-

:
10 2015 .





"__" ________ . N ___



-


10 2002 N 86- " ( )" ( , 2002, N 28, . 2790; 2003, N 2, . 157; N 52, . 5032; 2004, N 27, . 2711; N 31, . 3233; 2005, N 25, . 2426; N 30, . 3101; 2006, N 19, . 2061; N 25, . 2648; 2007, N 1, . 9, . 10; N 10, . 1151; N 18, . 2117; 2008, N 42, . 4696, . 4699; N 44, . 4982; N 52, . 6229, . 6231; 2009, N 1, . 25; N 29, . 3629; N 48, . 5731; 2010, N 45, . 5756; 2011, N 7, . 907; N 27, . 3873; N 43, . 5973; N 48, . 6728; 2012, N 50, . 6954; N 53, . 7591, . 7607; 2013, N 11, . 1076; N 14, . 1649; N 19, . 2329; N 27, . 3438, . 3476, . 3477; N 30, . 4084; N 49, . 6336; N 51, . 6695, 6699; N 52, . 6975; 2014, N 19, . 2311, . 2317; N 27, . 3634; N 30, . 4219; N 40, . 5318; N 45, . 6154; N 52, . 7543; 2015, N 1, . 4, . 37; N 27, . 3958, . 4001; N 29, . 4348, . 4357) ( _______ N ___) - .

1.

1.1. , , (IAS) 37 ", " ( - (IAS) 37), 25 2011 N 160 " ", 5 2011 N 22501 ( 9 2011 ) ( - 25 2011 N 160) <1>, .
--------------------------------
<1> , 2 2013 N 36 " ", 27 2013 N 28518 ( 5 2013 ), 17 2014 N 151 " ", 15 2015 N 35544 ("έ - " (www.pravo.gov.ru/), 15 2015 ), 21 2015 N 9 " ", 11 2015 N 35970 ("έ - " (www.pravo.gov.ru/), 13 2015 ).

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1.2. :
, _______ N ___ " ", _______ N ___ (" " _______ N ___), _______ N ___ " () ", _______ N ___ (" " _______ N ___), ( ), (IAS) 39 " : " ( - (IAS) 39), 25 2011 N 160 <1>;
--------------------------------
<1> , 18 2012 N 106 " ", 3 2012 N 25095 ( 15 2012 ), 2 2013 N 36 " ", 27 2013 N 28518 ( 5 2013 ), 7 2013 N 50 " ", 14 2013 N 28797 ( 12 2013 ), 24 2013 N 135 " ", 15 2014 N 31020 ( 24 2014 ), 17 2014 N 151 " ", 15 2015 N 35544 ("έ - " (www.pravo.gov.ru/), 15 2015 ), 21 2015 N 9 " ", 11 2015 N 35970 ("έ - " (www.pravo.gov.ru/), 13 2015 ).

, 4 2015 N 489- " ", _______ N ___ (" " _______ N ___);
, 4 2015 N 491- " , ", _______ N ___ (" " _______ N ___), _______ N ___ " , ", _______ N ___ (" " _______ N __), , (IFRS) 4 " " ( - (IFRS) 4), 25 2011 N 160 <1>;
--------------------------------
<1> , 18 2012 N 106 " ", 3 2012 N 25095 ( 15 2012 ), 2 2013 N 36 " ", 27 2013 N 28518 ( 5 2013 ); 21 2015 N 9 " ", 11 2015 N 35970 ("έ - " (www.pravo.gov.ru/), 13 2015 ).

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2. -

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3.

3.1. .
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(IAS) 37.
3.2. :
N 99998 "ѭ "
N 91318 " ".
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N 99998 "ѭ "
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4.

4.1. ( - ) , , , 12 21 6 2011 N 402- " " ( , 2011, N 50, . 7344; 2013, N 26, . 3207; N 27, . 3477; N 30, . 4084; N 44, . 5631; N 51, . 6677; N 52, . 6990; 2014, N 45, . 6154).
4.2. " " 1 2017 .
, , 1 2018 , , - 1 2019 .




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[ ]

  • 115-
    27 2017 .
  • 11 2017 .
  • 19 2017 .
  • 28 2010 .
  • 08 2007 .
  • : , , , , PR

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