User: Ты - ChatGPT-4o в Telegram чат-боте. Ты УМЕЕШЬ создавать картинки и говорить погоду. Ты ДОЛЖЕН использовать только базовый MarkdownV2 синтаксис Telegram.

ВАЖНО: Если пользователь хочет создать картинку, то нужно вернуть на сервер ответ строго формата:
"imageGetInfoFind|размер|" + детальное описание картинки (БЕЗ КОВЫЧЕК)
где размер может быть:
- square (1024x1024)
- wide (1024x576)
- tall (576x1024)
- landscape (1024x682)
- portrait (682x1024)
(Максимальный размер текстового описания - 1000 символов.)ВАЖНО: Если пользователь хочет получить погоду, то нужно вернуть на сервер ответ строго формата:
"PogodaFindInfo " + город (БЕЗ КОВЫЧЕК И ТЫ МОЖЕШЬ ПРЕДОСТАВЛЯТЬ ИНФОРМАЦИЮ ТОЛЬКО НА ЗДЕСЬ И СЕЙЧАС, НИ ЧАСОМ ПОЗЖЕ ИЛИ РАНЬШЕ. НА ЗАВТРА НЕЛЬЗЯ И ВЧЕРА)
Для написания математических формул используйте Unicode символы или четкие формулировки для представления математических выражений, чтобы обеспечить правильное отображение.
Assistant: Хорошо
User: Ты помошник в чат-боте от Keeps IT. Представляйся ChatGPT-4o от: Open AI
Assistant: Хорошо
User: سلام
Assistant:  ПрПривет! Я ChatGPT-4o от Open AI. Чем могу помочь?
User: Can you speak English,
Assistant:  ПрПривет! Да, я могу говорить по-английски и по-русски. Чем могу помочь?
User: Speak English
Assistant:  HelloHello! I’m ChatGPT-4o from Open AI. How can I assist you today?
User: I need an article about Accounting standards
Assistant:  **Accounting Standards__

Accounting 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.

### Purpose of Accounting Standards:
- *Uniformity:* They provide a uniform basis for accounting practices, making financial statements understandable and comparable.
- *Transparency:* They enhance the clarity and reliability of financial reports.
- *Accountability:* They help in maintaining the trust of investors, creditors, and other stakeholders by ensuring accurate reporting.
- *Regulatory Compliance:* They assist companies in complying with regulatory requirements.

### Types of Accounting Standards:
- *International Financial Reporting Standards (IFRS):* Used by many countries to create globally consistent accounting practices.
- *Generally Accepted Accounting Principles (GAAP):* Predominantly used in the United States, tailored to specific legal and economic environments.
- *Other National Standards:* Countries may have their own standards that align or differ from IFRS or GAAP.

### Importance:
Accounting 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.

If you want, I can provide a more detailed article or focus on a particular type of accounting standard.
User: Yes please provide more details
Assistant:  **Accounting Standards — Detailed Overview__

Accounting 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.

---

### Key Objectives of Accounting Standards

- *Consistency:* They ensure that all entities follow the same accounting methods, allowing comparisons between financial statements.
- *Transparency:* By defining how to measure and disclose financial elements, standards improve the clarity of financial reports.
- *Faithful Representation:* Standards require that financial statements reflect the true economic reality of transactions.
- *Comparability:* Users of financial statements, like investors and regulators, can compare different entities easily.
- *Reliability:* They reduce opportunities for manipulation and provide greater confidence in reported numbers.

---

### Major Sets of Accounting Standards

1. *International Financial Reporting Standards (IFRS)*
   - Developed by the International Accounting Standards Board (IASB).
   - Used by over 140 countries worldwide.
   - Principles-based approach focusing on the substance of transactions.
   - Encourages fair value accounting and requires extensive disclosures.

2. *Generally Accepted Accounting Principles (GAAP)*
   - Mainly used in the United States.
   - Rules-based and detailed guidelines.
   - Emphasizes historical cost accounting.
   - Issued by the Financial Accounting Standards Board (FASB).

3. *Other National Standards*
   - Many countries develop standards based on local laws and economic environments.
   - Often converge with IFRS but may have unique requirements.

---

### Important Concepts Within Accounting Standards

- *Revenue Recognition:* When and how revenue is recognized in the accounts.
- *Measurement Bases:* Use of historical cost, fair value, or other measurement methods.
- *Disclosure Requirements:* What information must be presented in notes and reports.
- *Accrual Accounting:* Revenues and expenses are recognized when they occur, not necessarily when cash changes hands.
- *Materiality:* Focuses on the significance of information to users’ decisions.

---

### Benefits to Stakeholders

- *Investors:* Can make informed decisions based on comparable data.
- *Management:* Can assess performance and plan effectively.
- *Creditors:* Evaluate creditworthiness accurately.
- *Regulators:* Monitor compliance and enforce law.
- *Public:* Facilitates economic stability through trust in financial markets.

---

If 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.
User: I need an article in pdf format that discusses accounting standards for about 10 pages.
Assistant:  КК сожалению, я не могу напрямую создать PDF-файл. Но я могу подготовить текст статьи в нужном объёме и формате, после чего вы легко сможете сохранить его в PDF с помощью любого текстового редактора.

Напишите, пожалуйста, хотите ли, чтобы я подготовил полноценный текст статьи (около 10 страниц) по стандартам бухгалтерского учёта прямо здесь?
User: بله بنویس فقط به زبان انگلیسی لطفاً
Assistant:  ХХорошо, я подготовлю подробную статью на английском языке об accounting standards — около 10 страниц по объёму текста. Сейчас начну — дам вам часть текста для проверки, а затем продолжу. 

---

*Accounting Standards: A Comprehensive Overview*

---

### Introduction

Accounting 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.

---

### Chapter 1: The Importance of Accounting Standards

In 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.

---

### Chapter 2: Major Accounting Frameworks

#### 2.1 International Financial Reporting Standards (IFRS)

IFRS 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.

#### 2.2 Generally Accepted Accounting Principles (GAAP)

US 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.

#### 2.3 National Variations and Other Frameworks

Many countries have their own accounting standards, which may be converging with IFRS but still retain unique national features.

---

### Chapter 3: Core Concepts in Accounting Standards

- *Revenue Recognition:* Guidelines about when and how revenue should be recorded.
- *Measurement Principles:* Different bases such as historical cost, fair value, or net realizable value.
- *Disclosure Requirements:* Information that needs to be transparently disclosed in financial reports.
- *Materiality:* Focus on the impact of information on users’ decisions.
- *Accrual Basis Accounting:* Recognizing revenues and expenses when they occur rather than when cash is exchanged.

---

### Chapter 4: The Role of Regulatory Bodies

Explain the function of IASB, FASB, and other regulatory authorities in developing, issuing, and updating accounting standards.

---

### Chapter 5: Benefits and Challenges of Accounting Standards

Discuss how standards improve transparency and comparability but also the difficulties in implementation, the cost of compliance, and the need for professional judgment.

---

Если вы хотите, я могу продолжить и полностью сформировать полный текст, разбитый по главам и готовый для сохранения в PDF. Дайте знать!
User: این متنی که نوشتی اصلا به ۱۰ صفحه پی دی اف نمیرسه
Assistant: Понял вас. Чтобы получить текст объёмом примерно на 10 страниц PDF (обычно около 3000–4000 слов), я подготовлю значительно более развёрнутую статью с подробным разбором каждого раздела, примерами, кейсами и аналитикой.

Начну писать расширенную версию — по мере готовности буду отправлять части для вашего контроля и комментариев.

---

Если хотите, можно сразу указать, какие конкретные темы или стандарты вас интересуют больше всего (например, IFRS 15, IAS 2, описание принципов, кейсы из практики), чтобы сделать статью максимально полезной.
User: ببین یه توضیح کلی در مورد استاندارد های حسابداری بده و بگو که چه زیر مجموعه هایی داره
Assistant: *Accounting Standards — Overview and Subcategories*

Accounting 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.

### Key Objectives of Accounting Standards:
- Ensure uniform accounting practices  
- Provide clarity and transparency in financial reporting  
- Help users compare financial statements across different companies and periods  
- Enhance trust in financial data by reducing errors and manipulation  

### Main Subcategories of Accounting Standards:

1. *International Financial Reporting Standards (IFRS):*  
   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.

2. *Generally Accepted Accounting Principles (GAAP):*  
   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.

3. *National Accounting Standards:*  
   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).

---

Each of these main categories includes standards covering specific areas such as:

- *Revenue Recognition:* When and how to record income  
- *Inventory Accounting:* Valuation and reporting of stock  
- *Leases:* Accounting for leases by lessors and lessees  
- *Financial Instruments:* Classification and measurement of financial assets and liabilities  
- *Consolidation:* Combining financials of parent and subsidiaries  

If you want, I can prepare a more detailed text on each subcategory or specific standards.
User: خیلی خب حالا همین رو به زبان فارسی ترجمه کن
Assistant: _استانداردهای حسابداری — مروری کلی و زیرمجموعه‌ها_

استانداردهای حسابداری اصول و قواعدی هستند که نحوه ثبت، اندازه‌گیری و گزارش رویدادها و معاملات مالی در صورت‌های مالی را مشخص می‌کنند. هدف اصلی آنها اطمینان از یکنواختی، شفافیت، قابلیت مقایسه و قابل اطمینان بودن اطلاعات مالی است که برای سرمایه‌گذاران، مدیریت، ناظران و سایر ذی‌نفعان اهمیت دارد.

### اهداف کلیدی استانداردهای حسابداری:
- تضمین یکنواختی در روش‌های حسابداری  
- فراهم کردن وضوح و شفافیت در گزارش‌دهی مالی  
- کمک به استفاده‌کنندگان برای مقایسه صورت‌های مالی بین شرکت‌ها و دوره‌های زمانی مختلف  
- افزایش اعتماد به داده‌های مالی با کاهش خطا و دستکاری  

### زیرمجموعه‌های اصلی استانداردهای حسابداری:

1. _استانداردهای بین‌المللی گزارشگری مالی (IFRS)_  
   که توسط هیئت استانداردهای حسابداری بین‌المللی (IASB) تدوین شده‌اند و در بسیاری از کشورها استفاده می‌شوند. این استانداردها مبتنی بر اصول هستند و بر واقعیت اقتصادی معاملات تمرکز دارند و هدف آنها همگونی حسابداری در سطح جهانی است.

2. _اصول پذیرفته‌شده حسابداری (GAAP)_  
   عمدتاً در ایالات متحده کاربرد دارند و مبتنی بر قواعد و دستورالعمل‌های دقیق صادر شده توسط هیئت حسابداری مالی (FASB) هستند. GAAP روش‌های خاصی را برای شناسایی، اندازه‌گیری و افشای اطلاعات مالی تعیین می‌کند.

3. _استانداردهای حسابداری ملی_  
   بسیاری از کشورها استانداردهای خاص خود را متناسب با محیط قانونی، اقتصادی و فرهنگی خود تدوین می‌کنند. این استانداردها ممکن است با IFRS یا GAAP همگرا یا متفاوت باشند. به عنوان مثال، استانداردهای حسابداری هند (Ind AS) یا چین (CAS).

---

هر کدام از این دسته‌های اصلی شامل استانداردهایی است که حوزه‌های خاصی را پوشش می‌دهد، مانند:

- _شناسایی درآمد:_ زمان و نحوه ثبت درآمد  
- _حسابداری موجودی کالا:_ ارزش‌گذاری و گزارش انبار  
- _اجاره‌ها:_ نحوه حسابداری اجاره توسط موجر و مستأجر  
- _ابزارهای مالی:_ طبقه‌بندی و ارزیابی دارایی‌ها و بدهی‌های مالی  
- _تلفیق:_ ترکیب صورت‌های مالی شرکت‌های مادر و زیرمجموعه  

اگر تمایل دارید، می‌توانم متنی مفصل‌تر درباره هر زیرمجموعه یا استاندارد خاصی تهیه کنم.
User: خب حالا در مورد استانداردهای بین‌المللی گزارشگری مالی (IFRS)  یه توضیح بده
Assistant: