1.
1.1.
1.2. .
1.3 ()
1.4 , .
()
. . , , , .
- , . , , . . , , , , .
, , , , , , , , , , .. . , .
, , , , () .
:
1) () , ;
2) ;
3) , () , , ;
|
|
|
4) ;
5) ;
6) () .
, , .
( ) , , , . .
6 2011 . N 402- " " , () , .
, . 2 . " ".
, () , () .
, " ", " ", " ", " , ", " ".
6 1998 . N 283 " ".
() () , , .
.
, , .
, , .
. : , , ; ; , , ; ; , , () , , ; .. , .
|
|
|
(, , , ..). . , .
, , " " ( 1/2008), " " ( 4/99), " " ( 6/01), " " ( 9/99), " " ( 10/99), " " ( 14/2007), " " ( 15/2008), " " ( 19/02), " " ( 23/2011) .
, (, , , .) . ( ) ( ). .
31 2000 . N 94 - , . , () . , , , .
(), , .
(IFRS), (IAS), , () ().
, .
, . (US GAAP).
|
|
|
, , , . . . () , , . .
, , "" . :
- (accrual basis), , , ;
- (going concern), , ;
- ( (understandability), (relevance), (reliability), (substance over form), (neutrality), (prudence), (completeness), (comparability), (timeliness), (balance between benefit and cost) ..).
, 25 2011 . N 107.
() , , , , .
(-) ( , , ..). , . . .
, , . , , .
. , .
" " ( 1/2008), . 6 2008 . N 106. . , , , .
