103 ( , 2004 .) , 1 2005 . . . ( , 2004 .) , 1 2005 ., , (IAS) 32 ( 2003 ). , 1 2005 ., .
103 , 2(j), , 1 2006 . . (IFRIC) 5 " , , " , .
103 " " ( 39 (IFRS) 4), 2005 ., 2(e) (h), 4, 47 AG4, AG4A, 9 3. , 1 2006 . . . , (IAS) 32*(2) (IFRS) 4.
103 (IAS) 1 ( 2007 .) , (IFRS). 26, 27, 34, 54, 55, 57, 67, 68, 95(a), 97, 98, 100, 102, 105, 108, AG4D, AG4E(d)(i), AG56,AG67, AG83 AG99B. , 1 2009 . . (IAS) 1 ( 2007 .) , .
103D (IFRS) 3 ( 2008 .) 2(f). , 1 2009 . . (IFRS) 3 ( 2008 .) , . , , , (IFRS) 3 ( 2008 .). , 65-65 (IFRS) 3 ( 2010 .).
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103 (IAS) 27 ( 2008 .) 102. , 1 2009 . . (IAS) 27 ( 2008 .) , .
103F , , 1 2009 . . " , " ( (IAS) 32 (IAS) 1), 2008 ., , 2 .
103G AG99BA, AG99E, AG99F, AG110D AG110 , 1 2009 . , (IAS) 8 " , ". . " " ( (IAS) 39) , 1 2009 ., .
103 " " ( (IAS) 39 (IFRS) 7), 2008 ., 50 AG8 50B-50F. , 1 2008 . . 50, 50D 50 1 2008 . , 1 2008 . , , . 50, 50D 50 1 2008 .
103I " - " ( (IAS) 39 (IFRS) 7), 2008 ., 103. , 1 2008 . .
103J , 12 " " ( (IFRIC) 9 (IAS) 39), 2009 , , 30 2009 . .
103 2(g), 97, 100 " (IFRSs)", 2009 . 2(g), 97 100 , 1 2010 . . AG30(g) , 1 2010 . . . , .
103L []
103 []
103N " ", 2010 ., 103D. , 1 2010 . . .
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: (IFRS) 10 " " (IFRS) 11 " " 103,
103 (IFRS) 10 (IFRS) 11 " ", 2011 , 2(), 15,AG3, AG36-AG38 AG41(a). (IFRS) 10 (IFRS) 11.
: (IFRS) 13 " " 103Q,
103Q (IFRS) 13, 2011 , 9, 13, 28, 47, 88, AG46, AG52, AG64, AG76, AG76A, AG80,AG81 AG96, 43 48-49, AG69-AG75, AG77-AG79 AG82. (IFRS) 13.
104 , 105-108. , , , . , , .
105 , . , , (. (IAS) 1 ( 2007 .)). :
(a) ;
(b) , .
105 11, 48, AG4B-AG4K, AG33A AG33B 2005 . 9,12 13 , 1 2006 . . .
105 , 11, 48, AG4B-AG4K, AG33A AG33B 2005 . 9, 12 13 , 1 2006 .
(a) , , , . 1 2005 ., 1 2005 ., , 1 2005 . 91, , , , , , .
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(b) , (), , .
(c) , , , . , .
(d) , (), , .
105 , 11, 48, AG4B-AG4K, AG33A AG33B 2005 . 9, 12 13 , 1 2006 .
(a) , , , . , .
(b) , , .
(c) , (), , .
105D , 105 105, , , , , , , , , 9(b)(i), 9(b)(ii) 11 , , , , 9(b)(i), 9(b)(ii) 11, .
106 , 15-37 AG36-AG52 , , 107. , (IAS) 39 ( 2000 .) , 1 2004 ., , .
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107 106, , 15-37 AG36-AG52 , , , , , (IAS) 39 , , .
107 104, , AG76 AG76A, :
(a) , 25 2002 .;
(b) , 1 2004 .
108 , , , , . , , , ( ) , , , , .
108 80 AG99A AG99B , 1 2006 . . ,
(a) , ,
(b) , (.. , ),
(c) , , ,
() 80 AG99A AG99B.
108 AG99B , 80 AG99A.
108 " (IFRS)", 2008 ., 9, 73 AG8 50. 80 " (IFRSs)", 2009 . , 1 2009 . . , 9 50 , 2005 ., 105. . , .