{"id":95,"date":"2026-07-25T16:48:01","date_gmt":"2026-07-25T13:18:01","guid":{"rendered":"https:\/\/tarazdad.ir\/?p=95"},"modified":"2026-09-01T21:08:39","modified_gmt":"2026-09-01T17:38:39","slug":"%d8%aa%d8%ad%d9%84%db%8c%d9%84-%d8%a7%d8%b3%d8%aa%d8%a7%d9%86%d8%af%d8%a7%d8%b1%d8%af%d9%87%d8%a7%db%8c-%d9%85%d8%b1%d8%aa%d8%a8%d8%b7-%d8%a8%d8%a7-%d8%b4%d9%85%d8%a7%d8%b1%d9%87-%db%b4%db%b3","status":"publish","type":"post","link":"https:\/\/tarazdad.ir\/?p=95","title":{"rendered":"\u062a\u062d\u0644\u06cc\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"320\" height=\"320\" src=\"https:\/\/tarazdad.ir\/wp-content\/uploads\/2026\/07\/ed9a9352-afa5-4826-993a-ec84f3250308.png\" alt=\"\" class=\"wp-image-96\" style=\"width:175px;height:auto\" srcset=\"https:\/\/tarazdad.ir\/wp-content\/uploads\/2026\/07\/ed9a9352-afa5-4826-993a-ec84f3250308.png 320w, https:\/\/tarazdad.ir\/wp-content\/uploads\/2026\/07\/ed9a9352-afa5-4826-993a-ec84f3250308-300x300.png 300w, https:\/\/tarazdad.ir\/wp-content\/uploads\/2026\/07\/ed9a9352-afa5-4826-993a-ec84f3250308-150x150.png 150w\" sizes=\"auto, (max-width: 320px) 100vw, 320px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u201c\u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0632 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3 \u0627\u0633\u062a.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 <strong>\u00ab\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3: \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0633\u0648\u062f\u00bb<\/strong> \u06cc\u0627 \u0645\u0628\u0627\u062d\u062b \u0645\u0634\u0627\u0628\u0647 \u062f\u0631 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631 \u062a\u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06cc\u0627 \u0645\u0628\u0627\u062d\u062b \u062e\u0627\u0635\u06cc \u062f\u0631 \u062d\u0648\u0632\u0647 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0634\u062f\u060c \u0628\u0627\u06cc\u062f \u0628\u0647 \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u062a\u0648\u062c\u0647 \u06a9\u0646\u06cc:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631 \u062a\u0648 <strong>\u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0633\u0648\u062f (Profit Reporting)<\/strong> \u0627\u0633\u062a\u060c \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0628\u0631 \u0686\u0646\u062f \u0645\u062d\u0648\u0631 \u062d\u06cc\u0627\u062a\u06cc \u062a\u0627\u06a9\u06cc\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0631 \u062a\u0648 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u06f1. \u062a\u0641\u06a9\u06cc\u06a9 \u0639\u0645\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0645\u0631 \u0648 \u063a\u06cc\u0631\u0645\u0633\u062a\u0645\u0631 (Continuing vs. Discontinued Operations)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc\u062f\u06cc\u060c \u062a\u0641\u06a9\u06cc\u06a9 \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u0627\u0632 \u0633\u0648\u062f\u0647\u0627\u06cc \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0642\u0631\u0627\u0631 \u0627\u0633\u062a \u0645\u062a\u0648\u0642\u0641 \u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u062d\u0644\u06cc\u0644\u200c\u06af\u0631 \u0645\u0627\u0644\u06cc (\u0645\u062b\u0644 \u062e\u0648\u062f\u062a) \u0628\u062a\u0648\u0627\u0646\u062f \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u062f\u0648\u0646 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u0633\u0648\u062f\u0647\u0627\u06cc \u06af\u0630\u0631\u0627 \u0648 \u06cc\u06a9\u200c\u0628\u0627\u0631\u0647\u060c \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u062f.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u06f2. \u0627\u0631\u0627\u0626\u0647 \u0634\u0641\u0627\u0641 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062a\u0627\u06a9\u06cc\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0627\u0642\u0644\u0627\u0645\u06cc \u06a9\u0647 \u0645\u0627\u0647\u06cc\u062a \u063a\u06cc\u0631\u0645\u0633\u062a\u0645\u0631 \u062f\u0627\u0631\u0646\u062f (\u0645\u062b\u0644\u0627\u064b \u0641\u0631\u0648\u0634 \u06cc\u06a9 \u0628\u062e\u0634 \u0627\u0632 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a)\u060c \u0646\u0628\u0627\u06cc\u062f \u0628\u0627 \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062a\u0631\u06a9\u06cc\u0628 \u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0641\u06a9\u06cc\u06a9 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0628\u0627\u06cc\u062f \u06a9\u0627\u0645\u0644\u0627\u064b \u0645\u0634\u0647\u0648\u062f \u0628\u0627\u0634\u062f \u062a\u0627 \u201c\u06a9\u06cc\u0641\u06cc\u062a \u0633\u0648\u062f\u201d (Quality of Earnings) \u0645\u0634\u062e\u0635 \u06af\u0631\u062f\u062f.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u06f3. \u062f\u0642\u062a \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645 (EPS)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u067e\u06cc\u0634\u0631\u0641\u062a\u0647\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645 (Earnings Per Share) \u0628\u0627\u06cc\u062f \u0637\u0628\u0642 \u0627\u0635\u0648\u0644 \u062f\u0642\u06cc\u0642 \u0631\u06cc\u0627\u0636\u06cc \u0648 \u0628\u0627 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u062a\u0639\u062f\u06cc\u0644\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 (\u0645\u0627\u0646\u0646\u062f \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0632 \u0645\u062d\u0644 \u062a\u062c\u062f\u06cc\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc\u200c\u0647\u0627) \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201c\u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0632 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3 \u0627\u0633\u062a.\u201d \u062f\u0631 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627 \u0639\u0646\u0648\u0627\u0646 \u00ab\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0645\u0627\u0631\u0647 \u06f4\u06f3: \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0633\u0648\u062f\u00bb \u06cc\u0627 \u0645\u0628\u0627\u062d\u062b \u0645\u0634\u0627\u0628\u0647 \u062f\u0631 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0645\u0646\u0638\u0648\u0631 \u062a\u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06cc\u0627 \u0645\u0628\u0627\u062d\u062b \u062e\u0627\u0635\u06cc \u062f\u0631 \u062d\u0648\u0632\u0647 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0634\u062f\u060c \u0628\u0627\u06cc\u062f \u0628\u0647 \u0627\u06cc\u0646 \u0646\u06a9\u062a\u0647 \u062a\u0648\u062c\u0647 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-95","post","type-post","status-publish","format-standard","hentry","category-6"],"_links":{"self":[{"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/posts\/95","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=95"}],"version-history":[{"count":1,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/posts\/95\/revisions"}],"predecessor-version":[{"id":97,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=\/wp\/v2\/posts\/95\/revisions\/97"}],"wp:attachment":[{"href":"https:\/\/tarazdad.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=95"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=95"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tarazdad.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=95"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}