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(. 1.2), (. 1.3).
1.2
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| ̳ | ³ | ||
| 1 | ̳ | ||
| 2 | () 34 | ||
| 3 | ' | () 19 | ' |
| 4 | |||
| 5 | , , | () 27 | , , |
| 6 | () 33 | ||
| 7 | Գ : | () 13 | Գ |
| 8 | () 29 | Գ | |
| 9 | Գ | () 13 | Գ |
. 1.2
| 10 | () 2 | |||
| 11 | ||||
| 12 | ' | |||
| 13 | ||||
| 14 | () 15 | |||
| ̳ | ||||
| 1 | () 1 | |||
| 2 | () 9 | |||
| () 16 | ||||
| 7 | () 1 | |||
| 8 | , | () 6 | ||
| 10 | 䳿 | |||
| 11 | () 18 | |||
| 12 | () 17 | |||
| 16 | () 7 | |||
| 17 | () 14 | |||
| 18 | () 15 | |||
| () 10 | ||||
| 19 | () 26 | |||
| 21 | () 21 | |||
| 23 | () 31 | Գ | ||
| 24 | ' | () 23 | ' | |
| 26 | () 26 | |||
| 27 | ||||
| 28 | () 12 | Գ | ||
| 29 | Գ | () 22 | ||
| 32 | Գ : | () 13 | Գ | |
| 33 | () 24 | |||
| 34 | ||||
| 36 | () 28 |
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. 1.2
| 37 | , ' | () 11 | ' |
| 20 | |||
| 38 | () 8 | ||
| 39 | Գ : | () 13 | Գ |
| 40 | () 32 | ||
| 41 | ѳ | () 30 | |
| International Financial Reporting Standard for Small and Medium-sized Entities | () 25 | Գ ' |
. , , . (. 1.3).
1.3
| () | () | |
| 1 | ' , ' | 1 " "; 8 " , "; 16 " "; 23 " "; 36 " "; 37 ", ' ". |
| 2 | ' | 32 "Գ : "; 9 "Գ ". |
