{"id":2640,"date":"2026-09-25T16:37:50","date_gmt":"2026-09-25T11:37:50","guid":{"rendered":"https:\/\/kazakhstan.moore-global.com\/?p=2640"},"modified":"2026-09-25T16:42:31","modified_gmt":"2026-09-25T11:42:31","slug":"ifrs-18-unpacked-practical-guidance-for-implementation","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/kk\/ifrs-18-unpacked-practical-guidance-for-implementation\/","title":{"rendered":"IFRS 18 unpacked: Practical Guidance for implementation"},"content":{"rendered":"<p class=\"wp-block-paragraph\">IFRS 18 <em>Presentation and Disclosure in Financial Statements<\/em> introduces significant changes to the way financial performance is presented and disclosed. While the standard does not change how transactions are recognised or measured, it does change how financial information is organised, reported and communicated to users of financial statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To help organisations prepare, Moore Global has developed a comprehensive <strong><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">IFRS 18 Guidance Document<\/a><\/strong> that explains the key requirements of the standard and the practical considerations involved in implementation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 18 is applicable for years beginning on or after 1 January 2027 and whether you are assessing the impact of IFRS 18, updating reporting processes or preparing for adoption, this guide provides a practical resource to support your transition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">DOWNLOAD THE GUIDE<\/a> for a detailed exploration of IFRS 18 and its implications for your financial statements.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What\u2019s included in the guide?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The guide provides practical insights, explanations and examples covering the major changes introduced by IFRS 18, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>New Income Statement Structure<\/strong><br>Understand the new income statement categories, mandatory subtotals and presentation requirements, together with the key judgements that may arise when applying the new framework.<\/li>\n\n\n\n<li><strong>Management-defined Performance Measures (MPMs)<br><\/strong>Explore the new disclosure requirements for measures such as adjusted profit and EBITDA, including when an MPM exists and the disclosures that may be required.<\/li>\n\n\n\n<li><strong>Grouping of information<br><\/strong>Learn how IFRS 18 changes the way information is grouped, separated and presented throughout the financial statements to improve transparency and comparability.<\/li>\n\n\n\n<li><strong>Implementation and Transition<br><\/strong>Gain practical insights into implementation challenges, transition requirements and the broader impacts on reporting processes, systems and stakeholder communications.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Why IFRS 18 matters<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 18 aims to improve consistency, comparability and transparency in financial reporting. While the changes may appear presentation-focused, many organisations will need to assess the wider implications for financial reporting processes, performance measures and external communications. Early planning can help ensure a smoother transition and avoid unexpected implementation challenges.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Available languages<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The IFRS 18 Guidance Document is currently available in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.moore-global.com\/wp-content\/uploads\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">English<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.moore-global.com\/wp-content\/uploads\/2026\/09\/Moore-IFRS-18-Guidance_170926_SP.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Spanish<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.moore-global.com\/wp-content\/uploads\/2026\/09\/Moore-IFRS-18-Guidance_160926_PORT.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Portuguese<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926.pdf\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-724x1024.jpg\" alt=\"Moore IFRS 18 Guidance\" class=\"wp-image-2641\" style=\"aspect-ratio:0.707037568285165;object-fit:cover;width:400px\" srcset=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-724x1024.jpg 724w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-212x300.jpg 212w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-768x1086.jpg 768w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-1086x1536.jpg 1086w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-1448x2048.jpg 1448w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-8x12.jpg 8w, https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/09\/Moore-IFRS-18-Guidance_0160926-0001-scaled.jpg 1810w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>IFRS 18 Presentation and Disclosure in Financial Statements introduces significant changes to the way financial performance is presented and disclosed. While the standard does not change how transactions are recognised or measured, it does change how financial information is organised, reported and communicated to users of financial statements. To help organisations prepare, Moore Global has [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":1588,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-2640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS 18 unpacked: Practical Guidance for implementation<\/title>\n<meta name=\"description\" content=\"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/kk\/ifrs-18-unpacked-practical-guidance-for-implementation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS 18 unpacked: Practical Guidance for implementation\" \/>\n<meta property=\"og:description\" content=\"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kazakhstan.moore-global.com\/kk\/ifrs-18-unpacked-practical-guidance-for-implementation\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Kazakhstan\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-25T11:37:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-25T11:42:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"667\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Serik Kozhikenov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Serik Kozhikenov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/\"},\"author\":{\"name\":\"Serik Kozhikenov\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/#\\\/schema\\\/person\\\/4d8a41721ad416bf40e7d2530d091d98\"},\"headline\":\"IFRS 18 unpacked: Practical Guidance for implementation\",\"datePublished\":\"2026-09-25T11:37:50+00:00\",\"dateModified\":\"2026-09-25T11:42:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/\"},\"wordCount\":322,\"image\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/wp-content\\\/uploads\\\/sites\\\/18\\\/2025\\\/03\\\/IFRS-2.jpeg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ru-RU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/\",\"url\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/\",\"name\":\"IFRS 18 unpacked: Practical Guidance for implementation\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/wp-content\\\/uploads\\\/sites\\\/18\\\/2025\\\/03\\\/IFRS-2.jpeg\",\"datePublished\":\"2026-09-25T11:37:50+00:00\",\"dateModified\":\"2026-09-25T11:42:31+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/#\\\/schema\\\/person\\\/4d8a41721ad416bf40e7d2530d091d98\"},\"description\":\"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/wp-content\\\/uploads\\\/sites\\\/18\\\/2025\\\/03\\\/IFRS-2.jpeg\",\"contentUrl\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/wp-content\\\/uploads\\\/sites\\\/18\\\/2025\\\/03\\\/IFRS-2.jpeg\",\"width\":1000,\"height\":667,\"caption\":\"IFRS\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/ifrs-18-unpacked-practical-guidance-for-implementation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IFRS 18 unpacked: Practical Guidance for implementation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/#website\",\"url\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/\",\"name\":\"Moore Kazakhstan\",\"description\":\"Moore Kazakhstan is a member firm of Moore Global Network Limited \u2013 one of the world&#039;s leading audit, accounting and advisory networks. We provide a wide range of services in the field of financial audit, taxation, accounting.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/#\\\/schema\\\/person\\\/4d8a41721ad416bf40e7d2530d091d98\",\"name\":\"Serik Kozhikenov\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"caption\":\"Serik Kozhikenov\"},\"url\":\"https:\\\/\\\/kazakhstan.moore-global.com\\\/kk\\\/author\\\/serikkozhikenov\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IFRS 18 unpacked: Practical Guidance for implementation","description":"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kazakhstan.moore-global.com\/kk\/ifrs-18-unpacked-practical-guidance-for-implementation\/","og_locale":"en_US","og_type":"article","og_title":"IFRS 18 unpacked: Practical Guidance for implementation","og_description":"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.","og_url":"https:\/\/kazakhstan.moore-global.com\/kk\/ifrs-18-unpacked-practical-guidance-for-implementation\/","og_site_name":"Moore Kazakhstan","article_published_time":"2026-09-25T11:37:50+00:00","article_modified_time":"2026-09-25T11:42:31+00:00","og_image":[{"width":1000,"height":667,"url":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg","type":"image\/jpeg"}],"author":"Serik Kozhikenov","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Serik Kozhikenov","Est. reading time":"2 \u043c\u0438\u043d\u0443\u0442\u044b"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#article","isPartOf":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/"},"author":{"name":"Serik Kozhikenov","@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98"},"headline":"IFRS 18 unpacked: Practical Guidance for implementation","datePublished":"2026-09-25T11:37:50+00:00","dateModified":"2026-09-25T11:42:31+00:00","mainEntityOfPage":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/"},"wordCount":322,"image":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#primaryimage"},"thumbnailUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg","articleSection":["News"],"inLanguage":"ru-RU"},{"@type":"WebPage","@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/","url":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/","name":"IFRS 18 unpacked: Practical Guidance for implementation","isPartOf":{"@id":"https:\/\/kazakhstan.moore-global.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#primaryimage"},"image":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#primaryimage"},"thumbnailUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg","datePublished":"2026-09-25T11:37:50+00:00","dateModified":"2026-09-25T11:42:31+00:00","author":{"@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98"},"description":"To help organisations prepare, Moore Global has developed a comprehensive IFRS 18 Guidance Document that explains the key requirements of the standard and the practical considerations involved in implementation.","breadcrumb":{"@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/"]}]},{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#primaryimage","url":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg","contentUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2025\/03\/IFRS-2.jpeg","width":1000,"height":667,"caption":"IFRS"},{"@type":"BreadcrumbList","@id":"https:\/\/kazakhstan.moore-global.com\/ifrs-18-unpacked-practical-guidance-for-implementation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kazakhstan.moore-global.com\/"},{"@type":"ListItem","position":2,"name":"IFRS 18 unpacked: Practical Guidance for implementation"}]},{"@type":"WebSite","@id":"https:\/\/kazakhstan.moore-global.com\/#website","url":"https:\/\/kazakhstan.moore-global.com\/","name":"Moore Kazakhstan","description":"Moore Kazakhstan \u04d9\u043b\u0435\u043c\u0434\u0435\u0433\u0456 \u0436\u0435\u0442\u0435\u043a\u0448\u0456 \u0430\u0443\u0434\u0438\u0442, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043b\u0456\u043a \u0435\u0441\u0435\u043f \u0436\u04d9\u043d\u0435 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433 \u0436\u0435\u043b\u0456\u043b\u0435\u0440\u0456\u043d\u0456\u04a3 \u0431\u0456\u0440\u0456 Moore Global Network Limited \u043c\u04af\u0448\u0435\u0441\u0456 \u0431\u043e\u043b\u044b\u043f \u0442\u0430\u0431\u044b\u043b\u0430\u0434\u044b. \u0411\u0456\u0437 \u049b\u0430\u0440\u0436\u044b\u043b\u044b\u049b \u0430\u0443\u0434\u0438\u0442, \u0441\u0430\u043b\u044b\u049b \u0441\u0430\u043b\u0443, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043b\u0456\u043a \u0435\u0441\u0435\u043f \u0441\u0430\u043b\u0430\u0441\u044b\u043d\u0434\u0430\u0493\u044b \u049b\u044b\u0437\u043c\u0435\u0442\u0442\u0435\u0440\u0434\u0456\u04a3 \u043a\u0435\u04a3 \u0441\u043f\u0435\u043a\u0442\u0440\u0456\u043d \u043a\u04e9\u0440\u0441\u0435\u0442\u0435\u043c\u0456\u0437.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kazakhstan.moore-global.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Person","@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98","name":"\u0421\u0435\u0440\u0438\u043a \u041a\u043e\u0436\u0438\u043a\u0435\u043d\u043e\u0432","image":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","caption":"Serik Kozhikenov"},"url":"https:\/\/kazakhstan.moore-global.com\/kk\/author\/serikkozhikenov\/"}]}},"_links":{"self":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts\/2640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/comments?post=2640"}],"version-history":[{"count":3,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts\/2640\/revisions"}],"predecessor-version":[{"id":2648,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts\/2640\/revisions\/2648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/media\/1588"}],"wp:attachment":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/media?parent=2640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/categories?post=2640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/tags?post=2640"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/location?post=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}