{"id":10313,"date":"2026-06-28T14:47:37","date_gmt":"2026-06-28T13:47:37","guid":{"rendered":"https:\/\/cosob.dz\/?p=10313"},"modified":"2026-06-28T14:53:35","modified_gmt":"2026-06-28T13:53:35","slug":"%d9%85%d8%b4%d8%a7%d8%b1%d9%83%d8%a9-%d9%84%d8%ac%d9%86%d8%a9-%d8%aa%d9%86%d8%b8%d9%8a%d9%85-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%a8%d9%88%d8%b1%d8%b5%d8%a9-%d9%88%d9%85%d8%b1%d8%a7","status":"publish","type":"post","link":"https:\/\/cosob.dz\/ar\/%d9%85%d8%b4%d8%a7%d8%b1%d9%83%d8%a9-%d9%84%d8%ac%d9%86%d8%a9-%d8%aa%d9%86%d8%b8%d9%8a%d9%85-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%a8%d9%88%d8%b1%d8%b5%d8%a9-%d9%88%d9%85%d8%b1%d8%a7\/","title":{"rendered":"\u0645\u0634\u0627\u0631\u0643\u0629 \u0644\u062c\u0646\u0629 \u062a\u0646\u0638\u064a\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u062d\u0648\u0627\u0631 \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a \u062d\u0648\u0644 \u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629"},"content":{"rendered":"\r\n
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\u0643\u0645\u0627 \u0634\u0643\u0651\u0644 \u0647\u0630\u0627 \u0627\u0644\u0644\u0642\u0627\u0621 \u0645\u0646\u0635\u0629 \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0648\u0645\u0646\u0627\u0642\u0634\u0629 \u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS)\u060c \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (ISSB)\u060c \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0623\u062f\u0648\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0631\u0633\u064a\u062e \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n

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\u00a0 \u0634\u0627\u0631\u0643\u062a \u0644\u062c\u0646\u0629 \u062a\u0646\u0638\u064a\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u0648\u0631\u0635\u0629 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627 (COSOB) \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 25 \u062c\u0648\u0627\u0646 2026 \u0641\u064a \u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0648\u0627\u0631 \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a \u0644\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0627\u0644\u0630\u064a \u0646\u0638\u0645\u0647 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 (PAFA) \u0628\u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0627\u0644\u0639\u0627\u0635\u0645\u0629. \u0648\u062c\u0645\u0639 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f\u062b 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