. , .
, .
1
, ( .):
2012. | 2013. | 2014 . | |
1/1 | 40 000 | 18 000 | 25 000 |
50 000 | 55 000 | 70 000 | |
90 000 | 73 000 | 95 000 | |
31/12 | 18 000 | 25 000 | 40 000 |
72 000 | 48 000 | 55 000 |
2012 ., 2013 . 2014 . , , 80 000, 75 000 65 000 .
, , . :
) 2012 . 20 000 .; ) 31 2012 . 23 000 .;
) 2013 . 4000 ., ;
) 2014 . 3000 ., 29 . .
: . .
2
( .) :
280 000 | |
100 000 | |
15 000 | |
8 000 | |
, | 10 000 |
300 000 | |
530 000 |
: , :
;
;
, ;
.
3
Drifter .
600 000 . 500 000 . 150 000 .
, ( .):
1 500 | |
1 130 | |
10 000 | |
: Drifter .
|
|
4
Air Jet . :
1. , .
2. .
25% 1 15% 2.
:
, . . | 1, . . | 2, . . | |
: . .
5
: ( . .):
, | 3 815 |
2 900 | |
, | |
: , .
6
Dea 75% Resst 950 000 . Resst :
( .) | ( .) | |
1 560 000 | 1 720 000 | |
750 000 | 750 0 |
: , :
) ;
) .
7
R Wild 1 2009 . :
, . . | , . . | ||
60 000 | 50 000 | ||
30 000 | 40 000 | ||
50 000 | 60 000 | ||
140 000 | 150 000 | ||
40 000 | 40 000 | ||
10 000 | |||
100 000 | 100 000 | ||
140 000 | 150 000 | ||
( )
|
|
. .
800 000 | |
(750 000) | |
(10 000) | |
40 000 | |
(20 000) | |
20 000 | |
(10 000) | |
10 000 |
. 120% .
: , , . .
8
A ( .):
(1 ) | 12 000 |
30 000 | |
7 000 | |
30 000 | |
25 000 | |
6 000 | |
3 500 | |
5 000 | |
2 800 | |
10 000 | |
14 000 | |
2 000 |
: , .
9
B 300 000 . 40 000 .
24 000 ., 80 000 ., 9 000 .
: .
10
Rewill:
.
.
.
.
.
.
.
.
.
.
: , :
a) ;
) ;
) ;
) .
11
GeoGetz 2010. 5,000 . . :
01.04.2000 5400 . 07.09.2000 5700 . 01.01.2001 4850 . 21.06.2001 5600 . 01.01.2002 5900 . 14.07.2002 5500 .
: . :
) ;
) .
12
Pure sheet , 230 . 48 000 . 10 . 8 . , 250 12 . 160 . .
: , .
13
Rs Records 800 000 ., 300 000 .
|
|
: :
) , 250 000 ., 150 000 .;
) , 360 000 ., 130 000 .;
) , 90 000 ., 190 000 .
14
Pulivan 24 2010 . 80% McFerris. cFerris 746 000 . cFerris, , 530 600 . 575 000 .
: .
15
A ( .):
1 | 1 299 | 1 224 | 1 286 | |||
2 | 2 415 | 2 511 | 2 396 | |||
2 945 | 2 214 | 2 168 | ||||
3 | ||||||
: . .
3. ,
1. 06.12.2011 . 402 , 22.11.2011.// [ ]. : http://www.consultant.ru/
2. 2 2010 66 // [ ]. : http://www.consultant.ru/
3. , . 180 01 2004 .) // [ ]. : http://www.consultant.ru/
4. . , 29 1997 .// [ ]. : http://www.consultant.ru/
5. ) // [ ]. : http://www. minfin t.ru/
6. 25.02.2011 107 (. 26.08.2013). [ ]. : http://www. consultant.ru.
1. ... : . 4 ., . . .: , 2011, 656. ( ).
|
|
2. .., .., .. . .: , 2012 .
3. , . . : / . . . 6 ., . . .: ʰ, 2014. ISBN 978 5 394 02312 5. [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=450858
4. : / .. . 5 e ., . . .: , 2012. 512 .: 60x90 1/16. ( : ). () ISBN 978 5 16 004859 8, 1000 . [ ]. : http://znanium.com/bookread.php?book=339600
5. .. : . 6 ., . . .: , 2013. 506 .
6. .., .. () : . .: : , 2014. 224 .
7. .. () : . .: , 2013
1. : / .. , .. . .: , 2011. 215 .: 60x88 1/16. ( ). () ISBN 978 5 16 005019 5, 300 . [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=230224
2. / .. . .: : , 2011. 224 .: 60x88 1/16. () ISBN 978 5 9776 0205 1, 500 . [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=241093
3. : / . .. . 2 e . .: : , 2011. 431 .: 60x90 1/16. () ISBN 978 5 9558 0176 2, 2000 . [ ]. : http://znanium.com/bookread.php?book=254415
4. .., , , (); . .: : , 2012, 398.
5. () : / .. , .. , .. , .. . .: , 2014. 256 .: 60x88 1/16. ( : ). () ISBN 978 5 16 009625 4, 500 . [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=449808
6. .. : /.. , .. , .. / . . .. . .: : , 2015. 463 . : : http://znanium.com/bookread2.php?book=473546
7. . : . ./ .. .; . .. , .. . .: , 2014. 156 .: 60x90 1/16. ( : ). () ISBN 978 5 16 009609 4, 500 . [ ]. : http://znanium.com/bookread.php?book=449211
8. .., .., .. : . 3 ., . . : ,2011. 432.
9. () : / .., .., ..; . .., ... .: ,2014 366.: 60x90 1/16. ( :.). () ISBN 978 5 16 004715 7, 1000 . [ ] : http://znanium.com/catalog.php?item=bookinfo&book=444504
10. () : / .. , .. . .: , 2013. 192 .: 60x90 1/16. ( : ). () ISBN 978 5 16 006518 2, 500 . [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=395635
11. , . . [ ]: / . . . 6 ., . . .: ʰ, 2014. ISBN 978 5 394 02312 5. [ ]. : http://znanium.com/catalog.php?item=bookinfo&book=450858
,
1. [ ]. : http://www.ach.gov.ru
2. [ ]. : http://www.minfin.ru/
3. [ ]. : http://www.cbr.ru
|
|
4. [ ]. : http://www.ffms.ru
5. [ ]. : http://www.government.ru
6. [ ]. : http://www.nalog.ru
7. [ ]. : www.fedcom.ru
8. [ ]. : www.accountingreform.ru
9. , , [ ]. : www.gaap.ru
10. [ ]. : www.iasc.org.uk
11. [ ]. : www.buhgalt.ru
12. [ ]. : www.ipbr.ru
13. . : http://www.consultant.ru
14. . : http://www.garant.ru
, .
1. ()
2. (International Accounting Standards IAS International Financial Reporting Standards IFRS)
3.
N / | ||
(IAS) 1 " " | 4/99 " " | |
(IAS) 2 "" | 5/01 " " " " (15.06.2011) | |
(IAS) 7 " " | 23/2011 " " | |
(IAS) 8 " , " | 1/2008 " " 21/2008 " " 22/2010 " " | |
(IAS) 10 " " | 7/98 " " | |
(IAS) 11 " " | 2/2008 " " | |
(IAS) 12 " " | 18/02 " " | |
(IAS) 16 " " | 6/01 " " | |
(IAS) 17 "" | " " | |
(IAS) 18 "" | 9/99 " " | |
(IAS) 19 " " | " " | |
(IAS) 20 " " | 13/2000 " " | |
(IAS) 21 " " | 3/2006 " , " | |
(IAS) 23 " " | 15/2008 " " | |
(IAS) 24 " " | 11/2008 " " | |
(IAS) 26 " " | ||
(IAS) 27 " " | ||
(IAS) 28 " " | ||
(IAS) 29 " " | ||
(IAS) 31 " " | 20/03 " " | |
(IAS) 32 " : " | 19/02 " " | |
(IAS) 33 " " | ||
(IAS) 34 " " | 4/99 " " | |
(IAS) 36 " " | ||
(IAS) 37 ", " | 8/2010 " , " | |
(IAS) 38 " " | 14/2007 " " | |
(IAS) 39 " : " | 19/02 " " | |
(IAS) 40 " " | ||
(IAS) 41 " " | ||
(IFRS) 1 " " | ||
(IFRS) 2 ", " | ||
(IFRS) 3 " " | ||
(IFRS) 4 " " | ||
(IFRS) 5 " , , " | 16/02 " " | |
(IFRS) 6 " " | 24/2011 " " | |
(IFRS) 7 " : " | ||
(IFRS) 8 " " | 12/2010 " " | |
(IFRS) 9 " " | ||
IFRSru | (IFRS) |
4. 3.1.
N / | ||
(SIC) 7 " " | ||
(SIC) 10 " " | ||
(SIC) 12 " " | ||
(SIC) 13 " " | ||
(SIC) 15 " " | ||
(SIC) 25 " " | ||
(SIC) 27 " , " | ||
(SIC) 29 " " | ||
(SIC) 31 " , " | ||
(SIC) 32 " " | ||
(IFRIC) 01 " , " | ||
(IFRIC) 02 " " | ||
(IFRIC) 04 " " | ||
(IFRIC) 05 ", , " | ||
(IFRIC) 6 ", " | ||
(IFRIC) 07 " (IAS) 29 " " | ||
(IFRIC) 10 " " | ||
(IFRIC) 12 " " | ||
(IFRIC) 13 " " | ||
(IFRIC) 14 " (IAS) 19 , " | ||
(IFRIC) 15 " " | ||
(IFRIC) 16 " " | ||
(IFRIC) 17 " " | ||
(IFRIC) 18 " " | ||
(IFRIC) 19 " " |