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-: ..., ..
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堠 6
1. 蠠 7
1.1 蠠 9
1.2 蠠 11
1.3 Π 12
1.4 13
1.5 蠠 14
1.6 蠠 15
2. () . , GAAP 19
2.1 - 20
2.2 21
2.3 21
2.4 (GAAP) (IAS) 22
2.5 (GAAP) 27
2. 6 , , gaap 29
2.7 gaap 32
3. , IAS 1, 34, 7, 14 35
3.1 ࠠ 37
3.2 蠠 39
3.3 蠠 45
3.3.1 1 " " 47
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3.3.2 34 " " 50
3.3.3 7 " " 54
3.3.4 58
3.3.5 ࠠ 59
3.3.6 14 " " 61
4. , () , IAS 2, 38, 16, 17, 36, 37 62
4.1 ࠠ 67
4.2 74
4.3 ࠠ 81
4.4 ࠠ 84
4.5 85
4.6 (-37) 86
5. () , , IAS 7, 38, 11, 18, 20 88
6. IAS - 19 " ", IAS - 26 " " 91
6.1 19 컠 98
6.2 젠 102
6.3 : 蠠 104
6.4 蠠 107
6.5 : ࠠ 113
6.6 蠠 114
6.7 蠠 115
7. , IAS -21 " ", IAS -29 " " 119
7.1 21 121
7.2 21 122
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7.3 29 125
8. , , 蠠 128
8.1 蠠 130
8.2 , 蠠 130
8.3 , 蠠 131
9. 24, 27, 28, 31, 40 132
9.1 133
9.2 頠 136
9.3 ⠠ 141
10. 蠠 142
10.1 Π 142
10.2 Π 143
10.3 MCO (IFRS) 1 λ 144
10.4 蠠 146
11. ⠠ 150
11.1 , 蠠 152
11. 2 156
11.3 157
11. 4 堠 158
11. 5 頠 158
11. 6 159
11. 7 ⠠ 164
12.
12.1 166
12.2 頠 169
12.3 177
13. ⠠ 179
13.1 181
13.2 蠠 187
14. ⠠ 193
14.1 蠠 194
14.2 蠠 202
14.3 蠠 210
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15. à 216
15.1 , à 216
15.2 223
15.3 ࠠ 228
15.4 233
15.5 237
16. 247
16.1 251
16.2 蠠 260
265
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