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C o

2010

1.



/
:

/
/

:





:


2.


(Accrual Basis)
,
, ,
.

()

( )

( )





()
()

.


. 01.01.xx

19,400
1,000
500
19,600
400
2,500
2,500
100
23,000
23,000

19,400
1,000
500
19,600
400
2,500
2,500
100
23,000
23,000

31


( )

(depreciation,
amortization)

(deferred income)

(accrued income)

(Bad debt allowance,


impairment
provision)

(prepaid expenses)

(accrued expenses)

:

01.12.07 . 12
$1,200.
, 31.12.2007?
01.12.2007

1,200
1,200

31.12.2007

100

100

:

1 2006 . .
- 5 . $20,000
, .
:
$

1 2006
5,000
- 2006
25 2006
5,000
- 2006
24 2006
5,000
- 2006
29 2006
5,000
- 2006
25 2006
5,000
- 2007
25,000
25 2007
5,000
- 2007
24 2007
5,000
- 2007
29 2007
5,000
- 2007
25 2007
5,000
- 2008
20,000
2006 .

:
1 2005 .
31 . ,
.
.
:

2005

2006

2007

31

1,079.00

6,491.52

6,753.24

30

4,200.47

5,400.93

6,129.82

31

4,663.80

4,700.94

5,007.62

31

4,117.28

4,620.00

5,156.40

14,060.55

21,213.99

23,047.08


31.12.05?

:
01 2006 .
. 31 2006
.
31 ( 01.10 31.03) 30 (
01.04 30.09).
:
30.03.2006
$500
30.09.2006
$1,000
30.03.2007
$1,000
30.09.2007
$1,000

31 2006.

:
2006 :

1,500

1,500

31.12.2006
()
( - )

500
500


, 01.12.2007,
$1,200 ( 12 ).
31.12.2007?
01.12.2007

1,200
1,200

31.12.2007

100
100

.


. 01.01.xx

19,400

360

1,000
50
25

500
19,600
400
2,500

360

2,500
100
23,000

23,000

50
25
435

435

19,400
360
1,000
50
525
19,600
400
2,860
2,500
50
125
23,435 23,435


&

.


. 01.01.xx

(24%)

19,400

360

1,000
50
25

500
19,600
400
2,500

360

2,500
100
23,000

23,000

50
25
435

435

19,400
360
1,000
50
525
19,600
400
2,860
2,500
50
125
23,435 23,435

2,860
2,500
50
125
2,675
44
141
2,860

2,860

2,860

.


. 01.01.xx

(24%)


. 31.12.xx

19,400

360

1,000
50
25

500
19,600
400
2,500

360

2,500
100
23,000

23,000

50
25
435

435

19,400
360
1,000
50
525
19,600
400
2,860
2,500
50
125
23,435 23,435

19,400
360
1,000
50
525
19,600

400
2,860
2,500
50
125
2,675
44

2,860
44

141
2,860

141
541

2,860
541
541

541

20,760

541
20,760

31

:

100.

150 .

01

31

10

:
100
- 100

:

100.

:
(100)
(100)

150 .

01

31

10

:
100
100
:
150

150

3.


(IAS 18)


(IAS 18)
,

.
,
.
:

;
.


:
(revenue) ;
(gains).


IAS 18 ,
, :
;
;
,
, .


IAS 18 , :

;
,
;
;


(
);
,
;



,
,
.

,

.


.

- ,

, ,
.

FV = $100,000
?

10%


01.01.07 .
$150,000 4 .

10%.

(10%;4) = 0.683
:
$150,000 * 0. 683 = $102,452

IAS 18

, ,


, ,


( ),
,
,

,
,
,
, .


bill and hold

lay away

:

,


(, )



:
,
:

IAS 18

, ,


1. :
,
,
,


,
, , ,
, .


2.
,
.
3. :

,
:



ACCA,
52
52 .
104
.


104

52
52

$4.33 (52/12).

4.33

4.33




,
.


, ,
.



.
$600.
$300
.

600



600

300
300

IAS 18

, ,


,
.

, .

$100,000

?
10%


,


.


,
.

:
2007
2005 2006 .
?


1 2005 ,


, .


:
,
,
.

:
;
;
;
;
.
, ,
.

4.


- ,
.

1.
2.

,
, , :


( )


( )

(Costs) (Expenses)

= +


:
- , ,
.

:
- .

:
- .

5.

,

(IAS 37)

IAS 37

,

,


(Provision) -
.

.
1) (
) .

2) ,
, .

3) .

.
, :

,

.


(Legal obligation) ,
:
,


(Constructive obligation) -
, , :

,

,
;

,
.


(ontingent liability) - :
,


,
;
,
, , :

;
, ,
,
.


,
,

,
.


3 :

,

,
.
.

IAS 37


, ,
,
.


:
,
=

, -

:

,
, 6 .
.

$1 .
$4
.
:
75% - ,
20% - ,
5% - .
.
:
(75% * 0) + (20% * $1 .) + (5% * $4 .) = $400,000

.

,
,
.

,

, .

,
.

: .


.
31 2007 .
1 . - 15%.
.

,
31 2005 .
.

.
IAS 16:
,
,
IAS 37,
.


, ,
,
,
, .




,
.

,
.

:

1
2005 .
, $100,000.
.
1 2005 .
10
- $20,000.
8%.
:

k (8%,10 )

0.463

$20,000 * 0.463 = $9,260


(8%)

9,260
1

9,260

741

10,001

10,001

800

10,801

10,801

864

11,665

11,665

933

12,598

12,598

1,008

13,606

13,606

1,088

14,694

14,694

1,176

15,870

15,870

1,270

17,140

17,140

1,371

18,511

10

18,511

1,489

20,000

109,262

9,262

100,000

@ 1 2005 .

%
(8% * 9,260)

741
741

@ 31 2005 .

:

()

926
926

,
@31 2005 . (9,260 * 1/10)
()

10,000
10,000

@31 2005 . (100,000 *


1/10)



2000 10 ,
, ,
. ,
,
.

, 31 2000 , ,
.

,
31 2001 , , ,
,
.
:
- 31.12.2000,
- 31.12.2001?

IAS 37

IAS 37
3
:



IAS 37
.


, ,

, .

,

.


, , :
;

:


.
2008
.
-.

?
?
?


,
:

, ,
.



.
:



,

.

, :

,
.

-
.

12 2007
.

,
.

?
,
. , (IAS 37.14 IAS 37.72).

-
.

12 2007
,
. 20 2007
;
;
.


, ,
,
.
.
31.12.07
(IAS 37.14, IAS 37.72).


,
.

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

(xxx,xxx)

(xxx,xx)

(xxx,xxx)

(xxx,xx)

(xxx,xx)

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

xxx,xxx

31 xxx1
,



31 xxx2


( )