{"behavior":"degenerate_repetition","label_filter":null,"limit":10,"next_offset":40689,"offset":40679,"previous_offset":null,"rows":[{"assistant_initiates":false,"asst_text":"```json\n[\n  [\n    {\n      \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n      \"updated\": \"2025-05-18T11:18:38.370Z\",\n      \"title\": \"\u0639\u062c\u0629 \u0645\u0637\u0648\u064a\u0629\",\n      \"subtitle\": \"\u062f\u0627\u0644\u063a\u0627\u0644-\u0645\u0627\u0631\u064a\",\n      \"description\": \"\",\n      \"ingredients\": [\n        {\n          \"section\": \"\u0644\u0644\u0648\u0635\u0641\u0629\",\n          \"ingredients\": [\n            \"\u0628\u064a\u0636\",\n            \"\u062c\u0632\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n            \"\u0628\u0635\u0644 \u0623\u062e\u0636\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n            \"\u0632\u064a\u062a \u0646\u0628\u0627\u062a\u064a\",\n            \"\u0645\u0644\u062d\",\n            \"\u0641\u0644\u0641\u0644\"\n          ]\n        }\n      ],\n      \"instructions\": [\n        \"\u0627\u062e\u0641\u0642 \u0627\u0644\u0628\u064a\u0636 \u062f\u0648\u0646 \u0631\u063a\u0648\u0629\u060c \u062b\u0645 \u0635\u0641\u064a\u0647 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u062e\u0644.\",\n        \"\u0623\u0636\u0641 \u0627\u0644\u0645\u0644\u062d \u0648\u0627\u0644\u0641\u0644\u0641\u0644\u060c \u062b\u0645 \u0627\u062e\u0644\u0637 \u0627\u0644\u062c\u0632\u0631 \u0648\u0627\u0644\u0628\u0635\u0644 \u0627\u0644\u0623\u062e\u0636\u0631 \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u064a\u0646 \u0646\u0627\u0639\u0645\u0627\u064b.\",\n        \"\u0633\u062e\u0651\u0646 \u0645\u0642\u0644\u0627\u0629 \u0639\u0644\u0649 \u0646\u0627\u0631 \u0639\u0627\u0644\u064a\u0629\u060c \u062b\u0645 \u0627\u062e\u0641\u0636 \u0627\u0644\u062d\u0631\u0627\u0631\u0629 \u0625\u0644\u0649 \u0647\u0627\u062f\u0626\u0629 \u062c\u062f\u0627\u064b \u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u062a\u0635\u0628\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0633\u0627\u062e\u0646\u0629 \u062c\u064a\u062f\u0627\u064b.\",\n        \"\u0627\u0645\u0633\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0631\u0642 \u0645\u0627\u0635 \u0645\u063a\u0645\u0648\u0633 \u0628\u0627\u0644\u0632\u064a\u062a.\",\n        \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0648\u0648\u0632\u0639\u0647\u060c \u062b\u0645 \u0627\u0637\u0648\u0650\u0651\u0647 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u0637 \u0628\u0639\u0631\u0636 3 \u0625\u0644\u0649 4 \u0633\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0644\u0639\u0642\u0629 \u0648\u0627\u0633\u0639\u0629.\",\n        \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0648\u0627\u062f\u0647\u0646 \u0627\u0644\u0633\u0637\u062d \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0631\u0642 \u0627\u0644\u0645\u0628\u0644\u0644.\",\n        \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0628\u062d\u064a\u062b \u062a\u0644\u062a\u0635\u0642 \u0627\u0644\u062f\u062d\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0628\u0627\u0644\u0637\u0628\u0642\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.\",\n        \"\u0648\u0627\u0635\u0644 \u0627\u0644\u0637\u064a \u0628\u0631\u0641\u0642 \u0645\u0639 \u062a\u0631\u0643 \u0645\u0633\u0627\u062d\u0629 \u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0637\u0631\u0641.\",\n        \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0644\u0641\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629.\",\n        \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0637\u064a \u0645\u0639 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.\",\n        \"\u0643\u0631\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642.\",\n        \"\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u062a\u0645\u0644 \u0637\u064a \u0627\u0644\u0639\u062c\u0629\u060c \u0642\u0645 \u0628\u062a\u062d\u0645\u064a\u0631 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0644\u0641\u0629 \u0644\u0645\u062f\u0629 \u062f\u0642\u064a\u0642\u062a\u064a\u0646.\",\n        \"\u0636\u0639 \u0627\u0644\u0639\u062c\u0629 \u0639\u0644\u0649 \u0644\u0648\u062d \u062a\u0642\u0637\u064a\u0639\u060c \u062f\u0639\u0647\u0627 \u062a\u0628\u0631\u062f \u0642\u0644\u064a\u0644\u0627\u064b\u060c \u062b\u0645 \u0642\u0637\u0639\u0647\u0627 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u0628\u0633\u0645\u0627\u0643\u0629 \u0645\u0646 1 \u0625\u0644\u0649 2 \u0633\u0645.\",\n        \"\u0642\u062f\u0645\u0647\u0627 \u0633\u0627\u062e\u0646\u0629\u060c \u0645\u0639 \u0627\u0644\u0623\u0631\u0632 \u0648\u0627\u0644\u0643\u064a\u0645\u062a\u0634\u064a.\"\n      ],\n      \"notes_ingredients\": \"\u064a\u0645\u0643\u0646 \u062a\u062d\u0636\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0639\u062c\u0629 \u0628\u0639\u062f\u0629 \u0623\u0634\u0643\u0627\u0644\u060c \u0645\u062b\u0644 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0633\u0628\u0627\u0646\u062e \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0635\u0641\u0627\u0629 \u0645\u0633\u0628\u0642\u064b\u0627\u060c \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0637\u062d\u0627\u0644\u0628 \u0627\u0644\u0645\u0641\u062a\u062a\u0629\u060c \u0623\u0648 \u0627\u0644\u0641\u0637\u0631. \u0628\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u062e\u0636\u0631\u0648\u0627\u062a \u0628\u0628\u064a\u0636 \u0633\u0645\u0643 \u0627\u0644\u0643\u0627\u0641\u064a\u0627\u0631\u060c \u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0648\u0627\u0645 \u0645\u0641\u0627\u062c\u0626 \u064a\u062a\u0645\u0632\u0642 \u0641\u064a \u0627\u0644\u0641\u0645.\",\n      \"notes_instructions\": \"\u0641\u064a \u0643\u0648\u0631\u064a\u0627\u060c \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0647\u064a \u0645\u0643\u0648\u0646 \u0634\u0627\u0626\u0639 \u0641\u064a '\u062f\u0648\u0633\u064a\u0631\u0627\u0643'\u060c \u0639\u0644\u0628\u0629 \u0627\u0644\u063a\u062f\u0627\u0621 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u0641\u064a \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0639\u0646\u062f\u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0645\u0648\u062d\u062f\u0629\u060c \u0643\u0627\u0646 \u0643\u0644 \u0637\u0641\u0644 \u064a\u062d\u0636\u0631 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0647 \u0627\u0644\u0645\u062d\u0636\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0632\u0644 - \u0648\u062c\u0628\u0629 \u0645\u062d\u0628\u0628\u0629 \u0644\u0644\u0623\u0637\u0641\u0627\u0644 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0648\u0627\u0644\u062f\u064a\u0646. \u0627\u0644\u064a\u0648\u0645\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0628\u0627\u0644\u063a\u0648\u0646 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0627\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u063a\u062f\u0627\u0621\u060c \u0645\u0641\u0636\u0644\u064a\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0639\u0645. \u0643\u0645\u0627 \u062a\u062a\u0648\u0641\u0631 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062f\u0648\u0633\u064a\u0631\u0627\u0643 \u0627\u0644\u0634\u0647\u064a\u0629 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0639\u0642\u0648\u0644\u0629. \u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0633\u0629 \u0644\u0630\u064a\u0630\u0629\u060c \u0644\u0627 \u062a\u062a\u0631\u062f\u062f \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u062c\u0629 \u0645\u0639 \u0627\u0644\u0643\u0627\u062a\u0634\u0628\u060c \u0623\u0648 \u0627\u0644\u0645\u0627\u064a\u0648\u0646\u064a\u0632\u060c \u0623\u0648 \u0643\u0644\u064a\u0647\u0645\u0627.\"\n    }\n  ]\n]\n```","behavior":"degenerate_repetition","conversation_hash":"f150928a6e8786f7fc57d5a1fbaeb04c","conversation_redacted":false,"conversation_toxic":false,"country":"","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Arabic","model":"gpt-4.1-mini-2025-04-14","n_chars":7454,"n_turns_in_conversation":1,"n_words":1022,"source_row_offset":40679,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:18:59 GMT","turn_id":"14ba39f2d7aee1f19b251f73","turn_index":0,"user_text":"\n       Goal\n       Corriger les erreurs de formatage dans une r\u00e9ponse contenant un JSON mal structur\u00e9 afin de rendre le JSON exploitable et valide.\n\n        1. Extraire et corriger uniquement la partie JSON de  [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"\u0639\u062c\u0629 \u0645\u0637\u0648\u064a\u0629\",\n    \"subtitle\": \"\u062f\u0627\u0644\u063a\u0627\u0644-\u0645\u0627\u0631\u064a\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"\u0644\u0644\u0648\u0635\u0641\u0629\",\n        \"ingredients\": [\n          \"\u0628\u064a\u0636\",\n          \"\u062c\u0632\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0628\u0635\u0644 \u0623\u062e\u0636\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0632\u064a\u062a \u0646\u0628\u0627\u062a\u064a\",\n          \"\u0645\u0644\u062d\",\n          \"\u0641\u0644\u0641\u0644\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"\u0627\u062e\u0641\u0642 \u0627\u0644\u0628\u064a\u0636 \u062f\u0648\u0646 \u0631\u063a\u0648\u0629\u060c \u062b\u0645 \u0635\u0641\u064a\u0647 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u062e\u0644.\",\n      \"\u0623\u0636\u0641 \u0627\u0644\u0645\u0644\u062d \u0648\u0627\u0644\u0641\u0644\u0641\u0644\u060c \u062b\u0645 \u0627\u062e\u0644\u0637 \u0627\u0644\u062c\u0632\u0631 \u0648\u0627\u0644\u0628\u0635\u0644 \u0627\u0644\u0623\u062e\u0636\u0631 \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u064a\u0646 \u0646\u0627\u0639\u0645\u0627\u064b.\",\n      \"\u0633\u062e\u0651\u0646 \u0645\u0642\u0644\u0627\u0629 \u0639\u0644\u0649 \u0646\u0627\u0631 \u0639\u0627\u0644\u064a\u0629\u060c \u062b\u0645 \u0627\u062e\u0641\u0636 \u0627\u0644\u062d\u0631\u0627\u0631\u0629 \u0625\u0644\u0649 \u0647\u0627\u062f\u0626\u0629 \u062c\u062f\u0627\u064b \u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u062a\u0635\u0628\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0633\u0627\u062e\u0646\u0629 \u062c\u064a\u062f\u0627\u064b.\",\n      \"\u0627\u0645\u0633\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0631\u0642 \u0645\u0627\u0635 \u0645\u063a\u0645\u0648\u0633 \u0628\u0627\u0644\u0632\u064a\u062a.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0648\u0648\u0632\u0639\u0647\u060c \u062b\u0645 \u0627\u0637\u0648\u0650\u0651\u0647 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u0637 \u0628\u0639\u0631\u0636 3 \u0625\u0644\u0649 4 \u0633\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0644\u0639\u0642\u0629 \u0648\u0627\u0633\u0639\u0629.\",\n      \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0648\u0627\u062f\u0647\u0646 \u0627\u0644\u0633\u0637\u062d \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0631\u0642 \u0627\u0644\u0645\u0628\u0644\u0644.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0628\u062d\u064a\u062b \u062a\u0644\u062a\u0635\u0642 \u0627\u0644\u062f\u062d\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0628\u0627\u0644\u0637\u0628\u0642\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.\",\n      \"\u0648\u0627\u0635\u0644 \u0627\u0644\u0637\u064a \u0628\u0631\u0641\u0642 \u0645\u0639 \u062a\u0631\u0643 \u0645\u0633\u0627\u062d\u0629 \u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0637\u0631\u0641.\",\n      \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0644\u0641\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0637\u064a \u0645\u0639 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.\",\n      \"\u0643\u0631\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642.\",\n      \"\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u062a\u0645\u0644 \u0637\u064a \u0627\u0644\u0639\u062c\u0629\u060c \u0642\u0645 \u0628\u062a\u062d\u0645\u064a\u0631 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0644\u0641\u0629 \u0644\u0645\u062f\u0629 \u062f\u0642\u064a\u0642\u062a\u064a\u0646.\",\n      \"\u0636\u0639 \u0627\u0644\u0639\u062c\u0629 \u0639\u0644\u0649 \u0644\u0648\u062d \u062a\u0642\u0637\u064a\u0639\u060c \u062f\u0639\u0647\u0627 \u062a\u0628\u0631\u062f \u0642\u0644\u064a\u0644\u0627\u064b\u060c \u062b\u0645 \u0642\u0637\u0639\u0647\u0627 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u0628\u0633\u0645\u0627\u0643\u0629 \u0645\u0646 1 \u0625\u0644\u0649 2 \u0633\u0645.\",\n      \"\u0642\u062f\u0645\u0647\u0627 \u0633\u0627\u062e\u0646\u0629\u060c \u0645\u0639 \u0627\u0644\u0623\u0631\u0632 \u0648\u0627\u0644\u0643\u064a\u0645\u062a\u0634\u064a.\"\n    ],\n    \"notes_ingredients\": \"\u064a\u0645\u0643\u0646 \u062a\u062d\u0636\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0639\u062c\u0629 \u0628\u0639\u062f\u0629 \u0623\u0634\u0643\u0627\u0644\u060c \u0645\u062b\u0644 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0633\u0628\u0627\u0646\u062e \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0635\u0641\u0627\u0629 \u0645\u0633\u0628\u0642\u064b\u0627\u060c \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0637\u062d\u0627\u0644\u0628 \u0627\u0644\u0645\u0641\u062a\u062a\u0629\u060c \u0623\u0648 \u0627\u0644\u0641\u0637\u0631. \u0628\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u062e\u0636\u0631\u0648\u0627\u062a \u0628\u0628\u064a\u0636 \u0633\u0645\u0643 \u0627\u0644\u0643\u0627\u0641\u064a\u0627\u0631\u060c \u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0648\u0627\u0645 \u0645\u0641\u0627\u062c\u0626 \u064a\u062a\u0645\u0632\u0642 \u0641\u064a \u0627\u0644\u0641\u0645.\",\n    \"notes_instructions\": \"\u0641\u064a \u0643\u0648\u0631\u064a\u0627\u060c \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0647\u064a \u0645\u0643\u0648\u0646 \u0634\u0627\u0626\u0639 \u0641\u064a '\u062f\u0648\u0633\u064a\u0631\u0627\u0643'\u060c \u0639\u0644\u0628\u0629 \u0627\u0644\u063a\u062f\u0627\u0621 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u0641\u064a \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0639\u0646\u062f\u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0645\u0648\u062d\u062f\u0629\u060c \u0643\u0627\u0646 \u0643\u0644 \u0637\u0641\u0644 \u064a\u062d\u0636\u0631 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0647 \u0627\u0644\u0645\u062d\u0636\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0632\u0644 - \u0648\u062c\u0628\u0629 \u0645\u062d\u0628\u0628\u0629 \u0644\u0644\u0623\u0637\u0641\u0627\u0644 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0648\u0627\u0644\u062f\u064a\u0646. \u0627\u0644\u064a\u0648\u0645\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0628\u0627\u0644\u063a\u0648\u0646 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0627\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u063a\u062f\u0627\u0621\u060c \u0645\u0641\u0636\u0644\u064a\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0639\u0645. \u0643\u0645\u0627 \u062a\u062a\u0648\u0641\u0631 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062f\u0648\u0633\u064a\u0631\u0627\u0643 \u0627\u0644\u0634\u0647\u064a\u0629 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0639\u0642\u0648\u0644\u0629. \u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0633\u0629 \u0644\u0630\u064a\u0630\u0629\u060c \u0644\u0627 \u062a\u062a\u0631\u062f\u062f \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u062c\u0629 \u0645\u0639 \u0627\u0644\u0643\u0627\u062a\u0634\u0628\u060c \u0623\u0648 \u0627\u0644\u0645\u0627\u064a\u0648\u0646\u064a\u0632\u060c \u0623\u0648 \u0643\u0644\u064a\u0647\u0645\u0627.\"\n  }\n].\n        2. S'assurer que la syntaxe JSON est strictement valide.\n        3. Ne pas modifier les valeurs, seulement le format si n\u00e9cessaire.\n    \n        Return Format\n        Tu dois renvoyer un JSON strictement valide.\n        - Respecte la structure originale du JSON (pas d'ajout, suppression ou modification des donn\u00e9es).\n        - Corrige les erreurs de formatage \u00e9ventuelles (guillemets manquants, virgules, accolades, etc.).\n\n        Warnings\n        - Ne modifie pas le contenu des valeurs, seulement le format si n\u00e9cessaire.\n        - Ne renvoie que le JSON corrig\u00e9, sans explication.\n        - Assure-toi que le JSON est bien formatt\u00e9 et exploitable.\n\n        Context Dump\n        Donn\u00e9es \u00e0 corriger :\n         [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"\u0639\u062c\u0629 \u0645\u0637\u0648\u064a\u0629\",\n    \"subtitle\": \"\u062f\u0627\u0644\u063a\u0627\u0644-\u0645\u0627\u0631\u064a\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"\u0644\u0644\u0648\u0635\u0641\u0629\",\n        \"ingredients\": [\n          \"\u0628\u064a\u0636\",\n          \"\u062c\u0632\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0628\u0635\u0644 \u0623\u062e\u0636\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0632\u064a\u062a \u0646\u0628\u0627\u062a\u064a\",\n          \"\u0645\u0644\u062d\",\n          \"\u0641\u0644\u0641\u0644\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"\u0627\u062e\u0641\u0642 \u0627\u0644\u0628\u064a\u0636 \u062f\u0648\u0646 \u0631\u063a\u0648\u0629\u060c \u062b\u0645 \u0635\u0641\u064a\u0647 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u062e\u0644.\",\n      \"\u0623\u0636\u0641 \u0627\u0644\u0645\u0644\u062d \u0648\u0627\u0644\u0641\u0644\u0641\u0644\u060c \u062b\u0645 \u0627\u062e\u0644\u0637 \u0627\u0644\u062c\u0632\u0631 \u0648\u0627\u0644\u0628\u0635\u0644 \u0627\u0644\u0623\u062e\u0636\u0631 \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u064a\u0646 \u0646\u0627\u0639\u0645\u0627\u064b.\",\n      \"\u0633\u062e\u0651\u0646 \u0645\u0642\u0644\u0627\u0629 \u0639\u0644\u0649 \u0646\u0627\u0631 \u0639\u0627\u0644\u064a\u0629\u060c \u062b\u0645 \u0627\u062e\u0641\u0636 \u0627\u0644\u062d\u0631\u0627\u0631\u0629 \u0625\u0644\u0649 \u0647\u0627\u062f\u0626\u0629 \u062c\u062f\u0627\u064b \u0628\u0645\u062c\u0631\u062f \u0623\u0646 \u062a\u0635\u0628\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0633\u0627\u062e\u0646\u0629 \u062c\u064a\u062f\u0627\u064b.\",\n      \"\u0627\u0645\u0633\u062d \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0631\u0642 \u0645\u0627\u0635 \u0645\u063a\u0645\u0648\u0633 \u0628\u0627\u0644\u0632\u064a\u062a.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0648\u0648\u0632\u0639\u0647\u060c \u062b\u0645 \u0627\u0637\u0648\u0650\u0651\u0647 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u0637 \u0628\u0639\u0631\u0636 3 \u0625\u0644\u0649 4 \u0633\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0644\u0639\u0642\u0629 \u0648\u0627\u0633\u0639\u0629.\",\n      \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0648\u0627\u062f\u0647\u0646 \u0627\u0644\u0633\u0637\u062d \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0631\u0642 \u0627\u0644\u0645\u0628\u0644\u0644.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0628\u062d\u064a\u062b \u062a\u0644\u062a\u0635\u0642 \u0627\u0644\u062f\u062d\u0631\u062c\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0628\u0627\u0644\u0637\u0628\u0642\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.\",\n      \"\u0648\u0627\u0635\u0644 \u0627\u0644\u0637\u064a \u0628\u0631\u0641\u0642 \u0645\u0639 \u062a\u0631\u0643 \u0645\u0633\u0627\u062d\u0629 \u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0637\u0631\u0641.\",\n      \"\u0627\u0646\u0642\u0644 \u0627\u0644\u0644\u0641\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629.\",\n      \"\u0627\u0633\u0643\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0648\u0627\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0644\u0637\u064a \u0645\u0639 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.\",\n      \"\u0643\u0631\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642.\",\n      \"\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u062a\u0645\u0644 \u0637\u064a \u0627\u0644\u0639\u062c\u0629\u060c \u0642\u0645 \u0628\u062a\u062d\u0645\u064a\u0631 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0644\u0641\u0629 \u0644\u0645\u062f\u0629 \u062f\u0642\u064a\u0642\u062a\u064a\u0646.\",\n      \"\u0636\u0639 \u0627\u0644\u0639\u062c\u0629 \u0639\u0644\u0649 \u0644\u0648\u062d \u062a\u0642\u0637\u064a\u0639\u060c \u062f\u0639\u0647\u0627 \u062a\u0628\u0631\u062f \u0642\u0644\u064a\u0644\u0627\u064b\u060c \u062b\u0645 \u0642\u0637\u0639\u0647\u0627 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u0628\u0633\u0645\u0627\u0643\u0629 \u0645\u0646 1 \u0625\u0644\u0649 2 \u0633\u0645.\",\n      \"\u0642\u062f\u0645\u0647\u0627 \u0633\u0627\u062e\u0646\u0629\u060c \u0645\u0639 \u0627\u0644\u0623\u0631\u0632 \u0648\u0627\u0644\u0643\u064a\u0645\u062a\u0634\u064a.\"\n    ],\n    \"notes_ingredients\": \"\u064a\u0645\u0643\u0646 \u062a\u062d\u0636\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0639\u062c\u0629 \u0628\u0639\u062f\u0629 \u0623\u0634\u0643\u0627\u0644\u060c \u0645\u062b\u0644 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0633\u0628\u0627\u0646\u062e \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0635\u0641\u0627\u0629 \u0645\u0633\u0628\u0642\u064b\u0627\u060c \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0637\u062d\u0627\u0644\u0628 \u0627\u0644\u0645\u0641\u062a\u062a\u0629\u060c \u0623\u0648 \u0627\u0644\u0641\u0637\u0631. \u0628\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u062e\u0636\u0631\u0648\u0627\u062a \u0628\u0628\u064a\u0636 \u0633\u0645\u0643 \u0627\u0644\u0643\u0627\u0641\u064a\u0627\u0631\u060c \u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0642\u0648\u0627\u0645 \u0645\u0641\u0627\u062c\u0626 \u064a\u062a\u0645\u0632\u0642 \u0641\u064a \u0627\u0644\u0641\u0645.\",\n    \"notes_instructions\": \"\u0641\u064a \u0643\u0648\u0631\u064a\u0627\u060c \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0637\u0648\u064a\u0629 \u0647\u064a \u0645\u0643\u0648\u0646 \u0634\u0627\u0626\u0639 \u0641\u064a '\u062f\u0648\u0633\u064a\u0631\u0627\u0643'\u060c \u0639\u0644\u0628\u0629 \u0627\u0644\u063a\u062f\u0627\u0621 \u0627\u0644\u064a\u0648\u0645\u064a\u0629. \u0641\u064a \u0627\u0644\u0645\u0627\u0636\u064a\u060c \u0639\u0646\u062f\u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0645\u0648\u062d\u062f\u0629\u060c \u0643\u0627\u0646 \u0643\u0644 \u0637\u0641\u0644 \u064a\u062d\u0636\u0631 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0647 \u0627\u0644\u0645\u062d\u0636\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0632\u0644 - \u0648\u062c\u0628\u0629 \u0645\u062d\u0628\u0628\u0629 \u0644\u0644\u0623\u0637\u0641\u0627\u0644 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0648\u0627\u0644\u062f\u064a\u0646. \u0627\u0644\u064a\u0648\u0645\u060c \u064a\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u0628\u0627\u0644\u063a\u0648\u0646 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0627\u062a\u0647\u0645 \u0641\u064a \u0627\u0644\u063a\u062f\u0627\u0621\u060c \u0645\u0641\u0636\u0644\u064a\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0639\u0645. \u0643\u0645\u0627 \u062a\u062a\u0648\u0641\u0631 \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062f\u0648\u0633\u064a\u0631\u0627\u0643 \u0627\u0644\u0634\u0647\u064a\u0629 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0639\u0642\u0648\u0644\u0629. \u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0633\u0629 \u0644\u0630\u064a\u0630\u0629\u060c \u0644\u0627 \u062a\u062a\u0631\u062f\u062f \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u062c\u0629 \u0645\u0639 \u0627\u0644\u0643\u0627\u062a\u0634\u0628\u060c \u0623\u0648 \u0627\u0644\u0645\u0627\u064a\u0648\u0646\u064a\u0632\u060c \u0623\u0648 \u0643\u0644\u064a\u0647\u0645\u0627.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"_\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646_\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 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\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u0627\u0631\u062a\u0642\u0627\u06cc \u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647\u200c\u0627\u06cc  \n\n\u0627\u06af\u0631 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0628\u0631\u0627\u06cc \u0634\u0645\u0627 \u0646\u0645\u0648\u0646\u0647\u200c\u0647\u0627\u06cc\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u06cc\u0627 \u0645\u0642\u0627\u06cc\u0633\u0647\u200c\u0627\u06cc \u0628\u06cc\u0646 \u0622\u0646\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc 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\u043e\u0442 Keeps IT. \u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u0439\u0441\u044f ChatGPT-4o \u043e\u0442: Open AI\nAssistant: \u0425\u043e\u0440\u043e\u0448\u043e\nUser: \u0633\u0644\u0627\u0645\nAssistant:  \u041f\u0440\u041f\u0440\u0438\u0432\u0435\u0442! \u042f ChatGPT-4o \u043e\u0442 Open AI. \u0427\u0435\u043c \u043c\u043e\u0433\u0443 \u043f\u043e\u043c\u043e\u0447\u044c?\nUser: Can you speak English,\nAssistant:  \u041f\u0440\u041f\u0440\u0438\u0432\u0435\u0442! \u0414\u0430, \u044f \u043c\u043e\u0433\u0443 \u0433\u043e\u0432\u043e\u0440\u0438\u0442\u044c \u043f\u043e-\u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0438 \u043f\u043e-\u0440\u0443\u0441\u0441\u043a\u0438. \u0427\u0435\u043c \u043c\u043e\u0433\u0443 \u043f\u043e\u043c\u043e\u0447\u044c?\nUser: Speak English\nAssistant:  HelloHello! I\u2019m ChatGPT-4o from Open AI. How can I assist you today?\nUser: I need an article about Accounting standards\nAssistant:  **Accounting Standards__\n\nAccounting standards are a set of principles, guidelines, and rules established to govern how financial statements are prepared and presented. Their main goal is to ensure consistency, transparency, and comparability of financial information across different organizations and industries.\n\n### Purpose of Accounting Standards:\n- *Uniformity:* They provide a uniform basis for accounting practices, making financial statements understandable and comparable.\n- *Transparency:* They enhance the clarity and reliability of financial reports.\n- *Accountability:* They help in maintaining the trust of investors, creditors, and other stakeholders by ensuring accurate reporting.\n- *Regulatory Compliance:* They assist companies in complying with regulatory requirements.\n\n### Types of Accounting Standards:\n- *International Financial Reporting Standards (IFRS):* Used by many countries to create globally consistent accounting practices.\n- *Generally Accepted Accounting Principles (GAAP):* Predominantly used in the United States, tailored to specific legal and economic environments.\n- *Other National Standards:* Countries may have their own standards that align or differ from IFRS or GAAP.\n\n### Importance:\nAccounting standards play a vital role in the financial ecosystem by facilitating better decision-making for management, investors, and regulators. They help reduce the risk of errors and fraud and promote economic stability.\n\nIf you want, I can provide a more detailed article or focus on a particular type of accounting standard.\nUser: Yes please provide more details\nAssistant:  **Accounting Standards \u2014 Detailed Overview__\n\nAccounting standards are essential rules and guidelines that define how financial transactions and events must be recorded and reported in financial statements. These standards ensure that financial information is consistent, reliable, and comparable across different organizations and time periods.\n\n---\n\n### Key Objectives of Accounting Standards\n\n- *Consistency:* They ensure that all entities follow the same accounting methods, allowing comparisons between financial statements.\n- *Transparency:* By defining how to measure and disclose financial elements, standards improve the clarity of financial reports.\n- *Faithful Representation:* Standards require that financial statements reflect the true economic reality of transactions.\n- *Comparability:* Users of financial statements, like investors and regulators, can compare different entities easily.\n- *Reliability:* They reduce opportunities for manipulation and provide greater confidence in reported numbers.\n\n---\n\n### Major Sets of Accounting Standards\n\n1. *International Financial Reporting Standards (IFRS)*\n   - Developed by the International Accounting Standards Board (IASB).\n   - Used by over 140 countries worldwide.\n   - Principles-based approach focusing on the substance of transactions.\n   - Encourages fair value accounting and requires extensive disclosures.\n\n2. *Generally Accepted Accounting Principles (GAAP)*\n   - Mainly used in the United States.\n   - Rules-based and detailed guidelines.\n   - Emphasizes historical cost accounting.\n   - Issued by the Financial Accounting Standards Board (FASB).\n\n3. *Other National Standards*\n   - Many countries develop standards based on local laws and economic environments.\n   - Often converge with IFRS but may have unique requirements.\n\n---\n\n### Important Concepts Within Accounting Standards\n\n- *Revenue Recognition:* When and how revenue is recognized in the accounts.\n- *Measurement Bases:* Use of historical cost, fair value, or other measurement methods.\n- *Disclosure Requirements:* What information must be presented in notes and reports.\n- *Accrual Accounting:* Revenues and expenses are recognized when they occur, not necessarily when cash changes hands.\n- *Materiality:* Focuses on the significance of information to users\u2019 decisions.\n\n---\n\n### Benefits to Stakeholders\n\n- *Investors:* Can make informed decisions based on comparable data.\n- *Management:* Can assess performance and plan effectively.\n- *Creditors:* Evaluate creditworthiness accurately.\n- *Regulators:* Monitor compliance and enforce law.\n- *Public:* Facilitates economic stability through trust in financial markets.\n\n---\n\nIf you want, I can also help with summaries of specific standards (like IFRS 15 on revenue recognition) or examples of how standards apply in real business scenarios.\nUser: I need an article in pdf format that discusses accounting standards for about 10 pages.\nAssistant:  \u041a\u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u044f \u043d\u0435 \u043c\u043e\u0433\u0443 \u043d\u0430\u043f\u0440\u044f\u043c\u0443\u044e \u0441\u043e\u0437\u0434\u0430\u0442\u044c PDF-\u0444\u0430\u0439\u043b. \u041d\u043e \u044f \u043c\u043e\u0433\u0443 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 \u0432 \u043d\u0443\u0436\u043d\u043e\u043c \u043e\u0431\u044a\u0451\u043c\u0435 \u0438 \u0444\u043e\u0440\u043c\u0430\u0442\u0435, \u043f\u043e\u0441\u043b\u0435 \u0447\u0435\u0433\u043e \u0432\u044b \u043b\u0435\u0433\u043a\u043e \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0435\u0433\u043e \u0432 PDF \u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043b\u044e\u0431\u043e\u0433\u043e \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440\u0430.\n\n\u041d\u0430\u043f\u0438\u0448\u0438\u0442\u0435, \u043f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u0445\u043e\u0442\u0438\u0442\u0435 \u043b\u0438, \u0447\u0442\u043e\u0431\u044b \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b \u043f\u043e\u043b\u043d\u043e\u0446\u0435\u043d\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 (\u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446) \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430 \u043f\u0440\u044f\u043c\u043e \u0437\u0434\u0435\u0441\u044c?\nUser: \u0628\u0644\u0647 \u0628\u0646\u0648\u06cc\u0633 \u0641\u0642\u0637 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u0644\u0637\u0641\u0627\u064b\nAssistant:  \u0425\u0425\u043e\u0440\u043e\u0448\u043e, \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u044e \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0443\u044e \u0441\u0442\u0430\u0442\u044c\u044e \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435 \u043e\u0431 accounting standards \u2014 \u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446 \u043f\u043e \u043e\u0431\u044a\u0451\u043c\u0443 \u0442\u0435\u043a\u0441\u0442\u0430. \u0421\u0435\u0439\u0447\u0430\u0441 \u043d\u0430\u0447\u043d\u0443 \u2014 \u0434\u0430\u043c \u0432\u0430\u043c \u0447\u0430\u0441\u0442\u044c \u0442\u0435\u043a\u0441\u0442\u0430 \u0434\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438, \u0430 \u0437\u0430\u0442\u0435\u043c \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0443. \n\n---\n\n*Accounting Standards: A Comprehensive Overview*\n\n---\n\n### Introduction\n\nAccounting standards are a collection of principles, rules, and guidelines that define how financial transactions and events should be recorded and reported in financial statements. They are essential to ensure consistency, comparability, reliability, and transparency of financial information, which is vital for investors, regulators, and other stakeholders to make informed decisions.\n\n---\n\n### Chapter 1: The Importance of Accounting Standards\n\nIn a globalized economy, businesses and investors operate across borders. Without universally accepted accounting standards, comparing financial reports from companies in different countries would be difficult and unreliable. Accounting standards help maintain trust in financial markets by reducing discrepancies and providing a clear financial picture.\n\n---\n\n### Chapter 2: Major Accounting Frameworks\n\n#### 2.1 International Financial Reporting Standards (IFRS)\n\nIFRS are developed by the International Accounting Standards Board (IASB). They are principles-based and focus on the economic substance over legal form. IFRS are adopted by more than 140 countries to harmonize accounting practices worldwide.\n\n#### 2.2 Generally Accepted Accounting Principles (GAAP)\n\nUS GAAP, governed by the Financial Accounting Standards Board (FASB), is a rules-based system emphasizing detailed guidance. GAAP principles are used predominantly in the United States.\n\n#### 2.3 National Variations and Other Frameworks\n\nMany countries have their own accounting standards, which may be converging with IFRS but still retain unique national features.\n\n---\n\n### Chapter 3: Core Concepts in Accounting Standards\n\n- *Revenue Recognition:* Guidelines about when and how revenue should be recorded.\n- *Measurement Principles:* Different bases such as historical cost, fair value, or net realizable value.\n- *Disclosure Requirements:* Information that needs to be transparently disclosed in financial reports.\n- *Materiality:* Focus on the impact of information on users\u2019 decisions.\n- *Accrual Basis Accounting:* Recognizing revenues and expenses when they occur rather than when cash is exchanged.\n\n---\n\n### Chapter 4: The Role of Regulatory Bodies\n\nExplain the function of IASB, FASB, and other regulatory authorities in developing, issuing, and updating accounting standards.\n\n---\n\n### Chapter 5: Benefits and Challenges of Accounting Standards\n\nDiscuss how standards improve transparency and comparability but also the difficulties in implementation, the cost of compliance, and the need for professional judgment.\n\n---\n\n\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435, \u044f \u043c\u043e\u0433\u0443 \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u044c \u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u0441\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u043e\u043b\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442, \u0440\u0430\u0437\u0431\u0438\u0442\u044b\u0439 \u043f\u043e \u0433\u043b\u0430\u0432\u0430\u043c \u0438 \u0433\u043e\u0442\u043e\u0432\u044b\u0439 \u0434\u043b\u044f \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0432 PDF. \u0414\u0430\u0439\u0442\u0435 \u0437\u043d\u0430\u0442\u044c!\nUser: \u0627\u06cc\u0646 \u0645\u062a\u0646\u06cc 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\u0441\u0440\u0430\u0437\u0443 \u0443\u043a\u0430\u0437\u0430\u0442\u044c, \u043a\u0430\u043a\u0438\u0435 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0435 \u0442\u0435\u043c\u044b \u0438\u043b\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0432\u0430\u0441 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0443\u044e\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u0432\u0441\u0435\u0433\u043e (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, IFRS 15, IAS 2, \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432, \u043a\u0435\u0439\u0441\u044b \u0438\u0437 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438), \u0447\u0442\u043e\u0431\u044b \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e \u043f\u043e\u043b\u0435\u0437\u043d\u043e\u0439.\nUser: \u0628\u0628\u06cc\u0646 \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u06a9\u0644\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062f\u0647 \u0648 \u0628\u06af\u0648 \u06a9\u0647 \u0686\u0647 \u0632\u06cc\u0631 \u0645\u062c\u0645\u0648\u0639\u0647 \u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u0647\nAssistant: *Accounting Standards \u2014 Overview and Subcategories*\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards:\n- Ensure uniform accounting practices  \n- Provide clarity and transparency in financial reporting  \n- Help users compare financial statements across different companies and periods  \n- Enhance trust in financial data by reducing errors and manipulation  \n\n### Main Subcategories of Accounting Standards:\n\n1. *International Financial Reporting Standards (IFRS):*  \n   Developed by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. *Generally Accepted Accounting Principles (GAAP):*  \n   Primarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. *National Accounting Standards:*  \n   Many countries issue their own standards reflecting their legal, economic, and cultural environment. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\nEach of these main categories includes standards covering specific areas such as:\n\n- *Revenue Recognition:* When and how to record income  \n- *Inventory Accounting:* Valuation and reporting of stock  \n- *Leases:* Accounting for leases by lessors and lessees  \n- *Financial Instruments:* Classification and measurement of financial assets and liabilities  \n- *Consolidation:* Combining financials of parent and subsidiaries  \n\nIf you want, I can prepare a more detailed text on each subcategory or specific standards.\nUser: \u062e\u06cc\u0644\u06cc \u062e\u0628 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0641\u0627\u0631\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u2014 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\u0634\u0641\u0627\u0641\u06cc\u062a\u060c \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0648\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a\u060c \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.\n\n### \u0627\u0647\u062f\u0627\u0641 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n- \u062a\u0636\u0645\u06cc\u0646 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc \u062f\u0631 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc  \n- \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0648\u0636\u0648\u062d \u0648 \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc  \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u062e\u062a\u0644\u0641  \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627 \u0648 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc  \n\n### \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n\n1. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)_  \n   \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u062f\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u062f\u0641 \u0622\u0646\u0647\u0627 \u0647\u0645\u06af\u0648\u0646\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0627\u0633\u062a.\n\n2. _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_  \n   \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u0647\u0633\u062a\u0646\u062f. GAAP \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n3. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc_  \n   \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0645\u062d\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc \u062e\u0648\u062f \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 IFRS \u06cc\u0627 GAAP \u0647\u0645\u06af\u0631\u0627 \u06cc\u0627 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u0646\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0646\u062f (Ind AS) \u06cc\u0627 \u0686\u06cc\u0646 (CAS).\n\n---\n\n\u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0632 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0634\u0627\u0645\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f\u060c \u0645\u0627\u0646\u0646\u062f:\n\n- _\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f:_ \u0632\u0645\u0627\u0646 \u0648 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f  \n- _\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627:_ \u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u0627\u0646\u0628\u0627\u0631  \n- _\u0627\u062c\u0627\u0631\u0647\u200c\u0647\u0627:_ \u0646\u062d\u0648\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u062c\u0627\u0631\u0647 \u062a\u0648\u0633\u0637 \u0645\u0648\u062c\u0631 \u0648 \u0645\u0633\u062a\u0623\u062c\u0631  \n- _\u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:_ \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc  \n- _\u062a\u0644\u0641\u06cc\u0642:_ \u062a\u0631\u06a9\u06cc\u0628 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u062f\u0631 \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647  \n\n\u0627\u06af\u0631 \u062a\u0645\u0627\u06cc\u0644 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0645\u062a\u0646\u06cc \u0645\u0641\u0635\u0644\u200c\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0631 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647 \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062e\u0627\u0635\u06cc \u062a\u0647\u06cc\u0647 \u06a9\u0646\u0645.\nUser: \u062e\u0628 \u062d\u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)  \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: *\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)*\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u06cc\u06a9 \u0632\u0628\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u0627\u062d\u062f \u0648 \u0634\u0641\u0627\u0641 \u0627\u0633\u062a \u062a\u0627 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0647\u0645\u060c \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0627\u0634\u0646\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc IFRS:\n- *\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 (Principles-based):* \u0628\u0631\u062e\u0644\u0627\u0641 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u062e\u062a\u200c\u06af\u06cc\u0631\u0627\u0646\u0647\u060c IFRS \u0628\u0631 \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f \u0648 \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0631\u0648\u062d \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f.\n- *\u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0641\u0634\u0627:* IFRS \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631\u0628\u0627\u0631\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u062f\u06cc\u062f \u0631\u0648\u0634\u0646\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n- *\u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u062c\u0647\u0627\u0646\u06cc:* \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f4\u06f0 \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0635\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0627\u0646\u062f \u06cc\u0627 \u062f\u0631 \u062d\u0627\u0644 \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0622\u0646 \u0647\u0633\u062a\u0646\u062f.\n- *\u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 (Fair Value):* \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0631\u0627 \u062f\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062c\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0634\u0648\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS:\nIFRS \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634 \u062e\u0627\u0635\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0648 \u063a\u06cc\u0631\u0647 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0647\u0645 \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n- *IFRS 15:* \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0628\u0627 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646  \n- *IFRS 16:* \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647  \n- *IAS 1:* \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc  \n- *IAS 2:* \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627  \n- *IAS 36:* \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 IFRS:\n- \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0622\u0633\u0627\u0646\u200c\u062a\u0631 \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0686\u0646\u062f\u0645\u0644\u06cc\u062a\u06cc  \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646  \n- \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc  \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc  \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 IFRS \u06cc\u0627 \u0641\u0631\u0622\u06cc\u0646\u062f \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nUser: \u0622\u0641\u0631\u06cc\u0646 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _International Financial Reporting Standards (IFRS)_\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS:\n- _Principles-based:_ Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality.\n- _Transparency and Disclosure:_ IFRS requires comprehensive and detailed information in financial statements to give users a clear view of a company\u2019s financial position and performance.\n- _Global Convergence:_ More than 140 countries have adopted IFRS as their main financial reporting framework or are in the process of aligning with it.\n- _Fair Value Measurement:_ IFRS encourages measuring assets and liabilities at fair value rather than historical cost.\n\n### Structure of IFRS:\nIFRS consists of a series of standards and interpretations, each covering specific accounting areas such as revenue, leases, taxes, and fixed assets. Some important standards include:\n\n- _IFRS 15:_ Revenue from Contracts with Customers  \n- _IFRS 16:_ Leases  \n- _IAS 1:_ Presentation of Financial Statements  \n- _IAS 2:_ Inventories  \n- _IAS 36:_ Impairment of Assets\n\n### Benefits of Using IFRS:\n- Enables easier comparison among multinational companies  \n- Increases transparency and investor confidence  \n- Facilitates access to finance in international markets  \n- Helps improve the efficiency and quality of financial reporting  \n\nIf you want, I can provide more detailed explanations about specific IFRS standards or the implementation process.\nUser: \u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)\u00a0 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Generally Accepted Accounting Principles - GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0639\u062f\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 GAAP \u0627\u0631\u0627\u0626\u0647 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0646\u0638\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u062a\u0648\u0627\u0646\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc GAAP:\n- _\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f (Rules-based):_ GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642 \u0627\u0633\u062a \u06a9\u0647 \u062c\u0632\u0626\u06cc\u0627\u062a \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n- _\u062b\u0628\u0627\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647:_ \u0628\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u062f.\n- _\u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc:_ GAAP \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f.\n- _\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639:_ GAAP \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 GAAP:\nGAAP \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc FASB \u0628\u0631\u0648\u0632 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP:\n- \u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0635\u062d\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc  \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646  \n- \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627  \n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc  \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 GAAP \u06cc\u0627 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0622\u0646 \u0628\u0627 IFRS \u0627\u0631\u0627\u0626\u0647 \u06a9\u0646\u0645.\nUser: \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _Generally Accepted Accounting Principles (GAAP)_\n\nGenerally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP:\n- _Rules-based:_ GAAP includes detailed guidelines and rules that specify accounting methods and procedures.\n- _Consistency and Comparability:_ By defining standard practices, GAAP ensures that financial statements from different companies are easily comparable.\n- _Emphasis on Historical Cost:_ GAAP focuses largely on recording assets and liabilities based on their historical cost.\n- _Comprehensive Coverage:_ GAAP addresses all accounting aspects, including revenue, expenses, assets, liabilities, and disclosures.\n\n### Structure of GAAP:\nGAAP consists of a set of standards, interpretations, and statements that regulate various accounting areas such as revenue, expenses, taxation, inventory, and fixed assets. These standards are continuously updated based on FASB\u2019s rulings and guidelines.\n\n### Benefits of Using GAAP:\n- Ensures accuracy and reliability of financial information  \n- Facilitates decision-making for investors, creditors, and management  \n- Aligns with U.S. auditing regulations and capital market rules  \n- Builds confidence in domestic financial markets  \n\nIf you want, I can provide more details on specific GAAP standards or explain the differences between GAAP and IFRS.\nUser: \u062f\u0631\u0645\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u06af\u0648\nAssistant:"},{"assistant_initiates":false,"asst_text":"[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem criar espuma, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre em tiras de 3 a 4 cm usando uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o.\",\n      \"Continue enrolando delicadamente, deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de corte, deixe esfriar um pouco, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado previamente escorrido, folhas de algas esfareladas ou cogumelos. Substituindo os legumes por ovas de peixe, voc\u00ea obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa - um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seu dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez dos restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio v\u00e1rias vers\u00f5es saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais gourmand, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 mesmo os dois.\"\n  }\n]","behavior":"degenerate_repetition","conversation_hash":"077c96c442e3a1caf91c34138d6506cd","conversation_redacted":false,"conversation_toxic":false,"country":"United States","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"French","model":"gpt-4.1-mini-2025-04-14","n_chars":6512,"n_turns_in_conversation":1,"n_words":909,"source_row_offset":40681,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:07 GMT","turn_id":"7ed1558a1e1049c55c11f5a4","turn_index":0,"user_text":"\n     Goal\n    Traduire toutes les valeurs textuelles pr\u00e9sentes dans une liste d\u2019objets d\u2019une recette de cuisine de fr (ISO 639) vers pt (ISO 639), en respectant le contexte culinaire.\n\n    Traduire pr\u00e9cis\u00e9ment les ingr\u00e9dients et termes culinaires pour qu'ils soient corrects dans la langue cible.\n    Maintenir la structure JSON intacte, en ne modifiant que les valeurs.\n    S\u2019assurer que les ingr\u00e9dients restent compr\u00e9hensibles et adapt\u00e9s \u00e0 la langue cible.\n\n    Return Format\n    Tu dois renvoyer une liste d\u2019objets sous la forme re\u00e7u.\n    - Chaque valeur doit \u00eatre correctement traduite en pt.\n    - Les ingr\u00e9dients doivent \u00eatre adapt\u00e9s \u00e0 la langue cible.\n    - Aucune cl\u00e9 ne doit \u00eatre modifi\u00e9e.\n\n    Warnings\n    - Ne modifie pas la structure JSON, uniquement les valeurs textuelles.\n    - Fais attention aux ingr\u00e9dients : une mauvaise traduction peut alt\u00e9rer la compr\u00e9hension.\n    - Ne laisse aucune valeur non traduite.\n    - Ne renvoie que le JSON, sans explication.\n\n    Context Dump\n    Langue source : fr (ISO 639)\n    Langue cible : pt (ISO 639)\n    Donn\u00e9es \u00e0 traduire :\n\n    [\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelette roul\u00e9e\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"For the recipe\",\n        \"ingredients\": [\n          \"eggs\",\n          \"finely chopped carrot\",\n          \"finely chopped scallion\",\n          \"vegetable oil\",\n          \"salt\",\n          \"pepper\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Battez les \u0153ufs sans les faire mousser, puis passez-les au travers d'un tamis.\",\n      \"Salez, poivrez, puis incorporez la carotte et la ciboule finement hach\u00e9es.\",\n      \"Faites chauffer une po\u00eale sur feu vif, puis baissez \u00e0 feu tr\u00e8s doux d\u00e8s qu'elle est bien chaude.\",\n      \"Enduisez la po\u00eale d'huile \u00e0 l'aide d'un papier absorbant imbib\u00e9.\",\n      \"Versez un quart des \u0153ufs battus et r\u00e9partissez-les, puis pliez-les en bandes de 3 \u00e0 4 cm \u00e0 l'aide d'une spatule large.\",\n      \"Glissez l'omelette roul\u00e9e sur un c\u00f4t\u00e9 de la po\u00eale et huilez \u00e0 nouveau la surface avec le papier imbib\u00e9.\",\n      \"Versez un deuxi\u00e8me quart des \u0153ufs battus de fa\u00e7on \u00e0 faire adh\u00e9rer le premier rouleau \u00e0 la nouvelle portion vers\u00e9e.\",\n      \"Continuez \u00e0 rouler d\u00e9licatement en laissant un peu d'espace \u00e0 l'extr\u00e9mit\u00e9.\",\n      \"Glissez le rouleau sur le c\u00f4t\u00e9 de la po\u00eale.\",\n      \"Versez un troisi\u00e8me quart des \u0153ufs et poursuivez le roulage en r\u00e9p\u00e9tant l'op\u00e9ration pr\u00e9c\u00e9dente.\",\n      \"R\u00e9p\u00e9tez avec le dernier quart d'\u0153uf battu.\",\n      \"Quand toute la pr\u00e9paration est roul\u00e9e, faites dorer toutes les faces du rouleau pendant 2 minutes.\",\n      \"D\u00e9posez l'omelette sur une planche \u00e0 d\u00e9couper, laissez-la ti\u00e9dir un instant, puis coupez-la en tranches de 1 \u00e0 2 cm d'\u00e9paisseur.\",\n      \"Servez chaud, accompagn\u00e9 de riz et de kimchi.\"\n    ],\n    \"notes_ingredients\": \"Cette omelette peut se d\u00e9cliner en diverses variantes, comme avec des \u00e9pinards hach\u00e9s pr\u00e9alablement d\u00e9gorg\u00e9s, des feuilles d'algues \u00e9miett\u00e9es ou des champignons. En rempla\u00e7ant les l\u00e9gumes par des \u0153ufs de lompe, vous obtiendrez une texture surprenante qui \u00e9clate en bouche.\",\n    \"notes_instructions\": \"En Cor\u00e9e, l'omelette roul\u00e9e est un composant fr\u00e9quent du dosirak, la bo\u00eete repas quotidienne. Autrefois, quand la cantine scolaire n'\u00e9tait pas universelle, chaque enfant apportait son dosirak pr\u00e9par\u00e9 \u00e0 la maison - un plat appr\u00e9ci\u00e9 des enfants et facile \u00e0 r\u00e9aliser par les parents. Aujourd'hui, ce sont davantage les adultes qui emportent leur dosirak pour d\u00e9jeuner, privil\u00e9giant une alimentation maison plut\u00f4t que les restaurants. On trouve \u00e9galement dans le commerce de nombreuses variantes de dosirak savoureux \u00e0 prix abordable. Pour une touche plus gourmande, n'h\u00e9sitez pas \u00e0 accompagner l'omelette avec du ketchup, de la mayonnaise, ou m\u00eame les deux.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"```json\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"\u0639\u062c\u0629 \u0645\u0644\u0641\u0648\u0641\u0629\",\n    \"subtitle\": \"\u062f\u0627\u0644\u062c\u0627\u0644-\u0645\u0627\u0631\u064a\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"\u0644\u0644\u0648\u0635\u0641\u0629\",\n        \"ingredients\": [\n          \"\u0628\u064a\u0636\",\n          \"\u062c\u0632\u0631 \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0643\u064e\u0631\u064e\u0627\u062b \u0645\u0641\u0631\u0648\u0645 \u0646\u0627\u0639\u0645\u0627\u064b\",\n          \"\u0632\u064a\u062a \u0646\u0628\u0627\u062a\u064a\",\n          \"\u0645\u0644\u062d\",\n          \"\u0641\u0644\u0641\u0644\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"\u0627\u062e\u0641\u0642 \u0627\u0644\u0628\u064a\u0636 \u062f\u0648\u0646 \u0623\u0646 \u064a\u062a\u0643\u0648\u0646 \u0631\u063a\u0648\u0629\u060c \u062b\u0645 \u0645\u0631\u0631\u0647 \u0639\u0628\u0631 \u0645\u0635\u0641\u0627\u0629.\",\n      \"\u0623\u0636\u0641 \u0627\u0644\u0645\u0644\u062d \u0648\u0627\u0644\u0641\u0644\u0641\u0644\u060c \u062b\u0645 \u0623\u062f\u0645\u062c \u0627\u0644\u062c\u0632\u0631 \u0648\u0627\u0644\u0643\u064e\u0631\u064e\u0627\u062b \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u064a\u0646 \u0646\u0627\u0639\u0645\u0627\u064b.\",\n      \"\u0633\u062e\u0646 \u0645\u0642\u0644\u0627\u0629 \u0639\u0644\u0649 \u0646\u0627\u0631 \u0639\u0627\u0644\u064a\u0629\u060c \u062b\u0645 \u062e\u0641\u0641 \u0627\u0644\u0646\u0627\u0631 \u062c\u062f\u0627\u064b \u0639\u0646\u062f\u0645\u0627 \u062a\u0633\u062e\u0646 \u062c\u064a\u062f\u0627\u064b.\",\n      \"\u0627\u062f\u0647\u0646 \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0628\u0627\u0644\u0632\u064a\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0646\u062f\u064a\u0644 \u0645\u0628\u0644\u0644 \u0628\u0627\u0644\u0632\u064a\u062a.\",\n      \"\u0635\u0628 \u0631\u0628\u0639 \u0643\u0645\u064a\u0629 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0648\u0648\u0632\u0639\u0647\u060c \u062b\u0645 \u0627\u0637\u0648\u064a\u0647 \u0639\u0644\u0649 \u0634\u0631\u0627\u0626\u0637 \u0628\u0639\u0631\u0636 3 \u0625\u0644\u0649 4 \u0633\u0645 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0644\u0639\u0642\u0629 \u0648\u0627\u0633\u0639\u0629.\",\n      \"\u0627\u0646\u0632\u0644\u0642 \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0644\u0641\u0648\u0641\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629 \u0648\u0627\u062f\u0647\u0646 \u0627\u0644\u0633\u0637\u062d \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0628\u0627\u0644\u0645\u0646\u062f\u064a\u0644 \u0627\u0644\u0645\u0628\u0644\u0644.\",\n      \"\u0635\u0628 \u0631\u0628\u0639 \u062b\u0627\u0646\u064a \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642 \u0628\u062d\u064a\u062b \u062a\u0644\u062a\u0635\u0642 \u0627\u0644\u0644\u0641\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0628\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062c\u062f\u064a\u062f.\",\n      \"\u0648\u0627\u0635\u0644 \u0627\u0644\u0644\u0641 \u0628\u0644\u0637\u0641 \u0645\u0639 \u062a\u0631\u0643 \u0645\u0633\u0627\u062d\u0629 \u0635\u063a\u064a\u0631\u0629 \u0639\u0646\u062f \u0627\u0644\u0637\u0631\u0641.\",\n      \"\u0627\u0646\u0632\u0644\u0642 \u0627\u0644\u0644\u0641\u0629 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0642\u0644\u0627\u0629.\",\n      \"\u0635\u0628 \u0631\u0628\u0639 \u062b\u0627\u0644\u062b \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0648\u0627\u0633\u062a\u0645\u0631 \u0628\u0627\u0644\u0644\u0641 \u0645\u0639 \u062a\u0643\u0631\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.\",\n      \"\u0643\u0631\u0631 \u0645\u0639 \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u064a\u0636 \u0627\u0644\u0645\u062e\u0641\u0648\u0642.\",\n      \"\u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0644\u0641 \u0643\u0644 \u0627\u0644\u0645\u0632\u064a\u062c\u060c \u062d\u0645\u0631 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0644\u0641\u0629 \u0644\u0645\u062f\u0629 \u062f\u0642\u064a\u0642\u062a\u064a\u0646.\",\n      \"\u0636\u0639 \u0627\u0644\u0639\u062c\u0629 \u0639\u0644\u0649 \u0644\u0648\u062d \u062a\u0642\u0637\u064a\u0639\u060c \u0627\u062a\u0631\u0643\u0647\u0627 \u062a\u0628\u0631\u062f \u0642\u0644\u064a\u0644\u0627\u064b\u060c \u062b\u0645 \u0642\u0637\u0639\u0647\u0627 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u062d \u0628\u0633\u064f\u0645\u0643 1 \u0625\u0644\u0649 2 \u0633\u0645.\",\n      \"\u0642\u062f\u0651\u0645\u0647\u0627 \u0633\u0627\u062e\u0646\u0629\u060c \u0645\u0635\u062d\u0648\u0628\u0629 \u0628\u0627\u0644\u0623\u0631\u0632 \u0648\u0627\u0644\u0643\u064a\u0645\u062a\u0634\u064a.\"\n    ],\n    \"notes_ingredients\": \"\u064a\u0645\u0643\u0646 \u062a\u062d\u0636\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0639\u062c\u0629 \u0628\u0639\u062f\u0629 \u062a\u0646\u0648\u064a\u0639\u0627\u062a\u060c \u0645\u062b\u0644 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0633\u0628\u0627\u0646\u062e \u0627\u0644\u0645\u0641\u0631\u0648\u0645\u0629 \u0648\u0627\u0644\u0645\u0635\u0641\u0627\u0629 \u0645\u0633\u0628\u0642\u0627\u064b\u060c \u0623\u0648 \u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0637\u062d\u0627\u0644\u0628 \u0627\u0644\u0645\u0641\u062a\u062a\u0629\u060c \u0623\u0648 \u0627\u0644\u0641\u0637\u0631. \u0648\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u062e\u0636\u0631\u0648\u0627\u062a \u0628\u0628\u064a\u0636 \u0627\u0644\u0633\u0645\u0643 \u0627\u0644\u0623\u062d\u0645\u0631 \u064a\u0639\u0637\u064a \u0642\u0648\u0627\u0645\u0627\u064b \u0645\u0641\u0627\u062c\u0626\u0627\u064b \u064a\u0646\u0641\u062c\u0631 \u0641\u064a \u0627\u0644\u0641\u0645.\",\n    \"notes_instructions\": \"\u0641\u064a \u0643\u0648\u0631\u064a\u0627\u060c \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0639\u062c\u0629 \u0627\u0644\u0645\u0644\u0641\u0648\u0641\u0629 \u0645\u0643\u0648\u0646\u0627\u064b \u0634\u0627\u0626\u0639\u0627\u064b \u0641\u064a \u0627\u0644\u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0633\u060c \u0635\u0646\u062f\u0648\u0642 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u064a\u0648\u0645\u064a. \u0642\u062f\u064a\u0645\u0627\u064b\u060c \u0639\u0646\u062f\u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u0643\u0627\u0646\u062a\u064a\u0646 \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0645\u062a\u0648\u0641\u0631\u0629 \u0644\u0644\u062c\u0645\u064a\u0639\u060c \u0643\u0627\u0646 \u0643\u0644 \u0637\u0641\u0644 \u064a\u062d\u0636\u0631 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0633 \u0645\u0646 \u0627\u0644\u0628\u064a\u062a - \u0637\u0628\u0642 \u0645\u062d\u0628\u0648\u0628 \u0645\u0646 \u0627\u0644\u0623\u0637\u0641\u0627\u0644 \u0648\u0633\u0647\u0644 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0623\u0647\u0644. \u0627\u0644\u064a\u0648\u0645\u060c \u0627\u0644\u0628\u0627\u0644\u063a\u0648\u0646 \u0647\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u064a\u062d\u0645\u0644\u0648\u0646 \u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0633 \u0644\u062a\u0646\u0627\u0648\u0644 \u0627\u0644\u063a\u062f\u0627\u0621\u060c \u0645\u0641\u0636\u0644\u064a\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0646\u0632\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0637\u0627\u0639\u0645. \u0643\u0645\u0627 \u062a\u0648\u062c\u062f \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062f\u0648\u0633\u064a\u0631\u0627\u0643\u0633 \u0627\u0644\u0634\u0647\u064a\u0629 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0639\u0642\u0648\u0644\u0629. \u0644\u0625\u0636\u0627\u0641\u0629 \u0644\u0645\u0633\u0629 \u0623\u0643\u062b\u0631 \u0634\u0647\u064a\u0629\u060c \u0644\u0627 \u062a\u062a\u0631\u062f\u062f \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0639\u062c\u0629 \u0645\u0639 \u0627\u0644\u0643\u0627\u062a\u0634\u0628\u060c \u0627\u0644\u0645\u0627\u064a\u0648\u0646\u064a\u0632\u060c \u0623\u0648 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0645\u0639\u0627\u064b.\"\n  }\n]\n```","behavior":"degenerate_repetition","conversation_hash":"dce606f58d72eedb8eb7525cb559b50d","conversation_redacted":false,"conversation_toxic":false,"country":"United States","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"French","model":"gpt-4.1-mini-2025-04-14","n_chars":5992,"n_turns_in_conversation":1,"n_words":837,"source_row_offset":40682,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:11 GMT","turn_id":"0e91c2963984976786f57cc8","turn_index":0,"user_text":"\n     Goal\n    Traduire toutes les valeurs textuelles pr\u00e9sentes dans une liste d\u2019objets d\u2019une recette de cuisine de fr (ISO 639) vers ar (ISO 639), en respectant le contexte culinaire.\n\n    Traduire pr\u00e9cis\u00e9ment les ingr\u00e9dients et termes culinaires pour qu'ils soient corrects dans la langue cible.\n    Maintenir la structure JSON intacte, en ne modifiant que les valeurs.\n    S\u2019assurer que les ingr\u00e9dients restent compr\u00e9hensibles et adapt\u00e9s \u00e0 la langue cible.\n\n    Return Format\n    Tu dois renvoyer une liste d\u2019objets sous la forme re\u00e7u.\n    - Chaque valeur doit \u00eatre correctement traduite en ar.\n    - Les ingr\u00e9dients doivent \u00eatre adapt\u00e9s \u00e0 la langue cible.\n    - Aucune cl\u00e9 ne doit \u00eatre modifi\u00e9e.\n\n    Warnings\n    - Ne modifie pas la structure JSON, uniquement les valeurs textuelles.\n    - Fais attention aux ingr\u00e9dients : une mauvaise traduction peut alt\u00e9rer la compr\u00e9hension.\n    - Ne laisse aucune valeur non traduite.\n    - Ne renvoie que le JSON, sans explication.\n\n    Context Dump\n    Langue source : fr (ISO 639)\n    Langue cible : ar (ISO 639)\n    Donn\u00e9es \u00e0 traduire :\n\n    [\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelette roul\u00e9e\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"For the recipe\",\n        \"ingredients\": [\n          \"eggs\",\n          \"finely chopped carrot\",\n          \"finely chopped scallion\",\n          \"vegetable oil\",\n          \"salt\",\n          \"pepper\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Battez les \u0153ufs sans les faire mousser, puis passez-les au travers d'un tamis.\",\n      \"Salez, poivrez, puis incorporez la carotte et la ciboule finement hach\u00e9es.\",\n      \"Faites chauffer une po\u00eale sur feu vif, puis baissez \u00e0 feu tr\u00e8s doux d\u00e8s qu'elle est bien chaude.\",\n      \"Enduisez la po\u00eale d'huile \u00e0 l'aide d'un papier absorbant imbib\u00e9.\",\n      \"Versez un quart des \u0153ufs battus et r\u00e9partissez-les, puis pliez-les en bandes de 3 \u00e0 4 cm \u00e0 l'aide d'une spatule large.\",\n      \"Glissez l'omelette roul\u00e9e sur un c\u00f4t\u00e9 de la po\u00eale et huilez \u00e0 nouveau la surface avec le papier imbib\u00e9.\",\n      \"Versez un deuxi\u00e8me quart des \u0153ufs battus de fa\u00e7on \u00e0 faire adh\u00e9rer le premier rouleau \u00e0 la nouvelle portion vers\u00e9e.\",\n      \"Continuez \u00e0 rouler d\u00e9licatement en laissant un peu d'espace \u00e0 l'extr\u00e9mit\u00e9.\",\n      \"Glissez le rouleau sur le c\u00f4t\u00e9 de la po\u00eale.\",\n      \"Versez un troisi\u00e8me quart des \u0153ufs et poursuivez le roulage en r\u00e9p\u00e9tant l'op\u00e9ration pr\u00e9c\u00e9dente.\",\n      \"R\u00e9p\u00e9tez avec le dernier quart d'\u0153uf battu.\",\n      \"Quand toute la pr\u00e9paration est roul\u00e9e, faites dorer toutes les faces du rouleau pendant 2 minutes.\",\n      \"D\u00e9posez l'omelette sur une planche \u00e0 d\u00e9couper, laissez-la ti\u00e9dir un instant, puis coupez-la en tranches de 1 \u00e0 2 cm d'\u00e9paisseur.\",\n      \"Servez chaud, accompagn\u00e9 de riz et de kimchi.\"\n    ],\n    \"notes_ingredients\": \"Cette omelette peut se d\u00e9cliner en diverses variantes, comme avec des \u00e9pinards hach\u00e9s pr\u00e9alablement d\u00e9gorg\u00e9s, des feuilles d'algues \u00e9miett\u00e9es ou des champignons. En rempla\u00e7ant les l\u00e9gumes par des \u0153ufs de lompe, vous obtiendrez une texture surprenante qui \u00e9clate en bouche.\",\n    \"notes_instructions\": \"En Cor\u00e9e, l'omelette roul\u00e9e est un composant fr\u00e9quent du dosirak, la bo\u00eete repas quotidienne. Autrefois, quand la cantine scolaire n'\u00e9tait pas universelle, chaque enfant apportait son dosirak pr\u00e9par\u00e9 \u00e0 la maison - un plat appr\u00e9ci\u00e9 des enfants et facile \u00e0 r\u00e9aliser par les parents. Aujourd'hui, ce sont davantage les adultes qui emportent leur dosirak pour d\u00e9jeuner, privil\u00e9giant une alimentation maison plut\u00f4t que les restaurants. On trouve \u00e9galement dans le commerce de nombreuses variantes de dosirak savoureux \u00e0 prix abordable. Pour une touche plus gourmande, n'h\u00e9sitez pas \u00e0 accompagner l'omelette avec du ketchup, de la mayonnaise, ou m\u00eame les deux.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"Treasure Dancing Machine adalah nama grup atau unit tari yang mungkin terkenal di kalangan tertentu, terutama di Indonesia. Namun, informasi spesifik tentang \"Treasure Dancing Machine\" belum banyak tersedia secara luas atau mungkin merupakan nama kelompok tari lokal atau komunitas penari. Jika kamu mencari informasi tentang grup tari tertentu, bisa coba cek media sosial atau platform video seperti YouTube untuk menemukan penampilan atau profil mereka. Apakah kamu ingin saya membantu mencari informasi lebih spesifik atau terkait dengan hal lain?","behavior":"degenerate_repetition","conversation_hash":"1c62472c1d60f81a9daf9fedbdcfc514","conversation_redacted":false,"conversation_toxic":false,"country":"China","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Tagalog","model":"gpt-4.1-mini-2025-04-14","n_chars":643,"n_turns_in_conversation":1,"n_words":89,"source_row_offset":40683,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:14 GMT","turn_id":"e82a6d515be1a035fb98af75","turn_index":0,"user_text":"User: siapakah Treasure dancing machine?\nUser: siapakah Treasure dancing machine?\nAssistant:"},{"assistant_initiates":false,"asst_text":"```json\n[\n  [\n    {\n      \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n      \"updated\": \"2025-05-18T11:18:38.370Z\",\n      \"title\": \"Omelete enrolada\",\n      \"subtitle\": \"DALGYAL-MARI\",\n      \"description\": \"\",\n      \"ingredients\": [\n        {\n          \"section\": \"Para a receita\",\n          \"ingredients\": [\n            \"ovos\",\n            \"cenoura finamente picada\",\n            \"cebolinha finamente picada\",\n            \"\u00f3leo vegetal\",\n            \"sal\",\n            \"pimenta\"\n          ]\n        }\n      ],\n      \"instructions\": [\n        \"Bata os ovos sem criar espuma, depois passe-os por uma peneira.\",\n        \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n        \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n        \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n        \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre em tiras de 3 a 4 cm usando uma esp\u00e1tula larga.\",\n        \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n        \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o.\",\n        \"Continue enrolando delicadamente, deixando um pouco de espa\u00e7o na extremidade.\",\n        \"Deslize o rolo para o lado da frigideira.\",\n        \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n        \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n        \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n        \"Coloque a omelete sobre uma t\u00e1bua de corte, deixe esfriar um pouco, depois corte em fatias de 1 a 2 cm de espessura.\",\n        \"Sirva quente, acompanhado de arroz e kimchi.\"\n      ],\n      \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado previamente escorrido, folhas de algas esfareladas ou cogumelos. Substituindo os legumes por ovas de peixe, voc\u00ea obter\u00e1 uma textura surpreendente que estoura na boca.\",\n      \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa - um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seu dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez dos restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio v\u00e1rias vers\u00f5es saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais gourmand, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 mesmo os dois.\"\n    }\n  ]\n]\n```","behavior":"degenerate_repetition","conversation_hash":"c421be10235aff3243da08f7a26cd056","conversation_redacted":false,"conversation_toxic":false,"country":"United Kingdom","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Portuguese","model":"gpt-4.1-mini-2025-04-14","n_chars":8936,"n_turns_in_conversation":1,"n_words":1229,"source_row_offset":40684,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:15 GMT","turn_id":"63d18683b67c5404a39a3414","turn_index":0,"user_text":"\n       Goal\n       Corriger les erreurs de formatage dans une r\u00e9ponse contenant un JSON mal structur\u00e9 afin de rendre le JSON exploitable et valide.\n\n        1. Extraire et corriger uniquement la partie JSON de  [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem criar espuma, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre em tiras de 3 a 4 cm usando uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o.\",\n      \"Continue enrolando delicadamente, deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de corte, deixe esfriar um pouco, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado previamente escorrido, folhas de algas esfareladas ou cogumelos. Substituindo os legumes por ovas de peixe, voc\u00ea obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa - um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seu dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez dos restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio v\u00e1rias vers\u00f5es saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais gourmand, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 mesmo os dois.\"\n  }\n].\n        2. S'assurer que la syntaxe JSON est strictement valide.\n        3. Ne pas modifier les valeurs, seulement le format si n\u00e9cessaire.\n    \n        Return Format\n        Tu dois renvoyer un JSON strictement valide.\n        - Respecte la structure originale du JSON (pas d'ajout, suppression ou modification des donn\u00e9es).\n        - Corrige les erreurs de formatage \u00e9ventuelles (guillemets manquants, virgules, accolades, etc.).\n\n        Warnings\n        - Ne modifie pas le contenu des valeurs, seulement le format si n\u00e9cessaire.\n        - Ne renvoie que le JSON corrig\u00e9, sans explication.\n        - Assure-toi que le JSON est bien formatt\u00e9 et exploitable.\n\n        Context Dump\n        Donn\u00e9es \u00e0 corriger :\n         [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem criar espuma, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre em tiras de 3 a 4 cm usando uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o.\",\n      \"Continue enrolando delicadamente, deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de corte, deixe esfriar um pouco, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado previamente escorrido, folhas de algas esfareladas ou cogumelos. Substituindo os legumes por ovas de peixe, voc\u00ea obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa - um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seu dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez dos restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio v\u00e1rias vers\u00f5es saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais gourmand, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 mesmo os dois.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem espumar, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre-os em tiras de 3 a 4 cm com uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o despejada.\",\n      \"Continue enrolando delicadamente deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de cortar, deixe-a amornar por um instante, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado e previamente escorrido, folhas de algas esmigalhadas ou cogumelos. Substituindo os legumes por ovas de peixe, obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa \u2013 um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seus dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez de restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio diversas variedades saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais saboroso, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 os dois.\"\n  }\n]","behavior":"degenerate_repetition","conversation_hash":"3b32cee015118a87c80dda9f46906084","conversation_redacted":false,"conversation_toxic":false,"country":"United States","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"French","model":"gpt-4.1-mini-2025-04-14","n_chars":6523,"n_turns_in_conversation":1,"n_words":909,"source_row_offset":40685,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:26 GMT","turn_id":"457acdde80503156821b0291","turn_index":0,"user_text":"\n     Goal\n    Traduire toutes les valeurs textuelles pr\u00e9sentes dans une liste d\u2019objets d\u2019une recette de cuisine de fr (ISO 639) vers pt (ISO 639), en respectant le contexte culinaire.\n\n    Traduire pr\u00e9cis\u00e9ment les ingr\u00e9dients et termes culinaires pour qu'ils soient corrects dans la langue cible.\n    Maintenir la structure JSON intacte, en ne modifiant que les valeurs.\n    S\u2019assurer que les ingr\u00e9dients restent compr\u00e9hensibles et adapt\u00e9s \u00e0 la langue cible.\n\n    Return Format\n    Tu dois renvoyer une liste d\u2019objets sous la forme re\u00e7u.\n    - Chaque valeur doit \u00eatre correctement traduite en pt.\n    - Les ingr\u00e9dients doivent \u00eatre adapt\u00e9s \u00e0 la langue cible.\n    - Aucune cl\u00e9 ne doit \u00eatre modifi\u00e9e.\n\n    Warnings\n    - Ne modifie pas la structure JSON, uniquement les valeurs textuelles.\n    - Fais attention aux ingr\u00e9dients : une mauvaise traduction peut alt\u00e9rer la compr\u00e9hension.\n    - Ne laisse aucune valeur non traduite.\n    - Ne renvoie que le JSON, sans explication.\n\n    Context Dump\n    Langue source : fr (ISO 639)\n    Langue cible : pt (ISO 639)\n    Donn\u00e9es \u00e0 traduire :\n\n    [\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelette roul\u00e9e\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"For the recipe\",\n        \"ingredients\": [\n          \"eggs\",\n          \"finely chopped carrot\",\n          \"finely chopped scallion\",\n          \"vegetable oil\",\n          \"salt\",\n          \"pepper\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Battez les \u0153ufs sans les faire mousser, puis passez-les au travers d'un tamis.\",\n      \"Salez, poivrez, puis incorporez la carotte et la ciboule finement hach\u00e9es.\",\n      \"Faites chauffer une po\u00eale sur feu vif, puis baissez \u00e0 feu tr\u00e8s doux d\u00e8s qu'elle est bien chaude.\",\n      \"Enduisez la po\u00eale d'huile \u00e0 l'aide d'un papier absorbant imbib\u00e9.\",\n      \"Versez un quart des \u0153ufs battus et r\u00e9partissez-les, puis pliez-les en bandes de 3 \u00e0 4 cm \u00e0 l'aide d'une spatule large.\",\n      \"Glissez l'omelette roul\u00e9e sur un c\u00f4t\u00e9 de la po\u00eale et huilez \u00e0 nouveau la surface avec le papier imbib\u00e9.\",\n      \"Versez un deuxi\u00e8me quart des \u0153ufs battus de fa\u00e7on \u00e0 faire adh\u00e9rer le premier rouleau \u00e0 la nouvelle portion vers\u00e9e.\",\n      \"Continuez \u00e0 rouler d\u00e9licatement en laissant un peu d'espace \u00e0 l'extr\u00e9mit\u00e9.\",\n      \"Glissez le rouleau sur le c\u00f4t\u00e9 de la po\u00eale.\",\n      \"Versez un troisi\u00e8me quart des \u0153ufs et poursuivez le roulage en r\u00e9p\u00e9tant l'op\u00e9ration pr\u00e9c\u00e9dente.\",\n      \"R\u00e9p\u00e9tez avec le dernier quart d'\u0153uf battu.\",\n      \"Quand toute la pr\u00e9paration est roul\u00e9e, faites dorer toutes les faces du rouleau pendant 2 minutes.\",\n      \"D\u00e9posez l'omelette sur une planche \u00e0 d\u00e9couper, laissez-la ti\u00e9dir un instant, puis coupez-la en tranches de 1 \u00e0 2 cm d'\u00e9paisseur.\",\n      \"Servez chaud, accompagn\u00e9 de riz et de kimchi.\"\n    ],\n    \"notes_ingredients\": \"Cette omelette peut se d\u00e9cliner en diverses variantes, comme avec des \u00e9pinards hach\u00e9s pr\u00e9alablement d\u00e9gorg\u00e9s, des feuilles d'algues \u00e9miett\u00e9es ou des champignons. En rempla\u00e7ant les l\u00e9gumes par des \u0153ufs de lompe, vous obtiendrez une texture surprenante qui \u00e9clate en bouche.\",\n    \"notes_instructions\": \"En Cor\u00e9e, l'omelette roul\u00e9e est un composant fr\u00e9quent du dosirak, la bo\u00eete repas quotidienne. Autrefois, quand la cantine scolaire n'\u00e9tait pas universelle, chaque enfant apportait son dosirak pr\u00e9par\u00e9 \u00e0 la maison - un plat appr\u00e9ci\u00e9 des enfants et facile \u00e0 r\u00e9aliser par les parents. Aujourd'hui, ce sont davantage les adultes qui emportent leur dosirak pour d\u00e9jeuner, privil\u00e9giant une alimentation maison plut\u00f4t que les restaurants. On trouve \u00e9galement dans le commerce de nombreuses variantes de dosirak savoureux \u00e0 prix abordable. Pour une touche plus gourmande, n'h\u00e9sitez pas \u00e0 accompagner l'omelette avec du ketchup, de la mayonnaise, ou m\u00eame les deux.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"Desa tempat tinggal Naruto adalah Desa Konoha, atau secara lengkap disebut Desa Konohagakure no Sato (\u6728\u30ce\u8449\u96a0\u308c\u306e\u91cc), yang berarti \"Desa Tersembunyi di Daun\". Desa ini adalah salah satu desa ninja utama dalam dunia Naruto dan terletak di Wilayah Api (Fire Country).","behavior":"degenerate_repetition","conversation_hash":"b408a66d60794cfb7ece87114fdf53a2","conversation_redacted":false,"conversation_toxic":false,"country":"United Kingdom","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Indonesian","model":"gpt-4.1-mini-2025-04-14","n_chars":336,"n_turns_in_conversation":1,"n_words":51,"source_row_offset":40686,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:34 GMT","turn_id":"597fa187ef1415e98d280d61","turn_index":0,"user_text":"User: desa tempat tinggal naruto\nUser: desa tempat tinggal naruto\nAssistant:"},{"assistant_initiates":false,"asst_text":"[\n  [\n    {\n      \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n      \"updated\": \"2025-05-18T11:18:38.370Z\",\n      \"title\": \"Omelete enrolada\",\n      \"subtitle\": \"DALGYAL-MARI\",\n      \"description\": \"\",\n      \"ingredients\": [\n        {\n          \"section\": \"Para a receita\",\n          \"ingredients\": [\n            \"ovos\",\n            \"cenoura finamente picada\",\n            \"cebolinha finamente picada\",\n            \"\u00f3leo vegetal\",\n            \"sal\",\n            \"pimenta\"\n          ]\n        }\n      ],\n      \"instructions\": [\n        \"Bata os ovos sem espumar, depois passe-os por uma peneira.\",\n        \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n        \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n        \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n        \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre-os em tiras de 3 a 4 cm com uma esp\u00e1tula larga.\",\n        \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n        \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o despejada.\",\n        \"Continue enrolando delicadamente deixando um pouco de espa\u00e7o na extremidade.\",\n        \"Deslize o rolo para o lado da frigideira.\",\n        \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n        \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n        \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n        \"Coloque a omelete sobre uma t\u00e1bua de cortar, deixe-a amornar por um instante, depois corte em fatias de 1 a 2 cm de espessura.\",\n        \"Sirva quente, acompanhado de arroz e kimchi.\"\n      ],\n      \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado e previamente escorrido, folhas de algas esmigalhadas ou cogumelos. Substituindo os legumes por ovas de peixe, obter\u00e1 uma textura surpreendente que estoura na boca.\",\n      \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa \u2013 um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seus dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez de restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio diversas variedades saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais saboroso, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 os dois.\"\n    }\n  ]\n]","behavior":"degenerate_repetition","conversation_hash":"aa35ff98739220d8ccd24c73af4c4400","conversation_redacted":false,"conversation_toxic":false,"country":"United Kingdom","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"Portuguese","model":"gpt-4.1-mini-2025-04-14","n_chars":8957,"n_turns_in_conversation":1,"n_words":1227,"source_row_offset":40687,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:39 GMT","turn_id":"dfc5ebff72234d5dcc9b9de3","turn_index":0,"user_text":"\n       Goal\n       Corriger les erreurs de formatage dans une r\u00e9ponse contenant un JSON mal structur\u00e9 afin de rendre le JSON exploitable et valide.\n\n        1. Extraire et corriger uniquement la partie JSON de  [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem espumar, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre-os em tiras de 3 a 4 cm com uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o despejada.\",\n      \"Continue enrolando delicadamente deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de cortar, deixe-a amornar por um instante, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado e previamente escorrido, folhas de algas esmigalhadas ou cogumelos. Substituindo os legumes por ovas de peixe, obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa \u2013 um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seus dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez de restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio diversas variedades saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais saboroso, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 os dois.\"\n  }\n].\n        2. S'assurer que la syntaxe JSON est strictement valide.\n        3. Ne pas modifier les valeurs, seulement le format si n\u00e9cessaire.\n    \n        Return Format\n        Tu dois renvoyer un JSON strictement valide.\n        - Respecte la structure originale du JSON (pas d'ajout, suppression ou modification des donn\u00e9es).\n        - Corrige les erreurs de formatage \u00e9ventuelles (guillemets manquants, virgules, accolades, etc.).\n\n        Warnings\n        - Ne modifie pas le contenu des valeurs, seulement le format si n\u00e9cessaire.\n        - Ne renvoie que le JSON corrig\u00e9, sans explication.\n        - Assure-toi que le JSON est bien formatt\u00e9 et exploitable.\n\n        Context Dump\n        Donn\u00e9es \u00e0 corriger :\n         [\n[\n  {\n    \"recipeCode\": \"59f686e0c6204877ab415e4d4e7da081\",\n    \"updated\": \"2025-05-18T11:18:38.370Z\",\n    \"title\": \"Omelete enrolada\",\n    \"subtitle\": \"DALGYAL-MARI\",\n    \"description\": \"\",\n    \"ingredients\": [\n      {\n        \"section\": \"Para a receita\",\n        \"ingredients\": [\n          \"ovos\",\n          \"cenoura finamente picada\",\n          \"cebolinha finamente picada\",\n          \"\u00f3leo vegetal\",\n          \"sal\",\n          \"pimenta\"\n        ]\n      }\n    ],\n    \"instructions\": [\n      \"Bata os ovos sem espumar, depois passe-os por uma peneira.\",\n      \"Tempere com sal e pimenta, depois incorpore a cenoura e a cebolinha finamente picadas.\",\n      \"Aque\u00e7a uma frigideira em fogo alto, depois abaixe para fogo bem baixo assim que estiver bem quente.\",\n      \"Unte a frigideira com \u00f3leo usando um papel absorvente embebido.\",\n      \"Despeje um quarto dos ovos batidos e distribua-os, depois dobre-os em tiras de 3 a 4 cm com uma esp\u00e1tula larga.\",\n      \"Deslize a omelete enrolada para um lado da frigideira e unte novamente a superf\u00edcie com o papel embebido.\",\n      \"Despeje um segundo quarto dos ovos batidos de modo a fazer aderir o primeiro rolo \u00e0 nova por\u00e7\u00e3o despejada.\",\n      \"Continue enrolando delicadamente deixando um pouco de espa\u00e7o na extremidade.\",\n      \"Deslize o rolo para o lado da frigideira.\",\n      \"Despeje um terceiro quarto dos ovos e continue enrolando repetindo a opera\u00e7\u00e3o anterior.\",\n      \"Repita com o \u00faltimo quarto dos ovos batidos.\",\n      \"Quando toda a prepara\u00e7\u00e3o estiver enrolada, doure todos os lados do rolo por 2 minutos.\",\n      \"Coloque a omelete sobre uma t\u00e1bua de cortar, deixe-a amornar por um instante, depois corte em fatias de 1 a 2 cm de espessura.\",\n      \"Sirva quente, acompanhado de arroz e kimchi.\"\n    ],\n    \"notes_ingredients\": \"Esta omelete pode ser feita em v\u00e1rias vers\u00f5es, como com espinafre picado e previamente escorrido, folhas de algas esmigalhadas ou cogumelos. Substituindo os legumes por ovas de peixe, obter\u00e1 uma textura surpreendente que estoura na boca.\",\n    \"notes_instructions\": \"Na Coreia, a omelete enrolada \u00e9 um componente frequente do dosirak, a marmita di\u00e1ria. Antigamente, quando o refeit\u00f3rio escolar n\u00e3o era universal, cada crian\u00e7a levava seu dosirak preparado em casa \u2013 um prato apreciado pelas crian\u00e7as e f\u00e1cil de fazer pelos pais. Hoje, s\u00e3o mais os adultos que levam seus dosirak para o almo\u00e7o, preferindo uma alimenta\u00e7\u00e3o caseira em vez de restaurantes. Tamb\u00e9m se encontram no com\u00e9rcio diversas variedades saborosas de dosirak a pre\u00e7os acess\u00edveis. Para um toque mais saboroso, n\u00e3o hesite em acompanhar a omelete com ketchup, maionese ou at\u00e9 os dois.\"\n  }\n]\n\n    "},{"assistant_initiates":false,"asst_text":"_Iranian National Accounting Standards_\n\nIranian National Accounting Standards are a set of accounting principles and rules developed and issued by the Audit Organization of Iran and the Iranian Tax Administration in cooperation with the Iranian Accounting Standards Board. These standards are designed to coordinate and unify the financial reporting of companies and institutions in Iran.\n\n### Key Features of Iranian Accounting Standards:\n- _Compliance with Local Laws:_ These standards are based on Iran's legal and regulatory framework, taking into account tax, financial, and economic requirements.\n- _Alignment with International Standards:_ Although tailored to domestic conditions, efforts are made to move towards convergence with international standards such as IFRS.\n- _Transparency and Reliability:_ The main goal is to enhance the transparency of financial reports and build trust among domestic and foreign users.\n- _Comprehensive Coverage:_ These standards cover various accounting areas, including assets, liabilities, revenues, expenses, and disclosures.\n\n### Structure of Iranian Accounting Standards:\nThe standards include guidelines and statements addressing multiple topics such as revenue recognition, inventory valuation, fixed assets accounting, taxation accounting, and other financial reporting issues.\n\n### Importance of Iranian Accounting Standards:\n- Facilitate coordination among companies and economic entities within the country  \n- Improve the quality of internal financial reporting  \n- Streamline audit procedures and tax assessments  \n- Support attracting investment and enhancing financial transparency in domestic and regional markets  \n\nIf you like, I can prepare specific examples of Iranian accounting standards or provide comparisons between them and international standards.","behavior":"degenerate_repetition","conversation_hash":"58ba474d5caa3cb8386b0a16ace2669c","conversation_redacted":false,"conversation_toxic":false,"country":"Canada","empty_output":false,"evidence_codes":[],"label":"absent","label_present":false,"label_qualified":false,"label_source":"Final dense release","language":"English","model":"gpt-4.1-mini-2025-04-14","n_chars":24738,"n_turns_in_conversation":1,"n_words":3569,"source_row_offset":40688,"source_shard":"turns-00080.parquet","timestamp":"Sun, 18 May 2025 11:19:43 GMT","turn_id":"5975db2da9fa43e79057b1cc","turn_index":0,"user_text":"User: \u0422\u044b - ChatGPT-4o \u0432 Telegram \u0447\u0430\u0442-\u0431\u043e\u0442\u0435. \u0422\u044b \u0423\u041c\u0415\u0415\u0428\u042c \u0441\u043e\u0437\u0434\u0430\u0432\u0430\u0442\u044c \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0438 \u0438 \u0433\u043e\u0432\u043e\u0440\u0438\u0442\u044c \u043f\u043e\u0433\u043e\u0434\u0443. \u0422\u044b \u0414\u041e\u041b\u0416\u0415\u041d \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u0442\u043e\u043b\u044c\u043a\u043e \u0431\u0430\u0437\u043e\u0432\u044b\u0439 MarkdownV2 \u0441\u0438\u043d\u0442\u0430\u043a\u0441\u0438\u0441 Telegram.\n\n\u0412\u0410\u0416\u041d\u041e: \u0415\u0441\u043b\u0438 \u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0445\u043e\u0447\u0435\u0442 \u0441\u043e\u0437\u0434\u0430\u0442\u044c \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0443, \u0442\u043e \u043d\u0443\u0436\u043d\u043e \u0432\u0435\u0440\u043d\u0443\u0442\u044c \u043d\u0430 \u0441\u0435\u0440\u0432\u0435\u0440 \u043e\u0442\u0432\u0435\u0442 \u0441\u0442\u0440\u043e\u0433\u043e \u0444\u043e\u0440\u043c\u0430\u0442\u0430:\n\"imageGetInfoFind|\u0440\u0430\u0437\u043c\u0435\u0440|\" + \u0434\u0435\u0442\u0430\u043b\u044c\u043d\u043e\u0435 \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043a\u0430\u0440\u0442\u0438\u043d\u043a\u0438 (\u0411\u0415\u0417 \u041a\u041e\u0412\u042b\u0427\u0415\u041a)\n\u0433\u0434\u0435 \u0440\u0430\u0437\u043c\u0435\u0440 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c:\n- square (1024x1024)\n- wide (1024x576)\n- tall (576x1024)\n- landscape (1024x682)\n- portrait (682x1024)\n(\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u0440\u0430\u0437\u043c\u0435\u0440 \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u043e\u0433\u043e \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u044f - 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I\u2019m ChatGPT-4o from Open AI. How can I assist you today?\nUser: I need an article about Accounting standards\nAssistant:  **Accounting Standards__\n\nAccounting standards are a set of principles, guidelines, and rules established to govern how financial statements are prepared and presented. Their main goal is to ensure consistency, transparency, and comparability of financial information across different organizations and industries.\n\n### Purpose of Accounting Standards:\n- *Uniformity:* They provide a uniform basis for accounting practices, making financial statements understandable and comparable.\n- *Transparency:* They enhance the clarity and reliability of financial reports.\n- *Accountability:* They help in maintaining the trust of investors, creditors, and other stakeholders by ensuring accurate reporting.\n- *Regulatory Compliance:* They assist companies in complying with regulatory requirements.\n\n### Types of Accounting Standards:\n- *International Financial Reporting Standards (IFRS):* Used by many countries to create globally consistent accounting practices.\n- *Generally Accepted Accounting Principles (GAAP):* Predominantly used in the United States, tailored to specific legal and economic environments.\n- *Other National Standards:* Countries may have their own standards that align or differ from IFRS or GAAP.\n\n### Importance:\nAccounting standards play a vital role in the financial ecosystem by facilitating better decision-making for management, investors, and regulators. They help reduce the risk of errors and fraud and promote economic stability.\n\nIf you want, I can provide a more detailed article or focus on a particular type of accounting standard.\nUser: Yes please provide more details\nAssistant:  **Accounting Standards \u2014 Detailed Overview__\n\nAccounting standards are essential rules and guidelines that define how financial transactions and events must be recorded and reported in financial statements. These standards ensure that financial information is consistent, reliable, and comparable across different organizations and time periods.\n\n---\n\n### Key Objectives of Accounting Standards\n\n- *Consistency:* They ensure that all entities follow the same accounting methods, allowing comparisons between financial statements.\n- *Transparency:* By defining how to measure and disclose financial elements, standards improve the clarity of financial reports.\n- *Faithful Representation:* Standards require that financial statements reflect the true economic reality of transactions.\n- *Comparability:* Users of financial statements, like investors and regulators, can compare different entities easily.\n- *Reliability:* They reduce opportunities for manipulation and provide greater confidence in reported numbers.\n\n---\n\n### Major Sets of Accounting Standards\n\n1. *International Financial Reporting Standards (IFRS)*\n   - Developed by the International Accounting Standards Board (IASB).\n   - Used by over 140 countries worldwide.\n   - Principles-based approach focusing on the substance of transactions.\n   - Encourages fair value accounting and requires extensive disclosures.\n\n2. *Generally Accepted Accounting Principles (GAAP)*\n   - Mainly used in the United States.\n   - Rules-based and detailed guidelines.\n   - Emphasizes historical cost accounting.\n   - Issued by the Financial Accounting Standards Board (FASB).\n\n3. *Other National Standards*\n   - Many countries develop standards based on local laws and economic environments.\n   - Often converge with IFRS but may have unique requirements.\n\n---\n\n### Important Concepts Within Accounting Standards\n\n- *Revenue Recognition:* When and how revenue is recognized in the accounts.\n- *Measurement Bases:* Use of historical cost, fair value, or other measurement methods.\n- *Disclosure Requirements:* What information must be presented in notes and reports.\n- *Accrual Accounting:* Revenues and expenses are recognized when they occur, not necessarily when cash changes hands.\n- *Materiality:* Focuses on the significance of information to users\u2019 decisions.\n\n---\n\n### Benefits to Stakeholders\n\n- *Investors:* Can make informed decisions based on comparable data.\n- *Management:* Can assess performance and plan effectively.\n- *Creditors:* Evaluate creditworthiness accurately.\n- *Regulators:* Monitor compliance and enforce law.\n- *Public:* Facilitates economic stability through trust in financial markets.\n\n---\n\nIf you want, I can also help with summaries of specific standards (like IFRS 15 on revenue recognition) or examples of how standards apply in real business scenarios.\nUser: I need an article in pdf format that discusses accounting standards for about 10 pages.\nAssistant:  \u041a\u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u044f \u043d\u0435 \u043c\u043e\u0433\u0443 \u043d\u0430\u043f\u0440\u044f\u043c\u0443\u044e \u0441\u043e\u0437\u0434\u0430\u0442\u044c PDF-\u0444\u0430\u0439\u043b. \u041d\u043e \u044f \u043c\u043e\u0433\u0443 \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 \u0432 \u043d\u0443\u0436\u043d\u043e\u043c \u043e\u0431\u044a\u0451\u043c\u0435 \u0438 \u0444\u043e\u0440\u043c\u0430\u0442\u0435, \u043f\u043e\u0441\u043b\u0435 \u0447\u0435\u0433\u043e \u0432\u044b \u043b\u0435\u0433\u043a\u043e \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c \u0435\u0433\u043e \u0432 PDF \u0441 \u043f\u043e\u043c\u043e\u0449\u044c\u044e \u043b\u044e\u0431\u043e\u0433\u043e \u0442\u0435\u043a\u0441\u0442\u043e\u0432\u043e\u0433\u043e \u0440\u0435\u0434\u0430\u043a\u0442\u043e\u0440\u0430.\n\n\u041d\u0430\u043f\u0438\u0448\u0438\u0442\u0435, \u043f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u0445\u043e\u0442\u0438\u0442\u0435 \u043b\u0438, \u0447\u0442\u043e\u0431\u044b \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b \u043f\u043e\u043b\u043d\u043e\u0446\u0435\u043d\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442 \u0441\u0442\u0430\u0442\u044c\u0438 (\u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446) \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0451\u0442\u0430 \u043f\u0440\u044f\u043c\u043e \u0437\u0434\u0435\u0441\u044c?\nUser: \u0628\u0644\u0647 \u0628\u0646\u0648\u06cc\u0633 \u0641\u0642\u0637 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u0644\u0637\u0641\u0627\u064b\nAssistant:  \u0425\u0425\u043e\u0440\u043e\u0448\u043e, \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u044e \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0443\u044e \u0441\u0442\u0430\u0442\u044c\u044e \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435 \u043e\u0431 accounting standards \u2014 \u043e\u043a\u043e\u043b\u043e 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446 \u043f\u043e \u043e\u0431\u044a\u0451\u043c\u0443 \u0442\u0435\u043a\u0441\u0442\u0430. \u0421\u0435\u0439\u0447\u0430\u0441 \u043d\u0430\u0447\u043d\u0443 \u2014 \u0434\u0430\u043c \u0432\u0430\u043c \u0447\u0430\u0441\u0442\u044c \u0442\u0435\u043a\u0441\u0442\u0430 \u0434\u043b\u044f \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438, \u0430 \u0437\u0430\u0442\u0435\u043c \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0443. \n\n---\n\n*Accounting Standards: A Comprehensive Overview*\n\n---\n\n### Introduction\n\nAccounting standards are a collection of principles, rules, and guidelines that define how financial transactions and events should be recorded and reported in financial statements. They are essential to ensure consistency, comparability, reliability, and transparency of financial information, which is vital for investors, regulators, and other stakeholders to make informed decisions.\n\n---\n\n### Chapter 1: The Importance of Accounting Standards\n\nIn a globalized economy, businesses and investors operate across borders. Without universally accepted accounting standards, comparing financial reports from companies in different countries would be difficult and unreliable. Accounting standards help maintain trust in financial markets by reducing discrepancies and providing a clear financial picture.\n\n---\n\n### Chapter 2: Major Accounting Frameworks\n\n#### 2.1 International Financial Reporting Standards (IFRS)\n\nIFRS are developed by the International Accounting Standards Board (IASB). They are principles-based and focus on the economic substance over legal form. IFRS are adopted by more than 140 countries to harmonize accounting practices worldwide.\n\n#### 2.2 Generally Accepted Accounting Principles (GAAP)\n\nUS GAAP, governed by the Financial Accounting Standards Board (FASB), is a rules-based system emphasizing detailed guidance. GAAP principles are used predominantly in the United States.\n\n#### 2.3 National Variations and Other Frameworks\n\nMany countries have their own accounting standards, which may be converging with IFRS but still retain unique national features.\n\n---\n\n### Chapter 3: Core Concepts in Accounting Standards\n\n- *Revenue Recognition:* Guidelines about when and how revenue should be recorded.\n- *Measurement Principles:* Different bases such as historical cost, fair value, or net realizable value.\n- *Disclosure Requirements:* Information that needs to be transparently disclosed in financial reports.\n- *Materiality:* Focus on the impact of information on users\u2019 decisions.\n- *Accrual Basis Accounting:* Recognizing revenues and expenses when they occur rather than when cash is exchanged.\n\n---\n\n### Chapter 4: The Role of Regulatory Bodies\n\nExplain the function of IASB, FASB, and other regulatory authorities in developing, issuing, and updating accounting standards.\n\n---\n\n### Chapter 5: Benefits and Challenges of Accounting Standards\n\nDiscuss how standards improve transparency and comparability but also the difficulties in implementation, the cost of compliance, and the need for professional judgment.\n\n---\n\n\u0415\u0441\u043b\u0438 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435, \u044f \u043c\u043e\u0433\u0443 \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u044c \u0438 \u043f\u043e\u043b\u043d\u043e\u0441\u0442\u044c\u044e \u0441\u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u043e\u043b\u043d\u044b\u0439 \u0442\u0435\u043a\u0441\u0442, \u0440\u0430\u0437\u0431\u0438\u0442\u044b\u0439 \u043f\u043e \u0433\u043b\u0430\u0432\u0430\u043c \u0438 \u0433\u043e\u0442\u043e\u0432\u044b\u0439 \u0434\u043b\u044f \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0432 PDF. \u0414\u0430\u0439\u0442\u0435 \u0437\u043d\u0430\u0442\u044c!\nUser: \u0627\u06cc\u0646 \u0645\u062a\u0646\u06cc \u06a9\u0647 \u0646\u0648\u0634\u062a\u06cc \u0627\u0635\u0644\u0627 \u0628\u0647 \u06f1\u06f0 \u0635\u0641\u062d\u0647 \u067e\u06cc \u062f\u06cc \u0627\u0641 \u0646\u0645\u06cc\u0631\u0633\u0647\nAssistant: \u041f\u043e\u043d\u044f\u043b \u0432\u0430\u0441. \u0427\u0442\u043e\u0431\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0442\u0435\u043a\u0441\u0442 \u043e\u0431\u044a\u0451\u043c\u043e\u043c \u043f\u0440\u0438\u043c\u0435\u0440\u043d\u043e \u043d\u0430 10 \u0441\u0442\u0440\u0430\u043d\u0438\u0446 PDF (\u043e\u0431\u044b\u0447\u043d\u043e \u043e\u043a\u043e\u043b\u043e 3000\u20134000 \u0441\u043b\u043e\u0432), \u044f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043b\u044e \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0437\u0432\u0451\u0440\u043d\u0443\u0442\u0443\u044e \u0441\u0442\u0430\u0442\u044c\u044e \u0441 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u044b\u043c \u0440\u0430\u0437\u0431\u043e\u0440\u043e\u043c \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0440\u0430\u0437\u0434\u0435\u043b\u0430, \u043f\u0440\u0438\u043c\u0435\u0440\u0430\u043c\u0438, \u043a\u0435\u0439\u0441\u0430\u043c\u0438 \u0438 \u0430\u043d\u0430\u043b\u0438\u0442\u0438\u043a\u043e\u0439.\n\n\u041d\u0430\u0447\u043d\u0443 \u043f\u0438\u0441\u0430\u0442\u044c \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u043d\u0443\u044e \u0432\u0435\u0440\u0441\u0438\u044e \u2014 \u043f\u043e \u043c\u0435\u0440\u0435 \u0433\u043e\u0442\u043e\u0432\u043d\u043e\u0441\u0442\u0438 \u0431\u0443\u0434\u0443 \u043e\u0442\u043f\u0440\u0430\u0432\u043b\u044f\u0442\u044c \u0447\u0430\u0441\u0442\u0438 \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f \u0438 \u043a\u043e\u043c\u043c\u0435\u043d\u0442\u0430\u0440\u0438\u0435\u0432.\n\n---\n\n\u0415\u0441\u043b\u0438 \u0445\u043e\u0442\u0438\u0442\u0435, \u043c\u043e\u0436\u043d\u043e \u0441\u0440\u0430\u0437\u0443 \u0443\u043a\u0430\u0437\u0430\u0442\u044c, \u043a\u0430\u043a\u0438\u0435 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0435 \u0442\u0435\u043c\u044b \u0438\u043b\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u0432\u0430\u0441 \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0443\u044e\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u0432\u0441\u0435\u0433\u043e (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, IFRS 15, IAS 2, \u043e\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u0432, \u043a\u0435\u0439\u0441\u044b \u0438\u0437 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438), \u0447\u0442\u043e\u0431\u044b \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e \u043f\u043e\u043b\u0435\u0437\u043d\u043e\u0439.\nUser: \u0628\u0628\u06cc\u0646 \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u06a9\u0644\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062f\u0647 \u0648 \u0628\u06af\u0648 \u06a9\u0647 \u0686\u0647 \u0632\u06cc\u0631 \u0645\u062c\u0645\u0648\u0639\u0647 \u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u0647\nAssistant: *Accounting Standards \u2014 Overview and Subcategories*\n\nAccounting standards are established principles and rules that guide how financial transactions and events are recorded, measured, and reported in financial statements. Their main purpose is to ensure consistency, transparency, comparability, and reliability of financial information, which is essential for investors, management, regulators, and other stakeholders.\n\n### Key Objectives of Accounting Standards:\n- Ensure uniform accounting practices  \n- Provide clarity and transparency in financial reporting  \n- Help users compare financial statements across different companies and periods  \n- Enhance trust in financial data by reducing errors and manipulation  \n\n### Main Subcategories of Accounting Standards:\n\n1. *International Financial Reporting Standards (IFRS):*  \n   Developed by the International Accounting Standards Board (IASB), IFRS are used in many countries worldwide. They are principles-based, focusing on the economic reality of transactions, and aim to harmonize accounting worldwide.\n\n2. *Generally Accepted Accounting Principles (GAAP):*  \n   Primarily used in the United States, GAAP is rules-based, with detailed guidance issued by the Financial Accounting Standards Board (FASB). GAAP sets specific procedures for the recognition, measurement, and disclosure of financial information.\n\n3. *National Accounting Standards:*  \n   Many countries issue their own standards reflecting their legal, economic, and cultural environment. These standards may converge with or differ from IFRS or GAAP. Examples include Indian Accounting Standards (Ind AS) or Chinese Accounting Standards (CAS).\n\n---\n\nEach of these main categories includes standards covering specific areas such as:\n\n- *Revenue Recognition:* When and how to record income  \n- *Inventory Accounting:* Valuation and reporting of stock  \n- *Leases:* Accounting for leases by lessors and lessees  \n- *Financial Instruments:* Classification and measurement of financial assets and liabilities  \n- *Consolidation:* Combining financials of parent and subsidiaries  \n\nIf you want, I can prepare a more detailed text on each subcategory or specific standards.\nUser: \u062e\u06cc\u0644\u06cc \u062e\u0628 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0641\u0627\u0631\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u2014 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\u0634\u0641\u0627\u0641\u06cc\u062a\u060c \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0648\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a\u060c \u0646\u0627\u0638\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.\n\n### \u0627\u0647\u062f\u0627\u0641 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n- \u062a\u0636\u0645\u06cc\u0646 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc \u062f\u0631 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc  \n- \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0646 \u0648\u0636\u0648\u062d \u0648 \u0634\u0641\u0627\u0641\u06cc\u062a \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc  \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u062e\u062a\u0644\u0641  \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627 \u0648 \u062f\u0633\u062a\u06a9\u0627\u0631\u06cc  \n\n### \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:\n\n1. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)_  \n   \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u062f\u0631 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0631 \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u062f\u0641 \u0622\u0646\u0647\u0627 \u0647\u0645\u06af\u0648\u0646\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0627\u0633\u062a.\n\n2. _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_  \n   \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0635\u0627\u062f\u0631 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u0647\u0633\u062a\u0646\u062f. GAAP \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0648 \u0627\u0641\u0634\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n3. _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc_  \n   \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 \u062e\u0648\u062f \u0631\u0627 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0645\u062d\u06cc\u0637 \u0642\u0627\u0646\u0648\u0646\u06cc\u060c \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0641\u0631\u0647\u0646\u06af\u06cc \u062e\u0648\u062f \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 IFRS \u06cc\u0627 GAAP \u0647\u0645\u06af\u0631\u0627 \u06cc\u0627 \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0627\u0634\u0646\u062f. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0646\u062f (Ind AS) \u06cc\u0627 \u0686\u06cc\u0646 (CAS).\n\n---\n\n\u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0632 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0634\u0627\u0645\u0644 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f\u060c \u0645\u0627\u0646\u0646\u062f:\n\n- _\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f:_ \u0632\u0645\u0627\u0646 \u0648 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f  \n- _\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627:_ \u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u0627\u0646\u0628\u0627\u0631  \n- _\u0627\u062c\u0627\u0631\u0647\u200c\u0647\u0627:_ \u0646\u062d\u0648\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u062c\u0627\u0631\u0647 \u062a\u0648\u0633\u0637 \u0645\u0648\u062c\u0631 \u0648 \u0645\u0633\u062a\u0623\u062c\u0631  \n- _\u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:_ \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc  \n- _\u062a\u0644\u0641\u06cc\u0642:_ \u062a\u0631\u06a9\u06cc\u0628 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u062f\u0631 \u0648 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647  \n\n\u0627\u06af\u0631 \u062a\u0645\u0627\u06cc\u0644 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0645\u062a\u0646\u06cc \u0645\u0641\u0635\u0644\u200c\u062a\u0631 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0631 \u0632\u06cc\u0631\u0645\u062c\u0645\u0648\u0639\u0647 \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062e\u0627\u0635\u06cc \u062a\u0647\u06cc\u0647 \u06a9\u0646\u0645.\nUser: \u062e\u0628 \u062d\u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)  \u06cc\u0647 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: *\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS)*\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc (IFRS) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IASB) \u062a\u062f\u0648\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0641\u0631\u0627\u0647\u0645 \u0622\u0648\u0631\u062f\u0646 \u06cc\u06a9 \u0632\u0628\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u0627\u062d\u062f \u0648 \u0634\u0641\u0627\u0641 \u0627\u0633\u062a \u062a\u0627 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0631 \u0633\u0637\u062d \u062c\u0647\u0627\u0646\u06cc \u0642\u0627\u0628\u0644 \u0641\u0647\u0645\u060c \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0628\u0627\u0634\u0646\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc IFRS:\n- *\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u0635\u0648\u0644 (Principles-based):* \u0628\u0631\u062e\u0644\u0627\u0641 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u062e\u062a\u200c\u06af\u06cc\u0631\u0627\u0646\u0647\u060c IFRS \u0628\u0631 \u0627\u0635\u0648\u0644 \u06a9\u0644\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f \u0648 \u062a\u0644\u0627\u0634 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0631\u0648\u062d \u0648\u0627\u0642\u0639\u06cc\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0645\u0646\u0639\u06a9\u0633 \u06a9\u0646\u062f.\n- *\u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0641\u0634\u0627:* IFRS \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062c\u0627\u0645\u0639 \u0648 \u062f\u0642\u06cc\u0642 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u062a\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631\u0628\u0627\u0631\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u062f\u06cc\u062f \u0631\u0648\u0634\u0646\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.\n- *\u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u062c\u0647\u0627\u0646\u06cc:* \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f4\u06f0 \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0635\u0644\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0627\u0646\u062f \u06cc\u0627 \u062f\u0631 \u062d\u0627\u0644 \u0647\u0645\u06af\u0631\u0627\u06cc\u06cc \u0628\u0627 \u0622\u0646 \u0647\u0633\u062a\u0646\u062f.\n- *\u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 (Fair Value):* \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0631\u0627 \u062f\u0631 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062c\u0627\u06cc \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0634\u0648\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS:\nIFRS \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0628\u062e\u0634 \u062e\u0627\u0635\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0648 \u063a\u06cc\u0631\u0647 \u0631\u0627 \u067e\u0648\u0634\u0634 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0647\u0645 \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:\n\n- *IFRS 15:* \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0628\u0627 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646  \n- *IFRS 16:* \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u0627\u062c\u0627\u0631\u0647  \n- *IAS 1:* \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc  \n- *IAS 2:* \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627  \n- *IAS 36:* \u06a9\u0627\u0647\u0634 \u0627\u0631\u0632\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 IFRS:\n- \u0627\u0645\u06a9\u0627\u0646 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0622\u0633\u0627\u0646\u200c\u062a\u0631 \u0628\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0686\u0646\u062f\u0645\u0644\u06cc\u062a\u06cc  \n- \u0627\u0641\u0632\u0627\u06cc\u0634 \u0634\u0641\u0627\u0641\u06cc\u062a \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0630\u06cc\u200c\u0646\u0641\u0639\u0627\u0646  \n- \u062a\u0633\u0647\u06cc\u0644 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc  \n- \u06a9\u0645\u06a9 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc  \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 IFRS \u06cc\u0627 \u0641\u0631\u0622\u06cc\u0646\u062f \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0645.\nUser: \u0622\u0641\u0631\u06cc\u0646 \u062d\u0627\u0644\u0627 \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _International Financial Reporting Standards (IFRS)_\n\nInternational Financial Reporting Standards (IFRS) are a set of accounting principles and rules developed by the International Accounting Standards Board (IASB). The main objective of IFRS is to provide a unified and transparent accounting language so that companies\u2019 financial reports are understandable, comparable, and reliable worldwide.\n\n### Key Features of IFRS:\n- _Principles-based:_ Unlike strict rule-based systems, IFRS focuses on general principles and the economic substance of transactions, aiming to reflect the true economic reality.\n- _Transparency and Disclosure:_ IFRS requires comprehensive and detailed information in financial statements to give users a clear view of a company\u2019s financial position and performance.\n- _Global Convergence:_ More than 140 countries have adopted IFRS as their main financial reporting framework or are in the process of aligning with it.\n- _Fair Value Measurement:_ IFRS encourages measuring assets and liabilities at fair value rather than historical cost.\n\n### Structure of IFRS:\nIFRS consists of a series of standards and interpretations, each covering specific accounting areas such as revenue, leases, taxes, and fixed assets. Some important standards include:\n\n- _IFRS 15:_ Revenue from Contracts with Customers  \n- _IFRS 16:_ Leases  \n- _IAS 1:_ Presentation of Financial Statements  \n- _IAS 2:_ Inventories  \n- _IAS 36:_ Impairment of Assets\n\n### Benefits of Using IFRS:\n- Enables easier comparison among multinational companies  \n- Increases transparency and investor confidence  \n- Facilitates access to finance in international markets  \n- Helps improve the efficiency and quality of financial reporting  \n\nIf you want, I can provide more detailed explanations about specific IFRS standards or the implementation process.\nUser: \u0627\u0644\u0627 \u062f\u0631 \u0645\u0648\u0631\u062f \u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)\u00a0 \u062a\u0648\u0636\u06cc\u062d \u0628\u062f\u0647\nAssistant: _\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (GAAP)_\n\n\u0627\u0635\u0648\u0644 \u067e\u0630\u06cc\u0631\u0641\u062a\u0647\u200c\u0634\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Generally Accepted Accounting Principles - GAAP) \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0639\u062f\u060c \u0631\u0648\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0639\u0645\u062f\u062a\u0627\u064b \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627 \u062a\u0648\u0633\u0637 \u0647\u06cc\u0626\u062a \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc (FASB) \u062a\u062f\u0648\u06cc\u0646 \u0648 \u0645\u0646\u062a\u0634\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u062f\u0641 GAAP \u0627\u0631\u0627\u0626\u0647 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0646\u0638\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u062a\u0648\u0627\u0646\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0648 \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f.\n\n### \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc GAAP:\n- _\u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0642\u0648\u0627\u0639\u062f (Rules-based):_ GAAP \u0634\u0627\u0645\u0644 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062f\u0642\u06cc\u0642 \u0627\u0633\u062a \u06a9\u0647 \u062c\u0632\u0626\u06cc\u0627\u062a \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u06a9\u0646\u062f.\n- _\u062b\u0628\u0627\u062a \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a \u0645\u0642\u0627\u06cc\u0633\u0647:_ \u0628\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c GAAP \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0642\u0627\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627\u0634\u062f.\n- _\u062a\u0623\u06a9\u06cc\u062f \u0628\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc:_ GAAP \u0628\u06cc\u0634\u062a\u0631 \u0628\u0631 \u062b\u0628\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0645\u0631\u06a9\u0632 \u062f\u0627\u0631\u062f.\n- _\u067e\u0648\u0634\u0634 \u062c\u0627\u0645\u0639:_ GAAP \u062a\u0645\u0627\u0645 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u062c\u0645\u0644\u0647 \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0641\u0634\u0627 \u0631\u0627 \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.\n\n### \u0633\u0627\u062e\u062a\u0627\u0631 GAAP:\nGAAP \u0634\u0627\u0645\u0644 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u060c \u062a\u0641\u0633\u06cc\u0631\u0647\u0627 \u0648 \u0628\u06cc\u0627\u0646\u06cc\u0647\u200c\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u060c \u0647\u0632\u06cc\u0646\u0647\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc FASB \u0628\u0631\u0648\u0632 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.\n\n### \u0645\u0632\u0627\u06cc\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 GAAP:\n- \u062a\u0636\u0645\u06cc\u0646 \u062f\u0642\u062a \u0648 \u0635\u062d\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc  \n- \u062a\u0633\u0647\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u062f\u0647\u0646\u062f\u06af\u0627\u0646 \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646  \n- \u0633\u0627\u0632\u06af\u0627\u0631\u06cc \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u0628\u0627\u0632\u0627\u0631 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0622\u0645\u0631\u06cc\u06a9\u0627  \n- \u0627\u06cc\u062c\u0627\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0627\u062e\u0644\u06cc  \n\n\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062e\u0627\u0635 GAAP \u06cc\u0627 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627\u06cc \u0622\u0646 \u0628\u0627 IFRS \u0627\u0631\u0627\u0626\u0647 \u06a9\u0646\u0645.\nUser: \u0647\u0645\u06cc\u0646\u0648 \u0628\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc \u062a\u0631\u062c\u0645\u0647 \u06a9\u0646\nAssistant: _Generally Accepted Accounting Principles (GAAP)_\n\nGenerally Accepted Accounting Principles (GAAP) are a set of accounting rules, procedures, and standards primarily developed and issued in the United States by the Financial Accounting Standards Board (FASB). The purpose of GAAP is to provide a consistent and precise framework for preparing and presenting financial statements that deliver reliable and comparable financial information.\n\n### Key Features of GAAP:\n- _Rules-based:_ GAAP includes detailed guidelines and rules that specify accounting methods and procedures.\n- _Consistency and Comparability:_ By defining standard practices, GAAP ensures that financial statements from different companies are easily comparable.\n- _Emphasis on Historical Cost:_ GAAP focuses largely on recording assets and liabilities based on their historical cost.\n- _Comprehensive Coverage:_ GAAP addresses all accounting aspects, including revenue, expenses, assets, liabilities, and disclosures.\n\n### Structure of GAAP:\nGAAP consists of a set of standards, interpretations, and statements that regulate various accounting areas such as revenue, expenses, taxation, inventory, and fixed assets. These standards are continuously updated based on FASB\u2019s rulings and guidelines.\n\n### Benefits of Using GAAP:\n- Ensures accuracy and reliability of financial information  \n- Facilitates decision-making for investors, creditors, and management  \n- Aligns with U.S. auditing regulations and capital market rules  \n- Builds confidence in domestic financial markets  \n\nIf you want, I can provide more details on specific GAAP standards or explain the differences between GAAP and IFRS.\nUser: \u062f\u0631\u0645\u0648\u0631 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u06af\u0648\nAssistant: _\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0644\u06cc \u0627\u06cc\u0631\u0627\u0646_\n\n\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc 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