.
1: ˲ ²
...... 3
2: ˲ Ѳ -в ֲ
.... 18
3: ˲ Ҳ ί Ҳ
.... 30
4: ˲ ϲ ... 41
5: Ͳ Ͳ
.... 51
1: ˲ ²
㳿 (long-lived assets) , (fixed assets), (operational assets), . .
ᒺ 16 , 38 , 36 , 3ᒺ , ─ () 7 () 8 , () 28 .
(SFAS), :
SFAS 142 (Goodwill and Other Intangible Assets);
SFAS 144 (Accounting for the Impairment or Disposal of Long-lived Assets);
SFAS 141 ᒺ (Business Combinations);
SFAS 86 , , (Accounting for the Costs of Computer Software to be Sold, Leased, Or Otherwise Marketed);
SFAS 69 - (Disclosures about Oil and Gas Producing Activities);
SFAS 19 Գ - (Financial Accounting and Reporting by Oil and Gas Producing Companies);
SFAS 45 (Accounting for Franchise Fee Revenue);
SFAS 34 (Capitalization of Interest Costs);
SFAS 2 (Accounting for Research and Development Costs).
16, ─ , :
1) , ;
2) , , .
, 38, ─ , .
|
|
, , .
譺 :
1) (property, plant and equipment): , , , , . , , : , , ;
2) (intangible assets): , , (), , , .
, () 7 , :
1. : , ; , , , ; , , (); ; ; .
2. : , ; () ; , ; ; .
3. .
³ ò() 8, :
( , , );
( , , );
( ( ), () );
ᒺ ( , , , , , () , , -, );
( , , , , -, ( ), , , , () );
;
( , ).