10.1. .
10.2. .
10.3. .
10.1.
100 . 1904 ., - () . : (1926), - (1929), (1933) (1938). , 1952 . , .
(1972) ( - International Coordination Committee for the Accountancy Profession, ICCAP), 1997 . .
() (International Federation of Accountants - IFAC) . IASC; . IFAC 80 .
(International Auditing Practices Committee - IAPC) (guidelines), . - (Education Committee) - . (Ethics Committee) . guidelines , .
(International Accounting Standards Committee -IASC) , .
, IASC , - . , .
IASC 1973 . , , , , , , , , . eo 100 75 .
IASC , 13 , , . . , .
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IASC . , IASC .
() . . 1982 . guidelines ( 1977 .), .
(Intergovernmental Working group of Experts on International Standards of Accounting and Reporting - ISAR).
(Organization for Economic Cooperation and Development - OECD) 24 , : , , , , , , , , , , , , , , , , , , , , , , . - - , , , , .
(European (Economic) Community - ), , 1957 . 12 : , , , , , , , , , , . :
) ;
) ;
) .
, . (directive), , - .
(African Accounting Council) 1979 . , , . 27 .
(Associacion Tnteramericana de Contabilidad) 21 . . 2-3 - .
- ( Federation of Accountants) - : , , , . - - .
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(Confederation of Asian and Pacific Accountants) 20 . - . .
(Federation des Experts Comptables Europeens) . 1986 . , , - . - , , . , 1989 . , , IASC.
10.2.
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. , ( 1946 ., . . ), , : , , . , - , - , , , .
, .
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1997 . (. ) ( ), , . .
. , , - , , .
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. 8.
- . 89 , 77 , 11 , .
67 (), .
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. 8.
10.3.
: , , . , . , .
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. 1891 ., 17 . . . , . 1000 , . ( . 1874 ., 1882 . ).
. ; - ; . , .
I . . 10 1892 . ; 17 , 26 . :
. 7. : , , -.
. 9. - , , 3 , , .
, , , . , , - . , I II . , , , .
30 1894 . - , . , - ( ) . , - . - . .
30 1894 . , , .
, . . , . 18 1894 . . . , . , , . . . , , . . , .
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, 1896 . . . 1897 ., 13 , , , , - .
. , . . , . .
, . . . . 1909 . 10 17 . , , 1- . 1- . . . () . . ( . . - ), .
- .
2. ?
3. .
4. ?
5. .
6. ?
11