{"id":6844,"date":"2022-12-06T18:51:10","date_gmt":"2022-12-06T15:21:10","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/?page_id=6844"},"modified":"2022-12-06T18:51:10","modified_gmt":"2022-12-06T15:21:10","slug":"accounting-standards","status":"publish","type":"page","link":"https:\/\/bilangozareshgar.ir\/en\/accounting-standards\/","title":{"rendered":"accounting standards"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><!DOCTYPE html PUBLIC \"-\/\/W3C\/\/DTD HTML 4.0 Transitional\/\/EN\" \"http:\/\/www.w3.org\/TR\/REC-html40\/loose.dtd\">\n<html><body><p>[vc_row][vc_column]\n\t\t\t<!-- START page REVOLUTION SLIDER 6.7.40 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_15_1_wrapper\" data-source=\"post\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_15_1\" style=\"\" data-version=\"6.7.40\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-6844\" data-title=\"accounting standards\" data-anim=\"adpr:false;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/bilangozareshgar.ir\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" title=\"slide\" width=\"1918\" height=\"969\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/bilangozareshgar.ir\/wp-content\/uploads\/2022\/02\/slide.jpg\" data-bg=\"f:contain;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-15-slide-6844-layer-5\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape tp-shapewrapper\"\n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:-1488px;y:-13px;\"\n\t\t\t\t\t\t\t\tdata-text=\"a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:3953px;h:432px;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"sR:10;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8690;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;background-color:rgba(0,0,0,0.33);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_15_1',rl:[1240,1024,778,480],el:[350],gw:[1240],gh:[350],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider151\"]!==undefined) {window.RS_MODULES.modules[\"revslider151\"].once = false;window.revapi15 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row][vc_column][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=&rdquo;Accounting standards &ndash; approved standards&rdquo;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<table class=\"aligncenter\" style=\"width: 100%; border-collapse: collapse;\" border=\"5\" cellspacing=\"0\">\n<tbody>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">standard number<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Standard title<\/td>\n<th style=\"width: 8.28516%; height: 19px;\" scope=\"col\" align=\"center\">Pdf<\/th>\n<th style=\"width: 8.33335%; height: 19px;\">Word<\/th>\n<th style=\"width: 16.6667%; height: 19px;\" scope=\"col\" align=\"center\">PowerPoint<\/th>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">32<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Depreciation of assets<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">31<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Non-current assets held for sale and discontinued operations<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">30<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Earnings per share<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">29<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Real estate construction activities<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">28<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">General insurance activities<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">27<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Retirement benefit plans<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">26<\/td>\n<td style=\"width: 33.3333%; text-align: right; height: 19px;\" align=\"center\">Agricultural activities<\/td>\n<td style=\"width: 8.28516%; height: 19px;\" align=\"center\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">25<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Reporting according to different parts<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">24<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Financial reporting of commercial units in the pre-operation phase<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 39px;\">\n<td style=\"width: 33.3333%; height: 39px;\">23<\/td>\n<td style=\"width: 33.3333%; height: 39px;\">Accounting of special shares<\/td>\n<td style=\"width: 8.28516%; height: 39px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 39px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 39px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">22<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Interim financial reporting<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">21<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Rent accounting<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">20<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Investment in affiliated commercial units &ndash; Revised 2019<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">19<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Commercial combinations &ndash; revised 2014<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">18<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Consolidated financial statements and investment accounting in subsidiary commercial units &ndash; revised 2014<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">17<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Intangible assets &ndash; revised 2016<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 78px;\">\n<td style=\"width: 33.3333%; height: 78px;\">16<\/td>\n<td style=\"width: 33.3333%; height: 78px;\">Accounting Standard No. 16, Effects of Exchange Rate Changes (Revised 2013)<\/td>\n<td style=\"width: 8.28516%; height: 78px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 78px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 78px;\"><\/td>\n<\/tr>\n<tr style=\"height: 39px;\">\n<td style=\"width: 33.3333%; height: 39px;\">15<\/td>\n<td style=\"width: 33.3333%; height: 39px;\">Accounting of investments<\/td>\n<td style=\"width: 8.28516%; height: 39px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 39px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 39px;\"><\/td>\n<\/tr>\n<tr style=\"height: 58px;\">\n<td style=\"width: 33.3333%; height: 58px;\">14<\/td>\n<td style=\"width: 33.3333%; height: 58px;\">How to present current assets and current liabilities<\/td>\n<td style=\"width: 8.28516%; height: 58px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 58px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 58px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">13<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Financial provision accounting<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">12<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Disclosure of related party information &ndash; Revised 2016<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">11<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Tangible Fixed Assets &ndash; Revised 1386<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">10<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Accounting of government grants<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">9<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Accounting for long-term contracts<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">8<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Inventory accounting of materials and goods<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">6<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Financial performance report<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">5<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Events after the balance sheet date &ndash; revised 1384<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 49.6762%;\">4<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Reserves, Contingent Liabilities and Contingent Assets &ndash; Revised 1384<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">3<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Operating income<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">2<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">Cash Flow Statements<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"width: 33.3333%; height: 19px;\">1<\/td>\n<td style=\"width: 33.3333%; height: 19px;\">How to present financial statements<\/td>\n<td style=\"width: 8.28516%; height: 19px;\">file download<\/td>\n<td style=\"width: 8.33335%; height: 19px;\">file download<\/td>\n<td style=\"width: 16.6667%; height: 19px;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column][vc_separator][\/vc_column][\/vc_row][vc_row][vc_column][vc_text_separator title=&rdquo;Accounting standards &ndash; approved standards&rdquo;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] standard number Standard title Pdf Word PowerPoint 32 Depreciation of assets file download file [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":4670,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-template\/blank-element.php","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-6844","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages\/6844","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=6844"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/pages\/6844\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/4670"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=6844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=6844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=6844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}