..
38.04.01
-
1.
2.
3.
4.
5. -
,
, , . (). , , ; ; . ().
2012. , , 2012. . 402- .
, , .
, , , ( ) ( ).
- , 38.04.01 .
; , , .
|
|
. . 1 15 , 16 31 . : (IFRS) 3 , (IFRS) 10 , (IFRS) 12 . (IAS) 28 ; [1], [4]. , , , .
. :
1 , , , .
2 - , , (), .
. (, , ), (, , ) , .
1. Huge 60000 80000 Large 1 2015.
1 2016. Medium Huge , Huge , . Huge Medium . Huge 100000 400000 Medium. Small, Large, Huge Medium . Huge , 10% Small.
2. Huge 300000 800000 Large 1 2015.
1 2016. Huge Medium 3 , Medium 10 6 Huge, 100000 400000 Medium. Small, Large, Huge Medium . Huge , 20% Small.
. .
1 . ,
.
31.12.20. 80% 800. .
|
|
31.12.20. . 1.
1
31.12.20, . .
( ) | |||
550 . ., -350 . . , .. .
. = .=
=.
2.
.
31.12.20. 90% 190 . . , , 2 . .
12 31.12.20. . 2
2
31.12.20, . .
( ) | ? | ? | |
. 녅.. .=.
=..
:
;
;
- ;
- ;
.
. 2.
, , . , .
,
, ( , , , -).
. , , , () . .
4-5 . .
.
Word Times New Roman Cyr ( 14). .
: 25 , 10 , 20 . 12. , 10 .
. .
, .
. , , 2.1 ; 1.3 .
|
|
, , , . .
, , , .
.
, (, , ). , , . , , .
. Times New Roman Cyr ( 12).
:
, , , , 1, 2 ..;
, , 1.1, 1.2 ..
1 .. . .
, , , .
, , , .
, , , . , . . (. 1, . 2), : , , .
. . , Times New Roman. , , .
, , , , , . .
. , . : , : , , .
, , , - | |||
1. () | .., .. | . -. | .: : -, 2012.-398. (-7) |
2. | .. , .. | . . 3- ., . . , | .: , 2012.-322.- : . (-15.) |
1. | .. | 4- ., . . : -, 2011.- 204 | |
2. | . .. | : , 2010.- 60 | |
3. . | .. | .: . .. , 2014.-105. (-15.) | |
4. . | .. | .: . .. , 2014.-68 (-15.) | |
5. | .. | : ,2009. -288 |
5. - ,
|
|
- | http://www.garant.ru/ |
http://www.consultant.ru/ | |
http://www.minfin,ru/ // // // ; ; | |
http: // www. icar. ru | |
http: // www. carana. ru | |
http://www. iasplus. com | |
http://www..webinar.misfo-practice.ru | |
http://sci-lib.com/ | |
http://www.knigafund.ru/ | |
http://lib.e-science.ru/ | |
http://www.aup.ru/library/ | |
http://economics.com.ua/ | |
www.elobook.com | |
http://eup.ru/ | |
http://economictheory.narod.ru/ | |
ONLINE | http://biblioclub.ru |
1
,
(IFRS)
(IFRS) | , |
1. (IFRS) 1 " " | 28.12.2015 N 217 |
2. (IFRS) 2 " " | 28.12.2015 N 217 |
3. (IFRS) 3 " " | 28.12.2015 N 217 |
4. (IFRS) 4 " " | 28.12.2015 N 217 |
5. (IFRS) 5 " , , " | 28.12.2015 N 217 |
6. (IFRS) 6 " " | 28.12.2015 N 217 |
7. (IFRS) 7 " : " | 28.12.2015 N 217 |
8. (IFRS) 8 " " | 28.12.2015 N 217 |
9. (IFRS) 9 " "* | 02.04.2013 N 36 |
10. (IFRS) 10 " " | 28.12.2015 N 217 |
11. (IFRS) 11 " " | 28.12.2015 N 217 |
12. (IFRS) 12 " " | 28.12.2015 N 217 |
13. (IFRS) 13 " " | 28.12.2015 N 217 |
14. (IFRS) 14 " " | 17.12.2014 N 151 |
15. (IFRS) 15 " " | 21.01.2015 N 9 |
*! (IFRS) 9 26.08.2015 N 133 (IFRS) 9 " ". (IFRS) 9 : - - 18.09.2015 , - 01.01.2018
|
|
1
(IAS)
(IAS) | , |
16. (IAS) 1 " " | 28.12.2015 N 217 |
17. (IAS) 2 "" | 28.12.2015 N 217 |
18. (IAS) 7 " " | 28.12.2015 N 217 |
19. (IAS) 8 " , " | 28.12.2015 N 217 |
20. (IAS) 10 " " | 28.12.2015 N 217 |
21. (IAS) 11 " " | 28.12.2015 N 217 |
22. (IAS) 12 " " | 28.12.2015 N 217 |
23. (IAS) 16 " " | 28.12.2015 N 217 |
24. (IAS) 17 "" | 28.12.2015 N 217 |
25. (IAS) 18 "" | 28.12.2015 N 217 |
26. (IAS) 19 " " | 28.12.2015 N 217 |
27. (IAS) 20 " " | 28.12.2015 N 217 |
28. (IAS) 21 " " | 28.12.2015 N 217 |
29. (IAS) 23 " " | 28.12.2015 N 217 |
30. (IAS) 24 " " | 28.12.2015 N 217 |
31. (IAS) 26 " " | 28.12.2015 N 217 |
32. (IAS) 27 " " | 28.12.2015 N 217 |
33. (IAS) 28 " " | 28.12.2015 N 217 |
34. (IAS) 29 " " | 28.12.2015 N 217 |
35. (IAS) 32 " : " | 28.12.2015 N 217 |
36. (IAS) 33 " " | 28.12.2015 N 217 |
37. (IAS) 34 " " | 28.12.2015 N 217 |
38. (IAS) 36 " " | 28.12.2015 N 217 |
39. (IAS) 37 " , " | 28.12.2015 N 217 |
40. (IAS) 38 " " | 28.12.2015 N 217 |
41. (IAS) 39 " : " | 28.12.2015 N 217 |
42. (IAS) 40 " " | 28.12.2015 N 217 |
43. (IAS) 41 " " | 28.12.2015 N 217 |