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27-طرحهاي مزاياي بازنشستگي

27-طرحهاي مزاياي بازنشستگي

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Published by Hasan Eftekhari
استاندارد شماره 27 حسابداری
27-طرحهاي مزاياي بازنشستگي
استاندارد شماره 27 حسابداری
27-طرحهاي مزاياي بازنشستگي

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Published by: Hasan Eftekhari on May 19, 2007
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05/08/2014

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هرامش ‌يردباسح ردنات
27
‌گتسنزاب ‌يا ‌ياحط
 
ياهتروص لک ‌يب درناس ‌ ‌ خرات ز اهنآ ‌ام ‌رد ‌ك ‌ام‌درف
1384
عش ‌آ ز ب ا .‌سج‌ز دوش‌م
يرباح يادرناس ت کسباح ‌امزاس
1384
 
ات‌ب
ـدق
  م ‌يف ،‌يرباح ‌يادرناس ‌ت ف   ‌لد ‌طم ‌وت  ‌طش غت ‌ب ‌ك رد ‌ك ‌ساوپ  غت ،‌ام ‌يگشر ‌فاش ‌ياقتر ‌ اب  ‌لل‌بج ‌يادرناس ‌ت ا دوجوم ‌يادرناس رد ظنتلص ‌ياهساس ز ‌ ف ‌ رد .ك‌م ‌ا ر جم ‌يرباح ‌يادرناس ز ‌داس ‌سباح ‌امزاس رد ‌يرباح ‌لل‌ب ‌يادرناس ‌ژ‌ب م ‌ي‌فح لد ‌طش ‌ف ظنرد اب ‌يرباح ‌يادرناس ‌ت.‌س روكپ م ‌مو ‌وظن ‌يب درناس ‌ ‌ون ت ‌ك رد ‌ش ‌فارد ‌داهپ  ‌ظن ‌ات  دد ا ز احص  سرب يرباح يادرناس .ش ‌وت ‌ف ‌ك ‌طسوت درناس ًااهن ما ‌ئ ‌طسوت ‌وت  ‌سرب ز ‌پ درناس‌ ب ‌امزاسروم ‌بوم ‌جوم
29/4/1384
امزاس ‌مو ‌م  .‌س ‌ش ج‌ز   ‌مام ‌اردان ‌شو ‌ياآ‌اج‌راظن اب درناس ‌ ت ‌ك ‌طسوت  ‌سباح ‌امزاس‌ما‌ئ ‌ر ب( ‌وض اب ‌يرباح ‌يادرناس ‌ااآ )ا ‌تت رب سوم كد ،‌كماك ،‌ص،‌للش يهم ،‌ب   ،‌ژپ‌ن ب ،‌يثك ح كد ،‌زل ‌م ت ‌م ‌ساشراك ‌ ‌ناپ اب  ‌يظن ار كدخام زاهش كد  ‌دزهم  كد اهنا( ادرناسسا ‌ااآ ،‌يرحروپ م كد ،ووب  كد  ‌رم ح كد ،‌ناحر ل كد ،‌يج شو.‌س ‌ش ‌ت )‌نهم ‌اساس ،‌ت ف رد ‌ك ‌ناك ‌ات ز ‌سباح ‌امزاس ناص ن‌شد ‌كرام درناس ‌ ‌وت  ‌وظنماج ت‌د ‌كرام ز انم ‌ندر  ت اقس يرباح يادرناس ك ياقتر يب ي‌فح .ك‌م
‌باسح ‌ازا

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