{"id":1058,"date":"2018-04-21T08:09:54","date_gmt":"2018-04-21T08:09:54","guid":{"rendered":"https:\/\/sanjaarizanov.com\/%d1%80%d0%b5%d0%b2%d0%b8%d0%b7%d0%b8%d1%98%d0%b0-%d0%be%d1%81%d0%b8%d0%b3%d1%83%d1%80%d1%83%d0%b2%d0%b0%d1%9a%d0%b5-%d0%bc%d1%81%d1%84%d0%b8\/"},"modified":"2026-02-26T11:30:03","modified_gmt":"2026-02-26T11:30:03","slug":"%d1%80%d0%b5%d0%b2%d0%b8%d0%b7%d0%b8%d1%98%d0%b0-%d0%be%d1%81%d0%b8%d0%b3%d1%83%d1%80%d1%83%d0%b2%d0%b0%d1%9a%d0%b5-%d0%bc%d1%81%d1%84%d0%b8","status":"publish","type":"page","link":"https:\/\/sanjaarizanov.com\/mk\/","title":{"rendered":"\u041f\u043e\u0447\u0435\u0442\u043d\u0430"},"content":{"rendered":"\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"&lt;script src= has-text-align-center has-vivid-red-color has-text-color has-link-color has-x-large-font-size wp-elements-3debae03f41600dc675304db0ceb8bfa\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">\u041a\u0430\u043a\u043e \u0448\u0435\u045c\u0435\u0440 \u0432\u043e \u043a\u0430\u0444\u0435.<\/mark><\/strong><\/p>\n\n\n\n<hr class=\"is-style-dots wp-block-separator has-text-color has-vivid-red-color has-alpha-channel-opacity has-vivid-red-background-color has-background\"\/>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-f86164dc586af8e6ea7ddead6153abff\" style=\"font-size:18px\">Riskure Academy \u2013 \u043c\u0435\u0441\u0442\u043e \u043a\u0430\u0434\u0435 \u0448\u0442\u043e \u0441\u043b\u043e\u0436\u0435\u043d\u043e\u0441\u0442\u0430 \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u043e\u0442\u043e \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u045a\u0435 \u0441\u0435 \u0441\u0440\u0435\u045c\u0430\u0432\u0430 \u0441\u043e \u0458\u0430\u0441\u043d\u043e\u0441\u0442, \u0430 \u0443\u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d\u043e\u0441\u0442\u0430 \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u0432\u0430\u0448\u0430 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u0441\u043a\u0430 \u043f\u0440\u0435\u0434\u043d\u043e\u0441\u0442. \u041e\u0432\u0434\u0435 \u0441\u043b\u043e\u0436\u0435\u043d\u043e\u0442\u043e \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u0435\u0434\u043d\u043e\u0441\u0442\u0430\u0432\u043d\u043e, \u043d\u0435\u0458\u0430\u0441\u043d\u043e\u0442\u043e \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u043a\u0440\u0438\u0441\u0442\u0430\u043b\u043d\u043e \u0458\u0430\u0441\u043d\u043e, \u0430 IFRS \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438\u0442\u0435&#8230; \u043f\u0430 \u0442\u0438\u0435 \u0441\u0442\u0430\u043d\u0443\u0432\u0430\u0430\u0442 \u043e\u043d\u0430 \u0448\u0442\u043e \u0441\u0435\u043a\u043e\u0433\u0430\u0448 \u0442\u0440\u0435\u0431\u0430\u043b\u043e \u0434\u0430 \u0431\u0438\u0434\u0430\u0442 &#8211; \u0432\u0430\u0448\u0430 \u0430\u043b\u0430\u0442\u043a\u0430 \u0437\u0430 \u0443\u0441\u043f\u0435\u0445, \u0430 \u043d\u0435 \u043f\u0440\u0435\u0447\u043a\u0430. <a href=\"https:\/\/sanjaarizanov.com\/mk\/%d0%bc%d1%81%d1%84%d0%b8-16\/\"><strong>\u041c\u0421\u0424\u0418 16<\/strong><\/a>, <a href=\"https:\/\/sanjaarizanov.com\/mk\/%d0%bf%d0%be%d0%b4%d0%b3%d0%be%d1%82%d0%b2%d0%b5%d1%82%d0%b5-%d1%81%d0%b5-%d0%b7%d0%b0-%d0%bc%d1%81%d1%84%d0%b8-17\/\"><strong>\u041c\u0421\u0424\u0418 17<\/strong><\/a> \u0438<strong> \u041c\u0421\u0424\u0418 9 <\/strong>\u043b\u0435\u0441\u043d\u0438 \u043a\u0430\u043a\u043e \u043f\u0435\u0440\u0434\u0443\u0432 <\/p>\n\n\n\n<p class=\"has-text-align-left has-black-color has-text-color has-link-color wp-elements-bafae758f0e77a7d954b74bc9271dd5f\" style=\"font-size:18px\"><strong><em>\u0414\u043e\u0431\u0440\u0435\u0434\u043e\u0458\u0434\u043e\u0432\u0442\u0435 \u0432\u043e \u0441\u0432\u0435\u0442 \u043a\u0430\u0434\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438\u0442\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u043a\u043e\u043d\u0435\u0447\u043d\u043e \u0437\u0431\u043e\u0440\u0443\u0432\u0430\u0430\u0442 \u043d\u0430 \u0432\u0430\u0448\u0438\u043e\u0442 \u0458\u0430\u0437\u0438\u043a!<\/em> <\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading alignwide\" id=\"we-re-a-studio-in-berlin-with-an-international-practice-in-architecture-urban-planning-and-interior-design-we-believe-in-sharing-knowledge-and-promoting-dialogue-to-increase-the-creative-potential-of-collaboration\" style=\"font-size:30px;line-height:1.1\"><strong>\u0421\u043e\u0432\u043b\u0430\u0434\u0430\u0458\u0442\u0435 \u0433\u043e \u043e\u043d\u0430 \u0448\u0442\u043e \u0435 \u043d\u0430\u0458\u0432\u0430\u0436\u043d\u043e<\/strong><\/h4>\n\n\n\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p style=\"font-size:18px\" class=\"\">\u041d\u0430\u0448\u0430\u0442\u0430 \u043d\u0430\u0458\u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u0430 \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0430 \u0437\u0430 \u0443\u0447\u0435\u045a\u0435 \u0433\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0438\u0440\u0430 \u0441\u043b\u043e\u0436\u0435\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u0432\u043e \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u0437\u043d\u0430\u0435\u045a\u0435 \u043f\u0440\u0435\u043a\u0443:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-8666ed792509fe3c8111dfbd54eeff76\" style=\"font-size:18px\"><strong>\u0418\u0441\u043a\u0443\u0441\u0442\u0432\u0430 \u043e\u0434 \u0438\u043d\u0434\u0443\u0441\u0442\u0440\u0438\u0458\u0430<\/strong> \u043e\u0434 \u0438\u0441\u043a\u0443\u0441\u043d\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u0446\u0438 \u043a\u043e\u0438 \u0433\u0438 \u0440\u0435\u0448\u0438\u043b\u0435 \u043e\u0432\u0438\u0435 \u043f\u0440\u0435\u0434\u0438\u0437\u0432\u0438\u0446\u0438 \u043f\u0440\u0435\u0442\u0445\u043e\u0434\u043d\u043e<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-9d8bace358845220de803fae79a85faa\" style=\"font-size:18px\"><strong>\u041f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u043e\u0431\u0443\u043a\u0438<\/strong> \u0434\u0438\u0437\u0430\u0458\u043d\u0438\u0440\u0430\u043d\u0435 \u0437\u0430 \u043f\u0440\u0438\u043c\u0435\u043d\u0430 \u0432\u043e \u0440\u0435\u0430\u043b\u043d\u0438\u043e\u0442 \u0441\u0432\u0435\u0442<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-cf25c2e26b341ad527d067eeb41386db\" style=\"font-size:18px\">\u041f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430 \u043a\u043e\u0438 \u0433\u0438 \u043f\u043e\u0432\u0440\u0437\u0443\u0432\u0430\u0430\u0442 \u043f\u0440\u0430\u043a\u0441\u0430 \u0438 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0430<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"\">\u041d\u0435 \u0458\u0430 \u0447\u0435\u043a\u0430\u0458 \u0448\u0430\u043d\u0441\u0430\u0442\u0430 &#8211; \u0441\u043e\u0437\u0434\u0430\u0434\u0438 \u0458\u0430. \u041d\u0435\u043a\u0430 <strong>\u0437\u043d\u0430\u0435\u045a\u0435\u0442\u043e<\/strong> \u0431\u0438\u0434\u0435 \u0442\u0435\u043c\u0435\u043b, <strong>\u043f\u043e\u0441\u0432\u0435\u0442\u0435\u043d\u043e\u0441\u0442\u0430 <\/strong>\u0433\u043e\u0440\u0438\u0432\u043e, \u0430 <strong>\u0445\u0440\u0430\u0431\u0440\u043e\u0441\u0442\u0430<\/strong> \u043a\u043e\u043c\u043f\u0430\u0441 \u043d\u0430 \u043f\u0430\u0442\u043e\u0442 \u043a\u043e\u043d \u0443\u0441\u043f\u0435\u0445\u043e\u0442.  <\/p>\n<\/blockquote>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h4 class=\"wp-block-heading alignwide\" id=\"we-re-a-studio-in-berlin-with-an-international-practice-in-architecture-urban-planning-and-interior-design-we-believe-in-sharing-knowledge-and-promoting-dialogue-to-increase-the-creative-potential-of-collaboration\" style=\"font-size:30px;line-height:1.1\"><strong><strong>\u041f\u043e\u0432\u0435\u045c\u0435 \u043e\u0434 \u0443\u0447\u0435\u045a\u0435\u0442\u043e &#8211; \u041a\u043e\u043c\u043f\u043b\u0435\u0442\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430 \u0437\u0430 \u0412\u0430\u0448\u0438\u043e\u0442 \u0431\u0438\u0437\u043d\u0438\u0441<\/strong><\/strong><\/h4>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-8072c94c52dade23587cb8be2aa1fc90\" style=\"font-size:18px\">\u041d\u0430\u0448\u0430\u0442\u0430 \u0446\u0435\u043b \u043d\u0435 \u0435 \u0441\u0430\u043c\u043e \u043e\u0431\u0443\u043a\u0430; \u043d\u0438\u0435 \u043e\u0432\u043e\u0437\u043c\u043e\u0436\u0443\u0432\u0430\u043c\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 <strong>\u0435\u0434\u0443\u043a\u0430\u0446\u0438\u0458\u0430<\/strong> \u0438 <strong>\u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u043d\u0442\u0441\u043a\u0438 \u0443\u0441\u043b\u0443\u0433\u0438<\/strong> \u043d\u0430\u0441\u043e\u0447\u0435\u043d\u0438 \u043a\u043e\u043d \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438 \u043a\u043e\u0438 \u0432\u043e\u0434\u0430\u0442 \u043a\u043e\u043d \u0441\u0442\u0440\u0430\u0442\u0435\u0448\u043a\u0438\u043e\u0442 \u0443\u0441\u043f\u0435\u0445 \u043d\u0430 \u0432\u0430\u0448\u0430\u0442\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0458\u0430. \u041d\u0430\u0448\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0458\u0430\u043b\u0438\u0437\u0438\u0440\u0430\u043d\u0438 \u0438 \u0435\u0434\u043d\u043e\u0441\u0442\u0430\u0432\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430 \u0437\u0430 <a href=\"https:\/\/sanjaarizanov.com\/mk\/%d0%bc%d1%81%d1%84%d0%b8-16\/\"><strong>\u041c\u0421\u0424\u0418 16 <\/strong><\/a>\u0441\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u0432\u0435\u043d\u0438 \u0437\u0430 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0430, \u0441\u043e \u0446\u0435\u043b\u043e\u0441\u043d\u0430 \u0443\u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d\u043e\u0441\u0442 \u0441\u043e \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u0438\u0432\u0430. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-aaf1961db75c631b4a00430cb8c925a5\" style=\"font-size:18px\">\u0411\u0435\u0437 \u0440\u0430\u0437\u043b\u0438\u043a\u0430 \u0434\u0430\u043b\u0438 \u0441\u0435 \u0434\u0432\u0438\u0436\u0438\u0442\u0435 \u043d\u0438\u0437 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0430\u0442\u0430 \u043d\u0430 \u043d\u043e\u0432\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438, \u0433\u0438 \u0443\u0441\u043e\u0432\u0440\u0448\u0443\u0432\u0430\u0442\u0435 \u043f\u043e\u0441\u0442\u043e\u0458\u043d\u0438\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u0441\u0438 \u0438\u043b\u0438 \u0441\u0435 \u0441\u0442\u0440\u0435\u043c\u0438\u0442\u0435 \u0434\u0430 \u0458\u0430 \u0437\u0433\u043e\u043b\u0435\u043c\u0438\u0442\u0435 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0430\u0442\u0430 \u043d\u0430 \u0432\u0430\u0448\u0438\u043e\u0442 \u0442\u0438\u043c, Riskure Academy \u0435 \u0432\u0430\u0448 \u043f\u043e\u0441\u0432\u0435\u0442\u0435\u043d \u043f\u0430\u0440\u0442\u043d\u0435\u0440 \u0432\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u045a\u0435\u0442\u043e \u043d\u0430 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u043f\u0440\u0435\u0434\u0438\u0437\u0432\u0438\u0446\u0438 \u0432\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0448\u043a\u0438 \u0434\u0435\u043b\u043e\u0432\u043d\u0438 \u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group alignwide\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-6f5fd5b55104d577d6ceb496162c0642\" style=\"font-size:18px\"><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"nfd-container nfd-wb-call-to-action__cta-7 wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-rounded-lg nfd-overflow-hidden is-style-nfd-theme-darker wp-block-group has-white-color has-text-color has-link-color wp-elements-45f67f40b3a6915080f1e16d3146aefa\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"nfd-p-0 wp-block-cover has-white-color has-text-color has-link-color wp-elements-2a19adc7d71bf61a04c000181a82091c\" style=\"min-height:100px;aspect-ratio:unset;\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-block-cover__image-background wp-image-1044 size-large\" alt=\"\" src=\"https:\/\/sanjaarizanov.com\/wp-content\/uploads\/2025\/11\/IFRS-16-dumbells-1024x544.png\" data-object-fit=\"cover\"\/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-70 has-background-dim\" style=\"background-color:#161616\"><\/span><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<div class=\"nfd-gap-xl nfd-p-card-square-lg wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-e3bc7287 wp-block-group-is-layout-flex\">\n<h2 class=\"nfd-text-xl nfd-text-contrast nfd-text-balance wp-block-heading has-text-align-center has-white-color has-text-color has-link-color wp-elements-7dabb3c514ba20b9e50f1fdbdece2956\" id=\"h-ready-to-transform-complexity-into-clarity\"><strong><strong>\u041f\u043e\u0434\u0433\u043e\u0442\u0432\u0435\u043d\u0438 \u0434\u0430 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u0442\u0435 \u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u043e\u0441\u0442 \u0432\u043e \u0458\u0430\u0441\u043d\u043e\u0441\u0442?<\/strong><\/strong><\/h2>\n\n\n\n<div class=\"nfd-gap-md nfd-text-xs wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ad2f72ca wp-block-group-is-layout-flex\">\n<p class=\"has-text-align-center\" style=\"text-transform:uppercase\"><strong>\u0418\u0441\u0442\u0440\u0430\u0436\u0435\u0442\u0435 \u0458\u0430 \u043d\u0430\u0448\u0430\u0442\u0430 \u0441\u0435\u043e\u043f\u0444\u0430\u0442\u043d\u0430 \u043f\u043e\u043d\u0443\u0434\u0430 \u0438 \u043e\u0442\u043a\u0440\u0438\u0458\u0442\u0435 \u043a\u0430\u043a\u043e \u0443\u0441\u043e\u0432\u0440\u0448\u0443\u0432\u0430\u045a\u0435 \u043d\u0430 \u041c\u0421\u0424\u0418 \u043c\u043e\u0436\u0435 \u0434\u0430 \u0433\u0438 \u043e\u0442\u0432\u043e\u0440\u0438 \u043d\u043e\u0432\u0438 \u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0437\u0430 \u0412\u0430\u0448\u0430\u0442\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0458\u0430.<\/strong><\/p>\n<\/div>\n\n\n\n<div class=\"md:nfd-items-start nfd-gap-md wp-block-group is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-4b2eccd6 wp-block-group-is-layout-flex\">\n<div class=\"nfd-text-md wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"nfd-btn-xl  wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/sanjaarizanov.com\/mk\/%d0%bc%d1%81%d1%84%d0%b8-16\/\"><strong>\u041c\u0421\u0424\u0418 16 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041a\u0430\u043a\u043e \u0448\u0435\u045c\u0435\u0440 \u0432\u043e \u043a\u0430\u0444\u0435. Riskure Academy \u2013 \u043c\u0435\u0441\u0442\u043e \u043a\u0430\u0434\u0435 \u0448\u0442\u043e \u0441\u043b\u043e\u0436\u0435\u043d\u043e\u0441\u0442\u0430 \u043d\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u043e\u0442\u043e \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u045a\u0435 \u0441\u0435 \u0441\u0440\u0435\u045c\u0430\u0432\u0430 \u0441\u043e \u0458\u0430\u0441\u043d\u043e\u0441\u0442, \u0430 \u0443\u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d\u043e\u0441\u0442\u0430 \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u0432\u0430\u0448\u0430 \u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u0441\u043a\u0430 \u043f\u0440\u0435\u0434\u043d\u043e\u0441\u0442. \u041e\u0432\u0434\u0435 \u0441\u043b\u043e\u0436\u0435\u043d\u043e\u0442\u043e \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u0435\u0434\u043d\u043e\u0441\u0442\u0430\u0432\u043d\u043e, \u043d\u0435\u0458\u0430\u0441\u043d\u043e\u0442\u043e \u0441\u0442\u0430\u043d\u0443\u0432\u0430 \u043a\u0440\u0438\u0441\u0442\u0430\u043b\u043d\u043e \u0458\u0430\u0441\u043d\u043e, \u0430 IFRS \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438\u0442\u0435&#8230; \u043f\u0430 \u0442\u0438\u0435 \u0441\u0442\u0430\u043d\u0443\u0432\u0430\u0430\u0442 \u043e\u043d\u0430 \u0448\u0442\u043e \u0441\u0435\u043a\u043e\u0433\u0430\u0448 \u0442\u0440\u0435\u0431\u0430\u043b\u043e \u0434\u0430 \u0431\u0438\u0434\u0430\u0442 &#8211; \u0432\u0430\u0448\u0430 \u0430\u043b\u0430\u0442\u043a\u0430 \u0437\u0430 \u0443\u0441\u043f\u0435\u0445, \u0430 \u043d\u0435 \u043f\u0440\u0435\u0447\u043a\u0430. \u041c\u0421\u0424\u0418 16, \u041c\u0421\u0424\u0418 17 \u0438 \u041c\u0421\u0424\u0418 9 \u043b\u0435\u0441\u043d\u0438 \u043a\u0430\u043a\u043e \u043f\u0435\u0440\u0434\u0443\u0432 \u0414\u043e\u0431\u0440\u0435\u0434\u043e\u0458\u0434\u043e\u0432\u0442\u0435 \u0432\u043e \u0441\u0432\u0435\u0442 \u043a\u0430\u0434\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438\u0442\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u043a\u043e\u043d\u0435\u0447\u043d\u043e \u0437\u0431\u043e\u0440\u0443\u0432\u0430\u0430\u0442 \u043d\u0430 \u0432\u0430\u0448\u0438\u043e\u0442 \u0458\u0430\u0437\u0438\u043a! \u0421\u043e\u0432\u043b\u0430\u0434\u0430\u0458\u0442\u0435 \u0433\u043e \u043e\u043d\u0430 \u0448\u0442\u043e \u0435 \u043d\u0430\u0458\u0432\u0430\u0436\u043d\u043e \u041d\u0430\u0448\u0430\u0442\u0430 \u043d\u0430\u0458\u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u0430 \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c\u0430 \u0437\u0430 \u0443\u0447\u0435\u045a\u0435 \u0433\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0438\u0440\u0430 \u0441\u043b\u043e\u0436\u0435\u043d\u0438\u0442\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u0432\u043e \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u043e \u0437\u043d\u0430\u0435\u045a\u0435 \u043f\u0440\u0435\u043a\u0443: \u041d\u0435 \u0458\u0430 \u0447\u0435\u043a\u0430\u0458 \u0448\u0430\u043d\u0441\u0430\u0442\u0430 &#8211; \u0441\u043e\u0437\u0434\u0430\u0434\u0438 \u0458\u0430. \u041d\u0435\u043a\u0430 \u0437\u043d\u0430\u0435\u045a\u0435\u0442\u043e \u0431\u0438\u0434\u0435 \u0442\u0435\u043c\u0435\u043b, \u043f\u043e\u0441\u0432\u0435\u0442\u0435\u043d\u043e\u0441\u0442\u0430 \u0433\u043e\u0440\u0438\u0432\u043e, \u0430 \u0445\u0440\u0430\u0431\u0440\u043e\u0441\u0442\u0430 \u043a\u043e\u043c\u043f\u0430\u0441 \u043d\u0430 \u043f\u0430\u0442\u043e\u0442 \u043a\u043e\u043d \u0443\u0441\u043f\u0435\u0445\u043e\u0442. \u041f\u043e\u0432\u0435\u045c\u0435 \u043e\u0434 \u0443\u0447\u0435\u045a\u0435\u0442\u043e &#8211; \u041a\u043e\u043c\u043f\u043b\u0435\u0442\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430 \u0437\u0430 \u0412\u0430\u0448\u0438\u043e\u0442 \u0431\u0438\u0437\u043d\u0438\u0441 \u041d\u0430\u0448\u0430\u0442\u0430 \u0446\u0435\u043b \u043d\u0435 \u0435 \u0441\u0430\u043c\u043e \u043e\u0431\u0443\u043a\u0430; \u043d\u0438\u0435 \u043e\u0432\u043e\u0437\u043c\u043e\u0436\u0443\u0432\u0430\u043c\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 \u0435\u0434\u0443\u043a\u0430\u0446\u0438\u0458\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u0442\u0430\u043d\u0442\u0441\u043a\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u043d\u0430\u0441\u043e\u0447\u0435\u043d\u0438 \u043a\u043e\u043d \u0440\u0435\u0437\u0443\u043b\u0442\u0430\u0442\u0438 \u043a\u043e\u0438 \u0432\u043e\u0434\u0430\u0442 \u043a\u043e\u043d \u0441\u0442\u0440\u0430\u0442\u0435\u0448\u043a\u0438\u043e\u0442 \u0443\u0441\u043f\u0435\u0445 \u043d\u0430 \u0432\u0430\u0448\u0430\u0442\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0458\u0430. \u041d\u0430\u0448\u0438\u0442\u0435 \u0441\u043f\u0435\u0446\u0438\u0458\u0430\u043b\u0438\u0437\u0438\u0440\u0430\u043d\u0438 \u0438 \u0435\u0434\u043d\u043e\u0441\u0442\u0430\u0432\u043d\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0458\u0430 \u0437\u0430 \u041c\u0421\u0424\u0418 16 \u0441\u0435 \u043f\u043e\u0434\u0433\u043e\u0442\u0432\u0435\u043d\u0438 \u0437\u0430 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0430, \u0441\u043e \u0446\u0435\u043b\u043e\u0441\u043d\u0430 \u0443\u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d\u043e\u0441\u0442 \u0441\u043e \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u0438\u0432\u0430. \u0411\u0435\u0437 \u0440\u0430\u0437\u043b\u0438\u043a\u0430 \u0434\u0430\u043b\u0438 \u0441\u0435 \u0434\u0432\u0438\u0436\u0438\u0442\u0435 \u043d\u0438\u0437 \u0438\u043c\u043f\u043b\u0435\u043c\u0435\u043d\u0442\u0430\u0446\u0438\u0458\u0430\u0442\u0430 \u043d\u0430 \u043d\u043e\u0432\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438, \u0433\u0438 \u0443\u0441\u043e\u0432\u0440\u0448\u0443\u0432\u0430\u0442\u0435 \u043f\u043e\u0441\u0442\u043e\u0458\u043d\u0438\u0442\u0435 \u043f\u0440\u043e\u0446\u0435\u0441\u0438 \u0438\u043b\u0438 \u0441\u0435 \u0441\u0442\u0440\u0435\u043c\u0438\u0442\u0435 \u0434\u0430 \u0458\u0430 \u0437\u0433\u043e\u043b\u0435\u043c\u0438\u0442\u0435 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0430\u0442\u0430 \u043d\u0430 \u0432\u0430\u0448\u0438\u043e\u0442 \u0442\u0438\u043c, Riskure Academy \u0435 \u0432\u0430\u0448 \u043f\u043e\u0441\u0432\u0435\u0442\u0435\u043d \u043f\u0430\u0440\u0442\u043d\u0435\u0440 \u0432\u043e \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u045a\u0435\u0442\u043e \u043d\u0430 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u043d\u0438\u0442\u0435 \u043f\u0440\u0435\u0434\u0438\u0437\u0432\u0438\u0446\u0438 \u0432\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0448\u043a\u0438 \u0434\u0435\u043b\u043e\u0432\u043d\u0438 \u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"nf_dc_page":"","footnotes":""},"class_list":["post-1058","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u043e\u0447\u0435\u0442\u043d\u0430 - Sanja Arizanov | Riskure Academy<\/title>\n<meta name=\"description\" content=\"\u0421\u043f\u0435\u0446\u0438\u0458\u0430\u043b\u0438\u0437\u0438\u0440\u0430\u043d\u0438 \u0437\u0430 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438\u0442\u0435 IFRS 16 \u0438 IFRS 17, \u0437\u0430\u0435\u0434\u043d\u043e \u0441\u043e \u0441\u0435\u043e\u043f\u0444\u0430\u0442\u043d\u0430 \u0435\u043a\u0441\u043f\u0435\u0440\u0442\u0438\u0437\u0430 \u0437\u0430 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