, :
,
,
, , .
12.1
IAS 8 , .
1) , 1 000 000 ., 1 200 000 .;
2) , , , ;
3) 20%, , , 30%;
4) 300 000 .
12.2
"", - . , 31 2014 , 38 . "" , , , 38 .
, 31 2013 ., , - (. .):
1 2013 . 1,000
500
(400)
31 2013 . 1,100
, 31 2014 ., - , .
, 31.12.2014
2014 . | 2013 . ( ) | |
. . | . . | |
1,200 | 1,100 | |
(800) | (680) | |
() | 2014 . | 2013 . ( ) |
. . | . . | |
1 | 3,000 | 2,580 |
31 | 3,400 | 3,000 |
: , , 31 2014 ., .
|
|
:
2014 . | 2013 . () | |
. . | . . | |
() | 2014 . | 2013 . ( ) |
. . | . . | |
1 , | ||
31 |
3 12.3
2014 , 2013 $10,000 . 2014 $230,000; - $130,000 ( $10,000 ); 20%. 2013 $20,000 $63,000 .
2013 :
2013 .
260,000
(100,000)
160,000
(48,000)
112,000
: , 2014 .
: , 31.12.2014
() | 2014 . | 2013 . |
. . | . . | |
1 (. 1) | ||
31 |
. 1 2013
1 | |
31 |
12.3 ѻ . . . 38 . , 30 2014, 2015, :
2015, 000$ | 2014, 000$ | |
101 260 | 97 250 | |
(56 010) | (60 530) | |
45 250 | 36 720 | |
(37 397) | (31 260) | |
7 853 | 5 460 | |
(3 141) | (2 26) | |
4 712 | ||
(2 500) | (1 750) | |
2 212 | ||
23 950 | 22 500 | |
26 162 | 23 550 |
|
|
6 , :
30 2013 . 400 000
30 2014 . 450 000
30 2015 . 180 000
( ) , , :
, 30 2014 . | 450 000 | 500 000 |
, 30 2015 . | 870 000 | 600 000 |
: , , 30.06.2015 .