Education — a classification, not a measurement. An on-box language model (Qwen3.6-35B-A3B-FP8, prompt version 1) read this channel’s own recent posts on 11 September 2026 and assigned it the closest of 31 fixed categories, at 99% confidence. This is a model’s judgement about what the channel is likely to be about, not a fact this register measured the way a subscriber count or a view count is measured — it can be revised on a later pass, and it carries no weight anywhere else on this page. How this classification works, and why it has no browse page of its own yet.
Growth
35 measurements spanning 44 days, net +173. Dots are measurements; the straight line between them is drawn to join them, not to claim we know the path taken in between — snapshots are recorded only when a count changes, so gaps mean “no change observed”, never “interpolated”. The vertical axis spans 10,894–11,121 and does not start at zero.
Measurement log — every subscribers count we have recorded, most recent 20 of 35
Measured (UTC)
Subscribers
Change
19 Sept 2026, 04:17
11,095
+4
16 Sept 2026, 15:37
11,091
+5
14 Sept 2026, 20:39
11,086
-4
13 Sept 2026, 09:39
11,090
+15
11 Sept 2026, 10:38
11,075
+2
8 Sept 2026, 17:39
11,073
+21
5 Sept 2026, 12:42
11,052
+4
3 Sept 2026, 13:42
11,048
+1
2 Sept 2026, 10:22
11,047
+4
1 Sept 2026, 11:36
11,043
+5
31 Aug 2026, 14:13
11,038
+7
30 Aug 2026, 15:13
11,031
-1
29 Aug 2026, 12:33
11,032
+3
28 Aug 2026, 11:42
11,029
+13
27 Aug 2026, 13:16
11,016
+4
26 Aug 2026, 16:33
11,012
+6
25 Aug 2026, 19:15
11,006
+3
24 Aug 2026, 20:47
11,003
+8
23 Aug 2026, 04:24
10,995
+38
21 Aug 2026, 17:38
10,957
first reading
Engagement
75 posts held, back to 28 July 2026 — the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 43 pages of Telegram’s post history, 20 posts per page.
ERR · 30 days
11.0%
avg views ÷ 11,095 subscribers
Avg views / post
1,230
15 posts measured
Reaction rate
0.315%
reactions ÷ views · ER floor
Posts in window
15
of 75 held
ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.
ER is defined industry-wide as (forwards + reactions + comments) ÷ views — note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate. It is computed over the 9 of 15 measured posts that carry a reaction reading, and over those same posts' views.
What these figures were computed from
Window
Rolling 30 days · latest post in window 1 September 2026
Posts held
75 (28 July 2026 – 1 September 2026)
Views total
18,389
Reactions total
36
Forwards / comments
not exposed by the public surface — not measured, not estimated
Readings taken
3 Sept 2026, 02:06 UTC
Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.
Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.
Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.
What this channel posts
Video runtime
5m 58s
Average length
5m 58s
Measured directly from 1 video with a duration reading, out of the posts we hold for this channel — not this channel’s whole posting history, only the sample this register has actually read. An exact reading to the second, taken from the post itself rather than from Telegram’s own rounded chrome, so it carries no ≈ mark.
Reaction mix
171 reactions across 35 posts, in 10 distinct kinds. The most used accounts for 52.6% of them.
Every reaction kind recorded on the sample, most used first
Reaction
Count
Share
Share, drawn
❤
90
52.6%
👍
42
24.6%
😎
15
8.77%
❤🔥
8
4.68%
👏
6
3.51%
🙏
5
2.92%
🥰
2
1.17%
🏆
1
0.585%
👌
1
0.585%
🕊
1
0.585%
No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.
Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.
Coverage. Reactions were read on 40 of the 75 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 172 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.
Measured over the 75 most recent posts we hold, published 28 July 2026 to 1 September 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.
♨️♨️ پاسخ
در فرضی که برای مودی تبصره ۱۰۰ باز شده باشد و مودی آن را تایید ننماید و اظهارنامه نیز ارسال ننماید ،، به پاس رعایت حقوق مودیان همان فرم تبصره ۱۰۰ به منزله پذیرش مودیست و قطعی محسوب میشود.
☝️☝️رفرنس : دستورالعمل تبصره ۱۰۰ مصوب رییس کل امورمالیاتی
اما
در فرضی که فرم تبصره ۱۰۰ برای مودی باز نشده باشد و اظهارنامه نیز تسلیم ننماید ،، مشمول جرائم مندرج در ماده ۱۹۲ ق.م.م می شود.
✍✍آرش موسی زاده حقیقی
۱۴۰۵/۰۶…
یک پرسش مهم ❓❓
تبصره صد شامل حال مودی شده است ،،، اما مودی مزبور به هر طریقی فراموش می نماید که تایید فرم تبصره صد را انجام دهد
و همچنین
اظهارنامه مالیاتی خود را نیز ارسال نمی نماید
در حالت اخیر الذکر چه عواقبی برای مودی در نظر گرفته میشود ؟؟؟؟
🎙هایده
تو ای ساغر هستی به کامم ننشستی
نه دانم که چه بودی نه دانم که چه هستی
تو ای ساغر هستی به کامم ننشستی…
نه دانم که چه بودی نه دانم که چه هستی
🟢 کانال آموزشی آکادمی نیکا حساب ⚪️
🆔{{ https://ble.ir/academy_accounting }}
♨️ مهم ترین حکم برنامه هفتم توسعه
ماجرا چیست ❓
در زمان تصویب برنامه هفتم توسعه و در بند ج ماده ۲۷ حکمی مقرر شد مبنی بر :
معافیت بند «ب» ماده (159) قانون برنامه پنجساله پنجم توسعه جمهوری اسلامی ایران
صرفاً برای فعالیتهای تولیدی و معدنی واحدهای صنعتی و معدنی که پروانه بهرهبرداری یا قرارداد استخراج آنها طی دوره اجرای قانون مذکور صادر شدهباشد، جاری است.
تاریخ اجرای برنامه پنجم توسعه از چه زمانی بوده است ❓❓
*از سال…
شرکت های تولیدی و معافیت یا نرخ صفر مالیاتی :
🫰 به صورت کلی :
بر اساس ماده ۱۰۵ ق.مم تمامی شرکت ها و سایر اشخاص حقوقی مشمول مالیات به نرخ ۲۵ درصد هستند.
اما یک سری اشخاص حقوقی مثل تولیدی ها و معادن مشمول مالیات به نرخ صفر میشوند.
💡 اشخاص مشمول این مشوق ؟
●صرفا شخصیت حقوقی و غیردولتی باشد.
●پروانه بهره برداری برای آن ها صادر شده باشد.
🔹مدت نرخ صفر :
●در مناطق عادی ۵ سال
●در مناطق کمتر توسعه یافته ۱۰ سال
☆☆☆ شروط د…
شرکت های تولیدی و تخفیف نرخ مالیاتی :
🫰 به صورت کلی :
بر اساس تبصره ۷ ماده ۱۰۵ ق.مم تمامی شرکت ها و اشخاص حقوقی در صورتی که درآمد ابرازی مشمول مالیات سال تسلیم اظهارنامشون نسبت به سال گذشته افزایش داشته باشد مشمول تخفیف در نرخ مالیاتی می شوند.
💡 این تخفیف چند درصد است ؟
حداکثر ۵ واحد درصد
حداقل ۱ واحد درصد
🔹اما در خصوص شرکت های تولیدی دارای پروانه بهره برداری :
این دسته از شرکت ها به صورت خاص و (( علاوه بر )) ت…
بند ۱۶ دستورالعمل به وضوح نشون میده که امسال تبصره صد هم حسابی تغییرات داره
و مودیان میتونن مبلغ غیرتجاری از مبلغ فروش کم کنن
و سازمان میگه بعدش حسابرسی میکنم اگر بفهمم تجاری هس نتونی خلافش ثابت کنی
محترمانه پوستت میکنم و هیچ بخشودگی نمیدم بهت
🕶😎تبصره صد هم داره وارد بخش های دارک و سنگین میشه
دیگه یه چیز سامانه ای ساده نیست بلکه یک مهارت حساب میشه به خصوص مانور بر تراکنش بانکی
●● پیش نویس دستورالعمل تبصره ۱۰۰ سال ۱۴۰۴
●● و همچنین اظهارنامه مالیاتی پیشفرض برای برخی مؤدیان گروههای اول، دوم و سوم آییننامه اجرایی موضوع ماده (95) قانون مالیاتهای مستقیم
پ.ن : تقریبا تا ۱۵ ام به بعد ارسال تبصره صد به درستی پیش بینی نمی شود و کماکان مشکلات دارد.
🟢 کانال آموزشی آکادمی نیکا حساب ⚪️
♡ 〇 ⎙ ⌲
ˡⁱᵉ ᶜᵒᵐᵐᵉⁿᵗ ˢᵃᵛᵉ ˢᵃʳᵉ
https://t.me/nika_hesab_group
https://t.me/academy_accounting
✅️ با استناد به "ماده (۳۰) آییننامه" مربوطه، هرگاه مأموران مالیاتی در محاسبه موارد زیر دچار اشتباه شوند، حکم این ماده و تبصرههای آن جاری خواهد بود:
- مأخذ درآمد مشمول مالیات
- مالیات متعلق
- اعتبارات ارزش افزوده (مالیات و عوارض پرداختی)
نکته کلیدی:
تأکید شده است که مفاد این ماده نه تنها برای موارد معمول، بلکه در خصوص «حسابرسیهای غیرسیستمی» نیز برقرار و جاری است.
این نامه در واقع یک شفافسازی قانونی برای چگونگی ب…
📕ماهیت حقوقی صلح عمری سپرده بانکی در دفاتر اسناد رسمی
♦️شماره نظریه : 7/1405/49
♦️شماره پرونده : 1405-75-49
♦️تاریخ نظریه : 1405/05/31
🔹 موضوع به زبان ساده چیست؟
بعضی افراد حساب بانکیشان را در دفترخانه «صلح عمری» میکنند؛ یعنی میگویند: تا زمانی که زندهام خودم از حساب استفاده میکنم، اما بعد از فوتم این پول مستقیم به شخص مشخصی برسد. سؤال این بود که بانک با چنین سندی چه باید بکند؟
🔹 پاسخ اداره کل حقوقی قوه قضاییه…
❤3👍2
Showing the 12 most recent of 75 posts we hold for @academy_accounting. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked ≈ was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.
Forward network
Republished by
Channels on the register that have forwarded this channel's posts into their own feed.
Built only from forwarded posts we have actually read, on both sides. Coverage is early and deliberately incomplete: a missing link means we have not read the post that would prove it, never that the relationship does not exist. Counts are distinct forwarded posts observed, so they only ever go up as we read more.
Mentions
Named by 3 registered channels — every channel on the register whose own posts have named this one, by its current username or any other username it currently holds, merged from two separately captured readings of the same fact so a namer caught by only one of them is not missed and a namer both caught is not counted twice. A username this channel has since dropped is not matched — that handle may belong to someone else now, and crediting today’s namer to yesterday’s owner would misattribute it.
Named by
Channels on the register whose posts name this channel's handle.
A mention is a weaker signal than a forward and is counted separately for that reason — naming a channel is not republishing it, and a handle in a post body is easy to place deliberately. The post counts beside each row below are distinct posts in which the handle appeared, from posts we have read on both sides — the “Named by N registered channels” figure above is a different count, of distinct NAMING CHANNELS rather than posts, and is not the sum of the rows under it.
Appears in Telegram’s recommendations for other channels
The reverse of the list above, and a different kind of signal. This does not require this channel to have ever been asked about directly — each row below is a channel we DID ask Telegram about, whose Telegram-generated list happened to include this one. A channel can appear here with an empty list above it, because being named by someone else’s query is independent of having been queried itself.
آموزش و فایل کاربردی حسابداری | محمدی فایننس @mohammadi_finance_ir · 26,395 Telegram ranks this channel #2 of 71 here — alongside 70 others — read 12 September 2026
کانال کالج مالیاتی @taxkalej · 23,169 Telegram ranks this channel #4 of 94 here — alongside 93 others — read 19 September 2026
🟡 حسابداری دات کام @hesabdarycom · 23,999 Telegram ranks this channel #8 of 84 here — alongside 83 others — read 17 September 2026
حسابداران و حسابرسان ایران IranAccPlus @IranAccPlus · 42,430 Telegram ranks this channel #12 of 88 here — alongside 87 others — read 29 August 2026
خانه حسابداری l مالیات @Accounting_House · 68,426 Telegram ranks this channel #16 of 92 here — alongside 91 others — read 20 August 2026
همه چیز در مورد حسابداری @hesabdarijozveh · 54,722 Telegram ranks this channel #18 of 86 here — alongside 85 others — read 24 August 2026
دانستنی های مالیاتی @danestanihaiemalyati · 30,677 Telegram ranks this channel #19 of 70 here — alongside 69 others — read 7 September 2026
اطلاع رسانی مالیاتی @taxinformation · 39,213 Telegram ranks this channel #20 of 87 here — alongside 86 others — read 31 August 2026
「 𝐇𝐄𝐒𝐀𝐁𝐒𝐓𝐀𝐑 حساب استار」(آموزش حسابداری) @HESABSTAR · 29,627 Telegram ranks this channel #22 of 96 here — alongside 95 others — read 8 September 2026
حسابداࢪے و مالیاتے ممتاز @hesabdarimomtaz · 61,184 Telegram ranks this channel #25 of 92 here — alongside 91 others — read 22 August 2026
حسابنو | آموزش مالیات,حسابداری @sadraei_ebrahim · 23,952 Telegram ranks this channel #26 of 66 here — alongside 65 others — read 17 September 2026
بایگانی فایل های حسابداری ، حسابرسی و مالیاتی @fileaccunting · 74,283 Telegram ranks this channel #29 of 84 here — alongside 83 others — read 19 August 2026
حسابداری و مالیات | فایل های آموزشی @modiriat_hesabdari95 · 51,772 Telegram ranks this channel #32 of 89 here — alongside 88 others — read 24 August 2026
تکس پرس | تازه های مالیاتی @taxpress · 57,618 Telegram ranks this channel #33 of 44 here — alongside 43 others — read 23 August 2026
「توئیتر دانشجویان 🕊 𝐓𝐖𝐈𝐓𝐄𝐑」 @Twitt_daneshjooyan · 47,293 Telegram ranks this channel #34 of 75 here — alongside 74 others — read 8 September 2026
بانکی شو @Banki_show · 35,245 Telegram ranks this channel #36 of 90 here — alongside 89 others — read 1 September 2026
مدیریت مالی || حسابداری @vazinargham · 63,800 Telegram ranks this channel #36 of 90 here — alongside 89 others — read 21 August 2026
استخدام حسابداری @estekhdamacc · 22,399 Telegram ranks this channel #38 of 83 here — alongside 82 others — read 20 September 2026
پادکست آقای مالیات 📻 @MrTax_podcast · 22,468 Telegram ranks this channel #44 of 95 here — alongside 94 others — read 20 September 2026
کانال جمشید اسکندری (حسابداری) @jamshideskandariii · 22,048 Telegram ranks this channel #49 of 87 here — alongside 86 others — read 21 September 2026
آموزش اکسل | Ms Excel @VBA_Excel · 101,861 Telegram ranks this channel #49 of 92 here — alongside 91 others — read 15 August 2026
حرفه ای شو اکسل | Power BI @herfeish0 · 46,375 Telegram ranks this channel #64 of 87 here — alongside 86 others — read 27 August 2026
آموزش حسابداری🧮 @noandishanhesabdari · 101,549 Telegram ranks this channel #77 of 91 here — alongside 90 others — read 15 August 2026
This channel appears in 23 seed channels' Telegram-generated recommendation lists in total. Each is Telegram’s list for THAT channel, not this one — see how this is measured.
Cite this entry
A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 19 September 2026 — this
entry's latest reading, not the date you are reading this.
“کانال آموزشی آکادمی حسابداری” (@academy_accounting), 11,095 subscribers as measured 19 September 2026. Telegram Register, tgregister.com/channel/academy_accounting.
Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.