{"id":25390,"date":"2025-10-13T12:52:18","date_gmt":"2025-10-13T12:52:18","guid":{"rendered":"https:\/\/dmc-ksa.com\/?p=25390"},"modified":"2025-11-04T09:29:40","modified_gmt":"2025-11-04T09:29:40","slug":"%d8%a5%d8%ad%d8%b3%d8%a7%d9%86-%d8%b4%d8%a7%d9%86%d8%aa%d9%8a","status":"publish","type":"post","link":"https:\/\/dmc-ksa.com\/ar\/%d8%a5%d8%ad%d8%b3%d8%a7%d9%86-%d8%b4%d8%a7%d9%86%d8%aa%d9%8a\/","title":{"rendered":"\u0625\u062d\u0633\u0627\u0646 \u0634\u0627\u0646\u062a\u064a"},"content":{"rendered":"\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0623\u0643\u062b\u0631 \u0645\u0646 20 \u0639\u0627\u0645\u064b\u0627 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a <strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0639\u0627\u0644\u0645\u064a\u0629 \u0645\u062b\u0644 <strong>Ernst &amp; Young<\/strong> \u0648<strong>PwC<\/strong> \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0634\u0631\u0642 \u0627\u0644\u0623\u0648\u0633\u0637.<\/li>\n\n\n\n<li>\u0634\u063a\u0644 \u0645\u0646\u0627\u0635\u0628 \u0642\u064a\u0627\u062f\u064a\u0629 \u0641\u064a <strong>\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0627\u062c \u0627\u0644\u0637\u0628\u064a\u0629<\/strong>\u060c \u0645\u0646\u0647\u0627 <strong>\u0646\u0627\u0626\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644<\/strong> \u0648<strong>\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629<\/strong>.<\/li>\n\n\n\n<li>\u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u0648\u0627\u0633\u0639\u0629 \u0641\u064a <strong>\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062f\u0645\u062c \u0648\u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 (M&amp;A)<\/strong>\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/li>\n\n\n\n<li>\u0623\u0633\u0633 \u0648\u0623\u062f\u0627\u0631 \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 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\u0627\u0644\u0645\u062e\u0627\u0637\u0631\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong>.<\/li>\n\n\n\n<li>\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 <strong>\u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong> \u0645\u0646 <strong>\u062c\u0627\u0645\u0639\u0629 \u0639\u0645\u0627\u0646 \u0627\u0644\u0623\u0647\u0644\u064a\u0629<\/strong>\u060c \u0648\u0634\u0627\u0631\u0643 \u0641\u064a \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a <strong>\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)<\/strong> \u0648<strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 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