Entry

For the rest of the years, the financial zmist cost, the order of preparation and that filing were recognized as significant changes. The most obvious of these transformations is the transition of companies to the MSFZ, which is three years old. In the rich regions of the MFZ, it has already been stagnating for a long time, with the number of companies planning such a transition, constantly increasing. For the rest of the information about the transition of different countries from national accounting standards to the IFRS can be found on the site pwc.com/usifrs for the additional Interactive IFRS adoption by country map.

In the rest of the hour, there was a commemoration of the rіven inflow on the MSFZ of political podіy. The situation with the Greek government, the problems in the banking sector and the testing of policies and the supply chain have led to an increased pressure on the retailers of standards, in the event that changes are made to standards, we are moving forward to standards that regulate the shape of financial instruments. Slightly moving, that this vice is not accepted at the next hour. The Board of the International Financial Standards Committee (IMSFZ, eng. IASB) is actively working on the solutions to these problems, so that we can assess the introduction of new changes to the standards, and this process can be carried out for the next few months.

Principles of accounting form and stosuvannya IFSO

The Board of the CMPF may renew the adoption of the ISPF and the approval of the interpretation of these standards.

It is expected that the MSFZ should be staunched by enterprises, orienting the withdrawal of income.

The financial results of such undertakings reflect information about the results of the activity, the financial situation and the cost of pennies, the cost for a wide number of employees in the process of accepting financial decisions by them. Shareholders, creditors, hired practitioners, and solicitations are included in such short-term employees. The latest set of financial records includes the following:

• balance (a note about the financial camp);
• zvіt about maternity income;
• description of oblіkovoї politiki;
• Notes to financial status.

The concepts laid down as the basis for the practice of accounting form are consistent with the IFRS, and are included in the “Conceptual Ambushes of Financial Value”, published by the IMSF Rules in the spring of 2010 (hereinafter referred to as the “Concept”). This document is replaced by itself “Fundamentals of preparation and filing of financial excellence” (“Fundamentals”, abo “Framework”). The concept includes the following divisions:

• The goals of preparation of financial recognition of the global recognition, including information about economic resources and the need for entrepreneurship, which are mentioned.
• Acceptance that calls (changes are made before the distribution).
• These are the characteristics of core financial information, as well as the originality and the truthful presentation of information, as well as the expansion of the obvious characteristics, which include summation, perevіryuvanіst, ownness and intelligence.

Other divisions of the “Basics of preparation and filing of financial education”, issued in 1989 (changes are made before the document), include the following:

• fundamental allowance, the principle of non-permanent activity of business;
• elements of financial brilliance, among which there are estimates of the financial state (active, crop and capital) and assessments of the results of activity (income and spending);
• recognition of the elements of financial status, including the immovability of the future benefits, the superiority of the assessment and the recognition of assets, crops, income and profits;
• assessment of elements of financial position, including nutritional assessment for historical rank and alternative options;
• the concept of capital and the subtraction of the value of capital.

Schodeli Rydilіv Concepts, to see Zmіni, the right-hand of the KMSFZ VIPRATOVILE STANDARD FOR PІDPRYUMY, SHO ZITOTUє, THAT DOCTOR FOR COLLECTRY FOR THE EXHIRT RIDDILAKHSIA, INVESE IS Eleventnya that disclosure of information, fundamental concepts (such as a business model, identity of appearance, continuity of activity of business, and sublimation of the value of capital).

First stoppage of the IFRS - IFRS 1

When perehodі od natsіonalnih standartіv buhgalterskogo oblіku to MSFZ pіdpriєmstvo Got keruvatisya vimogami MSFZ 1. Tsey standard zastosovuєtsya to pershoї rіchnoї fіnansovoї zvіtnostі pіdpriєmstva, skladenoї vіdpovіdno to vimog MSFZ, that to promіzhnoї zvіtnostі, podanoї vіdpovіdno to vimog MSFZ (IAS) 34 "Promіzhna fіnansova zvіtnіst »for a part of the period, which is considered the first financial position of the MSFZ. The standard is also zastosovuetsya to subprinciples with "repeated first zastosuvanni". The main help is to ensure the full zastosuvanni of all MSFZ, as if they were calling the date. However, there are some neobov'yazkovyh zvilnen and obov'yazkovyh vynyatkіv, pov'yazanih іz retrospective zastosuvannyam MSFZ.

There are standards that are being pushed around by the KSSF Board, which in retrospect can be caused by too great practical difficulties, or it can lead to a vindication of losses, which will turn out to be a benefit for koristuvachivs. Visvolennia є neobov'yazkovimi.

You can zastosovuvatisya whether or not all the fluctuations, or you may not be zastosovuvatsya even from them.

Neobov'yazkovі zvіlnennya sussuyutsya:

• common business;
• fair vartosti as a smart first varity;
• accumulative difference in case of repayment for a foreign currency;
• combined financial instruments;
• activation and goitre of daughter enterprises, associated enterprises and joint enterprises;
• classification earlier than known financial instruments;
• operations that transfer payments, that are based on shares;
• estimates of the fair value of financial assets and financial goiter in case of primary recognition;
• insurance contracts;
• reserves for liquidation, come in and restocking at the warehouse vartosti of the main supplies;
• orendi;
• concession grants for the provision of services;
• vitrat on positions;
• investments in subsidiary enterprises, jointly controlled enterprises and associations of enterprises;
• possession of assets transferred by clients;
• repayment of financial goiters with share instruments;
• severe hyperinflation;
• sleepiness;
• Vitrat on rozkrivnі roboti.

Vinyatki are stuck in the spheres of appearance, in some retrospective zastosuvannya could MSFZ be considered under-social.

Point below the vinnyatki є obov'azkovymi:

• appearance of hedging;
• rozrahunkov's assessments;
• pinning recognition of financial assets and goiter;
• uncontrollable parts;
• classification and assessment of financial assets;
• vbudovani pokhіdnі financial instruments;
• state positions.

Comparative information is prepared and submitted on the basis of the IFRS. In the meantime, all harvests that are blamed for the first zastosuvannya of the MSFZ are recognized from the unspoiled surplus cob of the first given at the warehouse for the MSFZ period.

It is also necessary to file a star for the singing articles at the link with the transition from national standards to the ISFZ.

Submission of financial statements - IFZ (IAS) 1

short info

Metoyu financial zvіtnostі є nadannya іnformatsiї, yak bude korisna koristuvachami after praised by them ekonomіchnyh decisions. Metoyu ISFZ (IAS) 1 є security of the totality of the filing of financial zvіtnosti, both with the financial zvіtnіstyu of business for the previous periods, and with the financial zvіtnіstyu of other businesses.

Financial responsibility is to be formed on the basis of an allowance for the uninterrupted activity, for the sake of resignation, if there is a possibility of liquidation of business, to attach this organizational activity, or to stop the activity under the rank of alternatives. Kerіvnitstvo skladє finansovu zvіtnіst z urakhuvannya principle narahuvannya, crіm іnformatsії pro ruh koshіv.

There is no established financial status format. However, in the main forms of financial rank and notes before them, there may be a minimum disclosure of information. Help from zastosuvannya IFZ (IAS) 1

Financial zvіtnіst rozkrivaє vіdpovіdnu іnformatsiyu for the previous period (pіvnyalnі dіnі), after vignatkiv vpadkіv, if the ISFZ or yogo rose'clarification is allowed or else it should be changed.

Sounds about financial position (balance)

The sound of the financial camp is in the financial camp of the undertaking of the singing hour. TOTRY VIMOG SHOD COVERNA ONFORMA, KERIVNIKTVO MO MOZE DOTRIMATSIVE MANUAL SUZHEZHEN SHODY FREE ÁBOVANNYE, THERE NIME PROGRAM OF VICTORY VICTERNY VERTICAL ABOUT HORZORDAL FORMAT, AND TAGOR PROTEM SHAK COLLASIFІKATSINA GROUP MAY BUTI BUTI ROSKRITE in the main sound and notes.

The balance may have but only a few of the following stats:

• Active: main assets; investment mining; intangible assets; financial assets; investments that are covered by the method of share participation; biological active; deposit of taxable assets; activate from the flow tribute for the surplus; stock up; trade and other debt collection, as well as costs and their equivalence.
• Capital: the release of capital is the reserve that lies before the masters of the maternal undertaking, as well as non-controlling parts of the population, presented at the warehouse of the capital.
• Goiter yazannya: vіdstrochenі gifts of goiter yazannya; goiter yazannya shodo flow tribute for surpluses; financial goiter; reserve; trade and other creditor debts.
• Assets and goiter, classified for sale: sum of assets, which are classified as recognized for sale, and assets, included up to groups of vibuttya, which are classified as recognized for sale; Goiter, included up to groups of vibuttya, which are classified as recognized for sale, are subject to IFRS 5 “Dovgostrokovі assets, recognized for sale, that is assigned activity”.

Werewolves and non-negotiable assets, as well as short-line and long-term goiter, are found in the stars as well as classificatory groups, for a vinnyatkiv, if the submission of information, is based on the level of liquidity, and secures the superficial form of the language

Zvіt about sukupny income

A note about the current income is the result of the activity of the enterprise for the singing period. Businesses can, on their own choice, display this information in one or two stars. In the case of the inclusion of information in one category, the sum total income is to include all the income stats and gross income, as well as the skin component of the other total income, all components that are classified according to their nature.

Under the hour of preparation of two calls, all components of the surplus or the brisket are shown at the surcharges and rations, after which they follow the surplus income. Vіn is based on the sum of the sum of the sum of the surplus of bitcoins for the summer period and it reflects all the components of the other total income.

Stats, yak

Razdіl about pributki and zbіtu zbіtu zvіtu pro sukupnyj income is to blame as a minimum include the following stats:

• vitorg;
• spend money on finance;
• a part of business at a profit from a mix of associative businesses and joint activities that are protected by the method of share participation;
• vitrati z podtkіv;
• the sum of the surplus or the surplus after the taxes due to the attached activity, including the surpluses or the surplus after the taxes, recognized as a result of the assessment of the fair value for the deduction of the surplus on sales (or after the deduction) of the assets or the groups,

Additional statutes and headings should be included to the bottom of the heading, as such a contribution to the understanding of the financial results of the business.

Іstotnі statti

The nature of that sumi of summative articles of income and vitrate is rozkrivayutsya okremo. Such information can be filed at the top or at the notes to the financial level. Similar income/withdrawals may include withholdings related to restructuring; Utsіnku reserves chi vartostі main zasobіv; narahuvannya posovnyh vimog, as well as income that witrati, tied to vibutty of non-negotiable assets.

The smallest income

In early 2011, the IMSF Board published the "Submission of articles of other gross income (Amendments to IFAS (IAS) 1)". Tsі amendments transfer podіl articles іnshoy total income to tі, if nadalі will be reclassified to the warehouse surplus chi zbitka, that ti that will not be reclassified. These amendments will be expanded on the Russian telephone periods, which begin on the 1st March 2012, the date of that date.

The enterprise can give information about the correction of the hour of the reclamation of other components of the total income.

The undertaking can give components of the smaller total income from the sum either (a) for the deduction of tax effects, or (b) up to the deductible tax effects from the return of the total tax for these articles with a full sum.

A note about changes in capital

Pointed below stats are displayed in the article about changes in capital:

• a sizable sukupny income in the period, showing the okremo pіdbagovі sumi, like stosuyutsya vlasniks of the maternal undertaking of the city and to uncontrollable parts;
• for the skin component of the capital, the effect of retrospective zastosuvannya or retrospective reparation, recognition is clear up to ISFZ (IAS) 8 “Oblіkova policy, changes in accounting estimates and pardons”;
• for the skin component of the capital of the balance sheet vartosity on the cob and the end of the period, with okremim rozkrittyam change, umovlenih:
  • statty pributku chi zbitku;
  • articles of other total income;
  • operations with the hairdressers, which are due to this quality, with the adjudication of the foreigners, broken by the hairdressers, that I have been slandered by the hairdressers, as well as changing the part of the participation in daughter enterprises, which does not lead to loss of control.

The undertaking may also pay the sum of dividends, which is known as paying for the retribution of the Vlasniks for a protracted period, that payment of the sum of dividends from the rozrakhunka per share.

Zvіt pro ruh koshtіv

The word about the current costs is looked at in a separate section dedicated to the widows of ISFZ (IAS) 7.

Notes to financial status

Notes on an unknown part of the financial background. Notes to keep the information, as additional information about sumi, rozkritu in other forms of zvіtnostі. They include a description of the oblіkovoї politiki, as well as summaries of estimated values ​​and judgments, disclosure of information about capital and financial instruments that transfer goiter to vikupu, classified as capital.

Public policy, changes in accounting estimates and pardons - IAS (IAS) 8

Acceptance of the stagnant position of the oblіkovoї policy is viable to the extent of the ISFZ, yakі zastosovuyutsya to specific minds of yoga activity. However, in certain situations, the standards give room for choice; There are also other situations, in some MSFZ do not give statements in order of appearance. In such situations, care can be reversed in the face of the policy independently.

Kerіvnitstvo, basing on their professional judgement, expands and stagnant appearance policy with a method of securing the removal of objective and superfluous information. Nadіyna іnformatsija can є such characteristics: truthfulness of statement, priority zmіstu over form, neutrality, obachnіstі і povnota. In razі vіdsutnostі standartіv MSFZ abo їh іnterpretatsіy, SSMSC mozhut Buti zastosovanі in spetsifіchnih situatsіyah, kerіvnitstvo Obey rozglyanuti mozhlivіst zastosuvannya vimog, peredbachenih in MSFZ for virіshennya analogіchnih abo similar power, i lishe pіslya tsogo rozglyanuti viznachennya, kriterії viznannya, metodologії otsіnki aktivіv, goiters' yazan, income and witrat, installed in the "Conceptual ambushes of financial fame". Krіm tsgogo, kerіvnitstvo can be taken to the respect of the remaining appointments of other bodies, as it expands the standards of the form, other supplementary literature, assigned to the accounting form, and also the practice adopted in the gallery, as it does not supersede the provisions of the ISFR.

The oblikova policy is guilty of zastosovuvatisya consequently for similar operations and subdivisions (with a little change, if any standard allows or specifically requires something else).

Change the appearance policy

Changes in the public policy, due to the adoption of the new standard, are subject to compensation up to transitional provisions (as it is known), established within the framework of this standard. Although there is no special procedure for the transition, the change of policy (obv'yazkova or voluntary) is shown retrospectively (to help correct the introductory surpluses), for the sake of a vinnyatkiv, if it is impossible.

Issuance of new / looked over standards, as if they had not yet gained decency

Call the standards published before the term of their zastosuvannya. Until the end of the date, the degree of distinction reveals the fact that there is a new / revisited standard, which is necessary for the activity of business, discharges, even if it has not yet gained rank. It is also necessary to disclose information about the possibility of first drafting a new / revised standard for the financial soundness of a company based on actual data.

Changes in accounting estimates

PІDPRIEMIYSII ORDIO TA VISNAYA ACCOUNTING IN THE DETERMINE OF THE PERSPECTIVE VIMINIE INSIVE OF QMINI OUTSINKOK IN WASTERIY SCIENCE ABOUT ABOUT ABOUT ABOUT STRIMENT PERIOD, IN THE CLEAN INFUTY INVISION (perigod Changes in estimates led to changes in assets, crops or capital. In such a time, the recognition is made by the way of the variance of the variance of the active assets, the goiter or the capital in the summer period, in which the change was made.

Pardons

Pardons from financial zvіtnostі can be blamed for wrong or wrong interpretation of information.

Pardons, manifested in the coming period, are pardons of the early stages. Іstotnі pardons of the previous years, revealed in the current period, are corrected retrospectively (so for the additional correction of introductory pokasnіkіv, nachebto the zvіtnіst of the previous periods did not avenge the pardons), for the blame of the vipadkіv, if it is impossible.

Financial instruments

Introduction, goals and scope

The following five new standards are expanding on financial instruments:

• IFRS 7 “Financial Instruments: Disclosure of Information”, the subject of any disclosure of information about financial instruments;
• IFRS 9 Financial Instruments;
• ISFR 13 “Estimation of fair value”, in which information is submitted on the evaluation of fair value and other possible disclosures for financial and non-financial items;
• ISFZ (IAS) 32 “Financial Instruments: Submission of Information”, the subject of any separation of crops and capital, as well as mutual investments;
• IAS 39 “Financial Instruments: Recognition and Evaluation”

Meta Wedgered P'yati Standard Polyajaє in the same time, Proschi Achettektsky Vimoga, Schodnovychi ІнSTRUMVIV, In the same Number of Rossenzuvnya Zobov'KAK, Vannanny, Vypinennya Vnunny, Otsіnka, Region Hedzuvannya, O.

Standards may have a wide scope of zastosuvannya. Їhnya Diya Same on the VII TIPI FINANSIKH ІнSTRUMTIVIV, Inspirations of Debіtransca Fence, Creditorscia fenced, Іnvesії in Oblіgatsії Tu Aktsії (for the Vinnyatkom Plisi in Docharnіkh pіdpromsov, asotyovyovanyov, the spіlniy p_dprintschi), the Posikovti. The stench is also zastosovuyutsya before the first contracts for the purchase or sale of non-financial assets (such as syrovinn goods), for which there may be a net-rozakhunok for additional costs or other financial instrument.

Classification of financial assets and financial goiter

The method of classifying financial instruments, the provisions of IFAS (IAS) 39, defines the method of further assessment and the method of adjusting the upcoming changes in the assessment.

Prior to the recruitment of the rank of IFRS (IFRS) 9 in the accounting form of financial instruments, financial assets are classified according to the following categories (for example, from IFRS (IAS) 39): financial assets, which are assessed for fair merchandise; investments, which are reduced to maturity; positions and debtor debts; financial assets, currently for sale. When classifying financial assets, it is necessary to insure the following factors:

• What are the flows of money that are generated by a financial instrument that changes constantly? Which instrument has a redemption date?
• What assets are recognized for sales? Chi can namir kerіvnitstvo utrimuvati іnstrumenti until repayment?
• What is the financial instrument of the worse, or should we take revenge on the worse financial instrument?
• What instrument is an instrument on the active market?
• What classifies the instrument's keystone in a specific category of recognition?

Fіnansovі zobov'yazannya otsіnyuyutsya for fair vartіstyu, zmіni yakoї vіdobrazhayutsya at skladі pributku abo zbitku, Yakscho stink viznachenі yak takі (fallow od rіznih drain) for priznachenі torgіvlі abo Je pohіdnimi fіnansovimi іnstrumentami (per vinyatkom vipadkіv, if pohіdny fіnansovy іnstrument Je fіnansovoyu please ) guarantees or as a fault of appointment as a hedging tool and effectively practise). Otherwise, stinks are classified as other financial goiters.

Financial assets and goiter are assessed for the fair value of the depreciated rate of deposits in the current classification.

Changes of warehousing are either at the expense of surpluses and bribes, or at the warehouse of another total income.

Reclassification of transferred financial assets from one category to another is allowed in the borders. When advertising, it is necessary to disclose information with low points. Pokhіdnі fіnansovі _іnstrumenti і іnstrumentа, іkі bіlі clasifіkovіnі within the opії ї fair vartoї іk "assessed іn the fair varіstі, zmeni yakoї vіdobrazhayutsya pribіtku chi krutku", do not pіdlyagayut reklаsifії.

See the main characteristics

Financial instruments include a variety of assets and goiters, such as debt collection, creditor collection, positions, debt collection, associated with financial leasing, and other financial instruments. The stinks are recognized and assessed in accordance with ISFZ (IAS) 39, information about them is disclosed in accordance with ISFZ 7, and information about the assessment of fair vartosti is disclosed in accordance with ISFZ 13.

Financial instruments with a contractual right or a taxpayer to withdraw or pay a sum of money or other financial assets. Non-financial statutes may be more in the middle, not contractually set to future penny flows.

Financial asset - tse koshti; secured by the agreement the right to take away the cost of other financial assets from another business; secured by the agreement the right to exchange financial assets or financial goals with other business on the minds, potentially viable for business, or the tool of the tool of other business.

Financial goitre - tse obumovlena agreement goiter to transfer money to another financial asset to another enterprise chi goiter to exchange financial instruments with the least enterprise for the minds, potentially ignorant enterprises.

A share instrument is an agreement that confirms the right to a surplus share in the assets of the enterprise, which was lost after the regeneration of all crops.

Pokhіdny financial instrument - the same financial instrument, the variance of which is indicated on the basis of a reliable price and the price index; I need a small cob of investment, which is not needed; rozrahunki at a new one are zdіysnyuyutsya at a future one.

Financial goitre and capital

Classification of a financial instrument by an emitent either as a goiter (borgian instrument), or as a capital (private instrument) can be included in the indicators of the plateau capacity (for example, the coefficient of transfer of positional assets to the government capital) and income. Tse can also be thrown into the dominion of special minds of credit facilities.

The key characteristic of the goiter is those that, according to the contract, the issuer is guilty (otherwise, they can be vimagati) to pay the owner of such an instrument, or to transfer other financial assets, so that the debt cannot be lost. For example, a bond position, for which the issuer of the goiter needs to pay the payment of hundreds of dollars, and to pay off the bonds of a penny, є financial goiter.

The financial instrument is brought up to the category of capital, as it establishes the right to a share in the net assets of the issuer after the repayment of all taxes, otherwise it seems, as the issuer is not required to transfer the assets to the contract. Zvichayní shares, as if they were to be paid, are left on the issuer's court, as a butt of share-holding financial instruments.

In addition, such classes of financial instruments can be recognized as capital (with such a recognition of the pre-trial minds of singing minds):

• financial instruments with the right to reversal sale (for example, part of the participants in cooperatives or part of partnerships);
• tools (or їх vidpovіdnі components), like goiter, pay the vlasnik іnstrumenta sum, a proportionate part of the net assets of the company, less at the time of the liquidation of the company (for example, deaki see the shares issued by the companies from the established term).

Submitted by the issuer of financial instruments on borgovі and shares are based on the substance of the instrument established by the agreement, and not on its legal form. Tse means that, for example, privileged shares that require redemption, as for their economic nature, are similar to bonds, are insured similarly to bonds. In this way, privileged shares that are subject to redemption are classified as goiter, and not as capital, regardless of those that, from a legal point of view, the stink of shares of the issuer.

Other financial instruments may not be as simple as they are seen above. For a specific skin type, a detailed analysis of the characteristics of a financial instrument is necessary for the most important classification signs, especially for the improvement of the fact that financial instruments can be combined with elements of both a share and a borg instrument. In the financial position, the borgo and the partial components of such instruments (for example, bonds that are converted at a fixed number of shares) are added together (the partial component of the representations of the option to convert at the time of satisfaction with all qualification characteristics).

Vіdobrazhennya vіdsotkіv, divіdendіv, dvodіvіv zbіtkіv y zbіtі pro priproktі and zbіtki ґruntuєtsі ї svіdpovіdnogo financialії іnstrumentu. Yes, yay preferred share If there is a borgo instrument, then the coupon is vibrated like a vitrata. First of all, a coupon that pays for the issuer's trial for an instrument that looks like a share, looks like a rose to capital.

Viznannya that pinned viznannya

Vyznannya

The rules of recognition for financial assets and crops are not collapsible. Acceptance is the responsibility of financially activating the goiter at that moment, if it becomes a party to the contractual agreements.

Pripinennya vyznannya

Appointment of exclusion - the same term, which is attributed to the moment of write-off from the balance sheet of the financial asset of the need. Qi rules are folded at zastosuvanni.

activi

A company that is the owner of a financial asset can get additional funds for financing its activities, winning over a financial asset as a security, or as a main source of funds, from which payments will be made to the borg. WIMOGS OF MSFZ 39 SHOPINNY VIPNANDNA WINDING, CHERE OPERCHIA SALE FINANCE ACTIVE ACTIVE (VNASLDODDODS OF PІDPRIEMISTY OF PRIPISEє їSH VISNANNAYA) ABO ACTINGS OF FINANSUVANYA PIID TRAINS OF ACTIVES (STIP VIPADKO VIPADKOVYY VISAKOKO KOVIV'YAKH NADІYISHI).

We can forgive such an analysis. For example, it is obvious that a financial asset is deducted from the balance sheet after this insane transfer of independent business to a third party without any additional goiters to compensate for the risk of the asset without saving the rights to participate in this income. І navpaki, pripinennya vyznannya є it is inadmissible, as the asset was transferred, but, according to the contract, all the risks and potential income from the asset were forfeited for undertaking. However, for rich others, the interpretation pleases folding. Securitization and factoring operations are examples of folding operations that are written off from the balance of the demanded transaction.

Goiter

The undertaking can be charged (written off from the balance sheet) to the financial loan less than after the first repayment, then if the loan is paid off, canceled, or attached to the contract from the end of the term of the loan, or to the creditor’s debt to the debtor by law.

Estimation of financial assets and crops

Vіdpovіdno up to ISBO 39, all financial assets and financial goiters are assessed for fair value for the first due date (plus the cost for the sake of the financial asset or financial goiter, which is not against for a fair amount of income, or a beat). The fairness of the financial instrument is the price of the favor, so the fairness of the transferred grapes is fair. For example, in certain conditions, the price may not seem fair. In such situations, it is fair to judge the fairness of the river on the basis of the data of the flow of water with similar tools, or on the basis of the technical models of the assessment, vicoristing in them is less than the data available for the watchfulness of the markets.

Estimation of financial instruments after the current cob expiration date to fall into the current cob classification. All financial assets after the first maturity are valued for a fair price, for a blame position and debtor's billing, as well as assets that are reduced to maturity. In vintage cases, share instruments are also not re-evaluated, the variety of which cannot be overestimated is fair, as well as similar tools associated with these share tools, which are not quoted, are rozrahunki for some of the responsibilities of the active supply chain.

Positions and receivables and investments, which are reduced to maturity, are valued for amortized rate.

Amortized the cost of a financial asset or a financial crop is charged for the additional effective rate method.

Financial assets, declared for sale, are valued for a fair price, change if they are selected at a warehouse with a smaller total income. In case of borgovyh іnstrumentіv, nayavnyh for sale, vіdsotkovі income vіdnyatsya rahunki pributkіv zbіkіv z vikoristannymi method іfektivnoї ї іdsotka. Dividends in the form of share instruments, which are currently for sale, are shown on the account of profits and losses at the time of the establishment of the rights of the sack on their withdrawal. Pokhіdnі іnstrumenti (including vbudovanі pokhіdnі ііnstrumenti, scho pіdlyagayut okremy opіnі) are rated for fair varіstyu. Surpluses and profits, which are blamed on the change in the fair value of the fair value, are known from the news about the profits and profits, for the change in the fair value of the hedging instruments in case of hedged flows of pennies or hedged investments.

Financial crops are valued at amortized rate using the effective rate method, since they are not included in the category of crops, which are valued at a fair rate, change if they are at the warehouse or surplus. Іsnuyut deyakі vynyatki vyglyadі zobov'yazan schodo vidachі credit and agreements financial guarantees.

Financial activity and financial goals, designated as a state, which are hedged, can lead to an additional adjustment of the balance sheet vartosti to the position of the hedging appearance (div. split about the hedging appearance).

Us financial assets, after a blame for a fair price, change what they see in the warehouse for that surplus, change the price. As a rule, there are objective signs that the financial asset is known, and the effects of cash flow are recognized from the news about profits and cash flows.

Additional financial instruments included in the main agreement

Deyakі financial instruments and other agreements will be combined with other financial instruments in one agreement. Part of the agreement, which is a financial instrument, is called a financial instrument.

The specificity of such an instrument lies in the fact that the deeds from penny flows in the contract are changed similarly to independent financial instruments. For example, the denomination of bonds can change overnight with the exchange rate index. І here vbudovaniya pokhіdny financial instrument є borgovіm pokhіdniy finansovіm іnstrument, the basis of which is to lie vіdpovіdny stock exchange index.

In case of poor financial instruments, which are not closely related to the main contract, they are seen as self-supporting financial instruments (that is, as an assessment for a fair rate, change if they are at the warehouse). Vbudovanie pokhіdnі finansovі іnstrumenti not є "tіsno po'yazanimi", yakshcho їhnі ekonomіchnі characteristics of tariffs do not change with characteristics of tariffs of the main contract. In MSBO 39, impersonal applications have been introduced, which help to signify, win over the mind.

Analysis of contracts for the potential for future financial instruments is one of the most important aspects of IAS 39.

The appearance of hedging

Hedging is a cost-effective operation based on a financial instrument (sound like a cheap one), aimed at lowering (partially or externally) the risks of hedging. So the titles of the appearance of hedging allow you to change the hour of recognition of income and profits for the hedged item or the hedging instrument in such a manner that the stench was recognized from the recognition of profits and profits in that very cloud period, with the method of closing the day.

For zastosuvannya oblіku hedzhuvannya pіdpriєmstvo Got zabezpechiti dotrimannya minds the following: (a) on the cob hedzhuvannya formally viznachayutsya that dokumentuyutsya vіdnosini hedzhuvannya mіzh іnstrumentom hedzhuvannya that kvalіfіkovanoyu hedzhovanoyu statte that (b) on the cob hedzhuvannya that protyagom usogo termіnu hedzhuvannya neobhіdno demonstruvati scho.

There are three types of hedging:

• hedge fair vartosti - hedzhuvannya stubbornness to the risk of changing the fair vartosti recognized asset or goiter or hard hard goiter;
• hedging flows of penny koshtіv - hedging schilosti up to the risk of change of future flows of penny koshtіv, connected with the recognition of an asset or goiter, firm goiter or a predicted operation, imovіrnіst like a bigger one;
• hedging of net investments – hedging of the currency risk in part of the net investments in foreign activities.

For hedging, the fair value of the article that is being hedged is adjusted for the amount of income, or the amount that can be seen to risk, that is being hedged. Correction is known from the knowledge about profits and losses, which deviately compensates for the difference in income or for the difference in the hedging instrument.

The profits of that profit in the hedging tool of costs, the effectiveness of which bula is installed, are recognized in advance from the warehouse of the other total income. The amount included before the smallest gross income is the least indicator of the fair value of the hedging instrument and the hedged item. There, de іnstrument hedzhuvannya can be more fair varіst, nizh stattya, scho hedzhuєtsya, raznitsa vіdobrazhaєєєєєєєєєєєєєєєєєє in warehouse surpluses or stock as a demonstration of the inefficiency of hedzhuvannya. In the case of income or withholding, in the other total income, they are reclassified into profit or surplus, if the article is hedged, it flows into the name of surpluses and surpluses. Yakscho hedzhovana statte Je prognozovanim pridbannyam nefіnansovogo asset abo zobov'yazannya, pіdpriєmstvo Got mozhlivіst vibrato yak oblіkovu polіtiku koriguvannya potochnoї vartostі nefіnansovogo asset abo zobov'yazannya on hedzhuyuchy dohіd abo zbitok at the time pridbannya abo zalishiti vіdobrazhennya vіdkladenih hedzhuyuchih dohodіv abo vitrat in kapіtalі that reklasifіkuvati їh the surplus has a surplus, if the article is hedged, vpline to the surplus or the surplus.

The form of hedging of net investments in foreign activities is carried out similarly to the form of hedging of cash flows.

Information disclosure

In the rest of the hour, we discussed the issues of changing the concept and practice of risk management. To assess the risks associated with financial instruments, that management of such risks was developed and introduced new methods. Tsі factors of order іz suttєvoyu volatilnіstyu on fіnansovih Rink, prizveli to neobhіdnostі otrimannya bіlshogo obsyagu vіdpovіdnoї Informácie, zabezpechennya bіlshoї prozorostі information The skhilnіst pіdpriєmstva to rizikіv, pov'yazanih of fіnansovimi іnstrumentami, that otrimannya Informácie about those yak pіdpriєmstvo keruє tsimi rizikami. Financial successes and other investors need such information to form a judgment about risks, how to get a business as a result of winning financial instruments, and about financial income.

ISFR 7 and ISFR 13 provide guidance for disclosure of information necessary for assessing the significance of financial instruments from the point of view of the financial status and financial results of the company, as well as for understanding the nature of the instrument, the stage of risk management. Such risks include credit risk, liquidity risk and market risk. ISFR 13 also requires disclosure of information about the tri-rival hierarchy, fair value assessments, and specific country-specific information about financial instruments that are in the lowest tier of the hierarchy.

Vymogi, po'yazanі z rozkrittyam іnformatsії, zastosovuyutsya not only to banks and financial institutions. The stench is spreading on all undertakings, like financial instruments, inspiring such simple, like a position, debtors and creditors' debt, costs and investments.

IFRS 9

In the autumn of 2009, the CMSF Board published the results of the first part of the three-stage project to replace IAS 39 with the new standard IFRS 9 Financial Instruments. The first part is assigned to the classification and assessment of financial assets and financial goiter.

In March 2011, the Government made changes to the ISFZ 9 and changed the date of the obligatory zastosuvannya to the standard for the rіchnyh svіtny periods, which starts from the 1st of September 2013, to the 1st of September 2015, or after the date of the date. However, at the end of 2013, the Government praised the earlier decision about further elaboration of the obligatory zastosuvannya MSFZ 9, and about those that the date of the obligatory zastosuvannya to the standard may be left without a vote until the completion of the work on the vimogi. Additional delay in IFRS 9, as and before, is permitted. The approval of IPSAS 9 in the EU has not yet been finalized. Rellennnya Torzodeh made Zmіni to the position of the turning first periga, Hoping Zilnennya Vіd Referentially of the Porivnoye Іnformazії T. Ivanovy Novi Vimogi to Roskrittya іnformazії, Scho Delica of the Corringer of Final Halls, the transition to the model of clasifіkatsії such as IFRS) 9.

Below is a brief information about the main benefits of IFRS 9 (at the current editorial board).

IFRS 9 replaces multiple classification models and valuation of financial assets transferring IFRS 39, with a single model that has only two classification categories: depreciated cost and fair value. Classification according to IFZ 9 is determined by the business model adopted by the enterprise for the management of financial assets, and by the contractual characteristics of financial assets.

A financial asset is valued at amortized rate for the completion of two minds:

• the meta business model is applied to the loss of a financial asset for the termination of transfers of cash flows by the contract;
• peredbacheni agreement flow of cash є inclusive of payments of the main amount to the bank and vіdsotkіv.

The new standard of financial assets may be seen in the development of similar instruments from financial assets. The standard is to classify a hybrid (foldable) contract as a single value, either for amortized rate, or for a fair rate, as if transferring cash flows by contract, not only by payments of the main sum to the debtor. Two of troh іsnuyuchih kriterіїv otsіnki for justice vartіstyu perestayut zastosovuvatisya vіdpovіdno to MSFZ (IFRS) 9 oskіlki BIZNES model zasnovana on spravedlivіy vartostі, peredbachaє Obl_k for justice vartіstyu and gіbridnі Treaty, SSMSC not vіdpovіdayut kriterіyam peredbachenih contract Penny potokіv have їh fully obliged to classify as vindicated for a fair varty. Umov’s choice of appearance for a fair rank, transferred to IFAS (IAS) 39, transferred to the new standard - it means that, as before, a financial asset can be classified as a financial asset when initially recognized as a fair rank, change in stock beaten. which significantly changes the number of inconsistencies in appearance. The transfer of assets to the category of financial assets, which are assessed for a fair price, change if they appear at the warehouse with a surplus of stock, saving their inconspicuous character.

ISFZ 9 is blocking advertising from one category into another country, behind the blame of one-on-one changes in the business model of entrepreneurship.

Іsnuє soblivy posіbnik for pov'yazanymi vіdnosynym іnstrumentіv, yakі vrіvnovazhuyut credit rizik, scho often zustrichaєtsya razі іnvestitsіynih transhіv sek'yuritizatsії.

The classification principles of IFAS 9 assume that all share investments are due for a fair rate. However, the firm may have the right to make decisions about the modification of realized and unrealized profits and bitcoins, deducting from the result the change in the fair value of share instruments, which are recognized for trading, at the warehouse and other total income. ISFZ 9 susceptibility for the co-branding of shares that are not quoted, and similar types of financial instruments, but we also hope the valuation can be changed, if the co-branding can be considered as a fair assessment.

The classification and assessment of financial goiters is valid up to INBO 9 has not changed since INBO 39, for a change of vignette, if the company accepts a decision on the assessment of taxation for a fair rate, you can get a warehouse. For such goiters, change the fair rate, which is associated with a change in the level of the power credit risk, it is more likely to be added to the warehouse with a smaller total income.

Sumi at the warehouse of the total income, which lies before the high credit risk, is not transferred until the announcement of surpluses and surpluses to navit at the time of recognition of the goiter and the sale of the additional sums. However, the standard allows transferring to the middle of capital.

As early as, in quiet situations, if the financial instruments are worse, when they are in financial goiter, do not interrupt the close connection with the main contract, under the responsibility of them they see that they are safe under the main contract.

Foreign currencies - ISF (IAS) 21, ISF (IAS) 29

A lot of undertakings can be seen from foreign post-employees and purchases, or to conduct activities in foreign markets. It is necessary to bring up to two main features of the accounting appearance:

• Operations (please) of the acquisition itself are expressed in foreign currencies (for example, those of them, which are being developed jointly with out-of-order post-workers chi clients). For the purposes of filing for financial zvіtnosti tsі operations are expressed in the currency of that economic medium, in which the enterprise maintains its activity (“functional currency”).
• A mother's business can conduct activities abroad, for example, through daughter companies, philanthropies or business associations. The functional currency of foreign subsidies may be referred to as the functional currency of the parent company, and so the form of the record may be in other currencies. Oscilki would be impossible to sum up the indicators, expressed in different currencies, the results of foreign activity and the financial indicators will be converted into one currency - the currency in which the consolidated financial zvіtnіst group is submitted ("currency of the zvіtnosti").

Procedures for resurfacing, which will stop the skin from significant situations, are briefly described below.

Transfer of transactions in foreign currency to the functional currency of business

Transactions in foreign currencies are rescheduled to the functional currency at the exchange rate on the date of the transaction. Changes in foreign currency are active and goiter, which, in pennies or sums of foreign currency, can be won or paid (the so-called pennies or monetary stats balance), to be redeemed for the end of the solar period for the exchange rate for the current date. The exchange rate difference, which is due to such a method for penny stats, is recognized as a surplus or an increase in the annual period. Non-monetary balance sheet items, for which there is no revaluation for a fair value and a change in foreign currency, are compared with the functional currency at the exchange rate as of the date of the effective transaction. As a result of the revaluation of the non-monetary balance sheet to the fair value, the exchange rate as of the date of the fair value was determined.

Resettlement of showings of the financial rate against the functional currency against the currency of the given rate

The variance of assets and crops is rescheduled from the functional currency to the currency of the given star rate at the exchange rate as of the date of the compilation of the bill for the end of the solar period. Indicators of the sound of surpluses and surpluses are re-adjusted for the exchange rate on the date of the favor or for the average exchange rate, as well as the faults of the closes to the actual exchange rates. Usі vinikli at svoїy kursі vіrіznitі vyznayutsya v sladі іnshoy koupomnogo income.

Fіnansova zvіtnіst іnozemnoї kompanії, funktsіonalnoyu Currency Currency Kraina yakoї Je of gіperіnflyatsіynoyu ekonomіkoyu, spochatku pererahovuєtsya of urahuvannyam zmіni kupіvelnoї spromozhnostі vіdpovіdno to MSFZ (IAS) 29. Usі pokazniki fіnansovoї zvіtnostі potіm transforming at currency filed zvіtnostі groupies of course on kіnets zvіtnogo perіodu.

Contract insurance - IFRS 4

Contract insurance - all contracts, from which the insurance company accepts a significant insurance risk from the other side (insurer), having waited to pay the remaining compensation, which will cause an insurance drop negatively in the insurer's line. The risk, which is transferred under the contract, is guilty of being an insurance risk, so be it a risk, a financial crime.

The form of insurance contracts is considered in IFRS 4, which is applied to all companies that draw up insurance contracts, regardless of whether the company has the legal status of an insurance company or not. This standard does not zastosovuetsya to the form of insurance contracts by insurers.

MSFZ 4 is an intermediate standard that will continue until the completion of another phase of the KMSFZ project in the form of insurance contracts. We allow companies to continue to maintain their public policy as long as they agree on insurance, so that the policy satisfies the minimum criteria. One of these criteria is based on the fact that the amount of goiter, taken from a part of the insurance coverage, is testing for the adequacy of the amount of goiter. This test examines the current assessments of all the contracts and the accompanying cash flows. As a test for the adequacy of the amount of goiter, it is shown to those that the recognition of goiter is inadequate, then the sum of the goiter, which is rejected, is known from the news about surpluses and surpluses.

Selection of public policy, broken down on the basis of IFRS (IAS) 37 “Reserves, smart money and smart assets”, secondary for an insurance company that is not an insurance company, and in quiet situations, if globally adopted accounting principles (GAAP) region not to take revenge on specific ones, it was possible to avoid the shape of the insurance contracts (otherwise, in the case of the CSBO of the country, it would be less up to the insurance companies).

Oskіlki insurers may have the right to continue victorious for assessing the public policy according to the GAAP of their country, disclosure of information is especially important for filing activities, related to the laying down of insurance contracts. IFRS 4 conveys two basic principles for reporting.

Insurers are obligated to pay:

• information, as it shows and explains the sum, in their financial situation and how to extract from the insurance contracts;
• information, as it allows the coristuvachas of their financial information to understand the nature of those steps of the risks, which are extorted from the insurance contracts.

Viruchka and contracts for everyday life - IFRS (IAS) 18, IFRS (IAS) 11 and IFRS (IAS) 20

Viruchka is valued for a fair vartistyu otrimanoї or ochіkuvanoї for otrimannya winegrowers. Even though the essence of the operation is clear, that it includes but not limited to the identification of elements, then the viruchka is determined by the skin element of the site, in general, grounding on a fair vartost. The moment of recognition of the hand for the skin element is independently determined by the criteria for recognition, which are seen in the distance.

For example, when selling a product with an offensive yogo servіsnogo servіsnogo obslugovuvannya sum of viruchki, shcho lie behind the contract, persh for everything is guilty of buti rozpodіlena mіzh element sale of the product і element of nadannya poslug z oblugovuvannya. Pіslya kogo vitorg vіd sale of the product is recognized at the moment of the completion of the criterion for the sale of the product, and the viruchka vіd nadannya poslug is recognized as the deadline for the completion of the criterion of the viruchka for this element.

Vitorg - MSFF (IAS) 18

Viruchka during the sale of the goods is recognized todі, if the company transferred the buyers the znachnі risks and vigodi, pov'yazanі z tsim goods, і do not take part in the management of the asset (goods) tієyu mіroyu, which ce zazvichay pov'yazano z volodіnyam that control, and also if іsnuіє vysoka ymovіrnіst nadkhodzhennya to the company of economical benefits, ochіkuvanih vіd pleasing, that possiblіst nadіyny vymir viruchki ta vitrat.

When the service is given, the viruchka is recognized, as the results of the favor can be appraised. To this, the stage of completion is being established, and the date of the contract is called, with additional principles similar to those for contracts for everyday life. It is important that the results of the right can be arbitrarily assessed, for example: the sum of the money can be arrogantly won; іsnuє vysoka ymovіrnіst i will enter the company of economic benefits; є mozhlivіst nadіynogo zadіychennya stаії spolії polії і, de znajjatsja vykonannya to the contract; incurring that ochіkuvani for completion please vitrati can be nadіyno vimiryanі.

• kompan_ya carry vіdpovіdalnіst for nezadovіlnі ekspluatacіjnі characteristics of the sold product, і taka vіdpovіdalnіst go beyond the standard guarantee goiter;
• the buyer may have the right for the singing of minds, umovlenyh at the contract of purchase and sale, to change the purchase (turn the goods), and the company is not able to assess the possibility of such a change;
• vіdvantazhenі comrades pіdlyagayut stavlіtі, i svoїy servita zі vstanovlenija є znachnuyu part of the contract.

The amount of income is assessed according to the method of the effective rate of income. Income in the form of royalties (paying for collateralization of intangible assets) is generated by the method of accrual from the minds of the contract for an hour of yoga. Dividends are recognized in the period in which the right of a shareholder is established for their withdrawal.

Krmfo (IFRIC) 13 "Programs Loyallosti Klієntіv" to make it clear in Pitannaya Vlіku Zaochin, Shah, rushed by Klієntam with the arrival of the privately owner of the company, the framework of the Program of Saochlenna Avіapasazhirv, Scho often lively AVIAPELOTY, ABO Loyallostі Klієntіv in supermarkets. The fairness of the payments made and the charges against the sale is divided between the interest balls and other components of the sale.

Clarification IFRIC (IFRIC) 18 "Shape of assets, deletion of purchases" to clarify the information in the form of the main assets transferred to the undertaking by the buyer in exchange for the connection of the purchase to its access after the service, or to the given purchase without interruption what are they trying to do. IFRIC 18 clarification is most likely to stop before the undertakings of the sphere of public services, but it can also stop before other operations, for example, if the client transfers the right to power over the objects of the main services within the framework of the contracting of part of the work, please please.

Contracts for everyday life - IAS 11

A contract for life - a contract, arrangements for the method of life of an object or a complex of objects, including contracts for the work of services, which without intermediary connection with the life of an object (for example, for the consideration of an engineering bureau of an architectural design project). Zzvichay, tse contract with a fixed price, or contract "vitrate plus". At the appointed sum of vitorga and vitrat for contracts for life, the method of victorious completion is achieved. Tse means that a viruchka, vitrati, later, and a surplus are received from the world for a contract.

In the event of impossibility of an overestimation of the result of the contract, the viruchka is recognized as less of a peace, as if the incurrence of incurring fees is recognized; stand behind the contract to be seen at the sight of the world їх viniknennya. It is clear that there is a high degree of possibility that the total amount of money spent on the contract is to transfer the total amount of income for it, the cost of spending money is negligently brought to the point.

Clarification IFRIC (IFRIC) 15 "Contract on the life of objects of indestructibility" to clarify the nutrition about those, which standard - ISFZ (IAS) 18 "Viruchka" or ISFZ (IAS) 11 "Agree on the life" - is responsible for zastosovuvatisya specific operations.

State subsidies - IAS 20

Sovereign subsidies are in favor of financial zvіtnosti, if іsnuє is grounded in pevnіnії to the one that the company can secure outside the reach of all minds, subsidies and subsidies will be withdrawn. Sovereign subsidies for the cover of cash are recognized as income, and they are received at the warehouse of the surplus, or for the gain of that period, which can be compensated for by the stench of the minds of the state subsidies. The stench either alternately changes at the sum of the regular vitrates, or else they get up in a row. The period of withdrawal from the warehouse of the surplus is stale in the case of the collection of all minds and goiter, transferring subsidies.

Sovereign subsidies, which lie before the assets, appear in balance sheet either by changing the balance sheet vartosti of the subsidized asset, or by changing the income of future periods. State subsidies can be used to pay for cash and surpluses, either in case of changes in depreciation repayments, or as loans on a systematic basis (stretching a line of coryza vikoristannya subsidized asset) to income.

Operating segments - IFRS 8

Vіdpovіdno to kerіvnitstva shkodo segmentіv, pіdpriєmstva pіvnіnі razkrivatiі іnformatsiyu, yak allow koristuvachami financial zvіnіtі assess the nature and financial results of gospodars'koї іyalnosti, as well as ekonomіchnі z z look kerіvnitstva.

Hoca bagato of companies keruyut svoєyu fіnansovo-gospodarskoyu dіyalnіstyu of vikoristannyam Pevnyi rіvnya "segmentovanih" danih, vimogi to rozkrittya Informácie zastosovnі (a) to of companies, scho toil zareєstrovanі abo kotiruyutsya on bіrzhі payovі abo borgovі іnstrumenti, that (b) up of companies, scho znahodyatsya at the stage of registration or withdrawal of admission to the quotation of borg and equity instruments on the public market. As a business, if it doesn’t match any of these criteria, it’s better to analyze the segmentation of data from the financial position, the information can be labeled as “segmental”, or else it’s not possible to help the segment, representations. The indications may be shown below.

The designation of operating segments of the business is a key factor for evaluating the level of information that is spread across segments. Operational segments are the main components of the business, designated for the analysis of internal communications information, as they are regularly reviewed by the core of the business, which accepts operational solutions for the distribution of resources and assessment of the results of activities.

Zvіtnі segments - tse okremі operational segments chi group of operational segments, schodo kakіh nіbіbnіl okremо represent (expand) segment information. Consolidation of one or more operational segments in a single global segment is allowed (but not obov'yazkovym) under the hour of singing minds. The main mental factor is the presence of similar economic indicators in operating segments (for example, profitability, price increases, sales growth rates, etc.). In order to establish the possibility of uniting dekilkoh operational segments in one big segment, it is necessary to zastosuvat suttve professional judgement.

For all segments that are being developed, it is necessary for enterprises to provide information about the assessment of cash flow or surplus in the format analyzed by the main operational management body, as well as to disclose information about the assessment of assets and goitre, as it is shown regularly by the analysis. Information about the segments includes income, withdrawals from customers by skin group of the same products and services, revenues by geographic regions and behind the level of fallowing from the main customers. Operations due to faults and other, more detailed indications of activity and exploitation of resources in the world segments, as well as indications are analyzed by the entrepreneur's manager, which accepts operational decisions. Zvirka of bagging values ​​of indicators, which are spread across all segments, with data in the main forms of financial zvіtnosti obov'yazkov for data about the profit, income and surplus and other statutes, re-examination of these vikonuє the main body of operational management.

Vineyards for practitioners - IAS 19

Vіdobrazhennya in the guise of winegorod pracіvnikam, zokrema pension goiter yazan, є folded meals. Most of the amount of goiter is the sum of pension plans from the established payments and sums. The goiter has a pre-stroke character, and it is important to evaluate it, it is also difficult to see it through the stretch of the rock.

Vineyards for practitioners include all forms of payments, zdіysnyuvanyh or obіtsyanyh company pracіvnikovі for yogo work. We see the following for wine growers: wages (includes salary, part of the surplus, bonuses, as well as paid workdays, for example, a work permit or an additional allowance for service); Withdrawal of additional assistance, which is compensatory payments in case of a contracted or short-term state, and payment after completion of labor activity (for example, pensions). Vineyards for practitioners in the form of payments that are based on shares are reviewed in IFRS 2 (Chapter 12).

Payments after the end of employment include pensions, life insurance and medical services after the end of the period of employment. Pension benefits are divided into pension plans with established contributions and pension plans with established payments.

Knowing that the sum of short-line forms of wine growing is not difficult, the shards of actuarial allowances are not necessary and the discounting of goiter is not necessary. However, for pre-stroke forms of viticulture, especially crops and yazan, they should be paid after the completion of labor activity, and more foldable tasks.

Pension plans with installed contributions

We’ll forgive you for the appearance of pension plans from the established contributions, we’ll forgive you: the sum of the contributions is cleared up, which is paid by the robot provider for the summer period.

Pension plans with installed payments

In the guise of pension plans from the installed payments and folding process, shards for determining the current size of the goiter and the increase in the amount of actuarial allowances and the assessment methods. The amount of arrears, which is increased over the period, does not necessarily increase the amount of contributions to pension funds, contributed over the course of this period.

Goiter, recognized in the balance sheet according to the pension plan with the introduced deductions, є imposed number of pension goiters for the violation of the fair value of assets in the plan, adjusted for the amount of unaccountable actuarial profits and losses (dividual distance description in the "corridor" principle) .

Dwellers rozrahuvati value zobov'yazannya schodo planіv іz vstanovlenimi viplatami, modelі otsіnki viplat zadayut otsіnochnі pokazniki (aktuarnі parboiled) demografіchnih zmіnnih (napriklad, plinnіst kadrіv rіven smertnostі i) i fіnansovih zmіnnih (such wage yak maybutne pіdvischennya i vitrat on medichne obslugovuvannya). Then the rozrahunkov sum of payments is discounted to the induced vartost using the predicted mental unit method. Cі rozrahunki call zdіysnyuyut professional actuaries.

For companies that fund the pension plans from the established premiums, the assets of the plan are assessed for a fair rate, as for the daytime market prices razrakhovuetsya way discount penny flows. Activate the plan for a short exchange, and less than those assets, as if they support the assigned asset to the plan, you can be insured against goitre to the pension plan with the installed premiums, so that the balance sheet shows a net deficit (goiter) of the surplus (asset) of the pension plan.

Activate the plan and the goiter for the pension plan with the installed payments are re-evaluated on the skin date. For information about surpluses and balances, there is a change in the amount of surplus or deficit, for a little information about contributions to the plan and fees, increases within the framework of the plan, as well as about business sharing and re-evaluation of surpluses and balances. Reassessment of profits and profits includes actuarial profits and profits, return on assets to the plan (for the deduction of sums that enter the warehouse of net wealth for net crops or an asset within the framework of the plan with the established payments) vinyatkoy soums at the warehouse of clean water for clean crops or as an asset within the framework of the plan from the installed fees). The results of the revaluation are taken from the warehouse of the third gross income.

The amount of pension surplus (income) that adds up to the surplus at the warehouse or a surplus, is added up from the next components (for a change of capital, if necessary, or it is allowed to include them in the inventory of assets):

• the number of servants (the number of vineyards, sown by insane farmers for the current period, has been brought);
• clean bills for vodsotkami (renewal of the discount for goitre due to the established payments and deductions for income from the asset plan).

The number of services includes “the number of current services”, as a result of the increase in the number of goiters due to the plan with the established premiums as a result of the services of the workers in the line period, “the number of past services” churn in case of sequestration), and also be a surplus or be a churn for roses.

Net income for net crops due (asset) within the framework of the plan with fixed premiums is calculated as “change of net crop due (asset) for the plan with fixed premiums for the period that is due to a regular hour” (MSFZ 19, paragraph 8). The net interest rate can be considered as the sum of interest on interest income for the assets of the plan, the interest rate on crops due under the plan with fixed premiums (how to establish discounts for crops due under the plan) and the percentage due to the inflow of the boundary value of assets (IPS 19, para 19). 124).

Net income on the net crop (asset) at the borders of the plan with the established premiums shall be secured by a multiple of the sum of the net crop (asset) at the boundaries of the plan with the established premiums at the discount rate. With whom, there will be victorious values, as if they were set on the cob of the river sunny period, with the improvement of whether there were any changes in the net goiter related (assets) within the framework of the plan with the established payments, 123). ).

The discount rate, yak zastosovuetsya to whatever financial fate, є vіdpovіdnoy rate of return for high-yield corporate bonds (or the rate of return for sovereign bonds in vіdpovіdnyh vpadkakh). It is possible to know that the net income for the net goiter (asset) within the framework of the plan is included in the established payments, including the calculation of the income for the assets of the plan.

Varity of past services and changes in the cost of goiter in the framework of the plan with established fees in connection with the services of practitioners, fees in the previous period, which is the result of changes in the plan (introduction, payment or change in the plan) istotne short number of practitioners included in the plan). As a rule, the number of past services is due to be brought to the warehouse at the time of amendments to the plan or as a result of the sequestration. Surplus money for rozrakhunkami is known from the news about surcharges and surcharge for the hour of the rozrakhunki.

Clarification IFRIC (IFRIC) 14 "IFRS (IAS) 19" The boundary value of the asset of the pension plan with the established payments, minimum assistance to finance and їx mutual relations " to move the goiter within the framework of the plan from the installed payments, the result is a net surplus. In Roz'yasnenni it is also explained, what kind of injection can be made on the assets of the legislator and the legislator can agree on a minimum amount of financing.

Share-based payouts – IFRS 2

MFZ 2 is to be agreed to all agreements for payments that are based on shares. An agreement on payments based on shares may be designated as follows: “agreement between a company (or another company of a group, or be a shareholder of a company of a group) that other side (that of which is a partner of a group), which other party:

• costs or other assets of the company in sums, the amount of which is established on the basis of the price (or vartosti) of share instruments (including shares or options on shares) of the company or other companies of the group, as well as
• share instruments (including shares or options on shares) of companies or other companies of the group”.

Payments that are based on stocks are most widely sought after by programs of interest to practitioners, such as stock options. In addition, companies in this manner can pay for other costs (for example, the services of professional consultants) and the addition of assets.

The principle of estimating the MSFZ 2 bases on a fair varsity of instruments, which are victorious in the operation. As an assessment, so the appearance of the wine city can be difficult due to the need to set up a folding model for the distribution of a fair variety of options, as well as the diversity and folding of payment plans. In addition, the standard means to reveal a great deal of information. The amount of a company's net income will change as a result of the stagnation of the standard, especially for companies that widely zastosovuyut inpayments, based on shares, as part of their strategy of wine growing and manufacturing.

Payments, founded on shares, are recognized as vitrati (activities) for a protracted period, in which you may be able to lose all the appointments of the transition for the sake of payment, foundations on shares (the so-called transition period). Payments based on shares, with shareholding instruments, are negotiated for a fair payment on the date of granting the right to payment for the appearance of the winegrowers of the practitioners, and as the parties, if they take part in the favor, not the company’s practitioners, for a fair payment on the date of the payment of the activity services It is also fair to take away the goods, or the services cannot be overestimated (for example, it is necessary to pay for the services of the workers, or at different conditions, which change the exact identification of the goods and services), the company considers the assets and services to be fair. Dodatkovo kerіvnitstvo Got vrahovuvati, Chi Chi boule otrimanі ochіkuvanі to otrimannya whether SSMSC neіdentifіkovanі comrades that Hotel, oskіlki stink takozh povinnі Buti vimіryanі vіdpovіdno to MSFZ (IFRS) 2. Viplati, zasnovanі on aktsіyah of rozrahunkom payovimi іnstrumentami not pіdlyagayut pereotsіntsі pіslya order as a fair price was determined on the date of granting the right.

The form of payments, founded on shares with a rozrahunka in penny koshta, is carried out in the following way: the company is guilty of vitiating such a wine city for a fair rate of wine taken from goiter.

Goiter is re-evaluated for the current fair rate on the skin call date and on the date of the anniversary, with which the fair rate is changed, the call for surcharges and surpluses are taken into account.

Surplus allowances - IAS 12

MSBO 12 considers only meals related to income tax, including in-line income tax and supplementary tax. Vitrata for the period from the in-line tax on income is deducted from the taxable income and accepted from the change in the tax base with vitrata, which will be included in the tax declaration for the in-line river. The company is aware of the accounting balance sheet of the collection of current surcharges from the allowance for surpluses for the current and forward periods between the unpaid sumi. Overpayment of the in-line tax is charged by the company at the asset warehouse.

Current taxes on the activation of the goiter are deducted in the same amount, as, for the evaluation of the ceramics, due to be paid to the address tributary organs or else it is possible to increase the budget from the budget up to official or, in essence, official tax rates and legislative norms. Taxes to pay, repaid on the basis of the tax, are rarely waived with taxes from the tax on the allowance, repaid on the basis of the accounting profit before the tax. Invisibility is blamed, for example, through the fact that the criteria for recognition of articles of income and vidatkiv, included in the MFZ, are reviewed in the approach of tax legislation to these articles.

The shape of the lines of the pleas of exclamations is to use the data of inconsistency. Deposits of taxes are marked by time differences between the tax base of the assets of the crop and the balance sheet of the financial salary. For example, as a positive revaluation of the lane was carried out and the asset was not sold, due to the time difference (the balance sheet value of the asset in the financial position outweighs the tax rate of the income, as is the taxable base for this asset), which is the reason for the repayment of the taxable deposit.

The contributions of taxes are recognized in full obsyazi for all time differences, which are blamed between the taxable base of assets and goiter and their balance sheet, in addition to financial zvitnosti, for the blame for the losses, if the time of work of employees

• the first recognition of goodwill (only for the introduction of substroke goiters);
• do not add to the accounting, nor to the subsidies of the cob surplus to the asset (or goiter) for operations that are not about the business;
• investing in subsidiaries, branches, associations and cooperative businesses (for the acquisition of singing minds).

Vіdstrochenі datkovі aktivі zabov'yazannya razahovuyutsya zgіdno z zіdtkovymi rates, zastosuvannya yih ochіkuєtsі vіdіnіzіlіzії vіdpovidnogo aktiv аbo repayment goitrovanіzannya, pіdstavі zitavіh rates (tatakovogo nadavstva), scho dіyali dіyali dіyali dіyati dіtіy. Discounting of taxable assets and goiter is not allowed.

Evaluation of taxable goiters and taxable assets, as a rule, is due to the formation of taxable deposits, like vineyards and fallow in the way, for the help of some kind of transfer of windfall or to pay off the balance sheet of these windfall assets. By transferring the vartost of land plots from the unlined row of coryne vikoristannya, the sale operation is carried out in a way. For other assets, the way, for the help of some kind of undertaking, transferring the balance sheet vartost to the asset (by way of winning, selling or both combinations), is considered on the skin date. Yakscho vіdkladene podatkovih zobov'yazannya abo vіdkladeny podatkovih asset vinikaє in rezultatі іnvestitsіynogo Lane, yak otsіnyuєtsya of vikoristannyam modelі spravedlivoї vartostі vіdpovіdno to MSFZ (IAS) 40, іsnuє sprostuvane stewed about those scho Carrying vartіst іnvestitsіynogo lane bude vіdshkodovuvatisya through sales.

Kerіvnitstvo vyznaє vіdstrochenі podatkovі aktivіnі vіdnіmaієtsya vіdnіmaєєtsі vіdnіmaієtsі tієtіh raznіtsyah іѕ іn іnє vysoka ymovіrіnіst otrimannya yomybutnyy podatkovuvanі pributku, yakа buti izmenshena іnіt'і tsіh іh timіyіh raznitsy. The same rule zastosovuєtsya until the next line of tax assets can be transferred to the future of tax assets.

Pottage TA VIDETING STICKING ON THE WASHING ON THE WASHERIY OF THE BEAUT TO PERSON FOR PERIOD, KRIM VIPADKIV, KRIKOV OF VIKNICY VNASLDODDOK ORDBANNYY BІZRYSU CHE OPEROVIE, SHO ENERGY ON THE EXISSION OF THE BEAUTING OF CHIE OF SCIENCE, ABOUT WASHING ONES OF THE WASHED OUR INCOME ABOUT ABOUT WASTE ISS periods. Narahuvannya podatku, pov'yazane, napriklad, Zi zmіnoyu podatkovih rates abo podatkovih zakonodavstva, pereglyadom ymovіrnostі vіdshkoduvannya vіdkladenih podatkovih aktivіv abo zmіnami in ochіkuvanomu sposobі vіdshkoduvannya aktivіv, vіdnositsya on rakhunok pributkіv that zbitkіv for vinyatkom vipadkіv, if zaznachene narahuvannya pov'yazane of operatsіyami past periods, earlier they were fermented at the capital's fairs.

Earnings per share - IAS 33

Earnings per share is an indication that financial analysts, investors and other individuals often use to assess the profitability of a company and the value of its shares. Earnings per share, as a rule, are secured by one hundred and fifty of the company's largest shares. In this rank, the surplus, which falls on the lords of the most significant shares, is designated as a way to see the pure surplus of the part, which falls on the lords of the share instruments of the greater (privileged) equal.

The company, whose primary shares are voluntarily moving over the market, is liable to increase as a base, and to dilute earnings per share in the individual financial position and the consolidated financial position, as well as the parent company. In addition, legal entities, whether to submit or rebuy at the process of filing financial status for the consideration of the commission valuable papers or another regulatory authority with the method of issuing outstanding shares (that is, not with the method of closed placement) is also liable for the payment of IAS 33.

Basic Prybutok on aktsіyu rozrahovuєtsya Shlyakhov podіlu pributku (zbitku) for perіod scho pripadaє on aktsіonerіv vischoї materinskoї kompanії on serednozvazhenu Quantity zvichaynih aktsіy scho perebuvayut in obіgu (s urahuvannyam amendments to premіalny rozpodіl dodatkovih aktsіy mіzh aktsіonerami that bonus warehouses in Key infrastructure aktsіy on pіlgovikh minds).

The dilution of profits per share is secured by the way of surplus (cutting) and the average number of significant shares for the diluting effect in the form of conversion of potential significant shares. Potential secondary shares are financial instruments and other contractual goiters that can lead to the issuance of outstanding shares, for example, convertible bonds and options (including options for practitioners).

Indicators of the basic rate of diluted earnings per share, as for the whole company, and also for the duration, which is being continued, however, it is shown in the information about gross income (otherwise, for the information about earnings and earnings, as the company represents such a sound) for the leather category . Income per share from attached activities is rozkrivaєtsya in a row in the very forms of zvіtіv chi primіtkah.

Balance of notes

Intangible assets - IAS 38

An intangible asset is a non-monetary asset that is identifiable and does not have a physical form. Vymoga іdentifіkovannosti dotrimuєtsya, if the intangible asset є vіdokremnіm (that is, if it can be sold, transferred or protected by a license) or if vin є naslіdkom contracted chi іnshih legal rights.

Okremo pridbanі intangible assets

Okremo pridbani intangible assets are recognized for co-operation. Savings at the price of purchase of an asset, including import mita and non-refundable taxes on the purchase, and to direct you to the preparation of the asset to the award for recognition. It is important that the purchase price of a given intangible asset reflects the market for future economic benefits, so you can take into account the asset.

Independently created intangible assets

The process of creating an intangible asset includes the stage of maintenance and the stage of development. The stage should not be brought to the recognition of intangible assets from the financial position. Intangible assets that are blamed at the development stage are recognized if the company can immediately demonstrate the following:

• Technical development of the development
• svіy namіr to complete the development;
• zdatnіst vikoristovuvat chi sell intangible asset;
• those, in some way, an intangible asset is creating an immovable future economic benefit (for example, the presence of a market for products that is viable for additional intangible assets, or for the intangible asset itself);
• the availability of resources for the completion of the development;
• your building should be appraised by the types of development.

Usі іtrati, debited іn іtrati іn the stage ії dolіdzhenі аbo іdії razrobії, can't be renewed for inclusion in the varіst intangible asset at a later date, if the project meets the criteria for recognition of the intangible asset. In the case of rich vipads, the debts cannot be credited to the varty of any asset, and they are debited to the debts of the world. Do not meet the criteria for recognition of an asset for spending, related to the launch of activities, that for marketing. Vitrati creation of brands, databases of clients, naming other products and headings for some and in good goodwill also turn them into an intangible asset.

Intangible assets

Yakschko Non-Malinnya Bіznesu, go to Kytnanny, Vnaslіd Kritanіyam, Scho Vіdpovіdt Criteriyam Vannny, Vnaslіddah Khogo Nematherski Active Buda Visnaniy in Catheric Oblіku O'єднаннаннна Бізнева inexconsidly Vіd Togo, Bouv Vіn Rinsha Visniki in Finansi's Zvіtnostі Kompanії, Shah.

Estimation of intangible assets after initial recognition

Intangible assets are amortized, the cream of assets with the insignificant term of the cord wagon. Amortization windage is built up on a systematic basis by stretching the line of cordless victories to the asset. The term of the core variable of an intangible asset is non-negligible, as the analysis of all relevant factors indicates the number of available borders for a period of time, for a long time, as it is clear, the whole asset is created for the acquisition of a pure surplus of money.

Intangible assets with the term “coris victoria” are tested for value only for the obviousness of a sign of a possible value. Intangible assets with the non-descript term of the core whiskey and intangible assets that are not yet available for the whiskey are tested for the least scrupulous value, as well as for the obviousness of the sign of a possible value.

Basic Values ​​- IPSAS (IAS) 16

The object of the main profits is recognized as an asset, if it is possible to arbitrarily stifle its co-operation and the possibility of taking away the company's future economic benefits, what with it, the temple. In the case of primary exclusion, the bones are vindicated for co-operation. Savings are made up of a fair price paid for the object of wine growing, which is bought (for any trade discounts and vodshkoduvan) gifts for the purchase).

Straight lines that are involved in the preparation of the main facilities, include charges for the preparation of the maydanchik, delivery, installation and storage, technical supervision and legal support, as well as the amount of expenses for the obov'yazkovy dismantling and disposal of the main facilities reclamation of the industrial maidanchik (at that stage, at that stage, at that level, an estimated reserve is being created). Osnovnі Costa (poslіdovno in the furrows of the skin KLAS) mozhut vrahovuvatisya abo for pervіsnoyu vartіstyu for virahuvannyam nakopichenoї amortizatsії that nakopichenih zbitkіv od znetsіnennya (model oblіku for factuality vitratami) abo for pereotsіnenoyu vartіstyu for virahuvannyam nakopichenoї in away amortizatsії that zbitkіv od znetsіnennya (model oblіku pereotsіntsі ). The varity of the main costs, which is depreciated, which represents the primary varity of the object for the variance of the rozrahuvan’s assessment of the liquidation vartost, is written off systematically by the line of the coryne vikoristannya.

The onset of windfall, associated with the object of the main assets, is included up to the balance sheet value of the asset, so that the stench satisfies the high criteria of recognition.

Before the warehouse of the object of the main zasob_v, components can be included in different terms of bark wokry. Amortization windage is insured under the term cinnamon viscose of the skin component. At the time of replacing one of the components, the replacement component is included up to the balance sheet rank of the asset in this world, in which case it satisfies the criteria for recognition of the asset, and immediately in the margins of the balance sheet varost of the components, which are replaced, in the same time they are replaced.

Vitraty on technical service that overhaul of the objects of the main assets, which is carried out regularly by the longest term of the core contract of the object, is included up to the balance sheet value of the object of the main assets (in this world, such a stench satisfies the criteria of recognition) and depreciated at the intervals between them.

IFRIC published IFRIC 18 “Transfer of Assets as Clients”, to clarify the order of the form of households from clients about the transfer of objects of the main assets to the mind of a line-free service assignment.

Vitrati on positions

Vіdpovіdno up to ISFZ (IAS) 23 “Vitrati poziki” pіdprijemstva due to capitalization vіtraі poziki, yakі without intermediary vіdnosya until pribannya, budіvnitstvа аbo vrobnitstva qualifіkovannogo aktiv, scho pіdlаgaє kapitalіzії.

Investment mining - MSFF (IAS) 40

For the purpose of financial zvіtnosti, the objects of non-viability are classified as investment mines according to ISFR (IAS) 40 “Investment mines”, the shards of the characteristics of such a lane are significantly considered as the characteristics of the lane, like vikoristovuєtsya vlasnik. For koristuvachіv finansovoї zvіtnosti important є varіst varіst іn such lane and yogo zmіni for the period.

Investment mine is the price of unruliness (land is life, or part of life, or both, and more), which is known to Volodymyr from the method of omitting rent payments and / or the increase in capital cost. Everything else is subject to insurance coverage up to:

• IAS 16 “Basic Incomes” as the main in- come, as well as the activi- ties of victories in a variety of goods and services, or
• IAS 2 “Hold” as held as assets are held for sale in the normal course of business.

In case of primary recognition, the object of the investment lane is assessed according to the actual costs. After the cob exposition of the investment lane, ceramics can choose the model of the appearance for a fair vartistyu or the model of the appearance for the actual stains in the general policy. The shape of the policy has been chosen to be followed up sequentially to all objects of the investment lane of business.

If entrepreneurship takes shape for a fair rank, then in the process of everyday life, investment power is valued for a fair rank, as such rank can be nadiyno appointed; in other circumstances, investment authority is insured for actual expenses.

A fair price is the price, which was taken away when the asset was sold, or paid off when the goiter was transferred as a result of the land, which affects the organized market between the participants of the market on the date of assessment. A guide to estimating a fair rank is to be found at ISPF 13 "Evaluation of a fair vartost".

Changes of fair vartosti are given to the rahunka of the profits in that period, in which the stench of the winicks. The model of the appearance for the actual costs transfers the appearance of the investment lane for the variance of income for the reversal of accumulated depreciation and accumulated savings in the form of capital (yakshcho є), which complies with the rules of the form of the main assets. Information about the fairness of such a mine is found in the notes.

Asset Value - IFRS (IAS) 36

May all the assets - werewolves and non-werewolves - test for the possibility of recognition. The meta-testing is based on the fact that it can be changed, that its balance sheet is not dependent. The main principle of recognition means that the balance sheet value of an asset cannot be overestimated by the value of the asset.

The value that is shown is calculated as the largest of two values: the fair value of the asset for the reversal of the turnover on sales and the value of the record. It is fair to pay for the reversal of surcharges on sales - the price that would be removed when selling the asset as a result of meeting the market participants, as of the date of assessment for the reversal of surcharges for vibuttya. Guidelines for estimating the fair rank of submissions in IFRS 13 “Evaluation of the fair rank”. In order to determine the value of the discount rate, it is necessary to estimate the future penny flows before the deposit, scoring the fee to the asset, and discounting them with the discount rate before the deposit, as it is necessary to consider the current market risk for the asset, the nature of the time market assessment for the asset.

Usі active pіdlyagayut testuvannya on the possibility of value for a sign of the rest. Deyakі assets (goodwill, intangible assets with the non-negligible term of the core victoria and intangible assets, which are not yet available for vikoristannya) are subject to the obligatory screen test for the recognition of the identity of the sign.

When rozglyadі mozhlivostі znetsіnennya aktivіv analіzuyutsya yak zovnіshnі Find our mozhlivogo znetsіnennya (napriklad, znachnі nespriyatlivі for kompanії zmіni at sferі tehnologіy in ekonomіchnih minds chi zakonodavstvі abo pіdvischennya interest rates fіnansovomu market analysis), since i vnutrіshnі (napriklad, Find our moral starіnnya chi fіzichnih ushkodzhen asset or data on the managerial appearance of the current situation, or the assessment of the increase in economic performance of the asset).

Vartist, scho vodshkodovuєtsya, is guilty of rozrakhovuvatisa for okremih aktivі. However, the assets in the region rarely generate cash flows independently from other assets, therefore, in most cases, tests for recognition are carried out for groups of assets, as they are called singles, that generate cash. The unit that generates money is recognized as the least identified group of assets, as it generates a surge of money, a significant world independent of penny flows that are generated by other assets.

The balance sheet variability of an asset is equal to that of the original variance. Assets or assets that generate alone are valued as such, if they are known, if the balance sheet rank outweighs the varity. The amount of such a transfer (amount of value) changes the value of an asset or subdivides between the assets of a single person, which generates money; zbityk vіd znetsіnennya iznaєtsya on the rahunka pributkіv zbіtkіv.

Goodwill, recognition in the cob form of a business, spread between individuals or groups, which generate costs, like, as it turns out, can take advantage of the association. However, the largest group of individuals that generate the costs that allow goodwill to be tested for value is the operating segment prior to the consolidation of the air segment.

Lease - IAS 17

A lease agreement is given to one party (lease) the right to rent an asset for a limited period in exchange for a rent for the rent of a lessor. Lease is an important dzherel of mid-line and long-term financing. The shape of the lease agreements can be applied to the financial position as a renter, and a renter.

Razrіznyayut financial and operating rent fallowly in order, if the risks and vigodi pass to the renter. In case of financial orendi, before the orendar, pass all the significant risks and vigodi, connected with the citizens of the object of the orendi. A lease that does not fall under financial criteria, is an operational lease. The classification of the orendi is determined at the time of the first recognition in appearance. At the time of the rent, the lease of the land plot will be rented, and the rent will be examined at the MSFZ OKremo.

In case of a financial lease, the renter knows that it is rented, as its own asset and recognizes the need for goiter due to the payment of rent payments. On the mine, which is rented, depreciation is paid.

An orendar recognizes the building from a financial lease as a debtor’s debt. Accounts receivable is recognized in sum, which is more than the value of net investment in rent, then in sum it is charged for omitting the minimum rent payments, discounted at the internal rate of rent, and non-guaranteed surplus rent

In the event of an operational lease, the renter does not recognize the asset (i zobov'zannya) of its balance sheet, but the rent payments, call, pay for the rent of the cash and cash, rozpodіlyayuchi їх equally stretching the term of the lease. The landlord continues to lease the buildings for the asset and depreciation. Rent income is the income of the renter and at the end of the day they are paid from the same account in return and by incrementally stretching the term of the lease. Povyazanі operations, mayut juridical form of rent, insured s їkh ekonomіchnogo zmіstu.

For example, the operation of the sale with a return lease, if the seller sells an asset, will not be a lease for his own account, as the seller takes a significant risk for himself, due to the financial asset, then, in essence, these rights, which before the operation .

The existence of such lands qualifies for financial support to the seller-lessor under the guarantee of the right of power over the asset.

І navpaki, deyakі operations, yakі can not legally form an orendi, є it is essentially, yakshcho (as they say in Ros'yasnennі IFRIC (IFRIC) 4) vykonannya contractual goiter yazan odnієї zі storіn pov'yazane z vikoristannymi tsієї Which counterparty can be controlled physically and economically.

Stocks - IFRS (IAS) 2

Stock up on the coin is recognized for the least of two values: co-operation and the net price of the sale. The collection of stocks includes imports, non-spending taxes, expenses for transportation, cost-advancement and other charges that can be directly brought to the delivery of stocks, for a small amount of trade discounts and sales. The net price of the sale is the final price of the sale during the course of the significant work for the repair of the rosewood windows for the completion of the sale of the rosewood windows.

Vіdpovіdno to INBO 2 "Stocks" variety of stocks, which are not interchangeable, but also quiet stocks, as they were seen on a specific application, are to be assigned to the skin unit of such stocks. The varity of all other reserves is assigned to the FIFO formula "first-in, first-out, FIFO) or to the formula of the average vartost. The variation of the LIFO formula “last-in, first-out, LIFO) is not allowed. The company is obliged to win the one and the same formula for rozrahunka vartosti for all stocks of the same type according to the nature of that area. Vykoristannya іnshої formulae rozrahunku vartosti can be true in quiet situations, if you save the nature of life or stagnate with the company in different spheres of activity. The chosen formula for rozrahunka vartosti zastosovuetsya sequentially from period to period.

Reserves, cash crops and cash assets – IAS 37

Goiter (for the purposes of recognition from financial fame) - tse "is clearly a goiter of the company, which is blamed for past failures, regulating it, how to get better, and bring it to vibuttya from the company's resources, which will avenge the economic losses." Reserves to enter at the understanding of goiter and are defined as “goiter with an unknown term, or goiter of an unknown magnitude”.

Vyznannya that pochatkovy vimir

RESERVE MONEY VISNATING, KOL COMPANIY MAYS ISNOCKOCHNY OF THE GOCKOVA, SHO SHO VINTLY VNASLDODDOK YAKOZHINOSTY DII, THAT VIKOK YOVIRNІST VIBUTYA RESERSIVIV, SHO MІTEM ÖKONIKHNI Vigodi (Sighim Matima Mishtsa, Nіzh NІ), for ever-telling such a gokin's'ynya; in his own yogo, the value is, perhaps, overestimated.

Sum, Vysnan Yak Otsіnniy Reserve, Main Bethrelery Roshtrashoi Skіnku Vitratka, Nexidal For Regulatory Date, Romіrіkuvniy Sv_TNE Date, Romіri Clauses Obvyagiv Kostіv, Nefigid For Redempurning Zobov'vnya, Tim Handing (Discounting) Wartovyn Mesh.

Іsnuyuche goitre vinikaє as a result of the current so-called podії, scho goitre, and may take the form of a legal or voluntarily accepted goiter. Podiya, scho goitre, put the company in position, if there is no other choice, krіm vykonannya goiter, vyklikannogo tsієyu go. Just as a company can get away with possible losses from the results of its possible activities, such a company cannot have obvious goiters and does not need to increase the reserve. So the company can not recognize the estimated reserve only on the basis of its name, to know if it is possible for some future. Estimated reserves are not recognized in any way as to the assessment of possible operational cuts, as only a few cuts are not subject to a strict contract.

For the recognition of the estimated reserve, it is necessary to check, if the company's crops come up with the form of a "legal" crop. The company can mother the practice that has evolved in the past, as if showing to other parties that the company takes on itself the names of obligations, and that it has already formed for these parties the priming of the fact that the company has accepted the adoption of the name, (this is that the company can voluntarily take on the goiter).

If the company is in compliance with the contract, which is cumbersome for it (inevitably, it will be necessary to pay for the expiration of the tax on the contract under the contract, transfer the points to the contract of the economic benefit), if such an agreement is recognized as an appraisal reserve. Prior to the creation of the estimated reserve, the company knows the settlements in the event of any tie-ups from the tight contract of assets.

Provision for restructuring

Special assistance for the transfer of the creation of estimated reserves for restructuring. Otsіnochnochnaya reserve, Yakschko: a) є Reporting OFITINO RESTIONS RESTRUCTURISTURIZATION PLANTERS, SKO VNESNACHENIE SECONDS OF RESTRUCTURITUURIZATIONSIA, I B) PІDPRYUMSTVO, RESPROVE WINCANNE OPTION OF RESTRUCTURIZATIONS ABOUT ABOUT DEPORT IS IS IT IS IT IT STORY STORY grounding, which the enterprise carried out restructuring. The restructuring plan does not create a clear goiter on the svіtnu date, as it was announced after the due date, as if it were announced until the financial soundness is confirmed. The company does not blame any goiter for the sale of a part of the dotty business, until the company is going to produce such sales, so that before laying down the sale, scho may obov'yazkovu force.

At the sum of the estimated reserve, more than direct withdrawals are included, inevitably associated with restructuring. Do not make a reservation for a visitor, tie up with a working company that is three. Income from the estimated amount of assets for the first time of the estimated reserve for restructuring is not insured.

Vіdshkoduvannya

The estimated reserve and the estimated amount are considered to be okremo as a goiter and the asset is obviously. However, an asset is recognized only in that way, as it is considered practically impeccable, which will be taken from the company once the company has its shoes, if the sum of the breath, which is recognized, is not guilty of overestimating the amount of the estimated reserve. The sum of the cleared air can be opened. Submission of the tax to the change of the goiter is allowed only in the case of surpluses and surpluses.

Further assessment

On the skin call date, you can review the value of the estimated reserve, basing on the most important date on the call date, estimating the costs necessary for adjusting the essential goiter on the call date. The increase in the balance sheet value of the estimated reserve, which lasts for an hour (as a result of a stagnant discount rate), is recognized as a cost for the credits.

Wash goiter

Washing goiter with possible bindings, the presence of which will be confirmed only by the onslaught, or unfortunate, unimaginable future approaches, which are not under the control of the company, or if there are bindings, estimated reserves for them are not recognized, not visible: a) for vikonannya tsikh obov'yazkіv it is necessary to have a lot of resources in order to revenge the economic benefits; or b) the size of the goiter cannot be beaten.

Washing goiter is not recognized by the financial industry. Інформація about Ukovnі zobov'yaznnya izvіtniyuz інітітка фіннавой зитнойторості (turns around Ryrojunovka іsіnku їkhnya potentity fitting on Fianssi Devices TA Menstimatiy Schedule of ABO Wobily Vibutty Resource), vinnyatkom Vipadkiv, Kolya VibuteTwi Resource.

Smart Active

Smart assets and possible assets, the existence of which will be confirmed only by the present, or by the unfortunate, unimportant future, as if not under the control of the company. Smart assets are not recognized from the financial background.

If the income is practically unrestricted, then the current asset is not considered to be smart assets and is recognized earlier.

Information about the smart money is shown in terms of financial benefits (including the cost estimate of the potential contribution to financial performance), which means that the income of economic benefits is great.

Due after the end of the solar period - IAS 10

As a rule, it takes an hour to fold the financial score for companies, which folds between the star date and the date of confirmation of the financial score before the release. At the link with the census, we blame the power of those, which the world traced to the financial stardom of the day, which happened in the interim between the star date and the date of the confirmation of the financial stardom (tobto the spring of the sunset).

Come after the end of the stellar period with corrigible podia, or podia, which does not impair the koriguvannya. So the name is supposed to be corrected, to give additional proof of the minds that were based on the big date, for example, the appointment after the end of the starry fate of the sum of wine for assets, sold until the end of that fate. Podії, scho do not shy away, hustle minds, scho winkli after the big date, for example, voicing about the plan of action after the end of the stellar fate.

The balance sheet variability of assets and goiter on the svіtnu date is formed with the correction of corrective pods. On the other hand, the amendment may be squandered at times, if it follows the big date, it indicates the unpredictability of the allowance for the uninterrupted activity. In the case of financial recognition, it is to blame for the disclosure of information about the significant dates after the big date, which will not require correction, for example, such as issuance of shares, as it is a great business benefit.

Dividends recommended either after the public date, or before the date of confirmation of the financial position before the release, are not recognized as due on the date. Information about such dividends may be disclosed. The company discloses the date of confirmation of the financial position before the release of that issue, as it confirms the issue. As a result of the release of the company’s rank, or other individuals are encouraged to make changes to the financial rank, this fact is next to the rank.

Shareholder capital and reserves

Capital, a series of assets and related assets, is one of the three elements of the company's financial position. In the Conceptual basis of training, that financial contribution, accepted by the CMSF, the capital is shown as a surplus part in the company's assets after the filing of all crops. The term "capital" (equity) often wins as a common category for equity instruments of a company and all its reserves. In financial rank, capital can be designated in different ways: as a sovereign capital, capital investment by shareholders, statutory capital and reserves, shares of shareholders, and funds. The category of capital is divided into components with different characteristics. The designation of share instruments for the purposes of the MFZ and the order of their form is included in the scope of the standard on financial instruments of the IFZ (IAS) 32 “Financial instruments: filing with financial zvіtnosti”.

Shared instruments (for example, fixed shares, which do not require redemption) sound like an increase in resources taken away, which means a fair amount of taking away wine for virahuvannyam vitrat for the sake of pleasure. After the cob exclamation, the share instruments do not apply re-evaluation.

Before the reserve warehouse, non-distribution of profits are included, as well as reserves related to the adjustment of assets at a fair rate, hedging reserves, revaluation reserves of the main assets and reserves of exchange rate differences, as well as other reserves subject to regulatory assistance.

Power shares, buybacks in shareholders Buybacks of power shares are considered to be the total amount of capital. Operations of buying, selling, issuing and redeeming the company's own instruments of capital are not included in the profit and loss account.

Uncontrollable part

The non-controlling share (let us designate it as a “minority share”) is submitted from the consolidation of financial assets as a major component of capital, a significant share of share capital and reserves, which fall on the share of shareholders of the parent company.

Information disclosure

The new edition of IFAS (IAS) 1 “Financial acknowledgment filing” requires the disclosure of various information about capital. Here you can find information about the total amount of issued share capital and reserves, information about the change of capital, information about the policy in the management of capital and information about dividends.

Consolidated that okrema financial zvіtnіst

Consolidation of the financial ratio - IFRS (IAS) 27

Zastosovuєtsya to companies in the EU countries. For companies that work beyond the borders of the EU, div. "Consolidated that okrema financial zvіtnіst - IFRS (IFRS) 10".

IAS 27 “Consolidated Financial Score” depends on the arrangement of the consolidated financial score for an economically responsive and Kremlin-oriented group of companies (with some credit). All subsidiaries are being consolidated. Under the subsidiary company, it is understood whether it is a company, as it is controlled by another, parent company in relation to it. Control is the key to the improvement of the financial and operational policies of the company, taking away the benefits from the activity. Evidence of control is transferred, if the investor directly chi mediated volody over half the right to vote shares (frequently) of the object of investment, moreover, this admission is disputable for the evidence of obvious evidence of inversion. Control can be exercised with less than half of the shares (frequent) of the investment object, which may lose the right to vote, as the parent company can reinstate the control, for example, for an additional dominant position in the area of ​​directors.

Subsidiary company is switched on until the consolidated maturity date and the date of transfer, tobto z date, to control over the net assets of that activity of the transfer company is actually transferred before the purchase. Consolidated zvіtnіst folds in such a rank, why the parent company and all її subsidiaries were a single enterprise. Transactions between the companies of the group (for example, sales of goods in one of the subsidiaries of the company and others) are included in the consolidation.

The parent company, which has one or more subsidiaries, represents a consolidated financial reputation, for a wink of the vipadkiv and win such a mind:

• won itself є daughter company (for the capacity of the list from the side of any shareholder);
• її borgovі chi share price papers are not sold on the open market;
• the company does not interrupt the process of issuing valuable papers from the publisher;
• the parent company itself is a subsidiary, and the middle parent company publishes the consolidated financial statements of the MFZ.

There are no credits for groups, the number of subsidiaries of which is small, but in quiet situations, if the deacons of subsidiaries may have other companies of the group and their activities.

Postureza z Daybanny Day, Motherland Kompanіya turns on Sviy Consoledovaniya Zvіt about Sukupniya Duchіd Finalovі's Radio Radio-Daughty Accounting Balance ї Activa Tom Zobov'yaznnya, including Goodwill, visnants at Catheric Region Obdіlnannya Bіzness 'Today for business - IFRS 3').

In the context of the financial position of the parent company, investments in subsidiaries, jointly controlled enterprises of that deposit company are liable for the amount of income, or as financial assets, it is recognized: recognition of that financial institution.

The parent company is aware of dividends, withholding from its subsidiaries, as income in the highest financial position, as it does not have the right to withhold dividends. It is not necessary to establish that dividends were paid out from the profits of the subsidiary company, which were taken away until or after the receipt. The amount of dividends in the subsidiary company may be an indicator of the fact that the investment may be significant, as the sum of the dividends will outweigh the total aggregate income of the subsidiary company for the period, if the dividend is announced.

Special recognition companies

A special purpose entity (SPE) is a company designed to serve a specific, clearly defined purpose. Such a company can zdіysnyuvati dіyalnіst at a predetermined order in such a rank that after її molding the other side does not need specific improvements to make a decision about її dіyalnostі.

The parent company consolidating the special recognition company, as a matter of fact, the parent company and the special recognition company should be aware of those that the parent company controls the special recognition company. Control can be mindful by the order of activity of the company of special recognition, we will set the hour of the meeting, or take care of another rank. It is important that the parent company controls the special recognition company, as it will pay a greater part of the risks and take away the greater part of the benefits associated with the activity or the assets of the special recognition company.

Consolidated financial statements - IFRS 10

The principles of consolidated financial statements are included in IFRS 10 “Consolidated financial statements”. IFRS (IFRS) 10 establishes a single pіdhіd to understand the control and replace the principles of control and consolidation, spelled out in the first edition of IFRS (IAS) 27 “Consolidated that іndivіdualna іndivіdualna іnаnіduаnа svіtnіst” аnd Clarification оf special acknowledgment оf RCC (SIC) 12 “Consolidation”.

In MFZ 10, it is prescribed, moreover, if the acquisition can be consolidated financial stability, the principles of control are laid down, it is explained how to stop, and also the increase is explained to the shape and to the consolidation of the consolidated financial stability [FZ20]. The main principle that underlies the new standard is based on the fact that control is essential and consolidation is necessary only in that case, as an investor can renew the object of investment your own povnovazhennya, shchob vplinut on their pributki.

Vіdpovіdno up to ISFZ (IAS) 27 control vyznavsya as an increase in the management of the company, vіdpovіdno until the Ros'clarification of the RCC (SIC) 12 - as a weakness to risks and the possibility of earning income. IFRS 10 to bring these two concepts together in the new appointed control and in the concept of stability to the risk of income generation. The main principle of consolidation is left without change and is ruled in the fact that the consolidated business is announced in such a way that the parent company and the subsidiary partnerships establish a single company.

IPSAS 10 to avenge the impending food attack, which is blamed on the one who controls the investment object:

• assessment of the marked structure of the enterprise - the object of investment;
• the nature of rights - chi є stink real rights chi rights zahistu
• having injected the risk of changing income;
• assessment of voting rights and potential voting rights;
• whether the investor acts as a guarantor (principal) or agent, if he exercises his right to control;
• vzaєmini mizh іnvestorami i those, kakiy vpliv і vzaєmini mayut on control; i
• the presence of rights and re-importance is less than any other asset.

On the day of the company, a new standard is in line, lower on others. For enterprises with an incoherent group structure, the process of consolidation is not to blame for change. However, changes can be made by companies from the folding structure of a group of structured enterprises. With the world's greatest flexibility, the new standard to bump into the advancing companies:

• undertakings with a dominant investor, which is not the largest number of shares to vote, but the decision of the votes is divided among great number other shareholders (actual control);
• structuring businesses, also known as companies of special recognition;
• undertakings, yakі zdіysnyuyut emisіyu chi may mean a lot of potential voting rights.

In folding situations, the impact on the analysis based on IFRS 10 is based on specific facts. ISFZ 10 does not avenge unambiguous criteria and, when assessing control, transfers the view of many factors, such as the basis of contractual agreement, that rights that belong to other parties. The new standard can be stoked before the end of the year, although it could be stoked on the 1st of September 2013 (from the 1st of September 2014 in the countries of the EU).

ISFZ 10 do not avenge the holidays until the release of information from the public; so may be included in IFRS 12: this standard significantly increases the number of required disclosures. Undertakings, like piling up consolidated zvіtnіst, may plan and carry out the process and control, necessary in the future for the collection of information. Tse mozhe cause the need for a forward view of the food, as if standing in MSFZ 12, such as the steps of the necessary rose enlargement.

As of 2012, the Board of the CMSF has amended up to ISSF 10 (beginning from 1 September 2014; not released as of the date of issue of the publication), due to the income of investment companies until obnih_ku p_dcontrol Companies that lie up to investment debts to zastosovny vyznachennya, zvilnyayutsya in obov'yazku konsoliduvati controlled by them enterprises. At your own discretion, the stench is to blame for the appearance of your daughter partnerships in the guise of a fair wage for the profits of the profits and zbitkiv vіdpovіdno up to MSFZ 9

Business consolidation - IFRS 3

Merging a business - for the sake of chi, under the hour of some kind of business (“buyer”), we take control over one and more business. ISFR (IAS) 27 defines control as “reinvention of how the financial and operational policies of the business are taken away from the benefits of this activity”. (VІDPOVIMY TO IFS 10, IINVESTOR CONTROL ON'KT INTERVETSIY, Yakscho Introvetor Schillni to Risika Zmіni Revenue Revіv Abo Maja Right to Refine such ZMNINNIY INDIVI VIDVIE IS PERSONS IN ON'єKTI IINVETSIY І MOZE VICRESSUTIVATIY HOTELY RANGE, SCHOBER INCREASE ON DOES).

Significantly, as a matter of course, control was taken away from the enterprises, such as low factors, such as a frequent volodinnya, control over the board of directors and directly please the spymasters about rozpodil control functions. It is expected that control may be available, so that the enterprise should have over 50% of the capital of another enterprise.

Business associations can be structured differently. For the purposes of the appearance of the MFZ, the main respect is given to the essence of the operation, and not to the legal form. As a number of lands are being developed between the parties before the operation, the blatant result of a series of mutually beneficial lands is being seen. So, be it please, wash it in the fallow land in the completion of another please, you can get involved with it. In order to determine which operation is due, it is necessary to have a professional judgement.

Business united, the Crimea is pleasing under the control of the guard, they are insured like a pridbannya. For a savage-looking person, the appearance of a dressing room is passed through the following stages:

• established purchase (purchase company);
• date of appointment;
• recognition and vimiryuvannya of the identification of assets and goiter, as well as part of the participation that does not ensure control;
• vyznannya that vimiryuvannya vineyards, scho crying for business;
• recognition and payment of goodwill or profit from purchases

Identification of assets (including intangible assets, which were not previously recognized), goiter and smart goiter of a business in the wild are considered to be fair. A fair varity is determined on the basis of favors between independent parties, under which we want to buy even the most distant assets of the assets are not forfeited. At the same time, less than 100% of the capital of the company sees a part of the volodinnya that is not safe for control. Part of the Volodinnya, which is not safe for control, is a part of the capital of a subsidiary company, so as not to lie directly or indirectly in the parent company of the consolidated group. The buyers have been given a choice, chi win a part of the participation, as if they are not secure of control, for a fair price, or in proportion to the price of net assets that are identified.

The total amount of winemaking for the sake of pleasure includes koshti, their equivalent to the fair variety of any other kind of wine that is passed on. Be it financial instruments, let out like a wine-grower, they are valued for a fair grade. If there is any payment of the deposits at the hour, the wines are discounted for the payment of the current flow rate by the camp on the date of arrival, as the result of the discounting is suttevim. Vineyards include only those sums, which were paid to the seller in exchange for control over the enterprise. The payment does not include sums, paid for by the method of regulation already on the basis of mutual payments, payments, which lie in the future services of spivrobitnikiv, that witrati for the pribannya.

Vіdshkoduvannya mozhe chastkovo fallows in the event of any possible future or in the event of possible results in the activities of the privy business (“smart wine city”). Umovna wines of the city are also rated for a fair varty as of the date of business. The order oblіku umovnoї vinagorodi pіslya pervіsnogo vіdobrazhennya to date pridbannya bіznesu deposits od Yogo klasifіkatsії zgіdno of MSFZ (IAS) 32 "Fіnansovі іnstrumenti: Podanev Informácie" - at skladі zobov'yazan (at bіlshostі vipadkіv vimіryuvatimetsya for justice vartіstyu on zvіtnu date of vіdnesennyam for Change to fair vartosti) for profits and profits) or at the capital warehouse (after the first charge does not require a further reassessment).

Goodwill reflects the future economic benefits of these assets, as they cannot be individually identified, but only recognized on the balance sheet. As a part of the volodinnya, which is not safe for control, is insured for a fair wage, the balance of goodwill includes that part, as it can be seen to a part of the volodinnya, which is not safe for control. If a part of the population, which is not secure from control, is insured in proportion to the value of net assets, which are identified, then the balance sheet goodwill variability is considered to be less than a part of the parent company.

Goodwill is viewed as an asset, which is tested for value at least as a matter of principle, or more often for obviousness, a sign of a possible value. In lonely cases, for example, when buying an outpost lane for a bargain price for a purchase, goodwill, maybe, not winkne, but it will be a profit.

For subsidiaries, businesses and other non-current assets - IFRS 5

ISFZ 5 “Dovgostrokovі assets, recognized for sale, that attached activity” is zastosovuetsya, as it is being planned, or it is planned to be sold, including distribution of non-negotiable assets between shareholders. The “listed for sale” criterion in MFZ 5 is limited to non-current assets (either a group that is viable), the variety of which will be withdrawn mainly for an additional sale, and not the continuation of a contract in a current activity. Vіn do not zastosovuєtsya before the assets, scho vyvodyatsya from exploitation, perebuvayut at the process of liquidation and disposal. MFZ 5 defines a vibratory group as a group of assets recognized for one-hour, in the course of one transaction, for the additional sale of or other, that goiter, without intermediary connection with these assets, which will be transferred as a result of the transaction.

A long-term asset (or a vibuvalna group) is classified as a destination for sale, as it is available for non-gay sale at its production line and such sales are the most possible. Visuka Stiin Yamіrnosutі Sale promptly Viconnones of the onacculations: є Svіdootvtva naughty Kerіvnittva Zobov'yaznnya sell an asset, ІСнує Active Program of Jack Shopping Ta Real_zatsії Plan for Sale, Active Eksponvanya Active Active Active For Sales For Rosumnoy Cino, Complete Operations Operations 12 months from the date of classification and dії, necessary for the completion of the plan, indicate the low level of the fact that there will be significant changes in the plan, or there will be contributions.

Dovgostrokovі assets (or groups that vibuvayut), which are classified as recognized for sale:

• vymіryuyutsya for the least of the two values ​​- їх balance varіstyu and fair varіstyu for varahuvannyam vtrat on sales;
• not depreciated;
• activate that goiter of the group, which vibuvay, okremo appear in the balance sheet (it is not allowed to enter between the actives of that goiter).

The responsibility is attached - the whole component of business, which, from the financial and operational point of view, can be added to the financial situation depending on the decision of the responsibility of the business:

• є we will designate a significant type of activity or a geographic area of ​​operations,
• є part of a single coordinated plan vibuttya of a significant type of activity or a great geographical area of ​​conducting operations or
• є subsidiary undertaking, we will add it exclusively for a distant resale.

p align="justify"> Validity is classified as assigned from that moment, if the validity of the activity is reached according to the classification criteria as a recognition for sale, or if it has become vibuttya of the activity of business. Although the information submitted in the balance sheet is not repaid, it is not reevaluated in part of the attached activity, it means that the income can be repaid for the equal period.

The diyalnist is attached to the news about surpluses and bribes and the news about rukh koshtiv. Dodatkovі vmogi schode razkrittya іnformatsiї pro pripinenu dіyalnіstі dіyalnіstі dіlnіstі і for prinіkіtok to іnаnаїї ї zvіtіnі.

The date of the date of the date of the subsidiaries of the group, which vibuvaє, is the date of the transition to control. Prior to the consolidated statement about the inflows and outflows, the results of the activity of the subsidiary company or the group, which is vibuvaє, for the entire period before the date of the inflow are included; income or capital gains are to be insured as the difference between (a) the sum of the balance sheet value of net assets and goodwill, which is attributed to the other group of the value of financial assets that are for sale); and (b) profit from the sale of the asset.

Investments in business associations - MSFF (IAS) 28

Vіdpovіdno to vimog IFZ (IAS) 28 "Investments in associations and joint ventures" part of the participation in such enterprises may appear in the guise of the method of share participation. Associated business is a business, on the activity of which the investor may have a significant contribution, and it is not a subsidiary of the investor, nor a joint business. Significantly, the right to take part in the praised decisions for the financial and operational policy of the investment object is respected without affecting the control over the designated policy.

It is assumed that the investor can make a significant contribution, so that he can have 20% of the voting rights for the investment object. However, if an investor has less than 20 hundred votes of voting rights for an investment object, then it is transferred if the investor does not have a significant investment. Tsі pripuschennya can be sprosvanі, yakscho іsnuyut reconciliation prove salutary. Review of IFRS (IAS) 28th issue after publication IFRS 10 “Financial Announcement Consolidated”, IFRS 11 Joint Activity and IFRS 12 “Disclosure of information about participation in other businesses” often in joint ventures for the method of share participation. Joint business - the whole joint activity, at the borders of which side, yakі zdіysnyuyut svіlny control, to gain the rights of pure activity at the borders of the cієї activity. Appointed amendments will be made from 1 September 2013. (for companies in the EU countries - from 1 September 2014).

Associations and joint ventures are insured for the method of share participation, for the sake of quiet withdrawals, if they meet the criteria for exclusion as an asset, recognized for sale, up to IFRS 5 “Dovgostrokovy assets, recognized for sale, that attached to the property”. Zgіdno with the method of share participation in investments in the association, the company is taken for granted. Nadalі їx Balance Vartius zb_lshuyuza Abo Sniwhere is a frequency of the Іnvestor in the bitch of the Church of the EXITS OF THE EXTERNAL SNNIKS in the number of assets of the asocial pіdpromnia for the Assuppini Periodi.

Investments in associations or joint ventures are classified as non-current assets and are included in one row of the balance sheet (including goodwill, which is due to their income).

Іnvesitzії in Skin Okrahna ASOsіysovan Abo Spіlna Pіdpromnia Tightened Yak єdini Askin Codo Music Znetsіnennya Vіdpovy and IAS (IAS) 36 "Znetsіnennya Aktiv" for the appearance of Znetsіnnenna, renovine at MSFZ (IAS) 39 "Finansi-Іnstrument".

As a part of the investor in the crowds of the associated business venture, the balance sheet value of the investment is outweighed, the balance sheet value of the investment in the associated business enterprise changes to zero. The additional funds are not recognized by the investor, for the sake of a quiet resignation, if the investor can goit the financing of the associated or joint venture, or he was given a guarantee of the security of the associated or joint venture.

In the context of (non-consolidated) financial position of an investor, investments in associations or joint ventures may be adjusted for the rank of their income, or as financial assets, it is recognized from MSBO 39.

Residential establishments - IAS 31

For companies outside the borders of the EU, IFRS 11 “Common activity” is required. A joint venture is an agreement between two or more parties, within the framework of which strategic financial and operational decisions will require a unanimous agreement of the parties, as a result of joint control.

The company can accommodate the favor of the other party about the joint venture (with the approval or without the approval of the legal entity) for a variety of reasons. In a simple form, the entrepreneurship should not be brought before the establishment of an open entrepreneurship. For example, "strategic splits", which companies will be able to cooperate with for the promotion of their products and services, can also get involved in a joint venture. In order to determine the visibility of strategic undertaking, it is necessary, before considering, to designate the visibility of contractual agreements, contributions to the establishment of control, between two or more parties. Speech business is divided into three categories:

• fully controlled operations,
• fully controlled assets,
• fully controlled undertakings.

To lie down to the accounting appearance of a residential enterprise to lie down in the category, to lie down.

Fully controlled operations

The operation of transferring all assets and other resources of the participants to the deputy of the corporation’s association, partnerships of the third enterprise has been fully controlled. [IAS 31, para 13].

A participant in a jointly controlled operation can be recognized from his/her financial position:

• activate, as if in control, that adopted goiter;
• vytrati, what you are carrying, and a part of your income, what you are taking away from the sale of goods and services, which are at the borders of the commercial business.

Fully controlled assets

Deyakі vidi svіlnogo pієmnitstva transfer svіlny control yogo uchasnikіv over one or more dekіlkom assets contributed or pridbanim for the purposes of tsієї sієї svіlnoї dіyalnostі. As a rule, in the case of jointly controlled operations, if you see a joint venture, you do not transfer the establishments of a corporation, a partnership, or any other business. The skin participant of the joint venture takes control over his part of the possible economic benefits through his share of the jointly controlled asset. [IAS 31 paras. 18 and 19].

For his part of participation in jointly controlled assets, the participant in the activity, as jointly controlling assets, is obliged to recognize his financial position:

• its share of jointly controlled assets, classified according to the nature of these assets;
• be-like accepted by him in goiter;
• their part of the goiter, adopted jointly with other participants in the joint venture of another joint venture;
• be-yaky income from the sale of either your own part in the production of a residential enterprise, as well as a part of the windows incurred by the residential enterprise;
• be-yakі vitrati, incurred by him at the link with the obvious part of his frequent participation in his joint venture.

Fully controlled business

Spіlno controlled pridpriєmstvo - the same type of spіlny prіdpriєmnitstva, which is the transfer of the creation of a well-managed enterprise, for example, corporations and partnerships. The participants transfer the assets or capital of the joint venture in exchange for a part of the participation in the new one, as a rule, appoint members of the board or the relevant committee to supervise the operational activity. The rate of transfer of assets to capital and the taking away of part of the participation, which is sure to win control over the enterprise. Fort, Yakschko Two participants introduce 40% І 60% of the first Capetal with the Method of the Watery of Spiral Controls, Speed ​​Speeding Proportalo to їMikhn, Schіlna Pіdpromnia Issuvatim for Umovatim, Scho participants defeated the coats about Spelnia.

Fully controlled businesses can be reshaped either by the proportional consolidation method or by the shareholding method. In cases where a participant transfers a negligible asset to a jointly controlled undertaking in exchange for the fate of someone else, there will be mandatory instructions and instructions.

Other participants of the residential business

Active participants in the agreement may not lie before the participants in order to establish joint control. Such participants are investors, as if they transform their parts into an accounting form, right up to the ceramics, which zastosovuetsya up to their deposits.

Spіlna diyalnіst – IFRS (IFRS) 11

Spіlna dіyalnіst - tse dіyalnіst on pіdstavі pіd, yak naє two or more parties the right to joint control over the activity. Composite control may be less than once, if a decision is made on some significant activity, it will require a one-stage agreement of the parties, so that a joint control will be established.

Spіlna dіyalnіst mozhe klassifіkuvatisya as svіlnі opії chi svіlnі pіdpriєmstva. The classification is based on the principles and to lie down as a step in the flow of parties to the activity. As the parties may have less right to pure activity of activity, activity is a joint undertaking.

Participants in joint operations are given the right to be active in the field of goiter. Complementary operations often zdiisnyuyuyutsya over the framework of the structure of the surrounding organization. As a joint activity is seen in the context of business, it can be a joint operation or a joint business. In such cases, a further analysis of the organizational and legal form of business, terms and minds included before the contractual arrangements, and other factors, is necessary. It is worth considering that, in practice, other facts and conditions can prevail over the principles, which are the organizational and legal form of the entrepreneurship.

The participants in the joint operations recognize their activity and viability for goiters. Participants of joint ventures recognize their part of participation in joint ventures by the method of share participation.

Other meals

Disclosure of information about the pleading parties - IAS 24

Depending on the IAS (IAS) 24, the companies are responsible for disclosing information about transactions with the parties involved. To tie the sides of the company lie:

• maternal undertakings;
• daughter enterprises;
• daughter enterprises of daughter enterprises;
• associations of enterprises and other members of the group;
• sleepy enterprises and other members of the group;
• individuals that enter the warehouse of the key management personnel of the enterprise or the maternal enterprise (as well as their close relatives);
• individuals, yakі zdіysnyuyut control, svіlny control or may znachny influx on the enterprise (as well as their close relatives);
• undertakings, managing the plans of winegrowers and practitioners after completion of work.

The main creditor of the company, may have poured into the organization less of its activity, ceasing to be a tied party. Curiosity reveals the name of the parent company and the final controlling party (as it may be a physical entity), as it is not the parent company. Information about the relationship between maternal undertakings and її daughter undertakings is revealed independently, in addition, there were no operations between them.

Yakschko Operations: Rov''yodіi parties were carried out at Zvіtniy Periodi, Kerivnitztvo Roskrivaє K.Movіdnosin, Yaki Robust Storongi Rov'jazhni, Tu Intormacіu about Operations I Sumy Zhilishkіv Roses for Operators, turns on the Contacts of Rosynny Zobov'yvnya, Rosnanov Zvіtnіst. The information is disclosed in total for the same categories of related parties and for the same types of operations, except for the cases, if for the sake of understanding, the operations from the related parties to the financial security of the company will need a lot of work. Kerіvnitstvo reveals information about those that operations on the other side were carried out on the minds, identical to the minds, on which operations are carried out between the wrong sides, less than once, because such a mind can be fooled.

The undertaking is fluctuated depending on the situation, it could be possible to disclose information about the operations from the involved parties and the surpluses for such operations, as if it were visible between the undertakings of the minds that the power will appoint the state; otherwise, it is necessary to establish a business, if it is on the side of the party, so that one of those state-owned organizations will exercise control, otherwise there may be a significant injection into the business. Yakshcho zastosovuєmstvo zastosovuє zvіlnennya vіd vykonannya podіbnyh vimog, it may name the name of the sovereign body and the nature of it in return from the enterprise. It also reveals information about the nature of the sum of skin and other significant operations, as well as some other indications of the scale of other operations, which are not only significant, but in totality.

Newsletter about rukh koshtiv – IPSAS (IAS) 7

A note about the cost of capital and one of the main forms of financial security (the order of the note about the income, the balance sheet and the note about the change in capital). The new one has information about the difference between the costs and their equivalents for the types of activity (operational, investment, financial) for a long period of time. Zvіt allows koristuvachs to evaluate the company's capacity to generate penny flows and to win them.

Operational diyalnistyu є diyalnіst pіdpriєmstva, yak bring їy main income, viruchku. Investment activity - income from sales of non-current assets (including business acquisition) and financial contributions, which are not penny equivalents. Under the financial activity, operations are being carried out to change the structure of power and positions.

Kerіvnitstvo Mauger formuvati danі about ruh penny koshtіv od operatsіynoї dіyalnostі direct methods (vіdbivayuchi valovі groshovі flows for odnorіdnimi GROUP nadhodzhen) abo indirect (predstavlyayuchi koriguvannya pure pributku abo zbitkіv Shlyakhov viklyuchennya vplivu them operatsіy scho not nalezhat to operatsіynoї dіyalnostі, negroshovih operatsіy that for Change to working capital).

For investment and financial activities, penny flows are sorted out (that is, for groups of the same type of operations: gross penny income and gross penny payments) for the blame of a large number of specially educated minds. Flows of penny sums, connected with the payment of dividends and payments, are classified in sequence and are classified sequentially from period to period as operational, investment and financial activities are deposited depending on the nature of the payment. Flows of penny cash from the surplus allowance are shown only at the warehouse of operational activities, as only a small cash flow cannot be made before a specific operation within the framework of financial and investment activities.

A total sum of money for the operation, investment and financial activity and a lot of money for the penny koshtiv and their equivalents for the winter period.

We may also provide information about the current negotiable transactions, such as, for example, the issuance of public shares for the acquisition of a subsidiary company, the acquisition of assets for barter, the conversion of assets into shares, or the acquisition of assets for financial assistance. Negotiable operations include the withdrawal of the reversal of clogs in respect of the value; narahuvannya depreciation and depreciation; surcharges/cuttings in the form of a change in fair wages; accrual of reserves for the profits from cash

Industrial financial security - IAS 34

ISFZ did not have any information about the publication of inter- national financial information. However, in the lower countries, the publication of the industrial financial position is either obov'yazkova, or it is recommended, especially for large companies. AIP rules do not affect the ISFZ (IAS) 34th hour of preparation of the star rate for six months. Companies registered on the AIP may either prepare financial statements for six months up to IAS 34, or provide information in the minimum obligation up to AIP rule 18.

In razі, if kompaniia virіshuє publіkuvati promіzhnu fіnansovu zvіtnіst vіdpovіdno to MSFZ, zastosovuєtsya MSFZ (IAS) 34 "Promіzhna fіnansova zvіtnіst" Where Money Does vikladayutsya mіnіmalnі vimogi to zmіstu promіzhnoї fіnansovoї zvіtnostі that Principi viznannya that vimіryuvannya on until promіzhnoї fіnansovoї zvіtnostі gospodarskih operatsіy that zalishkіv behind the balance sheets.

Companies can prepare an updated set of financial quotations for the MFZ (subject to IFRS (IAS) 1 “Financial quotation”) or a shortened financial quotation. Preparation of a short-term financial position is the widest approach. Shortened financial statements include shortenings about the financial situation (accounting balance sheet), shortenings or about surpluses and savings and about other income Koshtiv, abbreviations zvіt about the change of share capital and the choice of notes.

As a rule, the company maintains the very same policy for identifying and evaluating assets, goitre, sourdough, vitrate, surpluses and stocks, both for the preparation of scoring for intermediate dates, and for financial scoring for in-line rivers.

There are special considerations before the assessment of the first arrears, as they can be re-insured only on a river basis (for example, taxes, which are calculated on the basis of the rozrakhankovo's effective rate for the last rіk), as well as the variance of the estimating ostentatiousness of the industrial fіznovіy. Crowding in the amount of money, recognition in the early intermediate period for goodwill and investments in equity instruments and financial assets, in respect of the actual rate, is not reversed.

As an obov'yazkovy minimum at the intermediate financial position, information is revealed for the upcoming periods (short or later):

• zvіt about the financial camp (accounting balance sheet) - camp at the end of the in-line intermediate period and equal data at the end of the previous financial rock;
• information about surpluses and bribes and about other income (otherwise, as stinks are served okremo, stat about surpluses and bribes and quotation about other income) - data for the current interim period and for the current financial period until the stellar date from the filing of the previous data for the same period (interim and for the river to the star date);
• a call about the current cost and a call about the change in capital - for the current financial period before the big date with the filing of equal data for the same period of the forward financial rock;
• Notes.

IFAS (IAS) 34 sets out the criteria for determining whether information is subject to disclosure in the industrial financial sector. The stinks include:

• suttєvest stosovno promizhnoї fіnansovoї zvіtnostі zagalom;
• non-standard and irregular;
• the monsoon was equal to the earlier summer periods, which made a significant influx on the intermediate financial zvіtnіst;
• prerechnіst rozumіnnya appraisal poznіnіkiv, vikoristaniy іn promyzhnoї ї fіnansovoї zvіtnostі.

The main method is to ensure the financial stability of the industrial financial situation with new information, which is important for the understanding of the financial situation and the financial results of the company for the interim period.

Service concessions - Clarification of the RCC (SIC) 29 and Clarification of the IFRIC (IFRIC) 12

For now, there is no agreement on concessions in the sphere of public services, laid down by state bodies in the private sector, within the framework of the ISFZ standard. In Ros'yasnennі IFRIC (IFRIC) 12 "Concessions for the provision of services" іntepretuyutsya different standards that establish the powers to the form of concessions for the provision of services; Clarification of the RCC (SIC) 29 "Disclosure of information: concessions for services"

IFRIC 12 zastosovuetsya before the agreement in the concession in the field of public services, zgіdno z any sovereign body (lawyer) controls and/or regulates the services, if a private company (operator) with vikoristannym іnfrastruktury, controlled by the law-holder.

Call at the concession agreements to indicate to whom the operator can serve the operator for some price. In addition, the law-enforcement officer can control the excesses of the existing infrastructure objects.

Shards of the infrastructure facilities are controlled by the legal authority, the operator does not install the infrastructure at the warehouse of the main assets. The operator is also not aware of the debtor's collection from the financial lease from the connection with the transfer of the objects of infrastructure under the control of the sovereign authority. The operator has a financial asset in his favor, as if the new one has an insane right to withdraw money regardless of the intensity of the infrastructure. The operator wins intangible services, like (a license) for the contraction of payments for civil services.

As in the case of recognition of financial assets, so in the case of recognition of an intangible asset, the operator is liable to income and expenses, owing to the duties of the right-holder of the services of everyday life, or to the modernization of objects of infrastructure, in the case of income tax operator (IAS) 1 , owing to the work of the infrastructure for the service of the infrastructure, it is applicable to the MSFR (IAS) 18. Contracting goiter for the maintenance of the working infrastructure (for the culprit of the service to the modernization) is subject to the MFZ3 (IAS) 7.

The shape and quality of pension plans - IAS 26

Financial zvіtnіst shkodo pension plan, folded vіdpovіdno to MFZ, is due to vіdpovіdat vimog MSFZ (IAS) 26 "Shape and zvіtnіst schodo pension plans". All other standards zastosovuyutsya to financial zvіtnosti schodo pension plans in this part, de їх do not replace the ISFZ (IAS) 26 .

Vіdpovіdno up to ISFZ (IAS) 26 financial zvіtnіst pension plan іz vіdstanovіmi contributions due to include:

• information about the net assets of the pension plan, how can you apply for payments;
• information about changes in the net assets of the pension plan, which may apply for payments;
• a description of the pension plan and whether there were any changes in the plan for the duration of this period (including their inflows into the plan);
• description of the policy of financing the pension plan

Vіdpovіdno to ISFZ (IAS) 26 financial zvіtnіst zvіtnіst pension plan іz vіdstanovlennymi vyplatami due to include:

• Zlіt, Scho represents the clear Activities of Pensіyny Plan, Yaki Melt Bethi Vicarista for Viplate, Tu Aktuairent Announcement (Discount) Warti Pensіy, and Torzimkoviy Profcite / Defіcite Pensіyny Plan Abo Skyannaya in Tsu Intormacіyu at the Aktaire Zvіtі, Scho dive to Fiance
• information about changes in net assets, which can be changed for payments;
• svіt about ruh koshtіv;
• the main provisions of the oblіkovoї policy;
• a description of the plan and whether there were any changes in the plan for the period (including those influxes on the air showings to the plan).

In addition, financial responsibility is responsible for including an explanation of the relationship between the resulting actuarial variance of the underlying pensions and the net assets of the pension plan, which may be required for payments, as well as a description of the policy of financing pension benefits. Investitsii, scho to become an asset to any pension plan (both from the established payments, and from the established contributions), are considered for a fair rate.

Fair Variety Score - IFRS 13

IFRS 13 defines a fair rate as "the price that would be taken away on sale of an asset or paid off on transfer of the goiter" in the minds of the market, between participants in the market at the date of assessment" (IFRS 13, item 9). It’s more savage here those who have a fair price at a glance of the participants in the market, yakі utrimuyut asset or goiter on the date of assessment. Such a principle is grounded, more, at the point of view of the participants in the market, lower at the point of view of the enterprise itself, so it is not necessary to add to the fairness of the enterprise, which is valued for a fair rank of the asset, the goiter of capital.

To assess the fairness of the value, the value can be assigned to the following points: a specific asset or a crop, which is the object of assessment (which shows its own unique appearance); the most efficient choice of a non-financial asset; main (most preferred) market; evaluation method.

In our opinion, a lot of s could, in addition to IFRS (IFRS) 13, mainly in the practice of estimating, as it already stands today. In this rank, IFRS 13 is unlikely to be reduced to numerical significant changes.

However, deakі change ISFR 13 still enter, and itself:

• ієrarchy of fair value for non-financial assets and goiter, similar to tієї, as it is now punishable by IFRS 7 for financial instruments;
• in addition, it is possible to designate a fair vartosity of all goiters, including those of similar goiters, on the basis of an allowance for those that goiters will be transferred to the other side, lower regulated or repaid by another rank;
• skasuvannya vymog about vykoristannya tsіni propozitsії and popita for financial assets and financial goiter is obviously, as it is actively quoted on the stock exchange; natomist can win the most representative price in the range of the spread of prices for drink and proposition;
• in order to reveal additional information related to a fair varst.

IPSAS 13 discusses information about how to evaluate fair varity, but it is not discussed, if fair varity may or may not be guilty.

sum of re-evaluation of programs with installed fees (div. ISFZ (IAS) 19);

surcharges and bribes, which are blamed on the change in the financial position of the foreign currency to the foreign currency (div. ISFZ (IAS) 21);

income and capital gains on revaluation of financial assets available for sale (div. IFRS (IAS) 39 “Financial Instruments: Recognition and Valuation”);

effective part of cash flows and cash flows for hedging instruments in hedging penny flows (div. IAS 39).

Vlasniki- Utrimuvachі іnstrumentіv, klassifіkovanyh іk vlasny kapital.

Boot chee churn- the total amount of income from the reimbursement of vitrate, the crim component of the other total income.

Reklasifikatsiiyni koriguvannya- sums, reclassified to the warehouse with a cash flow in the production period, yakі were recognized in the warehouse of a smaller total income in the production period in the previous periods.

Zagalny sukupny income - a change in the vlasny capital, which vinikla in the summer period as a result of operations and other subdivisions, vіdmіnna vіd zmin, yakі vinikla after the operations of the vlasniks, which were born in this age.

The total gross income includes all the components of "surplus or surplus" and "other marginal income".

Іstotnіst and aggregation

29 The organization is obliged to present the skin of the suttviy class of similar articles okremo. The organization is guilty of representing the statutes, which are responsible for the nature of the confessions, the crime of vipadkiv, if the stench is unimportant.

30 Financial zvіtnіst є the result of processing a large number of operations chi іnshih podіy, yakі united in the class with the improvement of their character chi recognition. The final stage of the process of aggregation and classification of fields in the given data and classification of data, as a form of financial statistics. As if the statute of zvіtnostі itself is not a sutteva, it will be combined with other statutes, either directly in financial ranks, or in primitkas. A hundred stats, as it is not enough for a given tribute without intermediary in the names of the names, we can be true to the truth of the tribute in the marks before them.

31 There is no need for the organization of singing information, it is necessary to be like the ISFZ, as this information is not the essence.

Mutually

32 The organization is not responsible to represent on a net basis the activity of the goiter, or else it comes to vitrati, the crime of vipadkiv, if it is important that it is allowed to be the ISFZ.

33 The organization represents both the activity of the goiter, as well as the income of the vitrati. Zdіysnennya vzaєmozalіku in zvіtі (zvіtah) about Prybutok abo zbitok that Inshyj sukupny dohіd abo about fіnansove encampment, krіm vipadkіv, if vzaєmozalіk vіdobrazhaє sutnіst operatsії abo іnshoї podії, uskladnyuє koristuvacham yak rozumіnnya skoєnih operatsіy, іnshih podіy she minds scho vinikli so i prognozuvannya possible penny flows in organizations. Estimation of assets at the net value for the change of the estimated reserves - for example, the estimate of the reserves for the change of the valuation reserve at the old age, or the assessment of the debtor's debt for the change of the valuation reserve for the sumnіvnymi borg - not mutually.

34 ISBO 18 "Viruchka" gives the award of money and money, so that the won was assessed for the fairness of the possessed person, or for the payment of the award for the compensation of the sum, whether it be given by the organization of trade reductions and the act for the redemption of the obligation. In the course of its own significant activity, the organization of the zdіysnyuє y іnshі operations, yakі do not produce until the vindication of the revenue, but are concurrent in terms of the return to the main generating revenue of the activity of the organization. The organization presents the results of such operations in the net value of income and related expenses, which are blamed on one and the same operation, if such a statement shows the day of such operation as another one. For example:

the organization represents profits and savings from non-current assets, including investment and operating assets, for additional support of the balance sheet value of the asset, which is vibuv, and connected with the sale of vitrates from the sum of overheads in yogo vibuttya; i

the organization can file on a net basis vitrati, which is considered to be an estimated goiter, recognized as applicable to MSSF (IAS) 37 “Estimated goiter, goiter, and mental activity”, and the amount of compensation, deducting yasannya within the framework of the vodpovidnoy please with the third special (for example, pleas about the guaranteed goiter of the postal worker).

35 In addition, the organization represents, on a net basis, cash gains and cash flows that are blamed for a group of similar operations, for example, positive and negative exchange rates, or cash gains and cash flows that are blamed for financial instruments recognized for trading. However, the organization presents such surpluses and churns okremo, yakscho stinks є suttvimi.

Periodicity of filing zvіtnostі

36 The organization is obliged to present the latest set of financial statements (including related information) in the least scrupulous way. In that case, if the organization changes the date of the end of its solar period and gives financial credit for the period, more or less than one year, the organization is guilty of raising an additional payment for the period, for which the financial credit is accumulated:

the basis for vikoristannya period more or less trivality, that

the fact that the sumi, the filings with the financial rank, are not equal in the world.

37 Sound, the organization sequentially accumulates financial responsibility for the river period. However, vikhodyachi z practical mirkuvan deyakі organizatsii vvazhayut for better sounding, for example, for the period to become 52 tyzhn. This standard does not change this practice.

Regular information

The minimum required relative information

38 For some reason, if the ISFZ allow otherwise, the organization is obliged to give equal information for the previous period for the full amount, in addition to the financial rate for the current period. The organization is obliged to include the corresponding information, which is described and explanatory in nature, even if it is pre-river for financial information for the current period.

38A The organization is obliged to give at least two letters about the financial situation, two letters about the income or other income, two more letters about the profit or the income (as we hope so), two letters about the sum of pennies, two letters about the change in capital, as well as notes that can be seen before them.

38B In some cases, the information is of a similar nature, it is submitted in financial statements for the previous period (forward period), continuing the same for the river period and for the current period. For example, the organization reveals in the current period, in detail, not yet regulated by the ship's review, the result of which at the end of the previous period is insignificant. For koristuvachіv may be important information about those who at the end of the previous period were inconspicuous, as well as information about the visits, living in the organization for a long period for the end of the insignificance.

Additional information

38C The organization can give the same information on the addition to the minimum required financial balance required by the MFZ, so that the information is stored in accordance with the MFZ. Such relative information can be formed from one or more answers given in paragraph 10, however, it does not necessarily have to be a full set of financial information. At the time of submission of the appointment of additional information, the organization is obliged to present and notes that lie before them.

38D For example, the organization can submit a third call about the income or the income and the other income (thus representing information for the current period, for the previous period and for one additional period). However, the organization does not need to give a third sound about the financial situation, a third sound about the collapse of the capital, or a third sound about the change in the state capital (that is, additional financial soundness). In addition to its financial status, the organization is obliged to file the same information that it is necessary to receive a designated supplementary charge for income, or an increase in that other total income.

39–40 [Remote]

Changes in the appearance policy, retrospectively corrected and reclassified

40A The organization is obliged to present the third star about the financial situation on the cob of the front period for an addition to the required minimum equal financial star rate in accordance with paragraph 38A, as follows:

won't retrospectively zastosovuє be-like the provisions of oblіkovoї politiki, zdіysnyuє retrospectively correct articles in their financial position or advertise statistics in their financial position; i


shown retrospectively zastosuvannya, retrospectively corrected chi reclamation to give suttviy spit for information about the financial camp on the cob of the forward period.

40B In the circumstances described in paragraph 40A, the organization is obliged to submit three letters about the financial camp behind the camp:

for example, the flow period;

for example, the previous period;

the beginning of the forward period.

40C If the organization of the claim is required to file additional information about the financial situation, it is necessary to submit the information required by paragraphs 41–44 of INBO 8.

40D The date on which the appointments of the opening announcement about the financial situation are formed may be the date of the beginning of the early period regardless of the fact that the organization's financial soundness is equal to the previous information for the greater early period (which is allowed by paragraph 38C).

41 If the organization changes the procedure for filing or classifying articles in its financial position, it can also advertise equally sumi, krim vipadkiv, if reclassification is practically impossible. If the organization advertises equal sums, it is guilty of disclosure (including camping on the cob of the forward period):

the nature of the reclamation;

sum of skin statistics for the class of articles that are advertised;

the reason for the reclassification.

42 In that case, if the reclassification of equal sums is practically impossible, the organization is guilty of the following:

reason, through yaku qi sumi are not reclassified; i

the nature of the koriguvan, yakі buli zroblenі, yakbi zaznachenі sumi buli reclamation.

43 Advancement in the summation of information, which takes place in different periods, helping to make economic decisions for the short-term employees, especially allowing the short-term clients to see trends in financial information using the forecasting method. For such circumstances, it is practically impossible to reclassify the relative information for the singing forward period in order to achieve consistency with the current period. For example, in the previous period (periods), data could be taken in such a manner that it does not allow the organization to carry out reclassification, while providing the necessary information may be practically impossible.

44 MSBO 8 transmits, if necessary, the correctness of corrective information is completely degraded, if the organization changes the position of its public policy, or corrects the pardon.

Sequence of notification

45 The organization is obliged to win over the very order of filing and classifying articles in financial rank in the period before the period, the crisis is over, if:

a significant change in the nature of the operation of the organization, or a revision of the financial position, does not leave doubts in the fact that the other order of filing the chi classification is more significant, vahovuyuchi transferring the ISFZ (IAS) 8 criteria for such a choice; or

one of the MFZs needs a change in the order of filing.

46 Significantly pridbannya chi vibuttya chi revisiting the procedure for submitting financial rank could be indicative of the need for a different procedure for submitting information to financial rank.

butt 1

Organіzatsіya zmіnyuє order filed svoєї fіnansovoї zvіtnostі tіlki in quiet vipadkah, if Novii order dozvolyaє іnformatsіyu taxes, yak Je nadіynoyu that dorechnіshoyu for koristuvachіv fіnansovoї zvіtnostі, when i tsomu vidaєtsya ymovіrnim scho exchange glances structure bude vikoristovuvatis i nadalі of metoyu zberezhennya sumіsnostі Informácie.

When such changes are made before the filing procedure, the organization declares its equal information up to paragraphs 41 and 42.

Structure ta zmist

Entry

47 The standard of this standard is to use information about the financial situation, or to the news (s) about the income, or to the other income income, or to the information about the change to the government capital, and also to the attention of the important, or other significant articles notes. IAS 7 “The Story of the Penny Costs” establishes the extent to which information can be provided about the penny flows.

48 In this standard, the term "revealing information" sometimes has a wide meaning, which is similar to statistics, like in financial matters. Other IFRS also allow for the disclosure of information. If it is not otherwise referred to by this standard or by other INBOs, then such disclosure may apply to financial stars.

Identification of financial status

49 The organization is obliged to clearly indicate that it is financially sound in the warehouse of other information published at once from it in one document.

50 ISFZ zastosovuyutsya only to the financial level, and їх dіya not obov'yazkovo expand on іnshу іnformatsiyu, filed in rіchnomu svіtі, svіtі organ, scho reguliuє, аbо in other documents. That is why it is important that the koristuvachs could revise the information, prepared in accordance with the ISSF, in the form of other information, if it can be valuable for them, if not be an object of viable standards.

51 The organization is responsible for clearly stating the financial implications and notes. In addition, the organization is obliged to publish in a conspicuous place such data and repeat them, if necessary for the correct understanding of the submission of information:

the name of the organization, which is called, or other ways to її ototozhnennya, as well as whether it is a change in these data is equal to the previous stellar period;

chi tsya financial zvіtnіst є zvіtnіstyu okremoї organіzatsії аbо grupi organіzatsіy;

the date of the end of the solar period or the period until which the data set of financial statements is due;

the currency of filing financial statements, as this term is assigned to IAS (IAS) 21;

steps of rounded sums, which are submitted at the financial level.

52 In order to viconate in addition to paragraph 51, the organization draws up appropriate headings of the side, call, note, and then. In order to determine the best way to provide such information, it is necessary to make judgments.

butt 2

If the organization presents financial brilliance to the electronic eye, then the breakdown of the day's side is always won; This organization also includes guesswork headings to ensure the correct understanding of the information that is being avenged by financial publicity.

53 In most cases, the organization provides information on thousands of chi millions of currency units of financial information, in order to increase financial awareness. Such a pіdhіd є admissible, yakscho organіzаtsіya razkryvaє vykoristovuvanu stupіnya rounded numbers and not sluzhі suttєvoї іnformatsії.

Zvіt about the financial camp

Information, as given in the news about the financial camp

54 The story about the financial situation is guilty of including, as a minimum, the stats that represent the upcoming values:

(a) main benefits;

(b) investment viability;

(c) intangible assets;

(d) financial assets (except for the values ​​indicated in subparagraphs (e), (h) and (i));

(e) investments that are insured under the different share method;

(f) biological actives;

(g) store;

(h) trading and other receivables;

(i) cost and equivalent cost;

(j) the gross amount of assets classified as held for sale, and those assets classified up to and including groups classified as held for sale, are clearly up to IFAS 5, Non-Negotiable Assets Classified for Sale and Assigned Validity;

(k) trade and other accounts payable;

(l) goitre assessment;

(m) financial goals (with the exception of the values ​​assigned in subparagraphs (k) and (l));

(n) the crop related to the cash flow contribution, as defined in INBO 12 Surplus contribution;

(o) the extension of the goiter tax and the extension of the asset tax, as defined in IAS 12;

(p) goiter included up to groups that are viable, classified as eligible for sale up to MSPF 5;

(q) non-controlling interests represented in the warehouse of government capital;

(r) release of capital and reserves that can be seen

55 The organization is responsible to present additional articles, headlines and intermediate information about the financial camp, if such a submission is more advanced for the understanding of the financial camp of the organization.

56 If the organization represents werewolves and post-reversal activities and short-line and long-term goiter activities as a classificatory group in its financial position, it does not classify as a turnaround activity (goiter activity).

57 This standard does not convey the blackness of the format, for which organizations present articles. Paragraph 54 is simply to direct the retelling of articles, which are enough to look at the character or confessions, so that they should give a trace about the financial camp of the okremo. Cream of that:

the need to include articles of zvіtnosti vinikaє in times, if it is rozmir, the nature of the recognition of whether or not the statutes of the totality of similar articles are such that, in order to understand the financial organization, I will firstly file taxes; i

The names, which are chosen, and the number of articles, or the totality of similar articles, can be clarified depending on the nature of the organization and її operations, in order to secure information, as it is useful for understanding the financial state of the organization. For example, the financial institution can change the designation of another name, to provide information that confirms the activities of the financial institution.

58 Organization to make judgments about those who should be able to present additional articles that have violated:

nature and liquidity of assets;

recognition of assets at the borders of the organization; i

the value, nature of that line of repayment goiter'yazan.

59 Vykoristannya different bases of assessment for different classes of assets transferring, the nature of the functions of assets in these classes differ and, therefore, the organization represents them as a class of statistics. For example, different classes of the main benefits can be considered for the first grade or re-evaluated grade up to INBO 16.

Podil active and goiter on short and long lines

60 I will have a staminous borough ones to the fiscaset on the fiscaset, and the Torokostrokіvnykiy station, and the Kozkov'vnyki Tyodpovyki, and Kozkov'yvnya Vinyatkomykіv 66-76, for Vinyatkiv Vipadkіv, Kolya SPOSIB. In order to zastosovuєtsya appointments of vines, the organization is obliged to represent all the activities of the goiter in the order of their liquidity.

61 The organization did not accept any way of filing, it is guilty of opening the sum, or the redemption, which is cleared in twelve months, a hundred of skin stats are active and goiter, at the warehouse of such a sum, it is possible to redeem them:

between twelve months after the end of the starry period, that

twelve months after the end of the solar period.

62 In vipadkah, if organіzatsіya zdіysnyuє supply tovarіv abo poslug within operatsіynogo cycle scho chіtko іdentifіkuєtsya, rozdіlna klasifіkatsіya aktivіv that zobov'yazan in zvіtі about fіnansove camp on oborotnі (korotkostrokovі) i pozaoborotnі (dovgostrokovі) Dusty korisnu іnformatsіyu, oskіlki dozvolyaє such rank rozmezhuvati pure assets, constantly turn around like a circulating capital, and pure assets, like a long-term organization. It also allows you to see the activation, the implementation of the vartosity of those transfers between the flow operating cycle, that goiter, which is redeemed in the middle of that very period.

63 For deyakih organіzatsіy such yak fіnansovі іnstituti, filed aktivіv that zobov'yazan in order zrostannya chi zmenshennya lіkvіdnostі zabezpechuє nadіynu that bіlsh dorechnu іnformatsіyu porіvnyano s filed їh of pіdrozdіlom on oborotnі (korotkostrokovі) that pozaoborotnі (dovgostrokovі) oskіlki taka organіzatsіya not zdіysnyuє postachannya goods or services at the borders of the operational cycle, which are clearly identified.

64 Organizatsії DOWNLOWNING WITH SHOSPOVENNIE POLUME 60 Representing one part of your SKOVA TAKOV'KOV'YAK Z Pіdrozdil at the turn (Konggostrokі), and Inthu іsh Partner - at the order of Lіkvіdnostі, Yakschko, such as the appointment of Nadіino, and Bіlish Torchechno and Ukraine. The need to change the basis of the filing can be blamed on the occasions, if the organization of the existing difference sees activity.

65 Information about the transfer of the term for the sale of assets and goiter to the core for assessing the liquidity and platform capacity of the organization. IFRS 7 “Financial Instruments: Disclosure of Information” on the basis of disclosure of information about the lines of redemption of financial assets and financial goiters. Financial assets include trade and other accounts receivable, and financial goiter include trade and other accounts payable. Information about the transfer of terms for the expiration of non-monetary assets, such as reserves, and about the transfer of the term for the redemption of crops, such as estimated crops, as well as the card, regardless of whether the assets of that crop are classified as negotiable (short-term) dovgostrokovi). For example, the organization reveals information about the amount of stocks, the amount of varities that will be cleared in twelve months after the end of the solar period.

Werewolves assets

66 The organization is guilty of classifying an asset as a werewolf if:

won't transfer the sale of assets chi may namir sell chi to save it at the borders of its own sizable operating cycle;

won utrimuє tsey asset by the head rank with the method of trade;

will transfer the sale of the asset at the time of twelve months after the end of the solar period; or

Tsei Asset by Kroshovimi Colds Abo Ekwіvalentt Kroshivih Kostev (from the meaningful, visited in the ISME 7), Klim Vipadkiv, if you want to sit on yogo obmіn Abo Vicaristannya for the redeems of Zobov'jakan, Scho Dіytzіv Pіsl Zakіnchennya Zadytzіv Pіsl.

The organization can classify all other assets as non-negotiable.

67 In this standard, the term "non-negotiable" is used to denote tangible, intangible and financial assets of a long-term nature. The standard does not defend against victorious alternative designations for the mind, which is obvious.

68 The operational cycle of the organization is an interval between the receipt of assets for processing and implementation in the form of pennies or their equivalents.

Although the most important operational cycle of the organization is not subject to a clear identification, a permit is accepted, which makes it difficult to become twelve months.

Before current assets lie assets (such as stocks and trade receivables), sales, slowdown in the sale of such assets in the midst of a significant operating cycle, so it is not transferable, so that the warehousing will be realized during the next twelve months.

The warehouse of current assets also includes assets that are recognized as the main rank for the purposes of trading (butts of such financial assets, classified as recognized for trading according to IAS 39), as well as the negotiable part of non-current financial assets.

Short string goiter

69 The organization is guilty of classifying goiters as a short line, if:

won't transfer to regulate the goiter at the borders of its own sizable operational cycle;

won't take away the goiter, most importantly with the method of trade;

tse goiter yazannya pіdlyagaє vreguluvannya protyag twelve months after the end of the stellar period; or

there is no crazy right to regulate goiter less than twelve months after the end of the solar period (div. paragraph 73). Wash the goiter, apparently to the extent that it can be, at the discretion of the counterparty, regulated by the way for the release and transfer of tools to capital, do not add to the classification of this goiter.

The organization is guilty of classifying all other goiters as dovgostrokov.

70 Acts of short-term goiter, such as trade creditor fencing and deeds of spending on personnel and other operational expenses, form part of the working capital that wins within the framework of the organization’s extraordinary operational cycle. The organization classifies such operational statistics as short-term goiters, so that they can be repaid in twelve months after the end of the solar period. For the purpose of classifying assets and goiter, the organization is zastosovuetsya the very same operational cycle. Although the most important operational cycle of the organization is not subject to a clear identification, a permit is accepted, which makes it difficult to become twelve months.

71 Other short-term crops do not transfer redemption within the normal operating cycle, but wait for redemption between twelve months after the end of the solar period, or the number of crops is reduced by the main rank with the method of trading.

Je butts such deyakі fіnansovі zobov'yazannya, yak klasifіkovanі priznachenі for torgіvlі vіdpovіdno to MSFZ (IAS) 39 bankіvskі overdraft and takozh korotkostrokova Chastina dovgostrokovih fіnansovih zobov'yazan, zaborgovanіst іz viplati divіdendіv, podatki on Prybutok that іnsha netorgovelna kreditorska zaborgovanіst.

Fіnansovі zobov'yazannya scho zabezpechuyut dovgostrokove fіnansuvannya (tobto not skladayut Chastain working kapіtalu scho vikoristovuєtsya within zvichaynogo operatsіynogo cycle organіzatsії) i do not pіdlyagaє maturing in furrows dvanadtsyati months at pіslya zakіnchennya zvіtnogo perіodu, Je dovgostrokovimi zobov'yazannyami of urahuvannyam vimog punktіv 74 i 75.

72 The organization classifies its financial goals as short-term, if they are due to be repaid within twelve months after the end of the stellar period, call it like this:

the first term of redemption became over twelve months; i

A favor for refinancing or revising the payment schedule on a new line basis was laid after the end of the solar period, but until the moment the financial balance was cleared before release.

73 Yakscho within іsnuyuchoї kreditnoї lands organіzatsіya ochіkuє i Got the right to svіy rozsud refіnansuvati zobov'yazannya abo yogo vіdstrochiti repayment row, scho becoming mіnіmum dvanadtsyat months at pіslya zakіnchennya zvіtnogo perіodu, then won klasifіkuє tse zobov'yazannya yak dovgostrokove, navіt Yakscho b іnakshe tse the goiter was supposed to be repaid in a short term. However, if the organization does not have the right to its own investigation of the refinancing of goiters, or the repayment of the debt (for example, for the daytime, please ask about refinancing), the organization does not take into account the potential for refinancing and building a short classification.

74 Too Vipadku, Kolya Organizatsiya Delivery, Be-Yaki Umov's Dovgostroyvo-ї Details on the date of Zakіnchennya Zvіtniy per_od Dati, Vnaslіda kobov'jaznnya Stєє Rogs on Vimogu, Organizatsiya Clasifіkuє Tset Zobov'jnnya Yak Korotorkostrokov, Nakіnchennya Credit period, but until the financial success of the issue until the release does not require pre-structural repayment of the loan, regardless of the admission of damage. The organization classifies tse goiter as a short-line, shards on the date of the end of the solar period, the organization does not have the insane right to redeem it less than twelve months after the date indicated.

75 Prote organіzatsіya klasifіkuє tse zobov'yazannya yak dovgostrokove, Yakscho to zakіnchennya zvіtnogo perіodu lender pogodivsya Nadachi їy pіlgovy perіod scho zakіnchuєtsya not ranіshe nіzh through dvanadtsyat months at pіslya zakіnchennya zvіtnogo perіodu, protyagom yakogo organіzatsіya Mauger vipraviti torn down, when i tsomu Mauger lender does not vimagati negaynogo repaid. credit.

76 Stosovno pozik, klasifіkovanih yak korotkostrokovі zobov'yazannya, Yakscho in perіod mіzh datoyu zakіnchennya zvіtnogo perіodu that datoyu skhvalennya fіnansovoї zvіtnostі to Key infrastructure vіdbuvayutsya navedenі nizhche podії, tsі podії pіdlyagayut rozkrittyu yak nekorektuyuchі podії vіdpovіdno to 10 INBO "Podії pіslya zvіtnogo perіodu":

refinancing on a long-term basis;

rectification of the damage to the minds of the debt-stroke credit area; i

given by the creditor of the first period to correct the damage to the minds of the new credit line, which will end no earlier than twelve months after the end of the summer period.

Information, which is used to submit a file, either in the news about the financial camp, or in the notes

77 The organization is responsible for rozkriti - either in the news about the financial situation, or in the notes - the breakdown of the submissions of articles of zvіtnostі on the classification subcategories in order, scho vіdpovіdaє diyalnostі organіzatsії.

78 Details of data, which should be found in the classification subcategories, lie in the MSFZ, as well as in the analysis, the nature and recognition of the main indications. In case of violation of nutrition about the principle of breakdown into classification subcategories, the organization also takes the factors to the respect, included in paragraph 58.

the statistics of the main contributions are detailed according to the classes according to the requirements up to INBO 16;

debtor's billing is detailed for the sums of billing of purchasers and assistants, billing of related parties, prepayments and other sums;

stocks of details up to ISFZ (IAS) 2 “Stocks” for such subcategories as goods, stocks, materials, work in progress and ready products;

estimates of goiter are detailed from the sight of quiet, that the recognition of the wine city to the practitioners, that is quiet, that lies before other articles; i

sovereign capital and reserves are detailed for different classes, such as capital payments, emisiiny income and reserves at the capital warehouse.

79 The organization is responsible for the coming information, either in the news about the financial camp, or in the news about the change of capital, or in the notes:

100% of the skin class of the share capital:

• number of shares permitted to issue;

the number of issuances and repaid shares, as well as the number of shares, issuances, but not paid in full;

the nominal value of the shares, or the introduction of those shares that cannot exceed the nominal value of the shares;

the sum of the number of shares that are rebuyed from the beginning of the period on the date of its completion;

rights, privileges and exchanges, transfers for this class, including exchanges for distribution of dividends and return to capital;

shares of the organization, as if utrimu itself organization and її subsidiaries of the associated organization; i

shares reserved for the issuance of options and agreements for the sale of shares, including the issue of the issue and sumi;

description of the nature and recognition of the skin reserve in the warehouse of the vlasnogo capital.

80 An organization without shareholder capital, such as a partnership or a trust, is liable to disclose information equivalent to that required by paragraph 79 (a), and from the designated changes for the period for the skin category of share participation in the government of the capital, such as obmezhennya, transfer for the skin category of chastok at the capital.

80A How the organization created the reclamation

financial instrument with the right of reversal sale, classified as a share instrument, or

a tool that would like to give an organization to a third party a proportionate share of the organization's net assets only for liquidation and be classified as a share tool; between the categories of financial goitre and public capital will not be able to reclassify the sum, reclassified from one category to іnshoї (financial goiter and public capital), as well as the line that is submitted for designated reclassification.

A note about income or income

81 [Vilucheny]

81A In the news about the surplus or the surplus and the other income (the tale about the surplus income) are due to representation, the crime of distributions about the surplus or the surplus and the other surplus income, such indications:

pributok chi churn;

at the same time, another sukupny income;

the total income of the period is the total amount of income from the income and the other total income.

As an organization, it presents a wide range of surpluses or surpluses, it does not include distribution of surpluses or surcharges to the sound, which reflects the profit.

81B Krim rasdіlіv about surpluses or surpluses and other total income, the organization is also obliged to present such statistics to show the surplus or surplus and other total income for the period:

surplus or surcharge for the period, which can be seen:

• up to non-controlling areas;

• to the Vlasniks in the parent organization

cumulative income for the period to lay down:

• up to non-controlling areas;

  to the Vlasniks in the parent organization

If the organization provides information about income or income in good faith, then the data required by subparagraph (a) is liable to tax in this respect.

Information about the presentation in the distribution about the surplus or the churn or the news about the surplus or the churn

82 Krіm articles, required by other IFZs, divided about surpluses or surpluses, or about surpluses, or surcharges are guilty of including rows, as to submit such indications for the period:

• financial vitraty;

  a part of the organization at the surplus of a mix of associated organizations and joint ventures that are insured against the victorious method of share participation;

  vitrati for a tribute;

• a single sum, which reflects the sum of the sum of the assigned types of activity (div. IFRS 5).

Information about the payment of the tax from the distribution about the other purchase income

82A In Ridgelі, about the misfortune income, Majutti Baudi Podalі Stattі Zvittnostі Содоо сово Іншельный проданной income for perigod, clasifіkovі for character (turns in frequency in the Іnshy bug-incoming incomoc_yovaniyovyi, such sp_lins, ryodpromi, rye tі statti, yakі vіdpovіdno to іnshih MSFZ:

will not be reclassified to a warehouse for a surplus; i

tі, yakі zgodom will be reclassified to the warehouse surplus chi zbitka, if there will be vikonnі sevnі umovi.

83–84 [Remote]

85 The organization is responsible for submitting additional statistical information, headlines and intermediate sums of money in the name or in the name, to give information about the income or income and other income, if such a submission is more important for understanding the financial results of the organization.

86 Oskіlki efekt od rіznih vidіv dіyalnostі organіzatsії, її operatsіy that іnshih podіy vіdrіznyaєtsya for perіodichnіstyu, potentsіalom viniknennya pributku abo zbitku that prognozovanіstyu, rozkrittya information The components fіnansovih rezultatіv dopomagaє koristuvacham zrozumіti otrimanі fіnansovі result that buduvati forecasting schodo maybutnіh fіnansovih rezultatіv.

The organization includes up to the rank or the rank, which to submit information about the income or income and other income, additional statistics and the main names that are awarded, and the accuracy of the submission of articles, which is necessary for explaining the elements of the result of finance.

The organization takes care of the factors, including the substance, as well as the nature and recognition of income items and expenses.

butt

The Financial Institute can change the title of the articles to provide information on the activities of the Financial Institute. The organization does not pass mutually the income items and cumulative income, the crime of withdrawals, if they are satisfied with the criteria referred to in paragraph 32.

87 The organization cannot represent whether it is stats of income and statutory income, such as suprawichine or zvіtі or zvіtah, scho to submit information about income or income and other gross income, nі at primіtkah.

Boot money

88 The organization is obliged to recognize all income statistics and expenses for the period at the warehouse for surplus and surplus, krіm vipadkіv, if any MSFZ needs it, it is allowed otherwise.

89 At some MSFZ, conditions are assigned, for which organization recognizes the penny stats for the boundaries of the profit or the cut for the in-line period. At IAS 8, two types of such conditions are imposed: the correction of pardons and the amendment of the aftermath of the change in the position of the appearance policy. Other MFZs may either allow the inclusion of a surplus in the warehouse or the surplus of a component of the other total income, yakі satisfy the designated income or increase the profit from the Concept (div. paragraph 7).

The last total income of the period

90 The organization is responsible for spreading the sum of the tax on the surplus to the skin statte of the other gross income, including advertising fees, or the news about the surplus, or the surcharge of that іnshe surplus income, or for the primitka.

91 The organization can represent the statistics of the second total income:

• (a) otherwise, for the elimination of any taxable effects,
• (b) or until the elimination of any taxable effects, having represented in a single sum the total amount of the tax on surpluses for these statues.

If the organization chooses option (b), then it is responsible to divide the amount of the tribute between these articles, if it can be reclassified to the distribution of surpluses or brisket, those statutes, if they are not reclassified to the distribution of surpluses or brisket.

92 The organization is responsible for disclosing information about the advertising correction of other components of the total income.

93 In other MFZs, it is stated that, in some cases, they should advertise sums, if they were previously released from the warehouse of less total income, to the warehouse, a surplus or a brisket. Such types of reclamation are assigned to this standard as reclamation correction. The reclassification is included up to the final component of the other total income in that period, in the amount of the designated reclassification bula was reclassified to the warehouse surplus or surplus. For example, surpluses, realiza- tions in the future of financial assets, which are for sale, are included before the warehouse surpluses or surpluses of the in-line period. Assigned soums could be recognized at the warehouse of the total income as unrealized profits from the current period. Qi unsold surpluses are credited to the sum of the sum total income for the period, for which realized surpluses are reclassified to the stock of surplus chi zbityk, nizh zapobigti їх included to the total gross income of two.

94 The organization can represent advertising corrections for the public (spots) about the income or the other total income or for the benefits. The organization, which represents the reclamation fees for applications, represents the statistics of the other total income after the completion of all the necessary reclamation fees.

95 For example, reclassification is blamed for foreign investment (div. IFRS (IAS) 21), for the recognition of financial assets that are open for sale (div. IFAS (IAS) 39), and also if a transaction is predicted to be hedged, invested the amount of the cash inflow (div. 100 of IAS 39 on the hedge of penny flows).

96 Repessimifіkatsіinі Korigayvannya do not victite in the smb of the magnitude of the magnitude of the wartosti in the result of the reoroinki, shade will be visited by VІDPOVD to the IAS (IAS) 16 Abo MSFZ (IAS) 38, ABO with reorochіnkach program IS upstream viplats, shave visited Vіdpovy to MSFS (IAS) 19. CI component at the warehouse of another total income, that year is not reclassified to the warehouse for a profit. Changes in the value of the increase in volatility, recognized as a result of the revaluation, can be transferred to the warehouse of unallocated surplus in the coming periods of the world's recovery, or at the time of recognition of the recognition (DIV. ISBO 16 and ISBO 38).

Information on how to apply for income (calls) about income or income and other cumulative income or from receipts

97 In the context of the existence of some of the other articles of income, the organization is responsible for revealing information about their nature and value.

98 Provide, for any information about the statistics of income, or vitrate for a clear cut, include the following:

private write-offs of the value of stocks up to a net possible price, sale or partial write-off of the value of the main assets up to their gross value, as well as the renewal of sums written off in such a rank;

restructuring of the activities of the organization and the renewal of the sums of any estimated goiters to pay for restructuring;

vibuttya ob'ektiv main zasobiv;

vibuttya іninvestitsіy;

pinned diyalnist;

regulation of court disputes; i

Іnshi types of renewal of sums of estimated goiters.

99 The organization is guilty of presenting an analysis of the costs, recognition from the warehouse of the surplus or the stock, with different classifications, based either on their characteristics, or on the їx recognized within the framework of the organization, fallow, in order

100 It would be desirable that the analysis required by paragraph 99, the organizations presented directly to the public or to the public, to represent the showcases of the income or the increase in the total income.

101 The classification of vitrates for subcategories is victorious in order to see the components of financial results, which can be reviewed for periodicity, potential for profit or profit and forecasting. Assignments of analysis are submitted in one of two formats.

102 The first format is the analysis with the best method "by the nature of the vitrate". The organization of a group of screenings, included in the warehouse for a cash flow, for their nature (for example, depreciation of the main assets, purchases of materials, transport windows, winegrowers for practitioners and screenings for advertising) that does not re-spread them between functional directives within the framework of the organization. This method can be simple for stosuvanni, but it is not possible to use it for redistribution of vitrates, apparently up to their recognition within the framework of the organization. The butt of the classification of the victorious method "behind the nature of the vitrate" looks like an offensive rank:

103 Another format is an analysis of the choice of the method "for the recognition of vitrate" or "for the co-sales co-operation", within the framework of which they are classified in the fallow as part of the recognition as a part of the co-sales co-sales or, for example, as a charge for distribution or administrative activity. The organization, as a minimum, reveals at the borders of this method the compatibility of its sales, except for other wines. The Danish method can give koristuvachs more additional information compared to the method of classifying vitrates according to their character, however, it has been subdivided vitrates for their recognition, it can have a sufficient rozpodіlu and significant world of implications for judgments. An example of a classification with respect to the method “for recognition of vitrate” may look like this:

104 The organization, which classifies the expenses for their recognition, is obliged to disclose additional information about the nature of the vitrates, including about the expenses for part of the depreciation of the main income and intangible assets, and about the expenses for part of the wine city to practitioners.

105 Vybіr mizh by the method "for the signs of vitrate" and the method "for the nature of vitrate" to deposit according to historical and Galuze factors, as well as according to the nature of the organization. Offending methods allow you to take away the notices about vitrati, which can be changed, directly, indirectly, stalely in the form of a change in the sale of the organization’s choice. Oskіlki kozhen іz methodіv poddnja maє є svoіvagi dlya organіzatsіy different types, which standard is important, so that the ceramics chose the order of filing, which is the most superior and the most ancient. However, in connection with this, that information about the nature of vitrates helps to predict future penny flows, it is necessary to reveal additional information, if the method of classifying vitrates for the recognition of vitrates is victorious. In paragraph 104, the term "vineyards for practitioners" is used in the same meaning as in IAS 19.

A message about changes in the power capital

Information that informs the public about the change in the government capital

106 The organization is responsible to send a notification about changes to the government capital, in order to take into account point 10. The notification about changes to the government capital includes the following information:

a huge sum of money in the period, from the distribution of sums of sums of money, as it can be brought to the head of the parent organization and to non-controlling parts of the lot;

according to the skin component of the water capital - signs of retrospective stasis or retrospective correction, recognized up to MSBO 8; i

• according to the dermal component of the moisture capital - the balance of the cob on the cob and the date of the end of the year, with separate changes, as well as the last:

  • pributka chi beat;

  other total income;

  operations with spymasters, which are due to this quality, with separate filings of contributions by spymasters and rosters to spymasters, as well as changes in part of the participation in subsidiaries, which do not lead to loss of control.

Information that informs you about the change in the state capital or in the application

106A With regard to the skin component of the government's capital, the organization is responsible for filing either information about changes in the government's capital, or for accepting a line-by-item analysis of other gross income (div. 106(d)(ii)).

107 The organization can pay taxes - either in the name of the change in the state capital, or in the notes - the amount of dividends, for a long period of time, as a distribution to the vlasniks, and also the amount of dividends for the shareholder.

108 In paragraph 106, to the components of the state capital, one can see, for example, the skin class of deposits in the state capital, the accumulated balance for the skin class of the second total income and non-distribution income.

109 Change what happened to the state capital of the organization between the dates of the beginning and the end of the solar period, reflect the increase in the change in the net assets of the organization for the whole period. For the blame change, which is the last of the operations with the hairdressers, which are due to this quality (such as contributions to capital, the purchase of the power of share instruments in the organization and dividends), that witrat according to the pleasing, without intermediary involvement with such operations, zagalna zalna for the period, the total amount of income and vitrate, including profits and bitcoins, generated by the activity of the organization for the duration of this period.

110 IFAS (IAS) 8 requires retrospective adjustments for the implementation of changes in the public policy of the world, which is practically adopted, for a wink of waivers, if the rules for the transition of another IFRS are transferred elsewhere. ISFZ (IAS) 8 also means that the reparation for the correction of pardons is retrospective to the world, as a practical matter. Retrospective correction and retrospective correction is not a change in public capital, but rather stench in the balance of undivided cash flow, if any, if any MSFZ will help retrospective adjustment of the other component of public capital. Clause 106(b) in order to inform about changes in the state capital, it was revealed information about the amount of money spent on the skin component of the state capital, calling for changes in public policy, for example, caused by the correction of pardons. Such a cut is applied to the skin for the forward period and on the cob of this period.

Zvіt pro ruh koshtіv

111 The information about penny flows gives the cashiers of financial wealth the basis for assessing the building capacity of the organization to generate cash and the equivalent of cash, as well as the needs of the viceroys of these penny streams. IAS 7 establishes the rules for filing and disclosing information about penny flows.

Notes

Structure

112 Notes to blame:

provide information about the basis for the preparation of financial recognition and the specific provisions of the vykoristovuvanoy oblіkovoї politiсy up to paragraphs 117–124;

reveal information required by the MFZ, which is not presented in any other financial statement; i

secure information, as you do not hope in the same way with financial zvіtіv, but dorechna for razuminnya whether any of them.

113 The organization is obliged to present the notes in an orderly manner, as far as practical. For a skin statute, filed with svіtah about financial position and svіtі (svіtakh) about surplus or zbitok and other income, as well as svіtah about change from the power capital and about the ruch penny koshtіv, the organization is guilty of giving re-admission to be-yak pov 'I have given him the information, revealed in the notes.

114 The organization should present notes in this order, to help the corystuvants to understand the financial position and balance with the financial position of other organizations:

a statement about compliance with the International Financial Standards (div. clause 16);

a short review of the main provisions of the oblіkovoї politіk, scho zastosovuєtsya (div. item 117);

additional information about the objects of appearance, presented in the news about the financial situation and in the news (summaries) about the income or the other income, as well as the news about the change of the state capital and about the rukh koshtiv, in the same blackness, in the same way skin tone and skin status; i

Other information that is disclosed, including:

• about the treatment of goiter (div. MFZ (IAS) 37) and not recognizing the agreements on goiter and the treatment of any future operations;

information of a non-financial nature, for example, about the goals of the organization's policy for managing financial risks (div. IFRS 7).

115 In some cases, it is possible to blame the need, or else change the callousness of the submission of singing articles in notes. Narrinate, Organizatsіya Mozheyu about Zmіnii fairly Wartosti, vnanі at the warehouse of ABO ABOUT Zbitka, s іnformazіu about the therm_ni reassesshed by Finansovih Інтрумів, non-zyvazhuyuyu on those, Shaho Roschrittya іnformazії like a zіti (st ) showcases a profit or a bribe and a small income, and the rest of the disclosure of information - until the news about the financial camp. The proteo organization is to be arranged in the orderly structure of the submission of notes to the world, as it is practically possible.

116 The organization can see at the independent distribution of financial information about the information about the basis for the preparation of financial information and about the specific provisions of the corporate policy.

Disclosure of information about the appearance policy

117 In a short look at the main provisions of the oblіkovoї policy of the organization can be revealed:

base(s) of assessment, vikoristan (vicorstan) for the preparation of financial scores; i

other provisions of the oblіkovoї politiki, scho zastosovuetsya, yakі є dorechnye for rozumіnnya financial zvіtnostі.

118 Vazhlivo, dwellers organіzatsіya poіnformuvala koristuvachіv about base abo bazi otsіnki, vikoristanі at pіdgotovtsі fіnansovoї zvіtnostі (napriklad, іstorichna vartіst, thread vartіst, clean mozhliva Price Sale, valid vartіst abo value scho vіdshkodovuєtsya) oskіlki base scho vikoristovuєtsya organіzatsієyu for skladannya fіnansovoї zvіtnostі , in a significant world, analytical visnovkas of coristuvachs are added. If the organization has more than one base of assessment in financial rank, for example, if several classes of assets are reassessed, it is enough to indicate those categories of assets and goiter, to which the skin is stagnant from the bases of assessment.

119 Under Vishennі Patten About Te, Chi Skіd Roskrivati ​​Te chi Інша станнанна поліковой ї и и ​​и и и кирівнотвововововостве інферова и и кирикититтая сієїї інформації SPRITIME Rosuminnya Corrifuchs of Togo Operations Operations, Іnski Skija Taja OpelsInuyuyuyuyu in Zddnikoviy Fan History. Revealing the specific position of the oblіkovoї politіku є especially relevant for koristuvachіv, if tsya іnformatsija vіdobrazhaє vyobrazhaєu opіnіtієєi variantі oblіku z allowed by the ISFZ alternatives.

As an example, you can disclose information about those who are a zastosovuє organization for assessing their investment soundness model for a fair grade or a model for the first grade (div. INBO 40 "Investment soundness").

Acts of the ISFZ will directly help to reveal the specific provisions of the oblіkovoї policy, including information about the order of oblіku, kerіvnitstvom from the number of transfers of the ISFZ alternatives. For example, ISFZ (IAS) 16 for information about the bases of assessment, selections for the main scores of different classes.

120 The skin organization takes to respect the nature of its activity and those provisions of the oblіkovoї politik, yakі, for scoring coristuvachіv її financial zvіtnostі, if b rozkritі schodo organization of this kind. For example, koristuvachі ochіkuli b, scho organization, scho podatkovuєtsya on surpluses, razkriє polіkovoє polіkovoї polіkovoї schodo podtkіv on surpluses, among those, scho zastosovuyutsya schodo vydstrochenih podatkovuєtsy goiter and assets. If the organization may have significant foreign payments or transactions in foreign currencies, checks should be checked for disclosure of information about the provisions of the public policy regarding the recognition of profits and bitcoins in the change of exchange rates in foreign currencies.

121 The position of oblіkovoї politiki can be significant through the nature of the activity of the organization, but it is not necessary to bring up the sumi for the current and forward periods. Also, in order to determine the skin-important position of the public policy, which was directly supported by the ISFZ, the protection was taken by the organization to be approved by the organization in accordance with the IAS 8.

122 Roskriti's bodies - in the shortwood of meaningful providency of the regional primetikov - іnformakіu about judge, krimuyvyi, и и и разазані з и орахоновый оцінками (дв. Paragraph 125), Yaki Buli moldovandovі Kerіvnittva in the process of gospauvna gave the most significant contribution to sumi, recognition from financial fame.

123 In the process of stosuvannya oblіkovoї politiki organіzatsії kerіvnіtstvo formє raznі mirkuvannya, okrіm quiet, scho pov'yazanі z rozrahunkovymi otsіnki, yakі can znachnoy znіroy vplyat on sumi, yakі vyznayutsya і fіnansovіy zvіtі. For example, a ceremonial form of a judgment in case of an attack of offensive food:

what are the financial assets before investment, if they are reduced to maturity;

at any hour, practically all significant risks and risks associated with the right to control financial assets under the lease are transferred to other organizations;

chi є pevnі operatsії sale of commodities on the merits please about finansuvannya і, otzhe, chi do not produce until viniknennya viruchki.

124 Disclosure of the current information provided by paragraph 122, required by other ISFRs. For example, ISPF 12 “Disclosure of information about participation in other organizations” suggests that the organization disclosed information about the situation, as if it formed in the case of higher nutrition about those who are outside the control of our organization. MSFZ (IAS) 40 "Іnvestitsіyna neruhomіst" vimagaє rozkrittya information The kriterії, viroblenі organіzatsієyu for rozmezhuvannya іnvestitsіynoї neruhomostі that neruhomostі, yak zaymaє vlasnik and takozh neruhomostі scho utrimuєtsya for sale in hodі zvichaynoї dіyalnostі have vipadkah, if klasifіkatsіya neruhomostі viklikaє trudnoschі.

Dzherela of non-insignificance, connected with rozrachunk's assessments

125 Organizatsіya Moon Roskekriti іnformakіu about the sweendent, Zroblenі her codo Maitatnoe, and Torozhe about Іnshі basic Jerela Nevnisyatі, pov'jazanі zіnekhki okіnkami mill at the date Zasіnchennya Introduction, Yaki, carry in the sideline of the rhisik of Troybne Suttєwe Korigayannya Balance . vartostі actives and goiter. For these assets and goiter, the acceptance of guilt is a detailed description:

their character;

their balance sheet as of the date of the end of the solar period.

126 When the balance sheet value of the current assets and goiter is determined, a rozrahunka assessment is required, as of the date of the end of the solar period, I will add to the value of the activity of the goiter and the cause of the future, for which there is no evidence. Napriklad for vіdsutnostі information The sposterіgayutsya rinkovі tsіni nedavnіh lands potrіbno vikoristovuvati rozrahunkovі otsіnki of orієntatsієyu on the Future, dwellers otsіniti vіdshkodovuvanu value klasіv mainly zasobіv, naslіdki tehnologіchnogo starіnnya for zapasіv, size otsіnochnih zobov'yazan, yak deposits od maybutnogo result ship rozglyadu scho trivaє , and the size of dovgostrokovyh goiter yazan for the wine city of practitioners, such as pension goiter yazan. The data of rozrahunkovі estіnki transfer variance to allow for such aspects, as koriguvannya penny flows and discount rates z rahuvannyam riziku, possible changes in wages and possible changes in prices, yakі vplyivayut on expenses.

127 Admissions and other signs of non-observance, connected with rozrachunkovym estimates, which are shown in a similar way to paragraph 125, stand for rozrachunkovyh estimates, which should be taken into account in the case of the most complicated, subjective and complex judgments. With more and more changes, that allowance, which can be added to the possible future insignificance, and the judgments become more and more subjective and collapsible, and, as a result, there is an increase in the risk of the balance sheet value of the assets being brought down.

128 Stroovno Activa Tu Zobov' Kazikan, Yaki Schilenі to a digital rhizika of the uterstosti zmіni їx balanced wartosti of a raised fiscasefish rock, does not touch the іnformaki, he has been confined to paragraph 125, Yakschko at the date of Zavіnchennya Introduct The market should be identical to the asset of the crop. Assigned by such a rank, the fairness may change in the coming financial turn, the prote ts of the change will not be allowed to allow for any other assessments of non-significance on the date of the end of the solar period.

129 The organization provides the necessary information in paragraph 125 in such a way that the financially famous people become aware of the world, shaped by the construction of some future and other cases of insignificance, pov'yazanoї z otsrakhunkami. The nature of this obsyag і іnformatsiї varies stalely depending on the nature of the vіdpovіdny allowance and other conditions. Attach information, how to open the organization, such as:

the nature of the extraneous admission of chi іnshoy neznachennostі, pov'yazanoї z rozrahunkovoy assessment;

sensitivity of balance sheet values ​​to methods, allowance for such rozrahunkovyh estimates, on which are grounded їх rozrahunok, including the reasons for such sensitivity;

scoring the result of the elimination of non-significance and the range of the estimated possible value of the balance sheet vartosti of the relevant assets and goiter in the offensive financial position;

clarification of the changes that were made, commensurate with the past omissions of those who activated that goiter, as if the innocence became unlawful.

130 This standard does not mean that the organization disclosed budgetary information and forecasts.

131 In other words, revealing information about the stage of a possible influx, whether it be an admission or another age of insignificance, connected with rozrachunkovym estimates, the camp on the date of the end of the solar period is practically impossible. In such situations, the organization shows that it can not be assessed, that it is out of the obvious, that in times, if the actual result of the offensive financial fate is taken into account in the transfer, it may be necessary to correct the balance of the asset. In all types of organization, the nature and balance sheet variability of a particular asset or crop (or a class of assets or crops) are revealed, which should be allowed.

132 ІNFORMAYY, SHO RESCRIVE VІDPOVYY TO CENUE 122 PRO SPECTRATE SUPPREDUE, SFOROVENIA KERІVNICTVA IN THE PROMOSTE OF THE PROMOSTE OF THE OBLIKOVOE POLІTI POLITICS OF BODY, DO NOT REMOVED BY INFORMATSIKY IS NEWS NEWS, ROSE ROSE ROSEKOVYY ONTSIKI, SHO ROSCRIVE VІDPOVYY TO POLIEK 125.

133 INSHI MSFZ vimagayut rozkrittya information The deyakі of parboiled, SSMSC in іnshomu vipadku potrіbno bulo b rozkriti vіdpovіdno to step 125. Napriklad, MSFZ (IAS) 37 vimagaє rozkrittya for Pevnyi obstavin, information The osnovnі poached schodo maybutnіh podіy, SSMSC stosuyutsya klasіv otsіnochnih goiters 'yazan'. ISPF 13 “Estimation of fair rank” based on disclosure of information about the values ​​(including the method (methods) of assessment and other parameters) that an organization will score when assessing fair rank of assets and fair rank, which is considered to be fair.

Capital

134 The organization is responsible for disclosing the information, which allows the employees of their financial position to evaluate the organization's goals, policies and processes of capital management.

135 At the point 134, the organization opens the following:

(a) information of a reasonable nature about its goals, policies and capital management processes, including:

what is cherished by her like a capital;

in times, if the organization expands the ranks of the capital, the nature of the appointments may be those, which rank in the capital will be in the process of managing the capital;

by some rank the organization wins its goals in capital management;

(b) zagalnenі kіlіkіsnі danі і schodo scho cheruєtsі it like kapital. The deyakі organіzаtsії lie up to capital pevnі fіnansovі goitre (for example, the deyakі form subordinate borg). Other entities include from the capital stock some components of the government's capital (for example, the components that are attributable to the hedging results of penny flows);

(c) whether there are changes in subparagraphs (a) and (b) equal to the previous period;

(d) whether the organization won the capital in the midst of the warmest period, as if it won’t win;

(e) in times of non-organization of such sovnishnіh could up to the capital of the legacy of such damages.

The organization reveals information based on internal information, as expected by key management personnel.

136 The organization can influence the management of capital in different ways, and before it can be presented differently in order to help capital. For example, to the warehouse of a conglomerate, organizations can enter, such as insurance activities and banking activities and, if necessary, operate in several jurisdictions. In vipadkah, if agregovane rozkrittya danih about vimogi to kapіtalu that about priynyatі pіdhodi to upravlіnnya kapіtalom not zabezpechuє korisnu іnformatsіyu abo tse daє koristuvacham fіnansovoї zvіtnostі spotvorene uyavlennya about resources kapіtalu scho Yea in organіzatsії, organіzatsіya guilty rozkriti іnformatsіyu okremo on skin vimogu in chastinі kapіtalu , yak won maє vykonuvati.

Financial instruments with the right of reversal sale, which are classified as part of the government's capital

136A If there are financial instruments with the right of reversal sale, which are classified as share instruments, the organization is responsible for disclosing the following information (for parts that are not disclosed in other divisions):

zagalnenі kіlkіsnі data about the value, klassifіkovanu as vlasny kapital;

tsіlі, politіtsі s protsesi z adminіnnya obov'yazkom zdіysniti zvorotnu kupіvlyu аbo redemption tsikhіinstrumentіv vomogu їх vlasnikіv, iѕlі be yaki chіnіni pоrіvnіа іn the previous period;

scoring of vodtik koshtiv in case of redemption of the return purchase of financial instruments of the same class; i

information about those, by which order the value of the cash flow was determined, which was assessed upon redemption of the return bill.

Expanding information

137 The organization is responsible for disclosing the following information:

(a) the amount of dividends pledged or declared before the date of financial recognition before the issue, and if not recognized during the summer period, as it was distributed to the vlasniks, as well as the sum of the dividends per share; i

(b) the amount of any unexplained dividends for cumulative preference shares.

138 The organization is responsible for releasing such information, as the stench is no longer available at the warehouse for other information that is published at once from financial zvіtnistyu:

local jurisdiction and organizational and legal form of organization, country and legal registration and legal address (or the main place of business, which is the legal address);

description of the nature of the operational organization and the main directions of activity;

the name of the parent organization and the final parent organization of the group; i

hundred of organizations, we will create a term for surroundings, information about the trivality of the basis of the organization.

Transitional position and date of recruitment

139 The organization is responsible for zastosovuvaty tsey standard schoro rіchnyh periods, scho rozpochinayutsya 1 sіchnya 2009 year or after the date. Dostrokove zastosuvannya is allowed. If the organization of the rozpochno zastosuvannya tsgogo standard to a greater early period, there may be a fact.

139A IAS 27 (as amended on 2008) amended up to paragraph 106. The Organization is responsible for making the amendment for reasonable periods beginning on 1 March 2009 or after the due date. If the organization stagnates INBO 27 (as amended in 2008) more than an early period, the amendment is due to stosovuvatsya any more early period. The amendment may be adopted retrospectively.

139B The document "Financial instruments with the right of reversal of the sale of footwear that is blamed for liquidation" (amendments to IFRS (IAS) 32 and IFAS (IAS) 1), issued in February 2008, paragraph 138 and added to paragraphs 8A, 80A and 1. The organization is responsible for zastosovuvat tsі zmіni shkodo rіchnyh periods that begin on 1 st sіchnya 2009 or after the tsієї dates. Dostrokove zastosuvannya is allowed. In addition, the organization of the zastosuvaniye tsі amendments more early, it is to blame for the discovery of the fact and at the same time it is to blame for the stosuvanny of amendments to IAS 32, IAS 39, IFRS 7 and IFRIC 2 clarification "Shares of participants in cooperative organizations and similar tools".

139C Paragraphs 68 and 71 were replaced by the document “About the MFZ”, issued in January 2008. The organization is responsible for making amendments to any of the periods due on 1 September 2009 or after the due date. Dostrokove zastosuvannya is allowed. If the organization stagnates and changes more than an early period, there may be a fact.

139D Paragraph 69 was amended by the document "Amendment to the MFZ", issued on April 2009. The organization is responsible for making the amendment for the river periods due on 1 September 2010 or after the date. Dostrokove zastosuvannya is allowed. If the organization zastosu tsyu zminu schodo more early period, there may be a fact.

139E

139F The document "Amendment to the MFZ", issued in January 2010, amended up to paragraphs 106 and 107 and added paragraph 106A. The organization is responsible for making amendments to any of the periods due on 1 September 2011 or after the due date. Dostrokove zastosuvannya is allowed.

139G[This paragraph is to be amended, since they have not yet gained decency, and that is not included until the next edition.]

139H ISFR 10 and ISFR 12, issued in January 2011, amended up to paragraphs 4, 119, 123 and 124. The organization is responsible for making these amendments overnight due to the amendments to ISFR 10 and ISFR 10.

139I IFRS 13, issued in January 2011, amended up to paragraphs 128 and 133. The organization is responsible for amending these amendments overnight due to the amendments to IFRS 13.

139J Document "Submission of items of other gross income" (amendments to IFRS (IAS) 1), issued in early 2011, amended up to paragraphs 7, 10, 82, 85–87, 90, 91, 94, 100 and 1 10A, 81A , 81B, 82A and the deleted paragraphs 12, 81, 83, 84. The organization is responsible for scheduling the amendments for reasonable periods due on 1 March 2012 or after the date. Dostrokove zastosuvannya is allowed. If the organization zastosuє tsі change more than an early period, it is the fault of the revealing fact.

139K IAS 19 “Vineyards for Practitioners” (as amended as of March 2011) amended to paragraph 7 and paragraph 96 to include “other gross income”. The organization is responsible for drafting these amendments overnight due to the drafting of IAS 19 (for the adoption of amendments issued in early 2011).

139L The document “Scholarly Improvement of the MFZ, period 2009–2011”, issued in January 2012, amended to paragraphs 10, 38 and 41, paragraphs 39–40 were seen and added to paragraphs 38A–38D and 40A–40D. The Organization may file the amendment retrospectively before IAS 8 Public Policy, Changes in Accounting Estimates and Pardons at any time, beginning on 1 September 2013 or after the date of the date. Dostrokove zastosuvannya is allowed. If the organization stops the amendment more than an early period, there may be a fact.

139M-139O[Quite paragraphs are subject to amendments, since they have not yet received decency, and that is not included until the next edition.]

Attached to the IAS 1 (reviewed in 2003)

140 This standard replaces ISFZ (IAS) 1 “Financial scoring”, reviewed in 2003 with the adoption of amendments to 2005.

With this article, we are introducing a series of publications, in which the names of the standards will be introduced, and they will change the description of the main terms and procedures.

Prologue

The latest text of the IFAS is a book nearly 1,000 sides of the text and table 1
International financial standards M., Askeri. 1999. (Seeing to my Russian mother.)

Changes and additions are introduced with regularity to the standards (far from small for obsyago), new standards are accepted. With this foundation, the principles laid down in the standards are constant.
Officially, a lot of standards and changes in Russian language were not published, wanting to need it, insanely, really. Meta tsієї and upcoming articles in the cycle - give the main information from the ISPS.
International standards in the context are considered to be famous and do not regulate the appearance like that. However, they signify and give a basic understanding of the confusion, and at the same time understand in an accounting form, it’s impossible to understand the types of guidance in standards, it’s impossible to make a way of numerical correction.
Otzhe, vedennya appearance of principles and understand, mortgages from the MSFZ, like a bad, and often obov'yazkovo. ISFZ may have an authoritative glossary of terms and designations, which can only be seen as what they have laid down, that is, another interpretation, for example, fallow in the state, is turned off.

Three stories

The standards are developed by the International Financial Standards Committee (IMSFZ). The headquarters of the Committee is located near London. Web-site - http://www.iasc.org.uk The International Association of Accountants is responsible for the International Association of Accountants. Until 2001 The committee was registered as a private organization, none as an independent organization. You should bear the copyright of the text of the standards.

Standards are seen from 1973. Within an hour of the meeting, the Committee adopted 41 standards. One of the bodies of the IMSFZ is the Standing Committee for Interpretations (Interpretation of international financial standards). Vіn creations y 1997 that type of rose is clarified about the setting of standards (PCI). PKI obov'yazkovі for zastosuvannya.

Need more standards?

The transparency of the companies’ activities (transparency, behind the new one) may be promoted by the MSFZ, the possibility of a split may appear (as one company for periods, so other companies among themselves). As a result, the parties (investors, participants, shareholders, contractors) are less afraid to invest their money in the company.

Independently from the bank of the Vlasnik companies, the transfer to the MSFZ will be in a general language order. Nayimovіrnіshe, the first to switch to MSFZ banks. The stench is aware of the most preparations for the accounting apparatus, the stench has been preparing for a long time to transform the data into a close to the MSFZ zvotnist, according to Instruction No. 17 to the Bank of Russia. Other companies can also arrange for a transfer to the nearest future one. Proceed with the resolution of the Order of the Russian Federation on 6 February 1998. No. 283 "On the approval of the program for the reform of the accounting form in compliance with the International Financial Standards".

Prior to the transition to the MSFZ, it is necessary to apply food, which is connected with the obov'yazkovoy attestation of accountants and clerks at the light of the MSFZ in practice.

We will introduce the entire list of official standards (Table 1).

No. MFZ	name	Note
1	Submission of financial recognition
2	stock up
4	Form of depreciation
7
8	Net income or income for the period, fundamental pardons and changes in public policy
10	Sing after the stellar date
11	Arrange a contract
12	Gifts for surplus
14	Zvіtnіst by segments
15	Information that reflects the impact of price changes
16	Basics
17	rent
18	Vitorg
19	Winegrowers for practitioners
20	The appearance of state subsidies and disclosure of information about the sovereign help
21	Influx of changes in exchange rates
22	Amalgamation of companies
23	Vitrati on positions
24	Rozkrittya іnformatsії about pov'yazanі sides
25	Shape of investments
26	The appearance and soundness of programs of pension plans
27	The financial stability and the nature of investments in the subsidiary company have been announced
28	Shape of investments in associated companies
29	Financial reward for the minds of hyperinflation
30	Disclosure of information from the financial position of banks and similar financial institutions
31	Financial zvіtnіst about the fate of the spіlnіy activity
32	Financial instruments: disclosure and submission of information
33	Earnings per share
34	Industrial financial zvіtnіst
35	Assignment of activity
36	Recognition of a decrease in the value of assets
37	Reserve, smart goiter and smart activation
38	Intangible assets
39	Financial instruments: knowledge and assessment
40	Investments
41	Silsk state

Why does the MFZ have authority over Russian PBOs?

What are the international standards for PBU, what do they have in Russia?

We are in front of zastosuvannyam the principle of reward. Slid so vrahuvaty, that deyakі understand that term, like vikoristovuyutsya in this hour at PBO, vіdznyayutsya vіd tlumachy, scho strіchayutsya in the ISFZ, which will be seen far from the texts. In addition, for assessments zastosovuyutsya different vartosti. So, for example, the main interests can be considered for a fair price, so those who stink at a time are assessed, for the prices they can be bought or exchanged. Vidpovidno, and depreciation is reimbursed depending on the planned-real terms of operation, and not on the terms that were established prior to the resolution of the Order.

Ale є i more essence, due to the underdevelopment of the functions of the appearance and control, the need for an internal control, another control system.

So far, it’s not clear to us that the entire balance is divided into assets, goiter and capital. Goiter is that capital and to make those who at once are called passive.

Asset in compliance with the standards of that international practice, only those who are the source of future economic benefits are respected. When assigned to an asset, the right of power to a new one is not the main one. So, for example, renting a mine is an asset, so the company will take the benefit of the other choice.

Goiter - tse fence, repaid as a result of a change in the company's assets. Let's take a look at the standards.

IFZ 1 "Financial salary payment"

Compliant with the standard
Tsіl
victoria sphere

• Assignment of financial rank
• Vidpovidalnіst for financial zvіtnіst
• Components of financial brilliance

Zagalni mirkuvannya

• Objective filing and compliance with the international financial standards
• Public policy
• A note about the reliability of the company's activity
• The method of picking up
• Sequence of notification
• Іstotnіst and aggregation
• Mutually
• Regular information

Structure ta zmist

• Entry
• Appointment of financial rank
• Zvitny period
• ownness
• balance sheet
• Podіl on short-line / long-line statistics
• Werewolves assets
• Short string goiter
• Information as expected in the balance sheet itself
• Information, as expected, either in the balance sheet itself, or in notes
• Zvіt about pributki i zbitki
• Information, as it is given in the very news about surcharges and bribes
• Information, as it is given either in the very news about surcharges and bribes, or in primitkas
• Change at capital
• Zvіt pro ruh koshtіv
• Explanatory note to financial status
• Structure
• Submission of oblіkovoї politiki
• Other assistance until the release of information

Effective date
Addendum - illustrative structure of forms of financial status

Appointed rank is due to shareholders, investors, contractors and state authorities, and, importantly, support for the adoption of managerial decisions.

Zvitnist is signed by the Board of Directors, which is the company's key body.

At this standard, the main principles, methods, and allowances are laid.

Basic principles

The main principles of the IPSAS are:

The principle of allowing continuity of activity

For the purposes of appearance and stardom, it is seen that the company will continue its work and far away, so that it may be on the verge, that the company is not liquidated (the method is unimportant) and the company’s courage is not to be able to apply it to activity.

The principle of narahuvannya

Come on, that window dressing is accepted at that period, until such a stench lies, and not then, if the payments have passed. This gives you the opportunity to take information about the current financial situation of the company at the moment. It is possible to compensate for the underestimation of the cost by one's own creation of reserves.

Earned income can be repaid from the link because the income is stretched at the hour that it is actually growing between the period of earning and the moment of payment (for example, a hundred or so rent), or at the time of the service, for which there were no rachunks, or for the rachunks it was not taken away koshtiv.

It is fair and the same to set up a bill.

According to the taxable appearance, we should designate, as we know, the analogue of this principle, zastosovuvannogo zadatkuvannya surplus.

Basic understanding

Let us introduce the main concepts that are in the ISFZ:

• language and intelligence of information;
• suttєvіst іnformatsії and її credibility;
• overriding the economic essence by the legal form;
• insignificance and obscurity;
• spіvvіdshennya korisnostі and vitrate;
• totality of data.

Under zrozumіlіstyu maєtsya on uvazі, scho be-yak qualified person can rozіbratisya that unambiguously zrozumіti zvіtnіst. For whom it is necessary that all the local information be displayed in the zvіtnosti.

Reliability of information is available in case of pre-trial advance moments:

• information can be accepted from її economic reality, but not legal registration;
• The information may be neutral, so it is not directed at any group of people;
• obov'yazkova povnota іnformatsії;
• when submitting information, it may not be possible to do it, then the assets are not due to overestimation, but the goiter is underestimated (in practice, it is required to enter from the minimum vartost of assets and the maximum goiter, and also from what you see, you all , Ні);
• follow the regulations about those who are viroblenі vytrat and svіvvіdnositsya s attainable results (income).

Іstotnіst transfer, scho at times, yakscho pokazniks vplyvayut ekonomіchny result, all the stinks are shown roaring. Kіlkіsne vznachennya suttєvosti vіdsutnє. Zvіtnіst can be “confused”, but it can be misunderstood. Vidpovidno before the admission of the periodicity of the government's activity of the enterprise, you can add a few periods. Periods, ring out, є month, quarter chi rіk. At the obsyazy, river zvіtnіst is given.

The ISFZ defines the corporate policy as a set of specific principles, allowances, rules and regulations adopted by the company for the preparation of this financial statement. The document should describe all accepted decisions and allowances, as well as options for the obviousness of alternatives. At zvіtnostі, in yakіy declares about її vіdpovіdnіnіst MFZ, є buti zastosovaniya kozhen standard MFZ, pіd іd іdpає kompanіє, yak warehouse zvіtnіst, іklіbіv all vіmogi shdo rozkrittya іnformatsії.

Usy vіdstupi vіd vimog MSFZ, yakscho є, owing to be surrounded by vipadki - vynyatki, if zastosuvannya standard spotovoryuє real situation, and obov'yazykovo vіdobrazhatimetsya at zvіtnostі.

What is the cost of a lot of articles, should designate that a lot of assets and crops are protected by standards, a crime of specially educated vipadkiv.

Technical aspect

For the preparation of zvіtіv vikoristovuєtsya negotiable vіdomіst. As soon as the appearance is separated from the MSFZ, then it is prepared to carry out the corrective wiring (correction). After the postings and the transfer of data to the Head Ledger, a negotiable balance is added up. In such a turnaround, the balance for all rahunkami for the end of the summer period is balanced. Zvіtnіst is composed of obov'yazkovyh forms and recommended oglyadіv.

Before obov'yazykovyh forms, which are included to the warehouse of zvіtnostі, lie:

• balance;
• zvіt about pributki i zbitki;
• call about changes in capital;
• svіt about ruh koshtіv;
• appearance policy;
• notes and deciphering to zvіtnostі.

All forms of the call are due to the name of the company that is called, the statement on the appearance of the number (consolidated number), the star period, in which currency the number and number of numbers are presented.

Before the warehouse of articles, the balance of guilt is included as a minimum of t, which is indicated in the table. 2.

The company in the balance sheet or notes to the balance sheet deciphered the designations of the stats, depending on their activities. So, the main codes are deciphered from ISFR 16, and financial assets - from ISFR 32; capital - from the number of shares issued, broken down into paid, unpaid, partially paid, then.

Rozpodіl articles on short lines and dovgostrokovі to be carried out depending on what is active, yakі ochіkuyutsya until otrimannya or take part in the normal virobnitstvа cycle, as well as goiter in a line up to 12 months vvazhayutsya short lines. There are also some equivalents to short-line assets.

Call

Zvіt about pributki i zbitki

The news about surcharges and bridging (OPU) is composed of upcoming articles:

• Vitorg;
• The result of operational activity;
• Vitrati for finance;
• Surplus / churn in case of joint activity and participation;
• Surplus / churn;
• Nadzvychayny vitrati;
• Part of small shareholders (participants);
• gifts;
• Pure surplus (churn.

The GTC will be subject to one of the following methods:

1) classification of vitrates for economical cost or
2) co-sales.

The result of the zastosuvannya, whether the method is the same, but the data are grouped differently.

Zvіt pro ruh koshtіv

It is folded using the usual method and is submitted according to the requirements of the IPSAS 7.

A note about changes in capital

The star shows a pure profit/wrinkle, the articles about the profit/wrinkle are deciphered in some of the articles, which lie up to the capital. It is important at the link with tim, that deyakі vytrati that income is seen not on rahunki income and vitrat, but directly on capital. In addition, operations of a capital nature are shown, the operation of an undistributed income and others that change net assets (capital).

Bazhany with starsє look around that form, which is opened:

• factors that contribute to financial results, both externally and internally, including the management structure and the quality of management of the company;
• financial position;
• compensation, come in whenever possible to correct negative factors;
• roz'yasnennya about the dividend policy;
• dzherela finance; sovereign subsidies;
• received;
• resources;
• other necessary.

ISFR 34 "Industrial financial zvіtnіst"

International financial standard IFZ 34 (edition 1998)
Compliant with the standard
Tsіl
victoria sphere
Appointment
Zmist of industrial financial rank

• Minimum components of the industrial financial position
• The form of the change of industrial financial statements
• Vibrkov's explanation
• Razkrittya fact vіdpovidnostі MSFZ
• Periods, for which it is necessary to submit an intermediate financial salary
• Іstotnіst

Razkrittya at river financial stars
Recognition and assessment

• Elements of public policy as a part of river policy
• Viruchka, worn seasonally, cyclically chi vipadkovo
• Vitrati, incurred unevenly by the stretch of financial rock
• Statement of principles of recognition and assessment
• Wicked scores

Pererakhunok earlier due at the ranks of the intervening periods
Effective date

Programs

The standard considers the prominence of a package of short-term forms of financial statements. Promіzhna zvіtnіst is folded for more short term, lower rіk, for example, quarter. At the stars, they add the essence of the subdivision, which was taken from the dates of the remaining river zvitnosti.

As soon as the stellar date changes in public policy, then it may be shown in the future. For companies that are less seasonally active, it is recommended to create data similar to the last year and show the manifestation of seasonality in the future.

IFZ 1 "Financial salary payment"

About those who are aware of the International Financial Standards (MSFZ) and those who goiter zastosovuvaty in our country, the world rozpovidali in our country.

ISFR 1, paragraphs 15-35, does not extend to the structure of that short-term intermediate financial position, as it is prepared in line with ISFR 34, Industrial Financial Value (para. 4 of ISFR 1).

Designated warehouse of financial information

Meta financial brilliance - tse submission of information about the financial situation, financial results and penny flows of the organization, as if it would correspond to a wide number of coristuvachiv when they take economic decisions (paragraph 9 of ISFR 1).

For a global entrepreneur, the latest set of financial records includes (clause 10 of ISFR 1):

• zvіt about the financial camp;
• zvіt about surpluses or surpluses that іnshiy surplus income;
• zvіt about change in vlasny capital;
• svіt about ruh koshtіv at the period;
• notes (a short review of the significant provisions of the oblіkovoї policy and other explanatory data).

Stosovno dermal form of zvіtnostі MSFZ 1 describes their structure and zmіst.

Global aspects of financial brilliance

MFZ 1 transfers such features and benefits to the financial situation:

• reliable submission and validity of the MSFZ;
• uninterrupted activity;
• appearance by the method of narahuvannya;
• essence and aggregation;
• mutually;
• periodicity of the filing of zvіtnostі;
• random information;
• sequence of appearance.

Kozhen from the significance of aspects of ISPF 1 is presented in a report.

International Standards of Financial Excellence (ISFZ) - the collection of international accounting standards, in which it is indicated, as a specific type of operation and other subdivisions, may be reflected in financial excellence. ISFZ are published by the Rada of International Financial Standards, and the stench is exactly how the accountants can conduct that presentation. The ISFZ was created in order to create a “common language” of the accounting look, so that the standards of business and business look can be upgraded from company to company, and from country to country.

The method of the ISFZ is to promote stability and transparency in the financial world. Tse allow undertakings and individual investors to make qualified financial decisions, stink shards can be exactly what you want to invest in with a company.

ISFZ is standard in many parts of the world, including the European Union and the rich countries of Asia and Pivdenny America, but not in the Happy States. The Commission on Valued Papers and the Exchange (SEC) is in the process of making a decision on the adoption of standards in America. The countries that play the most in terms of standards are those who conduct international business and invest in it. Experts admit that the global promotion of the MFZ will allow saving pennies on alternative equal payments, as well as more freely transmitting information.

In the countries, if they have adopted the MSFZ both for companies and investors, it is viable to win the system, the small investors with greater efficiency invest pennies in the company, as the business practice of the company is clear. In addition, the variability of investments should be lowered. Companies that conduct international business benefit most from the ISFZ.

Standards of the IPSAS

Below is a list of relevant standards of the IFRS:

	Conceptual ambush of financial wealth
IFRS/IAS 1	Submission of financial recognition
IFRS/IAS 2	stock up
IPSAS/IAS 7
IPSAS/IAS 8	Public policy, changes in accounting estimates and pardons
IPSAS/IAS 10	Podії after the end of the stellar period
IPSAS/IAS 12	Gifts for surplus
IPSAS/IAS 16	Basics
IPSAS/IAS 17	rent
IPSAS/IAS 19	Winegrowers for practitioners
IPSAS/IAS 20	The appearance of sovereign subsidies, disclosure of information about the sovereign help
IPSAS/IAS 21	Influx of changes in exchange rates
IPSAS/IAS 23	Vitrati on positions
IPSAS/IAS 24	Rozkrittya іnformatsії about pov'yazanі sides
IPSAS/IAS 26	The look and feel of pension plans
IPSAS/IAS 27	Okrema financial zvіtnist
IPSAS/IAS 28	Investments in associations and businesses
IPSAS/IAS 29	Financial stability in a hyperinflationary economy
IPSAS/IAS 32	Financial instruments: submission of information
IPSAS/IAS 33	Earnings per share
IPSAS/IAS 34	Industrial financial zvіtnіst
IPSAS/IAS 36	Value of assets
IPSAS/IAS 37	Reserve, smart goiter and smart activation
IPSAS/IAS 38	Intangible assets
IPSAS/IAS 40	Investment mine
IPSAS/IAS 41	Silsk state
IFRS/IFRS 1	First zastosuvannya MSFZ
IFRS/IFRS 2	Payment based on shares
IFRS/IFRS 3	Business association
IFRS/IFRS 4	Contract insurance
IFRS/IFRS 5	Dovgostrokovі assets, recognized for sale, that attached activity
IFRS/IFRS 6	Exploration and assessment of the stock of brown copalins
IFRS/IFRS 7	Financial instruments: disclosure of information
IFRS/IFRS 8	Operating segments
IFRS/IFRS 9	Financial instruments
IFRS/IFRS 10	Consolidated financial position
IFRS/IFRS 11	Spіlna diyalnіst
IFRS/IFRS 12	Information disclosure about participation in other undertakings
IFRS/IFRS 13	Evaluation of fair vartosti
IFRS/IFRS 14	Rakhunki with the tariff difference
IFRS/IFRS 15	Vitorg for contracts with purchases
SICs/IFRICs	Decide on the interpretation of standards
	MSFZ for small and medium businesses

Submission of financial zvіtnostі vіdpovіdno to MSFZ

ISFZ spit wide range cloud operations. Іsnuyut nіn_ aspects of business practice, kotrim MSFZ establish obov'yazkovі rules. Fundamentals of the MFZ - the goals of financial stability, the principles of the MFZ and see the main points.

Elements of financial zvіtnostі vіdpovіdno up to MFZ: assets, goiter, capital, income and expenses.

IPSAS principles

The main principles of the IFAS:

• the principle of cheating. Vidpovidno up to this principle, it is necessary to follow the period when the stench came out, independently from the ruins of the cats.
• the principle of non-permanence of activity, which is what the company will continue to work in the next future, and there are no plans, no need to take care of work.

Zvіtnіst vіdpovіdno up to MSFZ may be 4 stars:

Zvіt about the financial camp: vin is also called the balance of the MFZ to add those that, as mutually interrelated components to the balance.

Zvіt about sukupny income: you can use one form, or you can send a message about profits and savings IFRS and a call about other income, including mine and possession.

A message about changing capital: also a reminder of how the news about non-distribution of surpluses. Vіn vіdobrazhaє zmіni at pributka for tsey financial period.

Zvіt pro ruh koshtіv: at which cost the company's financial transactions are accumulated for the whole period, at which penny flows are divided into flows from operational activities, investments and financing. Recommendations for whichever direction should be included in INBO 7.

For additions to these basic principles, the company can also give additions to the elements of its corporate policy. The last sound is often viewed side by side with the forward sound, in order to show the changes in the surcharges and the beats. The parent company is able to create publicity for the skin care of its subsidiaries, as well as to consolidate the financial health of the MSFZ.

Alignment of IFRS and American Standards (GAAP)

Іsnuyut vіdmіnnostі mіzh MSPZ and zagalnopriynyatnymi standards of the accounting form of other kraїn, scho vplyvayut on rozrahunok financial svіvіdnoshennia. For example, the MSFZ is not easy on the wrist and allows companies to report more about income, and, therefore, the balance between the borders of the system can show a greater high flow of income. MSFZ also may be able to invest more: for example, if a stained glass company spends pennies on distribution or investments in the future, it won’t be obov'yazkovo can show them like a vitrate (so you can capitalize).

Another difference between the MSFZ and DAAP is determined by the order of the type of reserves. There are two ways to save: FIFO and LIFO. FIFO means that the remaining unit of stock is left unsold until the sale of the front stock. LIFO means that the remaining unit of stock will be sold first. ISFZ to win LIFO, although American and other standards allow participants to win freely.

History of MFZ

ISFZ winicked the European Union with the intention to expand them throughout the continent. The idea has broadened rapidly in the world, the splinter language of financial recognition has allowed expanding the links in the world. Successful States have not yet adopted the IFRS, but many people consider American GAAP to be the “gold standard”. However, as the MSFFs become the global norm, the situation may change as the SEC decides which MSFFs are appropriate for US investment practice.

In Denmark, there are close to 120 countries vicory-growing MSFZ, and 90 of them count, so that the brilliance of the companies will be fully represented to the fullest extent of the MSFZ.

MFZ supported by the MFZ Foundation. The mission of the MSPF Fund (IFRS) is to “ensure transparency, sustainability and efficiency in financial markets around the world”. The IFRS Fund not only ensures the control of financial standards and standards, but also develops various propositions and recommendations, which are followed by practical recommendations.

The method for the transition to the IFZ is the maximum ease of international applications. It’s foldable, because the skin country can have a set of rules. For example, US GAAP is compared to Canadian GAAP. Synchronization of accounting standards in the entire world is an uninterrupted process in the international accounting industry.

Transformation of financial rank up to MSFZ

One of the main methods of preparation of financial stellar ratings is clearly up to the MSFZ – tse transformation.

The main stages of the transformation of financial rank up to MSFZ:

• Development of oblіkovoї politiki;
• Choice of functional currency and filing currency;
• Rozrahunok cob balances;
• Development of the transformation model;
• Evaluation of the corporate structure of the company with the method of designating subsidiaries, associates, affiliations and joint ventures, included to the accounting form;
• Determining the specifics of the company's business and the collection of information necessary for the development of the company's transformation;
• Regrouping and reclamation of financial statements according to national standards to the MFZ.

MSFZ automation

The transformation of the financial position of the MSFZ is practically easy to visualize without automation. Use various programs on the 1C platform, which allow you to automate the process. One of these solutions is "WA: Financier". Our solution has the ability to translate data in the accounting form, map it to the accounting plan of the ISFZ, work on different adjustments and advertisements, and eliminate the internal group turnover in the air traffic control. In addition, 4 main elements of the MFZ have been fixed:

A fragment of the Zvіtu about the financial position of the ISFZ at "WA: Financier": bookmark IFRS "Basic Costs".