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... 1 Presentation of Financial statements
:
() ( )
, () ,* ()
,* () , () , ()
.
* 3
FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
: i. H :
:
4
FRAMEWORK FOR THE PREPARATION AND PRESENTATION OF FINANCIAL STATEMENTS
ii. :
(Accrual Basis),
(Going concern),
.
.
5
... 1 Presentation of Financial statements
1. (Fair Presentation) 2. . 3. (Going Concern) 4. (Accrual Basis of Accounting) 5. () (Materiality and Aggregation) 6. (Offsetting) 7. ( ) 8. (Comparative Information) 9. (Consistency of Presentation)
6
7
2013 2014 2015 2016
1.1.2014
(=31.12.2013) 31.12.2014 31.12.2015
( )
(
)
16 40 IAS 16 Property, P lant and Equipment IAS 40 Investment Property
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IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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: 16 (Property, Plant and Equipment) 40 (Investment Property)
IIAS16 Property, Plant and Equipment IAS 40 Investment Property
3
: 36 (Impairment of Assets) 17 (Leases) 20 (Accounting for Government Grants and Disclosure of Government Assistance) 23 (Borrowing Costs)
IIAS16 Property, Plant and Equipment IAS 40 Investment Property
4
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, 16 40, :
(IAS 16), .
(IAS 40), , , .
IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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: () () .
IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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- (1)
IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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IIAS16 Property, Plant and Equipment
IAS 40 Investment Property
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IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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IIAS16 Property, Plant and Equipment IAS 40 Investment Property
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(Financial Instruments)
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Financial nstruments
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(equity instrument)
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Financial nstruments
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Financial nstruments
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Financial nstruments
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Financial nstruments
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