u179a\u1795\u17d2\u1791\u17c1\u179a\u17a0\u17b6\u1793\u17b7\u1797\u17d0\u1799 \u1793\u17b7\u1784\u179a\u1784\u17d2\u179c\u17b6\u1793\u17cb&quot; \u1791\u17c5\u1787\u17b6 <strong>\u1780\u17b6\u179a\u1795\u17d2\u1791\u17c1\u179a\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784<\/strong> (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c \u17e2\u17e3.\u17e9\u2013\u17e2\u17e3.\u17e1\u17e2) \u178a\u17c4\u1799\u200b\u178f\u1798\u17d2\u179a\u17b9\u1798\u200b\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u200b\u1785\u17c6\u178e\u17bc\u179b\u200b\u179a\u1794\u179f\u17cb\u200b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u200b\u1792\u17bb\u1793\u200b\u178f\u17bc\u1785 \u1793\u17b7\u1784\u200b\u1798\u1792\u17d2\u1799\u1798\u200b\u1787\u17b6\u1798\u17bd\u1799\u1793\u17b9\u1784\u200b\u1780\u17b6\u179a\u1796\u17b7\u178f\u200b\u179f\u17c1\u178a\u17d2\u178b\u1780\u17b7\u1785\u17d2\u1785\u200b\u1798\u17bc\u179b\u178a\u17d2\u178b\u17b6\u1793\u200b\u1793\u17c3\u200b\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u200b\u1793\u17c1\u17c7\u17d4.<\/p>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (SMEs) \u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u178a\u17bc\u1785\u1787\u17b6 \u179f\u17c6\u178e\u1784\u17cb \u17a2\u1785\u179b\u1793\u1791\u17d2\u179a\u1796\u17d2\u1799 \u1780\u17b6\u179a\u17a2\u1794\u17cb\u179a\u17c6 \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8 \u1793\u17b9\u1784\u179a\u1784\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1781\u17d2\u179b\u17b6\u17c6\u1784\u1794\u17c6\u1795\u17bb\u178f\u17d4.<\/p>\n\n\n\n<p>\u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7 \u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1782\u17bd\u179a\u178f\u17c2\u1786\u17d2\u179b\u17bb\u17c7\u1794\u1789\u17d2\u1785\u17b6\u17c6\u1784\u1796\u17b8\u1782\u17c6\u179a\u17bc\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u1791\u17c1\u179a\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1791\u17c5\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793 \u178a\u17c2\u179b\u178f\u1798\u17d2\u179a\u17bc\u179c\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1780\u17b6\u179a\u179c\u17b7\u1797\u17b6\u1782\u178a\u17c4\u1799\u1794\u17d2\u179a\u17bb\u1784\u1794\u17d2\u179a\u1799\u17d0\u178f\u17d2\u1793\u1787\u17b6\u1784\u1798\u17bb\u1793\u17a2\u17c6\u1796\u17b8\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6 \u1796\u17d2\u179a\u17b9\u178f\u17d2\u178f\u17b7\u1780\u17b6\u179a\u178e\u17cd\u179f\u17c6\u1781\u17b6\u1793\u17cb\u17d7\u1793\u17c3\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f \u1793\u17b7\u1784\u1794\u17d2\u179a\u1780\u17b6\u179a\u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u17a2\u1790\u17c1\u179a\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 \u17e2\u17e3.\u17e5\u2013\u17e2\u17e3.\u17e1\u17e2, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (\u17e2\u17e0\u17e2\u17e5)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u1785. \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 7 \u2013 \u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u179b\u17c6\u17a0\u17bc\u179a\u179f\u17b6\u1785\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb<\/h3>\n\n\n\n<p>\u1780\u17b6\u179a\u1780\u17c2\u1794\u17d2\u179a\u17c2\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u1794\u1784\u17d2\u1780\u17be\u1793\u178f\u1798\u17d2\u179b\u17b6\u1797\u17b6\u1796\u178a\u17c4\u1799\u178e\u17c2\u1793\u17b6\u17c6\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1790\u17d2\u1798\u17b8\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u1780\u17b6\u179a\u1795\u17d2\u179f\u17c7\u1795\u17d2\u179f\u17b6\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1794\u17c6\u178e\u17bb\u179b\u178a\u17c2\u179b\u1780\u17be\u178f\u1785\u17c1\u1789\u1796\u17b8\u179f\u1780\u1798\u17d2\u1798\u1797\u17b6\u1796\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793<\/strong> (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c \u17e7.\u17e1\u17e9\u1780); \u1793\u17b7\u1784<\/li>\n\n\n\n<li><strong>\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u17d2\u1793\u1780\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb<\/strong> (\u1780\u1790\u17b6\u1781\u178e\u17d2\u178c \u17e7.\u17e1\u17e9\u1781\u2013\u17e7.\u17e1\u17e9\u1782)\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u1792\u17d2\u179c\u17be\u17a2\u17c4\u1799\u1794\u17d2\u179a\u179f\u17be\u179a\u17a1\u17be\u1784\u1793\u17bc\u179c\u1780\u17b6\u179a\u1799\u179b\u17cb\u178a\u17b9\u1784\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb\u17a2\u17c6\u1796\u17b8\u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1791\u1791\u17bd\u179b\u1794\u17b6\u1793 \u1793\u17b7\u1784\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793 \u1793\u17b7\u1784\u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u17a5\u178e\u1791\u17b6\u1793\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u178a\u179b\u17cb\u179f\u17b6\u1785\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b \u1793\u17b7\u1784\u179f\u17d2\u1790\u17b7\u179a\u1797\u17b6\u1796\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/p>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p><br>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u178a\u17c2\u179b\u1796\u17b9\u1784\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u17a5\u178e\u1791\u17b6\u1793\u17a2\u17d2\u1793\u1780\u1795\u17d2\u1782\u178f\u17cb\u1795\u17d2\u1782\u1784\u17cb\u179a\u1799\u17c8\u1796\u17c1\u179b\u1781\u17d2\u179b\u17b8 \u17ac\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1780\u1798\u17d2\u1785\u17b8\u179b\u17be\u179f\u17a5\u178e\u1791\u17b6\u1793\u1796\u17b8\u1792\u1793\u17b6\u1782\u17b6\u179a \u2014 \u178a\u17c2\u179b\u1787\u17b6\u179a\u17bf\u1784\u1792\u1798\u17d2\u1798\u178f\u17b6\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u1796\u17b6\u178e\u17b7\u1787\u17d2\u1787\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1795\u179b\u17b7\u178f\u1780\u1798\u17d2\u1798 \u2014 \u17a5\u17a1\u17bc\u179c\u1793\u17c1\u17c7\u178f\u17d2\u179a\u17bc\u179c\u178f\u17c2\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1780\u17b6\u179a\u179a\u17c0\u1794\u1785\u17c6\u1791\u17b6\u17c6\u1784\u1793\u17c1\u17c7\u17b1\u17d2\u1799\u1794\u17b6\u1793\u1785\u17d2\u1794\u17b6\u179f\u17cb\u179b\u17b6\u179f\u17cb\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179a\u1794\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179a\u1794\u179f\u17cb\u1796\u17bd\u1780\u1782\u17c1 \u178a\u17be\u1798\u17d2\u1794\u17b8\u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1791\u17b7\u178a\u17d2\u178b\u1797\u17b6\u1796\u1790\u17d2\u179b\u17b6\u1793\u17c3\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u179f\u17b6\u1785\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb \u1793\u17b7\u1784\u179f\u1780\u1798\u17d2\u1798\u1797\u17b6\u1796\u179f\u1784\u1794\u17c6\u178e\u17bb\u179b\u17d4.<\/p>\n\n\n\n<pre class=\"wp-block-preformatted\">\u17af\u1780\u179f\u17b6\u179a\u1799\u17c4\u1784\u17d6 \u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 7.19A\u20137.19C, CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (2025)<\/pre>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e5. \u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1796\u17b8 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1791\u17c5 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798<\/h3>\n\n\n\n<p>\u178a\u17c6\u178e\u17be\u179a\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u178a\u17b9\u1780\u1793\u17b6\u17c6\u178a\u17c4\u1799 <strong>\u1795\u17d2\u1793\u17c2\u1780\u1791\u17b8 35 \u2013 \u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1791\u17c5 IFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 SMEs<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u1780\u17b6\u179b\u1794\u179a\u17b7\u1785\u17d2\u1786\u17c1\u1791\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb <strong>\u179a\u1799\u17c8\u1796\u17c1\u179b\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1791\u17b8 1 \u1781\u17c2\u1798\u1780\u179a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2027 \u17ac\u1780\u17d2\u179a\u17c4\u1799\u1793\u17c1\u17c7<\/strong>.<\/li>\n\n\n\n<li><strong>\u1780\u17b6\u179a\u1785\u17b7\u1789\u17d2\u1785\u17b9\u1798\u1780\u17bc\u1793\u1798\u17bb\u1793\u17a2\u17b6\u1799\u17bb\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f<\/strong>, \u17a7\u1791\u17b6\u17a0\u179a\u178e\u17cd\u1785\u17b6\u1794\u17cb\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e6\u17d4.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u1793\u17b8\u178f\u17b7\u179c\u17b7\u1792\u17b8\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a<\/strong><\/h4>\n\n\n\n<p>\u1793\u17c5\u1790\u17d2\u1784\u17c3\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a (\u1780\u17b6\u179a\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u1793\u17c3\u179a\u1799\u17c8\u1796\u17c1\u179b\u1794\u17d2\u179a\u17c0\u1794\u1792\u17c0\u1794\u178a\u17c6\u1794\u17bc\u1784\u1794\u17c6\u1795\u17bb\u178f \u1787\u17b6\u1792\u1798\u17d2\u1798\u178f\u17b6 <strong>\u1790\u17d2\u1784\u17c3\u1791\u17b8 1 \u1781\u17c2\u1798\u1780\u179a\u17b6 \u1786\u17d2\u1793\u17b6\u17c6 2026<\/strong>):<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb<\/strong> \u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1794\u17c6\u178e\u17bb\u179b\u1791\u17b6\u17c6\u1784\u17a2\u179f\u17cb\u178a\u17c2\u179b\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17d2\u179a\u17c4\u1798\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1790\u17d2\u1798\u17b8\u17d4.<\/li>\n\n\n\n<li><strong>\u179b\u17c2\u1784\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb<\/strong> \u179a\u1794\u179f\u17cb\u179a\u1794\u179a\u178a\u17c2\u179b\u179b\u17c2\u1784\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u1791\u17c0\u178f\u17a0\u17be\u1799 (\u17a7\u1791\u17b6\u17a0\u179a\u178e\u17cd \u1780\u17b6\u179a\u1796\u1793\u17d2\u1799\u17b6\u179a\u1796\u17c1\u179b\u17a0\u17bd\u179f\u179f\u1798\u17d0\u1799)\u17d4.<\/li>\n\n\n\n<li><strong>\u1785\u17b6\u178f\u17cb\u1790\u17d2\u1793\u17b6\u1780\u17cb\u17a1\u17be\u1784\u179c\u17b7\u1789<\/strong> \u179a\u1794\u179f\u17cb\u179a\u1794\u179a\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a (\u17a7\u1791\u17b6\u17a0\u179a\u178e\u17cd \u178f\u1798\u17d2\u179b\u17c3\u1791\u17c5\u178f\u17b6\u1798\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799)\u17d4.<\/li>\n\n\n\n<li><strong>\u1780\u17c2\u178f\u1798\u17d2\u179a\u17bc\u179c\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u178a\u17c2\u179b\u179a\u1780\u17d2\u179f\u17b6\u1791\u17bb\u1780<\/strong> \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1795\u179b\u1794\u17c9\u17c7\u1796\u17b6\u179b\u17cb\u1794\u17d2\u179a\u1798\u17bc\u179b\u1795\u17d2\u178f\u17bb\u17c6\u17d4.<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u1780\u17b6\u179a\u179b\u17be\u1780\u179b\u17c2\u1784 \u1793\u17b7\u1784\u1787\u1798\u17d2\u179a\u17be\u179f<\/strong><\/h4>\n\n\n\n<p>\u1798\u17b6\u178f\u17d2\u179a\u17b6 \u17e3\u17e5 \u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1797\u17b6\u1796\u1794\u178f\u17cb\u1794\u17c2\u1793\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1794\u17b6\u1793\u1794\u1789\u17d2\u1785\u1794\u17cb <strong>\u1780\u17b7\u1785\u17d2\u1785\u179f\u1793\u17d2\u1799\u17b6\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793<\/strong> \u1798\u17bb\u1793\u1790\u17d2\u1784\u17c3\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u1798\u17b7\u1793\u1785\u17b6\u17c6\u1794\u17b6\u1785\u17cb\u1794\u1789\u17d2\u1787\u17b6\u1780\u17cb\u17a1\u17be\u1784\u179c\u17b7\u1789\u1791\u17c1\u17d4.<\/li>\n\n\n\n<li>\u1787\u1798\u17d2\u179a\u17be\u179f\u178a\u17be\u1798\u17d2\u1794\u17b8\u178a\u17b6\u1780\u17cb\u1796\u17b6\u1780\u17d2\u1799 <strong>\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1785\u17c6\u178e\u17bc\u179b \u1793\u17b7\u1784\u1780\u17b6\u179a\u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u17d2\u1793\u17b6\u17a2\u17b6\u1787\u17b8\u179c\u1780\u1798\u17d2\u1798\u1790\u17d2\u1798\u17b8\u1793\u17b6\u1796\u17c1\u179b\u17a2\u1793\u17b6\u1782\u178f<\/strong>.<\/li>\n\n\n\n<li>\u179f\u17b6\u1798\u1789\u17d2\u1789 <strong>\u1780\u17b6\u179a\u200b\u1780\u17c6\u178e\u178f\u17cb\u200b\u17a1\u17be\u1784\u200b\u179c\u17b7\u1789\u200b\u1793\u17bc\u179c\u200b\u178f\u1798\u17d2\u179b\u17c3\u200b\u1799\u17bb\u178f\u17d2\u178f\u17b7\u1792\u1798\u17cc<\/strong> \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u1791\u17d2\u179a\u1796\u17d2\u1799\u179f\u1798\u17d2\u1794\u178f\u17d2\u178f\u17b7\u178a\u17c2\u179b\u1798\u17b6\u1793\u179f\u17d2\u179a\u17b6\u1794\u17cb\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u1794\u179a\u17b7\u1794\u1791\u200b\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u17d6<\/strong><\/p>\n\n\n\n<p>\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (SMEs) \u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1780\u17d2\u179a\u17c4\u1798 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 2015 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (SMEs) \u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u1795\u17c2\u1793\u1780\u17b6\u179a\u178a\u17c6\u1794\u17bc\u1784\u17a2\u1793\u17bb\u1789\u17d2\u1789\u17b6\u178f\u17b1\u17d2\u1799\u1798\u17b6\u1793\u1796\u17c1\u179b\u179c\u17c1\u179b\u17b6\u178a\u17be\u1798\u17d2\u1794\u17b8\u179a\u17c0\u1794\u1785\u17c6\u17d4 <strong>\u179f\u1798\u178f\u17bb\u179b\u17d2\u1799\u1794\u17be\u1780<\/strong>, \u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796\u17af\u1780\u179f\u17b6\u179a\u1780\u17b6\u179a\u1784\u17b6\u179a \u1793\u17b7\u1784\u179f\u1798\u17d2\u179a\u1794\u179f\u1798\u17d2\u179a\u17bd\u179b\u1787\u17b6\u1798\u17bd\u1799\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a \u1793\u17b7\u1784\u1790\u17d2\u1784\u17c3\u1795\u17bb\u178f\u1780\u17c6\u178e\u178f\u17cb\u1793\u17c3\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u17af\u1780\u179f\u17b6\u179a\u179a\u1794\u179f\u17cb ACAR\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e6. \u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796\u1794\u17d2\u179a\u1796\u17d0\u1793\u17d2\u1792\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799 \u17af\u1780\u179f\u17b6\u179a \u1793\u17b7\u1784\u1782\u17c4\u179b\u1793\u1799\u17c4\u1794\u17b6\u1799<\/h3>\n\n\n\n<p>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1782\u17bd\u179a\u178f\u17c2\u1785\u17b6\u1794\u17cb\u1795\u17d2\u178f\u17be\u1798\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796 <strong>\u178f\u17b6\u179a\u17b6\u1784\u200b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong> \u1793\u17b7\u1784\u1782\u17bc\u179f\u1795\u17c2\u1793\u1791\u17b8\u1793\u17c3\u1780\u17b6\u179a\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1796\u17d0\u178f\u17cc\u1798\u17b6\u1793\u1790\u17d2\u1798\u17b8\u17d7\u17d4.<\/li>\n\n\n\n<li>\u1780\u17c6\u1796\u17bb\u1784\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17a1\u17be\u1784\u179c\u17b7\u1789 <strong>\u179f\u17c0\u179c\u1797\u17c5\u178e\u17c2\u1793\u17b6\u17c6\u1782\u17c4\u179b\u1793\u1799\u17c4\u1794\u17b6\u1799\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong> \u178a\u17be\u1798\u17d2\u1794\u17b8\u200b\u17b2\u17d2\u1799\u200b\u179f\u17d2\u179a\u1794\u200b\u178f\u17b6\u1798\u200b\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u200b\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5\u17d4.<\/li>\n\n\n\n<li>\u1792\u17b6\u1793\u17b6 <strong>\u1780\u1798\u17d2\u1798\u179c\u17b7\u1792\u17b8 ERP \u17ac\u1780\u1798\u17d2\u1798\u179c\u17b7\u1792\u17b8\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799<\/strong> \u17a2\u17b6\u1785\u1785\u17b6\u1794\u17cb\u1799\u1780\u1791\u17b7\u1793\u17d2\u1793\u1793\u17d0\u1799\u1790\u17d2\u1798\u17b8 \u2014 \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799 \u1780\u17b6\u179a\u1795\u17d2\u179f\u17c7\u1795\u17d2\u179f\u17b6\u1794\u17c6\u178e\u17bb\u179b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u1794\u17d2\u1794\u1791\u17b6\u1793 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1791\u1791\u17bd\u179b\u179f\u17d2\u1782\u17b6\u179b\u17cb\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u17d4.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u1782\u1793\u17d2\u179b\u17b9\u17c7\u17d6<\/strong> \u179a\u17bd\u1798\u1794\u1789\u17d2\u1785\u17bc\u179b\u1782\u178e\u1793\u17c1\u1799\u17d2\u1799\u1780\u179a \u17ac\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u1781\u17b6\u1784\u1780\u17d2\u179a\u17c5\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799\u17a1\u17be\u1784\u179c\u17b7\u1789\u1793\u17bc\u179c\u179b\u1791\u17d2\u1792\u1795\u179b\u1794\u17d2\u179a\u1796\u17d0\u1793\u17d2\u1792 \u178a\u17be\u1798\u17d2\u1794\u17b8\u1792\u17b6\u1793\u17b6\u1794\u17b6\u1793\u1793\u17bc\u179c\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1798\u17bb\u1793\u179c\u178a\u17d2\u178f\u179a\u17b6\u1799\u1780\u17b6\u179a\u178e\u17cd\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e7 \u178a\u17c6\u1794\u17bc\u1784\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e7. \u1796\u1784\u17d2\u179a\u17b9\u1784\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u1795\u17d2\u1791\u17c3\u1780\u17d2\u1793\u17bb\u1784 \u1793\u17b7\u1784\u1780\u17b6\u179a\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8<\/h3>\n\n\n\n<p>CIFRS \u1790\u17d2\u1798\u17b8\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 \u1796\u17b9\u1784\u1795\u17d2\u17a2\u17c2\u1780\u1780\u17b6\u1793\u17cb\u178f\u17c2\u1785\u17d2\u179a\u17be\u1793\u1791\u17c5\u179b\u17be <strong>\u1780\u17b6\u179a\u1794\u1780\u179f\u17d2\u179a\u17b6\u1799\u1795\u17d2\u17a2\u17c2\u1780\u179b\u17be\u1782\u17c4\u179b\u1780\u17b6\u179a\u178e\u17cd<\/strong> \u1787\u17b6\u1784\u1785\u17d2\u1794\u17b6\u1794\u17cb\u179b\u1798\u17d2\u17a2\u17b7\u178f\u17d4.<\/p>\n\n\n\n<p>\u178a\u17bc\u1785\u17d2\u1793\u17c1\u17c7 \u1780\u17b6\u179a\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u200b\u179a\u1794\u179f\u17cb\u200b\u1790\u17d2\u1793\u17b6\u1780\u17cb\u200b\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u200b\u1780\u17d2\u179b\u17b6\u1799\u1787\u17b6\u200b\u179a\u17bf\u1784\u200b\u179f\u17c6\u1781\u17b6\u1793\u17cb \u1787\u17b6\u1796\u17b7\u179f\u17c1\u179f\u200b\u1780\u17d2\u1793\u17bb\u1784\u200b\u1780\u179a\u178e\u17b8\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u179c\u17b6\u1799\u178f\u1798\u17d2\u179b\u17c3\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u178f\u17d2\u179a\u17bd\u178f\u1796\u17b7\u1793\u17b7\u178f\u17d2\u1799,<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1780\u17c6\u178e\u178f\u17cb\u178f\u1798\u17d2\u179b\u17c3\u179f\u1798\u179a\u1798\u17d2\u1799,<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1794\u17c2\u1784\u1785\u17c2\u1780\u1794\u17d2\u179a\u17b6\u1780\u17cb\u1785\u17c6\u178e\u17bc\u179b\u1791\u17c5\u1780\u17b6\u178f\u1796\u17d2\u179c\u1780\u17b7\u1785\u17d2\u1785\u17a2\u1793\u17bb\u179c\u178f\u17d2\u178f \u1793\u17b7\u1784<\/li>\n\n\n\n<li>\u1780\u17b6\u179a\u1794\u17c9\u17b6\u1793\u17cb\u1794\u17d2\u179a\u1798\u17b6\u178e\u1780\u17b6\u179a\u1781\u17b6\u178f\u1794\u1784\u17cb\u17a5\u178e\u1791\u17b6\u1793\u178a\u17c2\u179b\u179a\u17c6\u1796\u17b9\u1784\u1791\u17bb\u1780\u17d4.<\/li>\n<\/ul>\n\n\n\n<p>\u1780\u17b6\u179a\u1780\u178f\u17cb\u178f\u17d2\u179a\u17b6\u1780\u17b6\u179a\u179c\u17b7\u1793\u17b7\u1785\u17d2\u1786\u17d0\u1799\u1794\u17c2\u1794\u1793\u17c1\u17c7\u1793\u17b9\u1784\u1798\u17b7\u1793\u178f\u17d2\u179a\u17b9\u1798\u178f\u17c2\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb\u1794\u17c9\u17bb\u178e\u17d2\u178e\u17c4\u17c7\u1791\u17c1 \u1794\u17c9\u17bb\u1793\u17d2\u178f\u17c2\u179c\u17b6\u1780\u17cf\u1792\u17d2\u179c\u17be\u17a2\u17c4\u1799\u1794\u17d2\u179a\u179f\u17be\u179a\u17a1\u17be\u1784\u1793\u17bc\u179c\u1780\u17b6\u179a\u178f\u17d2\u179a\u17c0\u1798\u1781\u17d2\u179b\u17bd\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u179c\u1793\u1780\u1798\u17d2\u1798\u1795\u1784\u178a\u17c2\u179a\u17d4.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e8. \u1794\u178e\u17d2\u178f\u17bb\u17c7\u1794\u178e\u17d2\u178f\u17b6\u179b\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u179a\u1794\u179f\u17cb\u17a2\u17d2\u1793\u1780 \u1793\u17b7\u1784\u1791\u17c6\u1793\u17b6\u1780\u17cb\u1791\u17c6\u1793\u1784\u1787\u17b6\u1798\u17bd\u1799\u17a2\u17d2\u1793\u1780\u1796\u17b6\u1780\u17cb\u1796\u17d0\u1793\u17d2\u1792<\/h3>\n\n\n\n<p>\u1797\u17b6\u1796\u1787\u17c4\u1782\u1787\u17d0\u1799\u1793\u17c3\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u17a2\u17b6\u179f\u17d2\u179a\u17d0\u1799\u179b\u17be\u1798\u1793\u17bb\u179f\u17d2\u179f \u1798\u17b7\u1793\u1798\u17c2\u1793\u1782\u17d2\u179a\u17b6\u1793\u17cb\u178f\u17c2\u1782\u17c4\u179b\u1793\u1799\u17c4\u1794\u17b6\u1799\u1793\u17c4\u17c7\u1791\u17c1\u17d4.<br>\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1793\u17c5\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1782\u17bd\u179a\u178f\u17c2\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1780\u17b6\u179a\u1794\u17d2\u179a\u1796\u17d2\u179a\u17b9\u178f\u17d2\u178f <strong>\u1780\u17b6\u179a\u1794\u178e\u17d2\u178f\u17bb\u17c7\u1794\u178e\u17d2\u178f\u17b6\u179b\u1794\u17bb\u1782\u17d2\u1782\u179b\u17b7\u1780<\/strong> \u179b\u17be\u1795\u17d2\u1793\u17c2\u1780 CIFRS \u178a\u17c2\u179b\u1794\u17b6\u1793\u1792\u17d2\u179c\u17be\u1794\u1785\u17d2\u1785\u17bb\u1794\u17d2\u1794\u1793\u17d2\u1793\u1797\u17b6\u1796\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb SMEs\u17d4.<\/li>\n\n\n\n<li>\u1785\u17bc\u179b\u179a\u17bd\u1798 <strong>\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a \u17a2\u17d2\u1793\u1780\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb \u1793\u17b7\u1784\u1791\u17b8\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a<\/strong> \u1786\u17b6\u1794\u17cb\u178a\u17be\u1798\u17d2\u1794\u17b8\u178f\u1798\u17d2\u179a\u17b9\u1798\u1780\u17b6\u179a\u1794\u1780\u179f\u17d2\u179a\u17b6\u1799\u17d4.<\/li>\n\n\n\n<li>\u1787\u1798\u17d2\u179a\u17b6\u1794\u1787\u17bc\u1793\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u1795\u17d2\u179b\u17b6\u179f\u17cb\u1794\u17d2\u178f\u17bc\u179a\u178a\u17c2\u179b\u179a\u17c6\u1796\u17b9\u1784\u1791\u17bb\u1780\u1793\u17c5\u1780\u17d2\u1793\u17bb\u1784\u179b\u1791\u17d2\u1792\u1795\u179b\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u1791\u17c5\u1780\u17b6\u1793\u17cb <strong>\u1797\u17b6\u1782\u1791\u17bb\u1793\u17b7\u1780 \u1792\u1793\u17b6\u1782\u17b6\u179a \u1793\u17b7\u1784\u1793\u17b7\u1799\u178f\u1780\u179a<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u17e9. \u1796\u17b7\u1785\u17b6\u179a\u178e\u17b6\u17a2\u17c6\u1796\u17b8\u1780\u17b6\u179a\u17a2\u1793\u17bb\u1798\u17d0\u178f\u178a\u17c6\u1794\u17bc\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u17a2\u178f\u17d2\u1790\u1794\u17d2\u179a\u1799\u17c4\u1787\u1793\u17cd\u1787\u17b6\u1799\u17bb\u1791\u17d2\u1792\u179f\u17b6\u179f\u17d2\u178f\u17d2\u179a<\/h3>\n\n\n\n<p>\u1791\u17c4\u17c7\u1794\u17b8\u1787\u17b6\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e7 \u1787\u17b6\u1786\u17d2\u1793\u17b6\u17c6\u178a\u17c2\u179b\u1798\u17b6\u1793\u1794\u17d2\u179a\u179f\u17b7\u1791\u17d2\u1792\u1797\u17b6\u1796\u1787\u17b6\u1795\u17d2\u179b\u17bc\u179c\u1780\u17b6\u179a\u1780\u17cf\u178a\u17c4\u1799, <strong>\u1780\u17b6\u179a\u1785\u17b7\u1789\u17d2\u1785\u17b9\u1798\u1780\u17bc\u1793\u178a\u17c6\u1794\u17bc\u1784<\/strong> \u1793\u17c3 CIFRS \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798 (\u1780\u17b6\u179a\u1794\u17c4\u17c7\u1796\u17bb\u1798\u17d2\u1796\u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e2\u17e5) \u17a2\u17b6\u1785\u17d6<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u1794\u1784\u17d2\u17a0\u17b6\u1789\u1797\u17b6\u1796\u1787\u17b6\u17a2\u17d2\u1793\u1780\u178a\u17b9\u1780\u1793\u17b6\u17c6\u1780\u17d2\u1793\u17bb\u1784\u178f\u1798\u17d2\u179b\u17b6\u1797\u17b6\u1796 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1782\u17d2\u179a\u1794\u17cb\u1782\u17d2\u179a\u1784\u17d4.<\/li>\n\n\n\n<li>\u1792\u17d2\u179c\u17be\u17b1\u17d2\u1799\u1797\u17b6\u1796\u1784\u17b6\u1799\u179f\u17d2\u179a\u17bd\u179b\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1794\u17d2\u179a\u17c0\u1794\u1792\u17c0\u1794\u1787\u17b6\u1798\u17bd\u1799\u178a\u17c3\u1782\u17bc\u1796\u17a0\u17bb\u1787\u17b6\u178f\u17b7\u179f\u17b6\u179f\u1793\u17cd\u178a\u17c4\u1799\u1794\u17d2\u179a\u17be\u1794\u17d2\u179a\u17b6\u179f\u17cb IFRS \u1796\u17c1\u1789\u179b\u17c1\u1789\u17d4.<\/li>\n\n\n\n<li>\u1796\u1784\u17d2\u179a\u17b9\u1784\u1797\u17b6\u1796\u1787\u17bf\u1787\u17b6\u1780\u17cb\u1787\u17b6\u1798\u17bd\u1799\u179c\u17b7\u1793\u17b7\u1799\u17c4\u1782\u17b7\u1793 \u1793\u17b7\u1784\u179f\u17d2\u1790\u17b6\u1794\u17d0\u1793\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb\u17d4.<\/li>\n\n\n\n<li>\u1787\u17c0\u179f\u179c\u17b6\u1784\u1780\u17b6\u179a\u1794\u17d2\u179a\u1789\u17b6\u1794\u17cb\u1794\u17d2\u179a\u1789\u17b6\u179b\u17cb\u1793\u17c5\u1793\u17b6\u1791\u17b8\u1785\u17bb\u1784\u1780\u17d2\u179a\u17c4\u1799\u178a\u17be\u1798\u17d2\u1794\u17b8\u1794\u17c6\u1796\u17c1\u1789\u178f\u17b6\u1798\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u178a\u17b6\u1780\u17cb\u17af\u1780\u179f\u17b6\u179a ACAR\u17d4.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>The Accounting and Auditing Regulator (ACAR) has fully adopted the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) as the Cambodian International Financial Reporting Standard for SMEs (CIFRS for SMEs). With the International Accounting Standards Board (IASB) issuing the Third Edition of the IFRS for SMEs Accounting Standard in February 2025, [&hellip;]<\/p>\n","protected":false},"author":142049,"featured_media":707,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-706","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard - VSD AUDIT AND ASSURANCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vsdkh.com\/km\/\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6-\u17e2\u17e0\u17e1\u17e5-\u178a\u179b\u17cb-\u17e2\u17e0\u17e2\u17e5-cifrs-\u179f\u1798\u17d2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard - VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"og:description\" content=\"The Accounting and Auditing Regulator (ACAR) has fully adopted the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) as the Cambodian International Financial Reporting Standard for SMEs (CIFRS for SMEs). With the International Accounting Standards Board (IASB) issuing the Third Edition of the IFRS for SMEs Accounting Standard in February 2025, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vsdkh.com\/km\/\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6-\u17e2\u17e0\u17e1\u17e5-\u178a\u179b\u17cb-\u17e2\u17e0\u17e2\u17e5-cifrs-\u179f\u1798\u17d2\/\" \/>\n<meta property=\"og:site_name\" content=\"VSD AUDIT AND ASSURANCE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/VSDVSDAudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-21T13:33:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-12T08:47:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1250\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Vathana\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vathana\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u1793\u17b6\u1791\u17b8\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/\"},\"author\":{\"name\":\"Vathana\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/person\\\/fd9259e8ece55cd8380483e6dbdb645b\"},\"headline\":\"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard\",\"datePublished\":\"2026-03-21T13:33:03+00:00\",\"dateModified\":\"2026-04-12T08:47:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/\"},\"wordCount\":1776,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/2025-CIFRS-for-SMEs-Adoption.png\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"km\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/\",\"name\":\"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard - VSD AUDIT AND ASSURANCE\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/2025-CIFRS-for-SMEs-Adoption.png\",\"datePublished\":\"2026-03-21T13:33:03+00:00\",\"dateModified\":\"2026-04-12T08:47:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#breadcrumb\"},\"inLanguage\":\"km\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#primaryimage\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/2025-CIFRS-for-SMEs-Adoption.png\",\"contentUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/2025-CIFRS-for-SMEs-Adoption.png\",\"width\":1250,\"height\":900},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/vsdkh.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#website\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/\",\"name\":\"VSD AUDIT AND ASSURANCE\",\"description\":\"VSD AUDIT AND ASSURANCE\",\"publisher\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/vsdkh.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"km\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#organization\",\"name\":\"VSD AUDIT AND ASSURANCE\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/cropped-android-chrome-512x512-1.png\",\"contentUrl\":\"https:\\\/\\\/vsdkh.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/cropped-android-chrome-512x512-1.png\",\"width\":512,\"height\":512,\"caption\":\"VSD AUDIT AND ASSURANCE\"},\"image\":{\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/VSDVSDAudit\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/vsdkh.com\\\/#\\\/schema\\\/person\\\/fd9259e8ece55cd8380483e6dbdb645b\",\"name\":\"Vathana\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"km\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g\",\"caption\":\"Vathana\"},\"description\":\"With over 13 years of experience in audit, assurance, and advisory services across diverse industries, Vathan provides practical insights, strong technical expertise, and high-quality professional solutions tailored to clients\u2019 needs. Vathan holds degrees in TEFL and Finance, is ACCA-qualified, and has completed the Strategic Executive Program at Harvard Online. He is a licensed auditor (ACAR), a registered tax agent (GDT), and a member of ACCA and KICPAA. As Partner and CEO of VSD Audit and Assurance Co., Ltd., Vathan leads the firm in delivering trusted audit, compliance, tax, and advisory services that support clients\u2019 sustainable growth.\",\"url\":\"https:\\\/\\\/vsdkh.com\\\/km\\\/author\\\/vathana\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u1796\u17b8 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5 \u178a\u179b\u17cb \u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u17d6 \u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1782\u17bd\u179a\u178f\u17d2\u179a\u17c0\u1798\u1781\u17d2\u179b\u17bd\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1790\u17d2\u1798\u17b8 - \u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6\u179a\u1794\u179f\u17cb VSD","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vsdkh.com\/km\/\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6-\u17e2\u17e0\u17e1\u17e5-\u178a\u179b\u17cb-\u17e2\u17e0\u17e2\u17e5-cifrs-\u179f\u1798\u17d2\/","og_locale":"en_US","og_type":"article","og_title":"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard - VSD AUDIT AND ASSURANCE","og_description":"The Accounting and Auditing Regulator (ACAR) has fully adopted the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) as the Cambodian International Financial Reporting Standard for SMEs (CIFRS for SMEs). With the International Accounting Standards Board (IASB) issuing the Third Edition of the IFRS for SMEs Accounting Standard in February 2025, [&hellip;]","og_url":"https:\/\/vsdkh.com\/km\/\u1796\u17b8\u1786\u17d2\u1793\u17b6\u17c6-\u17e2\u17e0\u17e1\u17e5-\u178a\u179b\u17cb-\u17e2\u17e0\u17e2\u17e5-cifrs-\u179f\u1798\u17d2\/","og_site_name":"VSD AUDIT AND ASSURANCE","article_publisher":"https:\/\/www.facebook.com\/VSDVSDAudit","article_published_time":"2026-03-21T13:33:03+00:00","article_modified_time":"2026-04-12T08:47:24+00:00","og_image":[{"width":1250,"height":900,"url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png","type":"image\/png"}],"author":"Vathana","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Vathana","Est. reading time":"1 \u1793\u17b6\u1791\u17b8"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#article","isPartOf":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/"},"author":{"name":"Vathana","@id":"https:\/\/vsdkh.com\/#\/schema\/person\/fd9259e8ece55cd8380483e6dbdb645b"},"headline":"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard","datePublished":"2026-03-21T13:33:03+00:00","dateModified":"2026-04-12T08:47:24+00:00","mainEntityOfPage":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/"},"wordCount":1776,"commentCount":0,"publisher":{"@id":"https:\/\/vsdkh.com\/#organization"},"image":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#primaryimage"},"thumbnailUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png","articleSection":["Accounting"],"inLanguage":"km","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/","url":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/","name":"\u1796\u17b8 CIFRS \u1786\u17d2\u1793\u17b6\u17c6 \u17e2\u17e0\u17e1\u17e5 \u178a\u179b\u17cb \u17e2\u17e0\u17e2\u17e5 \u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u17d6 \u179a\u1794\u17c0\u1794\u178a\u17c2\u179b\u179f\u17a0\u1782\u17d2\u179a\u17b6\u179f\u1792\u17bb\u1793\u178f\u17bc\u1785 \u1793\u17b7\u1784\u1798\u1792\u17d2\u1799\u1798\u1780\u1798\u17d2\u1796\u17bb\u1787\u17b6\u1782\u17bd\u179a\u178f\u17d2\u179a\u17c0\u1798\u1781\u17d2\u179b\u17bd\u1793\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u179f\u17d2\u178f\u1784\u17cb\u178a\u17b6\u179a\u1790\u17d2\u1798\u17b8 - \u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6\u179a\u1794\u179f\u17cb VSD","isPartOf":{"@id":"https:\/\/vsdkh.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#primaryimage"},"image":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#primaryimage"},"thumbnailUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png","datePublished":"2026-03-21T13:33:03+00:00","dateModified":"2026-04-12T08:47:24+00:00","breadcrumb":{"@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#breadcrumb"},"inLanguage":"km","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/"]}]},{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#primaryimage","url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png","contentUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/2025-CIFRS-for-SMEs-Adoption.png","width":1250,"height":900},{"@type":"BreadcrumbList","@id":"https:\/\/vsdkh.com\/from-the-2015-to-2025-cifrs-for-smes-how-cambodian-smes-should-prepare-for-the-new-standard\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/vsdkh.com\/"},{"@type":"ListItem","position":2,"name":"From the 2015 to 2025 CIFRS for SMEs: How Cambodian SMEs Should Prepare for the New Standard"}]},{"@type":"WebSite","@id":"https:\/\/vsdkh.com\/#website","url":"https:\/\/vsdkh.com\/","name":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","description":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","publisher":{"@id":"https:\/\/vsdkh.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vsdkh.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"km"},{"@type":"Organization","@id":"https:\/\/vsdkh.com\/#organization","name":"\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1793\u17b7\u1784\u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 VSD","url":"https:\/\/vsdkh.com\/","logo":{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/vsdkh.com\/#\/schema\/logo\/image\/","url":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/cropped-android-chrome-512x512-1.png","contentUrl":"https:\/\/vsdkh.com\/wp-content\/uploads\/2026\/03\/cropped-android-chrome-512x512-1.png","width":512,"height":512,"caption":"VSD AUDIT AND ASSURANCE"},"image":{"@id":"https:\/\/vsdkh.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/VSDVSDAudit"]},{"@type":"Person","@id":"https:\/\/vsdkh.com\/#\/schema\/person\/fd9259e8ece55cd8380483e6dbdb645b","name":"\u179c\u178c\u17d2\u178d\u1793\u17b6","image":{"@type":"ImageObject","inLanguage":"km","@id":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b067f62885becf77c3596d7b9d4697b94db289d6e00cd64d4408d67b4b56554?s=96&d=mm&r=g","caption":"Vathana"},"description":"\u178a\u17c4\u1799\u1798\u17b6\u1793\u1794\u1791\u1796\u17b7\u179f\u17c4\u1792\u1793\u17cd\u1787\u17b6\u1784 13 \u1786\u17d2\u1793\u17b6\u17c6\u1780\u17d2\u1793\u17bb\u1784\u179c\u17b7\u179f\u17d0\u1799\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u1792\u17b6\u1793\u17b6 \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb\u1793\u17c5\u1791\u17bc\u1791\u17b6\u17c6\u1784\u17a7\u179f\u17d2\u179f\u17b6\u17a0\u1780\u1798\u17d2\u1798\u1785\u1798\u17d2\u179a\u17bb\u17c7 \u179b\u17c4\u1780 Vathan \u1795\u17d2\u178f\u179b\u17cb\u1793\u17bc\u179c\u1780\u17b6\u179a\u1799\u179b\u17cb\u178a\u17b9\u1784\u1787\u17b6\u1780\u17cb\u179f\u17d2\u178f\u17c2\u1784 \u1787\u17c6\u1793\u17b6\u1789\u1794\u1785\u17d2\u1785\u17c1\u1780\u1791\u17c1\u179f\u179a\u17b9\u1784\u1798\u17b6\u17c6 \u1793\u17b7\u1784\u178a\u17c6\u178e\u17c4\u17c7\u179f\u17d2\u179a\u17b6\u1799\u179c\u17b7\u1787\u17d2\u1787\u17b6\u1787\u17b8\u179c\u17c8\u178a\u17c2\u179b\u1798\u17b6\u1793\u1782\u17bb\u178e\u1797\u17b6\u1796\u1781\u17d2\u1796\u179f\u17cb \u178a\u17c2\u179b\u178f\u17d2\u179a\u17bc\u179c\u1794\u17b6\u1793\u179a\u17c0\u1794\u1785\u17c6\u17a1\u17be\u1784\u179f\u1798\u17d2\u179a\u17b6\u1794\u17cb\u178f\u1798\u17d2\u179a\u17bc\u179c\u1780\u17b6\u179a\u179a\u1794\u179f\u17cb\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793\u17d4 \u179b\u17c4\u1780 Vathan \u1791\u1791\u17bd\u179b\u1794\u17b6\u1793\u179f\u1789\u17d2\u1789\u17b6\u1794\u178f\u17d2\u179a\u1795\u17d2\u1793\u17c2\u1780 TEFL \u1793\u17b7\u1784\u17a0\u17b7\u179a\u1789\u17d2\u1789\u179c\u178f\u17d2\u1790\u17bb \u1798\u17b6\u1793\u179f\u1789\u17d2\u1789\u17b6\u1794\u178f\u17d2\u179a ACCA \u1793\u17b7\u1784\u1794\u17b6\u1793\u1794\u1789\u17d2\u1785\u1794\u17cb\u1780\u1798\u17d2\u1798\u179c\u17b7\u1792\u17b8 Strategic Executive Program \u1793\u17c5 Harvard Online\u17d4 \u179b\u17c4\u1780\u1782\u17ba\u1787\u17b6\u17a2\u17d2\u1793\u1780\u179f\u179c\u1793\u1780\u179a\u178a\u17c2\u179b\u1798\u17b6\u1793\u17a2\u17b6\u1787\u17d2\u1789\u17b6\u1794\u17d0\u178e\u17d2\u178e (ACAR) \u1787\u17b6\u1797\u17d2\u1793\u17b6\u1780\u17cb\u1784\u17b6\u179a\u1796\u1793\u17d2\u1792\u178a\u17b6\u179a\u178a\u17c2\u179b\u1794\u17b6\u1793\u1785\u17bb\u17c7\u1794\u1789\u17d2\u1787\u17b8 (GDT) \u1793\u17b7\u1784\u1787\u17b6\u179f\u1798\u17b6\u1787\u17b7\u1780\u1793\u17c3 ACCA \u1793\u17b7\u1784 KICPAA\u17d4 \u1780\u17d2\u1793\u17bb\u1784\u1793\u17b6\u1798\u1787\u17b6\u178a\u17c3\u1782\u17bc \u1793\u17b7\u1784\u1787\u17b6\u1793\u17b6\u1799\u1780\u1794\u17d2\u179a\u178f\u17b7\u1794\u178f\u17d2\u178f\u17b7\u1793\u17c3\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793 VSD Audit and Assurance Co., Ltd. \u179b\u17c4\u1780 Vathan \u178a\u17b9\u1780\u1793\u17b6\u17c6\u1780\u17d2\u179a\u17bb\u1798\u17a0\u17ca\u17bb\u1793\u1780\u17d2\u1793\u17bb\u1784\u1780\u17b6\u179a\u1795\u17d2\u178f\u179b\u17cb\u179f\u17c1\u179c\u17b6\u1780\u1798\u17d2\u1798\u179f\u179c\u1793\u1780\u1798\u17d2\u1798 \u1780\u17b6\u179a\u17a2\u1793\u17bb\u179b\u17c4\u1798\u178f\u17b6\u1798\u1785\u17d2\u1794\u17b6\u1794\u17cb \u1796\u1793\u17d2\u1792\u178a\u17b6\u179a \u1793\u17b7\u1784\u179f\u17c1\u179c\u17b6\u1794\u17d2\u179a\u17b9\u1780\u17d2\u179f\u17b6\u1799\u17c4\u1794\u179b\u17cb\u178a\u17c2\u179b\u1782\u17bd\u179a\u17b1\u17d2\u1799\u1791\u17bb\u1780\u1785\u17b7\u178f\u17d2\u178f \u178a\u17c2\u179b\u1782\u17b6\u17c6\u1791\u17d2\u179a\u178a\u179b\u17cb\u1780\u17b6\u179a\u179a\u17b8\u1780\u1785\u1798\u17d2\u179a\u17be\u1793\u1794\u17d2\u179a\u1780\u1794\u178a\u17c4\u1799\u1785\u17b8\u179a\u1797\u17b6\u1796\u179a\u1794\u179f\u17cb\u17a2\u178f\u17b7\u1790\u17b7\u1787\u1793\u17d4.","url":"https:\/\/vsdkh.com\/km\/author\/vathana\/"}]}},"_links":{"self":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/706","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/users\/142049"}],"replies":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/comments?post=706"}],"version-history":[{"count":7,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/706\/revisions"}],"predecessor-version":[{"id":1083,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/posts\/706\/revisions\/1083"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media\/707"}],"wp:attachment":[{"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/media?parent=706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/categories?post=706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vsdkh.com\/km\/wp-json\/wp\/v2\/tags?post=706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}