:
IAS (International Accounting Standards) ̳ () ;
GAAP US (Generally Accepted Accounting Principles) (. 1.1).
60- . , . , ().
. , [402]. .
, , 1973 ( ) . 볿, , 䳿, , ͳ, ͳ, , , , .
() |
GAAP US (Generally Accepted Accounting Principles) |
IAS (International Accounting Standards) |
̳ () |
(FASB Financial Accounting Standards Board) |
(IASB International Accounting Standards Board) |
㳿 |
() |
. 1.1.
. 1.2 . , 19731999 . , .
- |
Գ |
(IASC Foundation) |
(SAC) |
(IASB) |
(IFRIC) |
. 1.2.
, , , . , , .
|
|
³ , , , . , , .
, ̳ . IASB 5 % , 95 % , [382].