{"id":233118,"date":"2025-11-04T11:05:25","date_gmt":"2025-11-04T07:05:25","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=233118","title":{"rendered":"\u0130mtahan\u0131n n\u0259tic\u0259l\u0259ri a\u00e7\u0131qland\u0131"},"content":{"rendered":"

Dövl\u0259t \u0130mtahan M\u0259rk\u0259zi (D\u0130M) t\u0259r\u0259find\u0259n oktyabr\u0131n 5-d\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131 (PMS) imtahan\u0131n\u0131n I m\u0259rh\u0259l\u0259si (mühasibat uçotu üzr\u04d9) keçirilib.<\/strong><\/p>\n

D\u0130M-d\u0259n Ucnoqta.az-a bildirilib ki, imtahanda i\u015ftirak ed\u0259n namiz\u0259dl\u0259r imtahan\u0131 yekunla\u015fd\u0131rd\u0131qda v\u0259 ya imtahan üçün ayr\u0131lan vaxt ba\u015fa çatd\u0131qda qapal\u0131 tipli tap\u015f\u0131r\u0131qlar\u0131n n\u0259tic\u0259l\u0259ri il\u0259 tan\u0131\u015f olmaq imkan\u0131na malik olublar. Haz\u0131rda is\u0259 yaz\u0131l\u0131 cavab t\u0259l\u0259b ed\u0259n tap\u015f\u0131r\u0131qlar\u0131n n\u0259tic\u0259l\u0259ri daxil olmaqla yekun imtahan n\u0259tic\u0259si t\u0259qdim olunub. \u0130mtahan i\u015ftirakç\u0131lar\u0131 D\u0130M-in internet sayt\u0131nda yekun imtahan n\u0259tic\u0259l\u0259ri il\u0259 tan\u0131\u015f ola bil\u0259rl\u0259r.<\/p>\n

\u0130mtahan Kiçik v\u0259 Orta Sahibkarl\u0131q Subyektl\u0259ri üçün Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 PMS, Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 PMS, \u0130ctimai Sektor üçün Mühasibat Uçotunun Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 I, II s\u0259viyy\u0259 PMS-i almaq ist\u0259y\u0259n namiz\u0259dl\u0259r üçün keçirilib. \u0130mtahanda 599 n\u0259f\u0259r i\u015ftirak edib.<\/p>\n

Qeyd ed\u0259k ki, imtahanda namiz\u0259dl\u0259r\u0259 bilikl\u0259rinin qiym\u0259tl\u0259ndirilm\u0259si üçün 40 test tap\u015f\u0131r\u0131\u011f\u0131 t\u0259qdim edilib. Onlardan 30-u qapal\u0131, 10-u aç\u0131q tipli tap\u015f\u0131r\u0131qlard\u0131r. \u0130mtahanda maksimum 100 bal toplamaq mümkündür. Qapal\u0131 tipli tap\u015f\u0131r\u0131qlar\u0131n 20-si 1 balla, 10-u 2 balla, aç\u0131q tipli tap\u015f\u0131r\u0131qlar\u0131n 8-i 5 balla, 2-si 10 balla qiym\u0259tl\u0259ndirilir.<\/p>\n

\u0130mtahan n\u0259tic\u0259l\u0259ri il\u0259 ba\u011fl\u0131 Apellyasiya Komissiyas\u0131na müraci\u0259t etm\u0259k ist\u0259y\u0259nl\u0259r müraci\u0259tl\u0259rini noyabr\u0131n 5-d\u0259n 9-d\u0259k pms@dim.gov.az elektron poçtuna gönd\u0259r\u0259 bil\u0259rl\u0259r. Müraci\u0259t\u0259 \u015f\u0259xsiyy\u0259t v\u0259siq\u0259sinin sur\u0259ti d\u0259 \u0259lav\u0259 olunmal\u0131d\u0131r.<\/p>\n

Müv\u0259ff\u0259qiyy\u0259t \u015f\u0259rtl\u0259ri:<\/strong><\/p>\n

\u0130mtahan\u0131n h\u0259r bir m\u0259rh\u0259l\u0259si üzr\u0259 test tap\u015f\u0131r\u0131qlar\u0131 100 ball\u0131q \u015fkala üzr\u0259 qiym\u0259tl\u0259ndirilir. \u0130mtahan\u0131n birinci m\u0259rh\u0259l\u0259si üzr\u0259 qapal\u0131 tipli test tap\u015f\u0131r\u0131qlar\u0131ndan 20-si 1 balla, 10-u 2 balla, aç\u0131q tipli test tap\u015f\u0131r\u0131qlar\u0131ndan 8-i 5 balla, 2-si 10 balla qiym\u0259tl\u0259ndirilir. \u0130mtahan\u0131n ikinci m\u0259rh\u0259l\u0259si üzr\u0259 qapal\u0131 tipli test tap\u015f\u0131r\u0131qlar\u0131ndan 20-si 1 balla, 15-i 2 balla, 5 aç\u0131q tipli test tap\u015f\u0131r\u0131qlar\u0131n\u0131n h\u0259r biri 10 balla qiym\u0259tl\u0259ndirilir.<\/p>\n

I. A\u015fa\u011f\u0131dak\u0131 sertifikat növl\u0259rini \u0259ld\u0259 etm\u0259k üçün imtahan\u0131n birinci v\u0259 ikinci m\u0259rh\u0259l\u0259sind\u0259n ayr\u0131-ayr\u0131l\u0131qda 50 v\u0259 ya daha çox bal toplam\u0131\u015f namiz\u0259dl\u0259r imtahandan müv\u0259ff\u0259qiyy\u0259tl\u0259 keçmi\u015f hesab edilirl\u0259r.<\/p>\n

1. Kiçik v\u0259 Orta Sahibkarl\u0131q Subyektl\u0259ri üçün Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131<\/p>\n

2. Maliyy\u0259 Hesabatlar\u0131n\u0131n Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131<\/p>\n

3. \u0130ctimai Sektor üçün Mühasibat Uçotunun Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 II s\u0259viyy\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131<\/p>\n

II. \u0130mtahan\u0131n birinci m\u0259rh\u0259l\u0259sind\u0259n 35-d\u0259n 50-d\u0259k v\u0259 imtahan\u0131n ikinci m\u0259rh\u0259l\u0259sind\u0259n 35 v\u0259 ya daha çox bal toplam\u0131\u015f namiz\u0259dl\u0259r, imtahan\u0131n birinci m\u0259rh\u0259l\u0259sind\u0259n 35 v\u0259 ya daha çox v\u0259 imtahan\u0131n ikinci m\u0259rh\u0259l\u0259sind\u0259n 35-d\u0259n 50-d\u0259k bal toplam\u0131\u015f namiz\u0259dl\u0259r \u0130ctimai Sektor üçün Mühasibat Uçotunun Beyn\u0259lxalq Standartlar\u0131 üzr\u0259 I s\u0259viyy\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131 \u0259ld\u0259 etm\u0259k üçün imtahandan müv\u0259ff\u0259qiyy\u0259tl\u0259 keçmi\u015f hesab edilirl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dövl\u0259t \u0130mtahan M\u0259rk\u0259zi (D\u0130M) t\u0259r\u0259find\u0259n oktyabr\u0131n 5-d\u0259 pe\u015f\u0259kar mühasib sertifikat\u0131 (PMS) imtahan\u0131n\u0131n I m\u0259rh\u0259l\u0259si (mühasibat uçotu üzr\u04d9) keçirilib. D\u0130M-d\u0259n Ucnoqta.az-a bildirilib ki, imtahanda i\u015ftirak ed\u0259n namiz\u0259dl\u0259r imtahan\u0131 yekunla\u015fd\u0131rd\u0131qda v\u0259 ya imtahan üçün…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-233118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/233118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=233118"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/233118\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=233118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=233118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=233118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}