{"id":2481,"date":"2020-10-08T19:09:28","date_gmt":"2020-10-08T16:09:28","guid":{"rendered":"https:\/\/the7d.com\/?p=2481"},"modified":"2020-10-08T19:11:34","modified_gmt":"2020-10-08T16:11:34","slug":"%d7%9e%d7%95%d7%93%d7%95%d7%9c-ifrs16-us-gaap-%d7%94%d7%a4%d7%aa%d7%a8%d7%95%d7%9f-%d7%94%d7%90%d7%99%d7%9b%d7%95%d7%aa%d7%99-%d7%91%d7%99%d7%95%d7%aa%d7%a8","status":"publish","type":"post","link":"https:\/\/the7d.com\/he\/%d7%9e%d7%95%d7%93%d7%95%d7%9c-ifrs16-us-gaap-%d7%94%d7%a4%d7%aa%d7%a8%d7%95%d7%9f-%d7%94%d7%90%d7%99%d7%9b%d7%95%d7%aa%d7%99-%d7%91%d7%99%d7%95%d7%aa%d7%a8\/","title":{"rendered":"\u05de\u05d5\u05d3\u05d5\u05dc IFRS16 &#038; US GAAP &#8211; \u05d4\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9 \u05d1\u05d9\u05d5\u05ea\u05e8"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2481\" class=\"elementor elementor-2481\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-314a941 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"314a941\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a23efaa\" data-id=\"a23efaa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8021d62 elementor-widget elementor-widget-heading\" data-id=\"8021d62\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05de\u05d5\u05d3\u05d5\u05dc IFRS16 &#038; US GAAP &#8211; \u05d4\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9 \u05d1\u05d9\u05d5\u05ea\u05e8<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e361ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e361ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4801981\" data-id=\"4801981\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-058078e elementor-widget elementor-widget-image\" data-id=\"058078e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/the7d.com\/wp-content\/uploads\/elementor\/thumbs\/bitmap-3@1x-q6jis9sif785r2efulrjn3gdqgi3jqisg2t8uh7i0w.png\" title=\"bitmap-3@1x\" alt=\"bitmap-3@1x\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aac56e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aac56e4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a6623e\" data-id=\"3a6623e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1cdb13e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1cdb13e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ada33f\" data-id=\"0ada33f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f6cd6dc elementor-widget elementor-widget-text-editor\" data-id=\"f6cd6dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li><strong>\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d5\u05dc\u05d9\u05e1\u05d8\u05d9 \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd<\/strong>\u05de\u05e1\u05d5\u05d2\u05d9\u05d4\u05df \u05d5\u05d2\u05de\u05d9\u05e9\u05d5\u05ea \u05de\u05dc\u05d0\u05d4 \u05d1\u05d0\u05d5\u05e4\u05df \u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd \u05d1\u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05de\u05d9\u05d3\u05e2 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df (\u05de\u05de\u05de\u05e9\u05e7, \u05de\u05e1\u05db\u05d9\u05dd, \u05d0\u05e7\u05e1\u05dc).<\/li><li>\u05e4\u05ea\u05e8\u05d5\u05df \u05e8\u05d2\u05d5\u05dc\u05d8\u05d5\u05e8\u05d9\u00a0 \u05de\u05dc\u05d0 \u05e2\u05dd\u00a0<strong>\u05d4\u05e9\u05ea\u05dc\u05d1\u05d5\u05ea \u05d5\u05d0\u05d9\u05e0\u05d8\u05d2\u05e8\u05e6\u05d9\u05d4 \u05e2\u05dd \u05d4\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05d4\u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05dd \u05d4\u05d0\u05d7\u05e8\u05d9\u05dd \u05d1\u05e9\u05dc\u05d9\u05d8\u05ea \u05d4-<\/strong><strong>CFO<\/strong><strong> \u2013<\/strong><ul><li>\u05de\u05de\u05e9\u05e7 \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9 \u05dc\u05de\u05e2\u05e8\u05db\u05ea\u00a0<strong>\u05ea\u05e7\u05e6\u05d9\u05d1.<\/strong><\/li><li><strong>\u05e1\u05d9\u05de\u05d5\u05dc\u05e6\u05d9\u05d5\u05ea \u05e2\u05ea\u05d9\u05d3\u05d9\u05d5\u05ea\u00a0 \u05dc\u05d3\u05d5\u05d7\u05d5\u05ea \u05db\u05e1\u05e4\u05d9\u05d9\u05dd \u05d7\u05d6\u05d5\u05d9\u05d9\u05dd \u05de\u05dc\u05d0\u05d9\u05dd<\/strong>&#8211; \u05e8\u05d5\u05d5\u05d7 \u05d5\u05d4\u05e4\u05e1\u05d3, \u05de\u05d0\u05d6\u05df, \u05ea\u05d6\u05e8\u05d9\u05dd.<\/li><li><strong>\u05e1\u05d9\u05de\u05d5\u05dc\u05e6\u05d9\u05d5\u05ea \u05dc\u05ea\u05e8\u05d7\u05d9\u05e9\u05d9 \u05e8\u05db\u05d9\u05e9\u05d4 \/ \u05d4\u05d7\u05db\u05e8\u05d4<\/strong>\u05d5\u05d4\u05e9\u05e4\u05e2\u05ea\u05dd \u05d4\u05e6\u05e4\u05d5\u05d9\u05d4 \u05e2\u05dc \u05d4\u05d3\u05d5\u05d7\u05d5\u05ea \u05d4\u05db\u05e1\u05e4\u05d9\u05d9\u05dd.<\/li><\/ul><\/li><li><strong>\u05d0\u05d9\u05df \u05e6\u05d5\u05e8\u05da \u05dc\u05e9\u05e0\u05d5\u05ea \u05db\u05dc\u05d5\u05dd<\/strong>\u05d1\u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05e8\u05db\u05e9 \u05d5\u05d4-AP \u05d1-ERP \u05e9\u05dc \u05d4\u05dc\u05e7\u05d5\u05d7.<\/li><li><strong>\u05d0\u05e4\u05e9\u05e8\u05d5\u05ea \u05dc\u05e2\u05d1\u05d5\u05d3\u05d4 \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9\u05ea \u05de\u05dc\u05d0\u05d4\u00a0<\/strong>\u05e2\u05dc \u05e0\u05ea\u05d5\u05e0\u05d9 &#8220;\u05ea\u05de\u05d5\u05e0\u05ea \u05de\u05e6\u05d1&#8221; \u05e9\u05dc \u05d4\u05de\u05de\u05e9\u05e7\u05d9\u05dd ,\u00a0 \u05d1\u05e1\u05d9\u05e1 &#8220;\u05d4\u05de\u05d5\u05d7&#8221; \u05e9\u05dc \u05d4\u05de\u05e2\u05e8\u05db\u05ea \u05d5\u05d1\u05e8\u05e8\u05d5\u05ea \u05de\u05d7\u05d3\u05dc.<\/li><li><strong>\u05d7\u05de\u05e9\u05ea \u05de\u05e2\u05d2\u05dc\u05d9\u00a0 \u05d4\u05d1\u05e7\u05e8\u05d5\u05ea<\/strong> \u05d0\u05e9\u05e8 \u05e8\u05d5\u05d1\u05dd \u05dc\u05d0 \u05e0\u05de\u05e6\u05d0\u05d9\u05dd \u05db\u05dc\u05dc \u05d1\u05e4\u05ea\u05e8\u05d5\u05e0\u05d5\u05ea \u05d4\u05d0\u05d7\u05e8\u05d9\u05dd<\/li><li><strong>\u05e0\u05d9\u05d4\u05d5\u05dc \u05e4\u05e8\u05de\u05d8\u05e8\u05d9 \u05d1\u05e9\u05db\u05d1\u05d5\u05ea<\/strong>\u05e9\u05dc \u05d4\u05de\u05e6\u05d1\u05d9\u05dd, \u05db\u05dc\u05dc\u05d9 \u05d4\u05d4\u05d7\u05dc\u05d8\u05d4, \u05d4\u05d7\u05d9\u05e9\u05d5\u05d1\u05d9\u05dd \u05d5\u05d4\u05e8\u05d9\u05e9\u05d5\u05de\u05d9\u05dd \u05d4\u05d7\u05e9\u05d1\u05d5\u05e0\u05d0\u05d9\u05dd- \u05d2\u05de\u05d9\u05e9\u05d5\u05ea \u05de\u05e8\u05d1\u05d9\u05ea\u00a0 \u05e2\u05d1\u05d5\u05e8 \u05db\u05d5\u05dc \u05d0\u05e8\u05d2\u05d5\u05df \u05d5\u05d0\u05e8\u05e5 (IFRS16 , US GAAP).<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c588e0c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c588e0c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6190e47\" data-id=\"6190e47\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3168ea4 elementor-widget elementor-widget-button\" data-id=\"3168ea4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/the7d.com\/he\/%d7%9e%d7%95%d7%93%d7%95%d7%9c-ifrs-16-us-gaap\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05d7\u05d6\u05e8\u05d4 \u05dc\u05e2\u05de\u05d5\u05d3 \u05d4\u05e8\u05d0\u05e9\u05d9<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b43dce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b43dce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f71f536\" data-id=\"f71f536\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee4c980 elementor-widget elementor-widget-heading\" data-id=\"ee4c980\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u05e6\u05d5\u05e8 \u05e7\u05e9\u05e8<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d112d2 elementor-widget elementor-widget-text-editor\" data-id=\"8d112d2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"font_7\" dir=\"rtl\">\u05d4\u05de\u05de\u05d3 \u05d4\u05e9\u05d1\u05d9\u05e2\u05d9 \u05de\u05d2\u05d9\u05e2 \u05e2\u05dd \u05e4\u05ea\u05e8\u05d5\u05e0\u05d5\u05ea \u05ea\u05d5\u05db\u05e0\u05d4 \u05de\u05d5\u05db\u05e0\u05d9\u05dd \u05dc\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05d9\u05dd \u05de\u05ea\u05e7\u05d3\u05de\u05d9\u05dd<\/p><p class=\"font_7\" dir=\"rtl\">\u05e0\u05e9\u05de\u05d7 \u05dc\u05e1\u05d9\u05d9\u05e2 \u05dc\u05db\u05dd \u05dc\u05d4\u05d2\u05d9\u05e2 \u05dc\u05ea\u05d5\u05e6\u05d0\u05d5\u05ea \u05d4\u05db\u05d9 \u05de\u05ea\u05e7\u05d3\u05de\u05d5\u05ea!<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-647d820 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"647d820\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>\u05d1\u05d9\u05ea \u05d0\u05e7\u05e8\u05e9\u05d8\u05d9\u05d9\u05df  \u05de\u05d3\u05d9\u05e0\u05ea \u05d4\u05d9\u05d4\u05d5\u05d3\u05d9\u05dd 103  \u05ea.\u05d3. 2119, \u05d4\u05e8\u05e6\u05dc\u05d9\u05d4 46120<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:info@the7d.com\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Email: info@the7d.com<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:09-7720757\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tel: + 972-9-7720757<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-fax\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Fax: + 972-9-7720758<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-00ef65d\" data-id=\"00ef65d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0b8c64d elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"0b8c64d\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2481\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"0b8c64d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"7D\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u05e9\u05dd\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_1ddcc68 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1ddcc68\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCompany\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_1ddcc68]\" id=\"form-field-field_1ddcc68\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u05d7\u05d1\u05e8\u05d4\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u05d3\u05d5\u05d0&quot;\u05dc\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_82c38c0 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_82c38c0\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_82c38c0]\" id=\"form-field-field_82c38c0\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u05de\u05e1\u05e4\u05e8 \u05d8\u05dc\u05e4\u05d5\u05df\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-lg\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"\u05d4\u05d5\u05d3\u05e2\u05d4\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-checkbox elementor-field-group elementor-column elementor-field-group-field_70975c1 elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_70975c1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLiked to \t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup  \"><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"\u05de\u05e2\u05d5\u05e0\u05d9\u05d9\u05df \u05d1\u05d4\u05d3\u05d2\u05de\u05d4\" id=\"form-field-field_70975c1-0\" name=\"form_fields[field_70975c1][]\"> <label for=\"form-field-field_70975c1-0\">\u05de\u05e2\u05d5\u05e0\u05d9\u05d9\u05df \u05d1\u05d4\u05d3\u05d2\u05de\u05d4<\/label><\/span><span class=\"elementor-field-option\"><input type=\"checkbox\" value=\"\u05d0\u05d7\u05e8\" id=\"form-field-field_70975c1-1\" name=\"form_fields[field_70975c1][]\"> <label for=\"form-field-field_70975c1-1\">\u05d0\u05d7\u05e8<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-lg\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u05e9\u05dc\u05d7<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d5\u05dc\u05d9\u05e1\u05d8\u05d9 \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd\u05de\u05e1\u05d5\u05d2\u05d9\u05d4\u05df \u05d5\u05d2\u05de\u05d9\u05e9\u05d5\u05ea \u05de\u05dc\u05d0\u05d4 \u05d1\u05d0\u05d5\u05e4\u05df \u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd \u05d1\u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05de\u05d9\u05d3\u05e2 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df (\u05de\u05de\u05de\u05e9\u05e7, \u05de\u05e1\u05db\u05d9\u05dd, \u05d0\u05e7\u05e1\u05dc). \u05e4\u05ea\u05e8\u05d5\u05df \u05e8\u05d2\u05d5\u05dc\u05d8\u05d5\u05e8\u05d9\u00a0 \u05de\u05dc\u05d0 \u05e2\u05dd\u00a0\u05d4\u05e9\u05ea\u05dc\u05d1\u05d5\u05ea \u05d5\u05d0\u05d9\u05e0\u05d8\u05d2\u05e8\u05e6\u05d9\u05d4 \u05e2\u05dd \u05d4\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05d4\u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05dd \u05d4\u05d0\u05d7\u05e8\u05d9\u05dd \u05d1\u05e9\u05dc\u05d9\u05d8\u05ea \u05d4-CFO \u2013 \u05de\u05de\u05e9\u05e7 \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9 \u05dc\u05de\u05e2\u05e8\u05db\u05ea\u00a0\u05ea\u05e7\u05e6\u05d9\u05d1. \u05e1\u05d9\u05de\u05d5\u05dc\u05e6\u05d9\u05d5\u05ea \u05e2\u05ea\u05d9\u05d3\u05d9\u05d5\u05ea\u00a0 \u05dc\u05d3\u05d5\u05d7\u05d5\u05ea \u05db\u05e1\u05e4\u05d9\u05d9\u05dd \u05d7\u05d6\u05d5\u05d9\u05d9\u05dd \u05de\u05dc\u05d0\u05d9\u05dd&#8211; \u05e8\u05d5\u05d5\u05d7 \u05d5\u05d4\u05e4\u05e1\u05d3, \u05de\u05d0\u05d6\u05df, \u05ea\u05d6\u05e8\u05d9\u05dd. \u05e1\u05d9\u05de\u05d5\u05dc\u05e6\u05d9\u05d5\u05ea \u05dc\u05ea\u05e8\u05d7\u05d9\u05e9\u05d9 \u05e8\u05db\u05d9\u05e9\u05d4 \/ \u05d4\u05d7\u05db\u05e8\u05d4\u05d5\u05d4\u05e9\u05e4\u05e2\u05ea\u05dd \u05d4\u05e6\u05e4\u05d5\u05d9\u05d4 \u05e2\u05dc \u05d4\u05d3\u05d5\u05d7\u05d5\u05ea \u05d4\u05db\u05e1\u05e4\u05d9\u05d9\u05dd. \u05d0\u05d9\u05df \u05e6\u05d5\u05e8\u05da \u05dc\u05e9\u05e0\u05d5\u05ea \u05db\u05dc\u05d5\u05dd\u05d1\u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05e8\u05db\u05e9 \u05d5\u05d4-AP [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1144,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u05de\u05d5\u05d3\u05d5\u05dc IFRS16 &amp; US GAAP - \u05d4\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9 \u05d1\u05d9\u05d5\u05ea\u05e8 - 7D<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/the7d.com\/he\/\u05de\u05d5\u05d3\u05d5\u05dc-ifrs16-us-gaap-\u05d4\u05e4\u05ea\u05e8\u05d5\u05df-\u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9-\u05d1\u05d9\u05d5\u05ea\u05e8\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u05de\u05d5\u05d3\u05d5\u05dc IFRS16 &amp; US GAAP - \u05d4\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d0\u05d9\u05db\u05d5\u05ea\u05d9 \u05d1\u05d9\u05d5\u05ea\u05e8 - 7D\" \/>\n<meta property=\"og:description\" content=\"\u05e4\u05ea\u05e8\u05d5\u05df \u05d4\u05d5\u05dc\u05d9\u05e1\u05d8\u05d9 \u05dc\u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd\u05de\u05e1\u05d5\u05d2\u05d9\u05d4\u05df \u05d5\u05d2\u05de\u05d9\u05e9\u05d5\u05ea \u05de\u05dc\u05d0\u05d4 \u05d1\u05d0\u05d5\u05e4\u05df \u05e0\u05d9\u05d4\u05d5\u05dc \u05d4\u05d7\u05d5\u05d6\u05d9\u05dd \u05d1\u05de\u05e2\u05e8\u05db\u05d5\u05ea \u05d4\u05de\u05d9\u05d3\u05e2 \u05d1\u05d0\u05e8\u05d2\u05d5\u05df (\u05de\u05de\u05de\u05e9\u05e7, \u05de\u05e1\u05db\u05d9\u05dd, \u05d0\u05e7\u05e1\u05dc). \u05e4\u05ea\u05e8\u05d5\u05df \u05e8\u05d2\u05d5\u05dc\u05d8\u05d5\u05e8\u05d9\u00a0 \u05de\u05dc\u05d0 \u05e2\u05dd\u00a0\u05d4\u05e9\u05ea\u05dc\u05d1\u05d5\u05ea \u05d5\u05d0\u05d9\u05e0\u05d8\u05d2\u05e8\u05e6\u05d9\u05d4 \u05e2\u05dd \u05d4\u05e0\u05d5\u05e9\u05d0\u05d9\u05dd \u05d4\u05e4\u05d9\u05e0\u05e0\u05e1\u05d9\u05dd \u05d4\u05d0\u05d7\u05e8\u05d9\u05dd \u05d1\u05e9\u05dc\u05d9\u05d8\u05ea \u05d4-CFO \u2013 \u05de\u05de\u05e9\u05e7 \u05d0\u05d5\u05d8\u05d5\u05de\u05d8\u05d9 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