:
- IAS (International accounting standards ) - () 41 ( - 29). IAS 3-6, 9, 13 - 15, 22, 25, 30 35 . 2005 . IAS. , (5/);
- IFRS (International finance report standards) - () , , , .
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- () , . .
1. (Money-measurement concept). , .
2. () (Entity concept). .
3. (Going-concern concept). , , .. .
4. (Cost concept). , , .. .
5. (Dualaspect concept). , , () , XV .
6. (Periodicity concept). , , .
7. ( ) (Conservatism concept). , .
8. (Realization concept). , . , (, ).
9. (Matching concept). , , , .
10. (Consistency concept). , , - , , .
11. (Materiality concept). , .