-->

الصفحة الرئيسية ضريبة القيمة المضافة موقع محاسبي شامل

الدليل المبسط لمتطلبات الفوترة الإلكترونية (فاتورة) بحسب : هيئة الزكاة والضريبة والجمارك

08 أغسطس 2023

خط المقالة

مقدمة الدليل :

تعمل هيئة الزكاة والضريبة والجمارك على تطبيق الفوترة الإلكترونية )فاتورة( بشكل إلزامي اعتبارًا من 4 ديسمبر 2021 م، على كافة المكلفين الخاضعين لضريبة القيمة المضافة )باستثناء المكلفين غير المقيمين بالمملكة( بالإضافة إلى أي أطراف أخرى تقوم باصدار الفواتير الضريبية نيابة عن المورد الخاضع للضريبة، وذلك كحل رقمي متكامل يتم فيه إصدار الفواتير وتعديلها بشكل إلكتروني تام.

وسبق وأعلنت الهيئة في ديسمبر 2020 م عن لائحة الفوترة الإلكترونية وأوضحت فيه المقصود بهذا النظام، وعناصره الرئيسية، والمتطلبات الأساسية لإصدار الفاتورة الإلكترونية وحفظها عبر نظام إلكتروني. وسيوضح هذا الدليل بشكل مبسط متطلبات الفوترة

الإلكترونية )فاتورة( بشكلها التفصيلي، ليتمكن كافة المكلفين الخاضعين للائحة الفوترة الإلكترونية من الاستعداد وتهيئة أنظمتهم لتكون قادرة على إصدار وحفظ وتعديل الفواتير بطريقة إلكترونية منظمة.

لتحميل الدليل اضغط هنا

window['__wavt'] = 'AOuZoY5tgv9V-6NdXHf_v4VGZ0vpPj2Pig:1714198069772';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d5421579200569112311','//almohasba.blogspot.com/2023/08/blog-post.html','5421579200569112311'); _WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '5421579200569112311', 'title': ' \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644', 'url': 'https://almohasba.blogspot.com/2023/08/blog-post.html', 'canonicalUrl': 'https://almohasba.blogspot.com/2023/08/blog-post.html', 'homepageUrl': 'https://almohasba.blogspot.com/', 'searchUrl': 'https://almohasba.blogspot.com/search', 'canonicalHomepageUrl': 'https://almohasba.blogspot.com/', 'blogspotFaviconUrl': 'https://almohasba.blogspot.com/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': false, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': '', 'encoding': 'UTF-8', 'locale': 'ar', 'localeUnderscoreDelimited': 'ar', 'languageDirection': 'rtl', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 - Atom\x22 href\x3d\x22https://almohasba.blogspot.com/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 - RSS\x22 href\x3d\x22https://almohasba.blogspot.com/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/5421579200569112311/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 - Atom\x22 href\x3d\x22https://almohasba.blogspot.com/feeds/5067240813578161750/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-8151346319954172', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': true, 'adsenseAutoAds': false, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/16e657cb9c57b8a2', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'key': 'link', 'shareMessage': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Facebook', 'target': 'facebook'}, {'name': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'key': 'blogThis', 'shareMessage': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'target': 'blog'}, {'name': 'Twitter', 'key': 'twitter', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Twitter', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Pinterest', 'target': 'pinterest'}, {'name': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'key': 'email', 'shareMessage': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27ar\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': true, 'jumpLinkMessage': 'Read more \xbb', 'pageType': 'item', 'postId': '5067240813578161750', 'postImageThumbnailUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFzAxYN3c-OSG5AMR0lykzXQUmYZ-92OxtJaQ-v05ar7w6EEyFlSYQig7QerexI44m_L6JTzaCN5nduM_qQSjUx3oIYsaVtypz11ABdQsqdLU1vrbclvPJEaLbd0qVQqj_3IuArcrR5WxHaZLymTUIYpuPFUohSGpOle2bZ0JpRhg3GuQaR8TdCDmbgcEa/s72-w400-c-h225/Screenshot%20(18).png', 'postImageUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFzAxYN3c-OSG5AMR0lykzXQUmYZ-92OxtJaQ-v05ar7w6EEyFlSYQig7QerexI44m_L6JTzaCN5nduM_qQSjUx3oIYsaVtypz11ABdQsqdLU1vrbclvPJEaLbd0qVQqj_3IuArcrR5WxHaZLymTUIYpuPFUohSGpOle2bZ0JpRhg3GuQaR8TdCDmbgcEa/w400-h225/Screenshot%20(18).png', 'pageName': '\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0628\u0633\u0637 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0641\u0627\u062a\u0648\u0631\u0629) \u0628\u062d\u0633\u0628 : \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 ', 'pageTitle': ' \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644: \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0628\u0633\u0637 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0641\u0627\u062a\u0648\u0631\u0629) \u0628\u062d\u0633\u0628 : \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 ', 'metaDescription': '\u062f\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u0629'}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': '\u062a\u0639\u062f\u064a\u0644', 'linkCopiedToClipboard': '\u062a\u0645 \u0646\u0633\u062e \u0627\u0644\u0631\u0627\u0628\u0637 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0641\u0638\u0629', 'ok': '\u062d\u0633\u0646\u064b\u0627', 'postLink': '\u0631\u0627\u0628\u0637 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': '\u0645\u062e\u0635\u0635', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0628\u0633\u0637 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0641\u0627\u062a\u0648\u0631\u0629) \u0628\u062d\u0633\u0628 : \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 ', 'description': '\u062f\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u0629', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFzAxYN3c-OSG5AMR0lykzXQUmYZ-92OxtJaQ-v05ar7w6EEyFlSYQig7QerexI44m_L6JTzaCN5nduM_qQSjUx3oIYsaVtypz11ABdQsqdLU1vrbclvPJEaLbd0qVQqj_3IuArcrR5WxHaZLymTUIYpuPFUohSGpOle2bZ0JpRhg3GuQaR8TdCDmbgcEa/w400-h225/Screenshot%20(18).png', 'url': 'https://almohasba.blogspot.com/2023/08/blog-post.html', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 5067240813578161750}}, {'name': 'widgets', 'data': [{'title': 'BlogArchive', 'type': 'BlogArchive', 'sectionId': 'TemplateInsert', 'id': 'BlogArchive300'}, {'title': 'BlogLabels', 'type': 'Label', 'sectionId': 'TemplateInsert', 'id': 'Label300'}, {'title': '\u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0642\u0627\u0644\u0628', 'type': 'LinkList', 'sectionId': 'TemplateInsert', 'id': 'LinkList300'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'pages', 'id': 'PageList301'}, {'title': '\u0645\u0631\u0628\u0639 \u0627\u0644\u0628\u062d\u062b', 'type': 'HTML', 'sectionId': 'pages', 'id': 'HTML301'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'pages', 'id': 'LinkList301'}, {'title': ' \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0634\u0627\u0645\u0644 (\u0631\u0623\u0633 \u0627\u0644\u0635\u0641\u062d\u0629)', 'type': 'Header', 'sectionId': 'head-container', 'id': 'Header1'}, {'title': '\u0625\u0639\u0644\u0627\u0646 \u0628\u062c\u0648\u0627\u0631 \u0627\u0644\u0644\u0648\u062c\u0648', 'type': 'HTML', 'sectionId': 'head-container', 'id': 'HTML302'}, {'title': '\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629', 'type': 'LinkList', 'sectionId': 'menu-bar', 'id': 'LinkList302'}, {'title': '\u0641\u0647\u0631\u0633 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 : \u0646\u0642\u062a\u0631\u062d \u0639\u0644\u064a\u0643\u0645 \u062a\u0635\u0641\u062d \u0627\u0644\u0639\u0646\u0627\u0648\u064a\u0646 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u0641\u0647\u0631\u0633 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u062c\u0627\u0644', 'type': 'Label', 'sectionId': 'RecentPosts', 'id': 'Label2'}, {'title': '\u0625\u0639\u0644\u0627\u0646 \u0635\u0641\u062d\u0627\u062a \u0627\u0644\u062a\u0633\u0645\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0634\u064a\u0641 \u0648\u0627\u0644\u0628\u062d\u062b', 'type': 'HTML', 'sectionId': 'RecentPosts', 'id': 'HTML305'}, {'title': '\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629', 'type': 'Blog', 'sectionId': 'RecentPosts', 'id': 'Blog1', 'posts': [{'id': '5067240813578161750', 'title': '\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0628\u0633\u0637 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 (\u0641\u0627\u062a\u0648\u0631\u0629) \u0628\u062d\u0633\u0628 : \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 ', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhFzAxYN3c-OSG5AMR0lykzXQUmYZ-92OxtJaQ-v05ar7w6EEyFlSYQig7QerexI44m_L6JTzaCN5nduM_qQSjUx3oIYsaVtypz11ABdQsqdLU1vrbclvPJEaLbd0qVQqj_3IuArcrR5WxHaZLymTUIYpuPFUohSGpOle2bZ0JpRhg3GuQaR8TdCDmbgcEa/w400-h225/Screenshot%20(18).png', 'showInlineAds': false}], 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}, {'name': 'comments', 'label': 'comments'}, {'name': 'share', 'label': ''}]}, {'regionName': 'footer2', 'items': [{'name': 'labels', 'label': ''}]}], 'allBylineItems': [{'name': 'author', 'label': '\u0628\u0648\u0627\u0633\u0637\u0629'}, {'name': 'timestamp', 'label': ''}, {'name': 'comments', 'label': 'comments'}, {'name': 'share', 'label': ''}, {'name': 'labels', 'label': ''}]}, {'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'type': 'ContactForm', 'sectionId': 'RecentPosts', 'id': 'ContactForm302'}, {'title': '\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0627\u062a', 'type': 'LinkList', 'sectionId': 'RecentPosts', 'id': 'LinkList500'}, {'title': '\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a [SM]', 'type': 'LinkList', 'sectionId': 'RecentPosts', 'id': 'LinkList3'}, {'type': 'AdSense', 'sectionId': 'sidebar-section', 'id': 'AdSense1'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'sidebar-section', 'id': 'PageList1'}, {'title': '', 'type': 'PopularPosts', 'sectionId': 'sidebar-section', 'id': 'PopularPosts2', 'posts': [{'title': ' \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0643\u0633\u0644 \u0645\u062e\u0627\u0632\u0646 \u0645\u062c\u0627\u0646\u064a \u0645\u062c\u0631\u0628 \u062c\u0627\u0647\u0632 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0628\u0631\u0646\u0627\u0645\u062c \u0633\u0647\u0644 \u0644\u0644\u0645\u062e\u0627\u0632\u0646 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 excel \u062a\u062d\u0645\u064a\u0644 \u0634\u064a\u062a \u0645\u062e\u0627\u0632\u0646 \u0634\u064a\u062a \u0645\u062e\u0627\u0632\u0646 \u062c\u0627\u0647\u0632 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 excel \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0628\u0633\u064a\u0637 \u0648\u0645\u062c\u0627\u0646\u064a \u062c\u0631\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062e\u0627\u0632\u0646 \u0639\u0644\u0649 excel', 'id': 306952947089821072}, {'title': '\u0645\u0644\u0641 \u0627\u0643\u0633\u0644 \u0645\u062d\u0627\u0633\u0628\u0629 (\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0643\u0633\u0644)\u062c\u0627\u0647\u0632\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u064a\u0648\u0645\u064a\u0629 \u0639\u0627\u0645\u0629 \u0648\u0645\u064a\u0632\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0631\u0646\u0627\u0645\u062c \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0643\u0633\u0644 \u060c\u0645\u0644\u0641\u0627\u062a excel \u062c\u0627\u0647\u0632\u0629', 'id': 740911189134981014}, {'title': '\u0643\u062a\u0627\u0628 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u062e\u0627\u0632\u0646 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0642\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u064a \u0627\u0644\u062b\u0627\u0646\u064a 2018-2019 \u062a\u0623\u0644\u064a\u0641 \u062f\u0643\u062a\u0648\u0631\u0629 \u0646\u0638\u064a\u0645\u0629 \u0639\u0628\u062f\u0627\u0644\u0639\u0638\u064a\u0645 \u062e\u0627\u0644\u062f \u0623\u0633\u062a\u0627\u0630 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u062f\u0643\u062a\u0648\u0631 \u0645\u062d\u0645\u062f \u0643\u0627\u0645\u0644 \u0627\u0644\u0643\u0631\u062f\u064a \u0623\u0633\u062a\u0627\u0630 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u062f. \u0645\u062d\u0645\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u064a\u0645 \u0623\u0633\u062a\u0627\u0630 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629', 'id': 1664086490466076822}, {'title': '\u0627\u0644\u0633\u0648\u0643\u0628\u0627 \u0645\u0646 \u0627\u0644\u0623\u0644\u0641 \u0625\u0644\u0649 \u0627\u0644\u064a\u0627\u0621 \u0644\u0644\u0627\u0633\u062a\u0627\u0630 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f \u0627\u0644\u0631\u0645\u064a\u062d \u060c\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0643 \u0645\u0641\u062a\u0627\u062d\u064a\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0639\u0627\u0645\u0629 \u0644\u062f\u062e\u0648\u0644 \u0627\u062e\u062a\u0628\u0627\u0631 \u0632\u0645\u0627\u0644\u0629 socpa \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 socpa \u0643\u064a\u0641 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u0649 \u0641\u0649 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c\u060c\u060c \u0643\u064a\u0641 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0627\u062e\u062a\u0628\u0627\u0631 cpa \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u0649 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 ', 'id': 4487993433004065178}, {'title': '\u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0647\u0646\u064a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 ,\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0627\u0644\u064a\u0629 pdf ,\u062a\u062d\u0645\u064a\u0644 \u0643\u062a\u0627\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0627\u0644\u064a\u0629 pdf \u0645\u062c\u0627\u0646\u0627', 'id': 1590310725725272262}, {'title': '\u0643\u062a\u0627\u0628 \u0631\u064a\u0627\u0636\u064a\u0627\u062a \u0627\u0644\u0627\u0639\u0645\u0627\u0644 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0644\u0641\u0631\u0642\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629', 'id': 2823679437164692724}, {'title': '\u0627\u0643\u0633\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u0628\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u062c\u0627\u0647\u0632 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0643\u062a\u0627\u0628 \u0645\u0627\u062f\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 pdf \u0642\u064a\u0648\u062f \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0643\u0633\u0644 \u0645\u0644\u0641\u0627\u062a excel \u062c\u0627\u0647\u0632\u0629', 'id': 5222242865547802031}, {'title': '\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRS 2020 ( \u0645\u0644\u062e\u0635 \u0634\u0627\u0645\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 ) \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0623\u0633\u062a\u0627\u0630/ \u0639\u0645\u0631 \u064a\u0648\u0633\u0641 \u0639\u0645\u0631 \u0627\u0644\u062d\u0636\u0631\u064a \u0632\u0645\u064a\u0644 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646', 'id': 1646257944847604898}, {'title': '\u0643\u062a\u0627\u0628 \u0623\u0633\u0627\u0633\u064a\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 - \u0627\u0644\u0641\u0631\u0642\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 2019 \u062a\u0623\u0644\u064a\u0641 \u0646\u062e\u0628\u0629 \u0645\u0646 \u0627\u0633\u0627\u062a\u0630\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 - \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0627\u0647\u0631\u0629 ', 'id': 1760381384520688257}, {'title': '\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0639 \u0627\u0644\u0634\u0631\u062d \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u064a\u0633\u062a\u0639\u0627\u0646 \u0628\u0647 \u0641\u064a \u062a\u0627\u0633\u064a\u0633 \u062d\u0633\u0627\u0628\u0627\u062a \u0634\u0631\u0643\u0629 \u062c\u062f\u064a\u062f\u0629 ', 'id': 1408474672959637723}]}, {'title': '\u0627\u0644\u0634\u0627\u0626\u0639', 'type': 'PopularPosts', 'sectionId': 'sidebar-section', 'id': 'PopularPosts1', 'posts': [{'title': '\u0645\u0644\u0641 \u0627\u0643\u0633\u0644 \u0645\u062d\u0627\u0633\u0628\u0629 (\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0643\u0633\u0644)\u062c\u0627\u0647\u0632\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u064a\u0648\u0645\u064a\u0629 \u0639\u0627\u0645\u0629 \u0648\u0645\u064a\u0632\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0631\u0646\u0627\u0645\u062c \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0643\u0633\u0644 \u060c\u0645\u0644\u0641\u0627\u062a excel \u062c\u0627\u0647\u0632\u0629', 'id': 740911189134981014}, {'title': '\u0627\u0644\u0633\u0648\u0643\u0628\u0627 \u0645\u0646 \u0627\u0644\u0623\u0644\u0641 \u0625\u0644\u0649 \u0627\u0644\u064a\u0627\u0621 \u0644\u0644\u0627\u0633\u062a\u0627\u0630 \u0625\u0628\u0631\u0627\u0647\u064a\u0645 \u0645\u062d\u0645\u062f \u0627\u0644\u0631\u0645\u064a\u062d \u060c\u060c \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u064a\u0646 \u0643 \u0645\u0641\u062a\u0627\u062d\u064a\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0639\u0627\u0645\u0629 \u0644\u062f\u062e\u0648\u0644 \u0627\u062e\u062a\u0628\u0627\u0631 \u0632\u0645\u0627\u0644\u0629 socpa \u0627\u0644\u0632\u0645\u0627\u0644\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 socpa \u0643\u064a\u0641 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u0649 \u0641\u0649 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u060c\u060c\u060c \u0643\u064a\u0641 \u062a\u0635\u0628\u062d \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0647\u064a\u0626\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0627\u062e\u062a\u0628\u0627\u0631 cpa \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0634\u0631\u0648\u0637 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u0649 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 ', 'id': 4487993433004065178}, {'title': '\u0627\u0643\u0633\u0644 \u0645\u062d\u0627\u0633\u0628\u064a \u062e\u0627\u0635 \u0628\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u062c\u0627\u0647\u0632 \u0628\u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0627\u062a \u0627\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0643\u062a\u0627\u0628 \u0645\u0627\u062f\u0629 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 pdf \u0642\u064a\u0648\u062f \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u0646\u0627\u062f\u0642 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0643\u0633\u0644 \u0645\u0644\u0641\u0627\u062a excel \u062c\u0627\u0647\u0632\u0629', 'id': 5222242865547802031}]}, {'title': '\u0627\u0644\u062d\u0642\u0648\u0642', 'type': 'HTML', 'sectionId': 'license', 'id': 'HTML306'}]}]); _WidgetManager._RegisterWidget('_BlogArchiveView', new _WidgetInfo('BlogArchive300', 'TemplateInsert', document.getElementById('BlogArchive300'), {'languageDirection': 'rtl', 'loadingMessage': '\u200f\u062c\u0627\u0631\u064d \u0627\u0644\u062a\u062d\u0645\u064a\u0644\x26hellip;'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label300', 'TemplateInsert', document.getElementById('Label300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList300', 'TemplateInsert', document.getElementById('LinkList300'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList301', 'pages', document.getElementById('PageList301'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://almohasba.blogspot.com/', 'title': '\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML301', 'pages', document.getElementById('HTML301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList301', 'pages', document.getElementById('LinkList301'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'head-container', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML302', 'head-container', document.getElementById('HTML302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList302', 'menu-bar', document.getElementById('LinkList302'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label2', 'RecentPosts', document.getElementById('Label2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML305', 'RecentPosts', document.getElementById('HTML305'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'RecentPosts', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1625436979-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/13464135-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm302', 'RecentPosts', document.getElementById('ContactForm302'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '5421579200569112311', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'AOuZoY6amUXdW4Bvnorm-N6UnopPMqo3Ng:1714198069773', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'RecentPosts', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'RecentPosts', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_AdSenseView', new _WidgetInfo('AdSense1', 'sidebar-section', document.getElementById('AdSense1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'sidebar-section', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://almohasba.blogspot.com/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts2', 'sidebar-section', document.getElementById('PopularPosts2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidebar-section', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML306', 'license', document.getElementById('HTML306'), {}, 'displayModeFull'));