{"id":12836,"date":"2021-08-26T02:32:26","date_gmt":"2021-08-26T02:32:26","guid":{"rendered":"http:\/\/tmaudit.local\/faq\/"},"modified":"2025-08-18T17:29:29","modified_gmt":"2025-08-18T17:29:29","slug":"hth","status":"publish","type":"page","link":"https:\/\/new.tmaudit.am\/hy\/hth\/","title":{"rendered":"\u0540.\u054f.\u0540"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12836\" class=\"elementor elementor-12836 elementor-74\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0e880d2 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0e880d2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09a0aeb\" data-id=\"09a0aeb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b0a4df6 elementor-align-left elementor-widget elementor-widget-bdevs-banner\" data-id=\"b0a4df6\" data-element_type=\"widget\" data-widget_type=\"bdevs-banner.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"page-title\" style=\"background-image: url(https:\/\/shtheme.org\/demosd\/uricko\/wp-content\/uploads\/2021\/12\/4.jpg)\">\r\n\t\t\t\t\t    <div class=\"icon-layer-one\" style=\"background-image: url(https:\/\/new.tmaudit.am\/wp-content\/themes\/uricko\/images\/icons\/icon-1.png)\"><\/div>\r\n\t\t    <div class=\"icon-layer-two\" style=\"background-image: url(https:\/\/new.tmaudit.am\/wp-content\/themes\/uricko\/images\/icons\/icon-3.png)\"><\/div>\r\n\t\t    <div class=\"icon-layer-three\" style=\"background-image: url(https:\/\/new.tmaudit.am\/wp-content\/themes\/uricko\/images\/icons\/icon-2.png)\"><\/div>\r\n\t\t\t\t\t    <div class=\"auto-container\">\r\n\t            <h2>\u0540.\u054f.\u0540<\/h2>\r\n\t            \t\t      \t<ul class=\"page-breadcrumb\">\r\n\t\t\t        <li><a href=\"https:\/\/new.tmaudit.am\/hy\/\">\u0533\u056c\u056d\u0561\u057e\u0578\u0580<\/a><\/li>\r\n\t\t\t        <li>\u0540.\u054f.\u0540<\/li>\r\n\t\t      \t<\/ul>\r\n\t\t      \t\t    \t<\/div>\r\n\t  <\/section>\r\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-347b55b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"347b55b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45d8318\" data-id=\"45d8318\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6f8634 elementor-align-left elementor-widget elementor-widget-bdevs-faq\" data-id=\"d6f8634\" data-element_type=\"widget\" data-widget_type=\"bdevs-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<section class=\"faq-page-section\">\r\n\t\t    <div class=\"auto-container\">\r\n\t\t      \t\t      <!-- Sec Title -->\r\n\t\t      <div class=\"sec-title centered\">\r\n\t\t        <div class=\"circle-box\"><\/div>\r\n\t\t        <h2>\u0540.\u054f.\u0540<\/h2>\r\n\t\t      <\/div>\r\n\t\t      \t\t      <div class=\"row clearfix\">\r\n\t\t        \r\n\t\t        <!-- Faq Column -->\r\n\t\t        <div class=\"faq-column col-lg-6 col-md-12 col-sm-12\">\r\n\t\t          <div class=\"inner-column\">\r\n\t\t            \r\n\t\t            <!-- Accordian Box -->\r\n\t\t            <ul class=\"accordion-box\">\r\n\t\t            \t\t\t\t\t\t\t              <!--Block-->\r\n\t\t              <li class=\"accordion block active-block\">\r\n\t\t                <div class=\"acc-btn active\"><div class=\"icon-outer\"><span class=\"icon icon-plus fa fa-plus\"><\/span> <span class=\"icon icon-minus fa fa-minus\"><\/span><\/div>\u053b\u055e\u0576\u0579 \u0567 \u0556\u0540\u0544\u054d-\u0576<\/div>\r\n\t\t                <div class=\"acc-content current\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u0556\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u0568 (\u0556\u0540\u0544\u054d-\u0576\u0565\u0580\u0568) \u0540\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u056d\u0578\u0580\u0570\u0580\u0564\u056b (\u0540\u0540\u0544\u054d\u053d) \u056f\u0578\u0572\u0574\u056b\u0581 \u0568\u0576\u0564\u0578\u0582\u0576\u057e\u0561\u056e \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u0576 \u0565\u0576, \u0578\u0580\u0578\u0576\u0581 \u0576\u057a\u0561\u057f\u0561\u056f\u0576 \u0567 \u0561\u0574\u0562\u0578\u0572\u057b \u0561\u0577\u056d\u0561\u0580\u0570\u0578\u0582\u0574 \u0576\u0565\u0580\u0564\u0561\u0577\u0576\u0561\u056f\u0565\u0581\u0576\u0565\u056c \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u056f\u0561\u0576\u0578\u0576\u0576\u0565\u0580\u0568:<\/p><\/div>\r\n\t\t                  <\/div>\r\n\t\t                <\/div>\r\n\t\t              <\/li>\r\n\t\t          \t\t              \t\t\t\t\t\t\t\t              <!--Block-->\r\n\t\t              <li class=\"accordion block\">\r\n\t\t                <div class=\"acc-btn\"><div class=\"icon-outer\"><span class=\"icon icon-plus fa fa-plus\"><\/span> <span class=\"icon icon-minus fa fa-minus\"><\/span><\/div>\u053b\u055e\u0576\u0579 \u0567 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u056d\u0578\u0580\u0570\u0578\u0582\u0580\u0564\u0568 (\u0540\u0540\u0544\u054d\u053d)<\/div>\r\n\t\t                <div class=\"acc-content\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u0540\u0540\u0544\u054d\u053d-\u0576 \u0561\u0576\u056f\u0561\u056d \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u0568\u0576\u0564\u0578\u0582\u0576\u0578\u0572 \u0574\u0561\u0580\u0574\u056b\u0576 \u0567: <br \/>\u053f\u0565\u0576\u057f\u0580\u0578\u0576\u0561\u056f\u0561\u0575\u0561\u0576\u0568 \u0563\u057f\u0576\u057e\u0578\u0582\u0574 \u0567 \u053c\u0578\u0576\u0564\u0578\u0576\u0578\u0582\u0574: <br \/>\u0540\u0540\u0544\u054d\u053d \u0562\u0561\u0572\u056f\u0561\u0581\u0561\u056e \u0567 \u057f\u0561\u0580\u0562\u0565\u0580 \u0565\u0580\u056f\u0580\u0576\u0565\u0580 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0572 14 \u0561\u0576\u0564\u0561\u0574\u056b\u0581: \u054d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u056b, \u0576\u0561\u056d\u0576\u0561\u056f\u0561\u0576 \u0576\u0561\u056d\u0561\u0563\u056e\u056b \u056f\u0561\u0574 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u056b \u0574\u0565\u056f\u0576\u0561\u0562\u0561\u0576\u0578\u0582\u0569\u0575\u0561\u0576 \u0570\u0580\u0561\u057a\u0561\u0580\u0561\u056f\u0574\u0561\u0576 \u0570\u0561\u0574\u0561\u0580 \u0561\u0576\u0570\u0580\u0561\u056a\u0565\u0577\u057f \u0567, \u0578\u0580 \u056f\u0578\u0572\u0574 \u0584\u057e\u0565\u0561\u0580\u056f\u0565\u0576 \u0540\u0540\u0544\u054d\u053d-\u056b 14 \u0561\u0576\u0564\u0561\u0574\u0576\u0565\u0580\u056b\u0581 \u0561\u057c\u0576\u057e\u0561\u0566\u0576 8-\u0568:<\/p><\/div>\r\n\t\t                  <\/div>\r\n\t\t                <\/div>\r\n\t\t              <\/li>\r\n\t\t          \t\t              \t\t\t\t\t\t\t\t              <!--Block-->\r\n\t\t              <li class=\"accordion block\">\r\n\t\t                <div class=\"acc-btn\"><div class=\"icon-outer\"><span class=\"icon icon-plus fa fa-plus\"><\/span> <span class=\"icon icon-minus fa fa-minus\"><\/span><\/div>\u053b\u055e\u0576\u0579 \u0567 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u056f\u0578\u0574\u056b\u057f\u0565\u0576 (\u0540\u0540\u0544\u054d\u053f)<\/div>\r\n\t\t                <div class=\"acc-content\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u0540\u0540\u0544\u054d\u053f-\u0576 \u0570\u056b\u0574\u0576\u0561\u0564\u0580\u057e\u0565\u056c \u0567 1973\u0569.: \u0546\u0561\u056d\u056f\u056b\u0576\u0578\u0582\u0574 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u0568 (\u0540\u0540\u0544\u054d) \u0569\u0578\u0572\u0561\u0580\u056f\u057e\u0578\u0582\u0574 \u0567\u056b\u0576 \u0540\u0540\u0544\u054d\u053f-\u056b \u056f\u0578\u0572\u0574\u056b\u0581:<br \/>2001\u0569.-\u056b\u0581 \u057d\u056f\u057d\u0561\u056e \u0576\u0578\u0580 \u057d\u0561\u0570\u0574\u0561\u0576\u057e\u0561\u056e \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u0568 \u0570\u0561\u0575\u057f\u0576\u056b \u0564\u0561\u0580\u0571\u0561\u0576 \u0561\u0580\u0564\u0565\u0576 \u0578\u0580\u057a\u0565\u057d \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580 (\u0556\u0540\u0544\u054d) \u0587 \u0569\u0578\u0572\u0561\u0580\u056f\u057e\u0565\u0581\u056b\u0576 \u0540\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u056d\u0578\u0580\u0570\u0580\u0564\u056b \u056f\u0578\u0572\u0574\u056b\u0581 (IASB):<\/p><\/div>\r\n\t\t                  <\/div>\r\n\t\t                <\/div>\r\n\t\t              <\/li>\r\n\t\t          \t\t              \t\t\t            <\/ul>\r\n\t\t            \r\n\t\t          <\/div>\r\n\t\t        <\/div>\r\n\t\t        \r\n\t\t        <!-- Faq Column -->\r\n\t\t        <div class=\"faq-column col-lg-6 col-md-12 col-sm-12\">\r\n\t\t          <div class=\"inner-column\">\r\n\t\t            \r\n\t\t            <!-- Accordian Box -->\r\n\t\t            <ul class=\"accordion-box\">\r\n\t\t            \t\r\n\t\t              <!--Block-->\r\n\t\t              <li class=\"accordion block\">\r\n\t\t                <div class=\"acc-btn\"><div class=\"icon-outer\"><span class=\"icon icon-plus fa fa-plus\"><\/span> <span class=\"icon icon-minus fa fa-minus\"><\/span><\/div>\u053b\u055e\u0576\u0579 \u056f\u0561\u057c\u0578\u0582\u0581\u057e\u0561\u056e\u0584 \u0578\u0582\u0576\u056b \u0540\u0540\u0544\u054d\u053f \u0570\u056b\u0574\u0576\u0561\u0564\u0580\u0561\u0574\u0568<\/div>\r\n\t\t                <div class=\"acc-content\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u00a0<\/p><table style=\"border-collapse: collapse;width: 100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr style=\"height: 14.3pt\"><td style=\"width: 184px;padding: 0.05in 0.1in;height: 14.3pt\" valign=\"top\">\u00a0<\/td><td style=\"width: 32px;border-style: none solid none none;padding: 0.05in 0.1in;height: 14.3pt;border-width: 1px;border-color: initial #060606 initial initial\" valign=\"top\">\u00a0<\/td><td style=\"width: 376px;border-style: solid solid solid none;padding: 0.05in 0.1in;height: 14.3pt;border-width: 1px;border-color: #060606 #060606 #060606 initial\" valign=\"top\"><p style=\"text-align: center\">\u0540\u0540\u0544\u054d\u053f \u0570\u056b\u0574\u0576\u0561\u0564\u0580\u0561\u0574\u056b \u0570\u0578\u0563\u0565\u0562\u0561\u0580\u0571\u0578\u0582\u0576\u0565\u0580<\/p><p style=\"text-align: center\" align=\"center\">\u00a0<\/p><\/td><\/tr><tr style=\"height: 9.8pt\"><td style=\"width: 184px;border-style: none none solid;padding: 0.05in 0.1in;height: 9.8pt;border-width: 1px;border-color: initial initial #060606 initial\" valign=\"top\">\u00a0<\/td><td style=\"width: 32px;padding: 0.05in 0.1in;height: 9.8pt\" valign=\"top\">\u00a0<\/td><td style=\"width: 376px;border-style: none none solid;padding: 0.05in 0.1in;height: 9.8pt;border-width: 1px;border-color: initial initial #060606 initial\" valign=\"top\">\u00a0<\/td><\/tr><tr style=\"height: 45.8pt\"><td style=\"width: 184px;border-style: none solid solid;padding: 0.05in 0.1in;height: 45.8pt;border-width: 1px;border-color: initial #060606 #060606 #060606\" valign=\"top\"><p style=\"text-align: center\">\u054d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u0563\u056e\u0578\u057e \u056d\u0578\u0580\u0570\u0580\u0564\u0561\u056f\u0581\u0561\u056f\u0561\u0576 \u0570\u0561\u0576\u0571\u0576\u0561\u056a\u0578\u0572\u0578\u057e (\u054d\u053d\u0540)<\/p><p style=\"text-align: center\" align=\"center\">\u00a0<\/p><\/td><td style=\"width: 32px;border-style: none solid none none;padding: 0.05in 0.1in;height: 45.8pt;border-width: 1px;border-color: initial #060606 initial initial\" valign=\"top\">\u00a0<\/td><td style=\"width: 376px;border-style: none solid solid none;padding: 0.05in 0.1in;height: 45.8pt;border-width: 1px;border-color: initial #060606 #060606 initial\" valign=\"top\"><p style=\"text-align: center\">\u0540\u0540\u0544\u054d\u053d (\u0540\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u056b \u053d\u0578\u0580\u0570\u0578\u0582\u0580\u0564)<\/p><p style=\"text-align: center\" align=\"center\">\u00a0<\/p><\/td><\/tr><tr style=\"height: 9.8pt\"><td style=\"width: 184px;padding: 0.05in 0.1in;height: 9.8pt;border: initial none initial\" valign=\"top\">\u00a0<\/td><td style=\"width: 32px;padding: 0.05in 0.1in;height: 9.8pt\" valign=\"top\">\u00a0<\/td><td style=\"width: 376px;border-style: none none solid;padding: 0.05in 0.1in;height: 9.8pt;border-width: 1px;border-color: initial initial #060606 initial\" valign=\"top\">\u00a0<\/td><\/tr><tr style=\"height: 32.3pt\"><td style=\"width: 184px;padding: 0.05in 0.1in;height: 32.3pt\" valign=\"top\">\u00a0<\/td><td style=\"width: 32px;border-style: none solid none none;padding: 0.05in 0.1in;height: 32.3pt;border-width: 1px;border-color: initial #060606 initial initial\" valign=\"top\">\u00a0<\/td><td style=\"width: 376px;border-style: none solid solid none;padding: 0.05in 0.1in;height: 32.3pt;border-width: 1px;border-color: initial #060606 #060606 initial\" valign=\"top\"><p style=\"text-align: center\">\u0556\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0565\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0574\u0565\u056f\u0576\u0561\u0562\u0561\u0576\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u056f\u0578\u0574\u056b\u057f\u0565 (\u0556\u0540\u0544\u054d\u0544\u053f)<\/p><p style=\"text-align: center\" align=\"center\">\u00a0<\/p><\/td><\/tr><\/tbody><\/table><p>\u0540\u056b\u0574\u0576\u0561\u0564\u0580\u0561\u0574\u0568 \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u057e\u0578\u0580\u057e\u0578\u0582\u0574 \u0567 \u056d\u0578\u0577\u0578\u0580 \u0561\u0578\u0582\u0564\u056b\u057f\u0578\u0580\u0561\u056f\u0561\u0576, \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b, \u0574\u0561\u057d\u0576\u0561\u057e\u0578\u0580 \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u0570\u0561\u057d\u057f\u0561\u057f\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b, \u0562\u0561\u0576\u056f\u0565\u0580\u056b, \u0561\u0580\u0564\u0575\u0578\u0582\u0576\u0561\u0562\u0565\u0580\u0561\u056f\u0561\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b, \u0561\u0575\u056c \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u0587 \u0574\u0561\u057d\u0576\u0561\u0563\u056b\u057f\u0561\u056f\u0561\u0576 \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0576\u0565\u0580\u0564\u0580\u0578\u0582\u0574\u0576\u0565\u0580\u0578\u057e:<\/p><\/div>\r\n\t\t                  <\/div>\r\n\t\t                <\/div>\r\n\t\t              <\/li>\r\n\t\t          \t\t\r\n\t\t              <!--Block-->\r\n\t\t              <li class=\"accordion block\">\r\n\t\t                <div class=\"acc-btn\"><div class=\"icon-outer\"><span class=\"icon icon-plus fa fa-plus\"><\/span> <span class=\"icon icon-minus fa fa-minus\"><\/span><\/div>\u0548\u0580\u0584\u0561\u055e\u0576 \u057f\u0561\u0580\u0561\u056e\u057e\u0561\u056e \u0567 \u0556\u0540\u0544\u054d-\u0576\u0565\u0580\u056b \u0568\u0576\u0564\u0578\u0582\u0576\u0578\u0582\u0574\u0568 \u0561\u0577\u056d\u0561\u0580\u0570\u0578\u0582\u0574<\/div>\r\n\t\t                <div class=\"acc-content\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u0547\u0578\u0582\u0580\u057b 120 \u0565\u0580\u056f\u056b\u0580 \u0569\u0578\u0582\u0575\u056c\u0561\u057f\u0580\u0578\u0582\u0574 \u056f\u0561\u0574 \u057a\u0561\u0570\u0561\u0576\u057b\u0578\u0582\u0574 \u0565\u0576 \u0556\u0540\u0544\u054d- \u0576\u0565\u0580\u056b \u056f\u056b\u0580\u0561\u057c\u0578\u0582\u0574 \u057f\u0565\u0572\u0561\u056f\u0561\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580, \u0569\u0565\u0587, \u056b\u0576\u0579\u057a\u0565\u057d \u0570\u0580\u0561\u057a\u0561\u0580\u0561\u056f\u0578\u0582\u0574 \u0567 IASB-\u0576, \u0574\u0578\u057f 90 \u0565\u0580\u056f\u056b\u0580 \u056c\u056b\u0578\u057e\u056b\u0576 \u0570\u0561\u0574\u0561\u057a\u0561\u057f\u0561\u057d\u056d\u0561\u0576\u0578\u0582\u0574 \u0565\u0576 \u0556\u0540\u0544\u054d-\u0576\u0565\u0580\u056b\u0576: \u0548\u0580\u0578\u0577 \u0565\u0580\u056f\u0580\u0576\u0565\u0580 \u0564\u0565\u057c\u0587\u057d \u0574\u057f\u0561\u0564\u056b\u0580 \u0565\u0576 \u0566\u0578\u0582\u0563\u0561\u0574\u056b\u057f\u0565\u056c \u056b\u0580\u0565\u0576\u0581 \u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580\u0568 \u0556\u0540\u0544\u054d-\u0576\u0565\u0580\u0578\u057e:<br \/>\u0535\u057e\u0580\u0578\u0574\u056b\u0578\u0582\u0569\u0575\u0561\u0576 \u056f\u0561\u0576\u0578\u0576\u0561\u056f\u0561\u0580\u0563\u0565\u0580\u0578\u057e \u057a\u0561\u0570\u0561\u0576\u057b\u057e\u0565\u0581, \u0578\u0580 \u0562\u0578\u056c\u0578\u0580 \u0565\u057e\u0580\u0578\u057a\u0561\u056f\u0561\u0576 \u056c\u056b\u057d\u057f\u056b\u0576\u0563\u0561\u0575\u056b\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0568 (\u0581\u0578\u0582\u0581\u0561\u056f\u057e\u0561\u056e) 2005\u0569. \u0570\u0578\u0582\u0576\u057e\u0561\u0580\u056b 1-\u056b\u0581 \u056b\u0580\u0565\u0576\u0581 \u0570\u0561\u0574\u0561\u056d\u0574\u0562\u057e\u0561\u056e \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 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class=\"acc-content\">\r\n\t\t                  <div class=\"content\">\r\n\t\t                    <div class=\"text\"><p>\u0540\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0576\u0565\u0580\u056b \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u0564\u0561\u0577\u0576\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568 (\u0540\u0544\u0534) \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0578\u0582\u0569\u0575\u0561\u0576 \u0574\u0561\u057d\u0576\u0561\u0563\u056b\u057f\u0578\u0582\u0569\u0575\u0561\u0576 \u0563\u056c\u0578\u0562\u0561\u056c \u056f\u0561\u0566\u0574\u0561\u056f\u0565\u0580\u057a\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u0567:<br \/>\u053f\u0565\u0576\u057f\u0580\u0578\u0576\u0561\u056f\u0561\u0575\u0561\u0576\u0568 \u0563\u057f\u0576\u057e\u0578\u0582\u0574 \u0567 \u0546\u0575\u0578\u0582-\u0545\u0578\u0580\u0584\u0578\u0582\u0574: <br \/>\u0540\u0544\u0534-\u0576 \u0578\u0582\u0576\u056b 164 \u0561\u0576\u0564\u0561\u0574, \u0563\u0578\u0580\u056e\u0568\u0576\u056f\u0565\u0580\u0576\u0565\u0580 124 \u0565\u0580\u056f\u0580\u0578\u0582\u0574 \u0587 \u056b\u0580\u0561\u057e\u0561\u0570\u0561\u0574\u0561\u056f\u0561\u0580\u0563\u0565\u0580\u0578\u0582\u0574` \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0565\u056c\u0578\u057e \u0561\u0580\u0564\u0575\u0578\u0582\u0576\u0561\u0562\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576, \u0561\u057c\u0587\u057f\u0580\u056b \u0578\u056c\u0578\u0580\u057f\u0576\u0565\u0580\u0578\u0582\u0574, \u056b\u0576\u0579\u057a\u0565\u057d \u0576\u0561\u0587 \u056f\u0561\u057c\u0561\u057e\u0561\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0578\u0582\u0574 \u0587 \u0561\u056f\u0561\u0564\u0565\u0574\u056b\u0561\u0575\u0578\u0582\u0574 \u0561\u0577\u056d\u0561\u057f\u0578\u0572 \u0561\u057e\u0565\u056c\u056b \u0584\u0561\u0576 2,5 \u0574\u056b\u056c\u056b\u0578\u0576 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0576\u0565\u0580: \u0540\u0544\u0534-\u0576 \u0567 \u0569\u0578\u0572\u0561\u0580\u056f\u0578\u0582\u0574 (\u0570\u0580\u0561\u057a\u0561\u0580\u0561\u056f\u0578\u0582\u0574) \u0574\u056b\u057b\u0561\u0566\u0563\u0561\u0575\u056b\u0576 \u057d\u057f\u0561\u0576\u0564\u0561\u0580\u057f\u0576\u0565\u0580 \u0567\u0569\u056b\u056f\u0561\u0575\u056b, \u0561\u0578\u0582\u0564\u056b\u057f\u056b, \u0570\u0561\u057e\u0561\u057d\u057f\u0561\u0563\u0580\u0574\u0561\u0576, \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u056f\u0580\u0569\u0578\u0582\u0569\u0575\u0561\u0576, \u0570\u0561\u0576\u0580\u0561\u0575\u056b\u0576 \u0578\u056c\u0578\u0580\u057f\u056b \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u0570\u0561\u0577\u057e\u0561\u057c\u0574\u0561\u0576 \u057e\u0565\u0580\u0561\u0562\u0565\u0580\u0575\u0561\u056c:<\/p><\/div>\r\n\t\t                  <\/div>\r\n\t\t                <\/div>\r\n\t\t              <\/li>\r\n\t\t          \t\t\t              \r\n\t\t            <\/ul>\r\n\t\t       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