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\u062a\u0639\u0644\u064a\u0642 \u062a\u0637\u0628\u064a\u0642\u0647\u0627. \u0648\u062a\u064f\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u062d\u0627\u0644\u064a\u0627\u064b &quot;\u0645\u0639\u0644\u0642\u0629&quot;\u060c \u0623\u064a \u0623\u0646\u0647\u0627 \u063a\u064a\u0631 \u0645\u0637\u0628\u0642\u0629 \u062d\u0627\u0644\u064a\u0627\u064b\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u0645 \u062a\u064f\u0644\u063a\u064e \u0623\u0648 \u062a\u064f\u0633\u062d\u0628.<\/p>\n<p><strong>\u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 (ISSB)<\/strong><\/p>\n<p><strong>\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS S1 \u0648 IFRS S2)<\/strong> \u062a\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u0645\u062b\u0627\u0628\u0629 &quot;\u0627\u0644\u062e\u0637 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a&quot; \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u062a\u0645 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627 \u0648\/\u0623\u0648 \u062a\u0643\u064a\u064a\u0641\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n<ul>\n<li><strong>\u0645\u0627\u0644\u064a\u0632\u064a\u0627<\/strong> \u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 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\u0627\u0644\u062d\u0627\u0644\u064a.<\/li>\n<li><strong>\u0628\u0627\u0643\u0633\u062a\u0627\u0646<\/strong> \u0623\u0639\u0644\u0646\u062a \u0639\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u062a\u062f\u0631\u064a\u062c\u064a \u0644\u0645\u0639\u0627\u064a\u064a\u0631 ISSB\u060c \u062d\u064a\u062b \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0623\u0643\u0628\u0631 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u062f\u0621 \u0641\u064a \u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u064a\u0648\u0644\u064a\u0648 2025.<\/li>\n<li><strong>\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/strong> \u062a\u062c\u0631\u064a \u062d\u0627\u0644\u064a\u064b\u0627 \u0645\u0634\u0627\u0648\u0631\u0629 \u062d\u0648\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 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\u0627\u0644\u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0647\u064a \u062d\u0627\u0644\u064a\u064b\u0627 \u0627\u062e\u062a\u064a\u0627\u0631\u064a\u0629.<\/li>\n<li><strong>\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u064a\u0627\u0628\u0627\u0646 (SSBJ)<\/strong> \u0623\u0635\u062f\u0631\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0645\u0639\u0627\u064a\u064a\u0631\u0647\u0627 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 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