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Международные стандарты бухгалтерского учета

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AEAAA 1. IIIssOEA AOOAAEOA?NEEO NOAIAeA?OIA E EO CIA*AIEA

I?????? ????u ??i??e ????? (INOI) – y? ???a, ????e?th?a ????ey e ????th,
??? e ????th ????i-?cy????o ???? ?y ?????y ????? ???a ???? ? ?? ??.
N???? ????? ????? ?????tho ??????? ??????e ?????? ??o ???ey? a ?????i
????, a ??a y?yth?y ???? ?n???? ???? ????? ?y ???o ??????e.

I?????? ????u ??a ???ytho ia ??? ????ue ???u ???? ? ????? ??e ?????
(???? a ???yo ?????? ????? ????? ???ey?e, ???th?o a ??? ????), ? e ???ue
???u ? ?????th ????. E???i, ?i ???ay ?? ???? ???ey?ny ??y ????e ????e:
??????e ???e e ???e. I???? ? ??? ??????i ????? ?y ?y????e ??o ????, ???
?? e o??, ???a ???u ?????i ?????, ?????i ??? ???? ? ??? ??????a?e. I?? ?
??? ??????? ????i??? y?y?ny ????? ?????????e o????e ?????, ???y, ???yy
???e, ????? ??ii??o ?i. Y? ?uy?y?ny ?i, ?i ????u ???? ?e??ue ?? ??a ???
???, ?ay, ?i ???y ????? ????? ???o ? ??e.

Y? ?????? ? ??? ?????tho ????? ????o ??i e ??????th INOI a ?????? ??o?a
??a.

?????? e ????????? ?????i? ????? ??a ????ny ?????y ?????y – E??? ?
??????i ????? ??????? ??a, ????e 29 ethiy 1973 ?? a ?????? n ?????i
??????o ???a A????, E??u, O???, A?i??, ss??e, I???, I?????, I??????
?????a e E???e, a ??a NOA. Aeay????ue E???a ???ey?ny N???, ??iy?i ?
??????? 13 ??i e 4 ?????e.

E??? ? ??????i ????? ??a??n?? ??a ???ey? ?? ??? ??oth?i ???i:

– ??????ue e ?????ue a ????o ??????? ????u ??????? ??a, ???a ?????
??th?? ?e ?????e ????? ???a, e ??????? ? ????? ????th e ??thae?eth;

– ????ue ??th ??? ? ????th e ?????? ???, ????? ??????ai ??a e ???e
?????y e ??? ????? ???a.

I??? ????? e ?????y ??????o ????? ?eth?? ????i y??a e ??????o ???, a ?i
??a e???a ?????? e ?????? ??????o ????? e ????, a ??a ??? ?????oth?o
?????, ????e ??? ?? ????, ?y??? n ??e ???????? ????a, ????eth e ?????
???a ??????? ????a ??a ??i??ey?-??????y? ????o ??i, ???? ?????o ??????e
e ????e e ???oth?a ?????a ????a E????.

I?????? ????u ??????? ??a ????eytho ??e ?????? ????e, ??????? E????
??????o ???o??? ????? (IASC), ???e ???? y?yth?y ????? ? ??a 80 ??i.
Oe?ueth ????ee e ????y ??????o ????? y?y?ny ????a e ?????ey ????????,
????? ??????? ??a e ??y?a ?????y ????? ????? ? ?ai ??.

E??e ???? ?eth??, ?e ???i, ??oth?a ???u:

– ????, ???th?a ??a ????? n????, ?i ?? e ???;

– ?????y, ???yth?a ???? ???????e a ????a;

– ?uyn??y, ?????ath?a ?iy?y e ? ????o n ??e ??eyy?????? ??e;

– ???? ???????? ???i, ??e e ?????? ? ???y;

– ?????y, ?y??? n ?????? ?????? ????a;

– ?? ????ey a ??. E??e ???? ???????o ????i ??? ? ?????yi, ? ?th?o ????a
????? ????a. I? y?i ? ????? ? ??o ??? ?????????i ????a.

I?????? ????u ?? ?????u n ??th ??????ey ?????? ?????a ??c????, ???ath?o
y?????? ???y (????, i ??????, ????? e? ???a ???a ??e). Aeey y?o ??e ??
???? ?? ???? ??i ??????e – ????u, ????, ????u, ?????, ?????, ??????i,
????ii??. N???? y?yth?y ?????? ?????u?, a ??a ???ytho ???? ??y?e e ???
??a ??e-?? ????e ???. A ??? ?? ??????? ?????e ?e????th?y ??? OIE
(????????a ?????), ?y ???o ???y? i???e?? ??? ??a ??? ??? ? ????ey?ny
????i.

A ??iy?a ??y ????e ??????ee e ????? ????? ??a e ???i?e ???th?y ??oth?a
?????e:

· N?? ? ??????i ????? ????? ?/????;

· I?????????y ???y ??? y???? ? ??????i ????? ??? e ????oe ?e III;

· A????ay E???y;

· E???y ? ??? ???i e ??? NOA;

· N?? ? ????? ????? ???? ?????.

I???? ???ey ??????o ?????. I??o ????? ??????o ??ae??a ??????? ??a
???eytho ? ????u, ???a ?????e ????ue a ??i – y??? ???o, ???i ???i a NOA
e A??????e.

I???? ???ey ??? ??????? ???? ????a ??/??y ????e e???????ueth,
??iy????ueth, ???? ????e?i ???????e ???e ???e e ???o ? 6 ???:

1-e ?? – ?????? I???????? ???? (Steering Committee).

2-e ?? – ????? ???a ????a.

3-e ?? – ????? ???? ???a ????e ????a.

4-e ?? – ?????a I????i ???? ?i?? ????e ????a.

5-e ?? – ?????a ??a ????? ??????? ????a.

6-e ?? – ????? ???a ??????? n????.

I?????? ???? ??????? ??a ????y ??y?i, ?? ?i ???? ?e ???? ??? ????y.
O?????i ???i ?? ??????o ????? ????y ??o, ??????? E???? ? ????? y??. A?
?????a ???? ??????th?y ?e ???e ?????? NINOI. A ??iy?a ??y INOI ?????
????? ? 4 y?? (????, ???e, ?????e e ????), ?? ??? ?ae ??e??? ????i ?
????e, y???e, ??o???? e ????e y??. I?????i ?????i? ????u ????? ? ??a ?i
30 y??a.

I??a ??i, ????? ????, ?i ????? I?????? ????? ????? ????? ????ny ? ??
????o: ??????e ?y????e e ????ey. ?????i ? ??a ????.

I??? ??????e ?y????e ??????, ?i ???ey?a ????o e ??o ????? ?????ue a
????i ???i (? ???e ?? a ???a 1 ??). I?th? ???o, ?i ???ey?a ? ??o ?
????y, ? ??????e ??????ue ?e ????ue ?no?? ??e ?y????e. Iiy?? ??? ???ey?y
???th?y ? ??????? ????e ?c ??a ???a???o ????. A?e ? ????? ??a ????a ?e
??????ue, ? ????ay ????? ??? ??????? y?o ?? a ??oth?i ??y?a:

– ???? ??? ????a ? ??????? ?i???;

– ?i???? ???? ???a, ???a ? ??o ?? ???? a ??? ???;

– ????ey? ????? ?y????a a ?y? n ?????i ????a e y??????e ???y?.

I??? ????ey ???o ? ??, ?i ??? e ???u ???ey?y ???th?y ? ?? ? ??????y, a ?
? ?? ?????? ????y ?e ???u ???? ???a ?e ? y?????a. O?? ???i, y?o ???i
??????:

– ????a ????? ???? ? ?? ? ????ey;

– ????? ???? a ????? ?? ???a, a ???i ?e ?? ??????;

– ??e???a ????? ? ?y?????o e ??? e ?y?????o e ????th, a ? ??? i ?????
??????o e ????? ????.

N???otho ??a ?????? ???? ???a?e, ?????ny a ????? ???o, ???a ???? ???
????eth ???? ?y ??????e. Y? ??a ????, ?e ??????ue, ?????, ??????ue e
??????oue.

I?????ue (?iy???) y?y?ny ??a?i ????i ?????, ?e ?e ?????? ? ???a ???y?a
?????ey?. I??i ??????, a ?ith ???ue, ??? ??ue ?????a ??ey a ???e ??iey
???a e ??????? ??a.

C????ue. E????y ??? ?? ???? ?y ??y?y ???e ?????ey?. I? ??o y? ????, ??a
?ey? ? ??y?a y?????? ???e, ???y ???ue ???a, ??iy?a ?e ???a ???y. C????ue
????? ???ey?ny ? ???????th, ???????ueth e ???????th. E???oeey ????y
??????, ?? ? ????? ?e ????? ??????a ??o ??ey? ? y?????? ???y ??????e.
E????y ?????? a ?i ???, ??a ?a ? ?????? ???? a ??y?e ????? y?????? ???e.
????e?? ????eth ??i ???ue ??a, ??a ??? ? ? ????y i???? ????ue ? ?????y.
I??a ?a?u e ???, ?e ???i, ???ey?ny ? ??? ????????i ???ey, ????, ?????
?????a ?????e ????? ??o ?e???ue ???u ? ???.

Ae??????. E????y ????? a ?i ???, ??a ?a ? ??o ???? ??? e ?????. Ae????ay
????ey i???o ??oth?i ????eyi:

– ??? ??????a – ????ey ??? ?e??ueth ???? ??u ?cy????e ?y????e. I????,
??? ??? ????th ?a???y? ?a ???, ???a ???yo e a?????eth ???a e ?y????a;

– ?a????a ???? ?ae ??? – ????ey ??? ????ue ? ???? ? ???i th????oth ??o
??? e ?? ??? ?cy????e ?y????e, ???i ? y?????oth ????. I????, ? ???? a??u
???ey?a ??o ???? ??a ??? ???a ??i ???i, ?i ??????i th????? ??i ??????e
????ny, a ? ??y ?e ? ???ey?? in???i ??i ?????y ???i y?????? y???i,
?eth??? a ??a. A y?i n??a ??o i ???a ? ??o ????th ???? ??????oth ???;

– ??????ue – ????ey ??? ?? ?????e a ?eyo ?????y ? ??ae??e. O???a? ??? ?
y?yth?y i?????e, ?? ????ey a ?o ?????? ??i ???i, ?i ???y? ???ue ???a
?????? ?????a. E?? ???e, ????ey a ???o ? ??? ?? ???????, a ??? ???? ???
? ??u, ???a ?ae?i ??e ??i. I? ??? ?? ????e ? ?????i?? ?e ??y?e ???e
????????e i?????y? n ??th ????y ???????? ?????a;

– ???????? – y? ??th??a a ???? ??y?y ???e ?????e ?? ?????oe a ??? ???a e
????. I? y?i ??????ny, ?i ??a ?e ??ae ? ?????? e ?y????? e ???u ? ????.
Y? ????, ?i ????a ???a ????? ??? ?e ???e ?????? ????y ??? ?e ?e ???e
???e ??a? ?????e a ? ????e, a ????a ???? e ??? ????? ? ?? ?y??ey ????
?????e ? ??????y.

N??????ue. E????y, ????ayny a ????? ????? ?????e, ??? ?? ?????? ? ???e e
????e n ?????e ??? ???ey?e, ?y ?a????? ????e ?????i ????y e ?????a
?y????e. Iiy?? ????a e ????a ?? ?cy????o ???? ??? ?????y ???????i, a
?????? n ????e ???e ????e. Ae?iue ???i ??a ? ???? ?????ey. I??i ?y
?????y ??????? ??? i????i ??ue ???th ????, ? ????y e ?????y y?o ????e n
??e ??ey ????? ?????a a ???a ???? ???a e ? ?yae ?o.

O????y ????? – y? ????????a ??????a ??? i ?cy???i? ?y????e e ????? ???e
????. A??? ???e ????? ????? y?ya?y ??????? ?????? ???? ??a ??????e a
????? ?????, ?????e aeey ??y?y y?????? ???e. Aeey ????ey y?e ??? ????ay
????? ??? ?eth?? ??? ? ??a?, ?y?????o, ?????i ????, ???o e ???? (?eth?y
???e e ???), ???? ???? ???a. Y? ????u, ?ae???any a ????eyo e ???i?i
???i, ???tho ?????eyi a ???c???? ?????e ???ey?y ??????? y?????? ???.

I??e ???? ????? ????? ?eth??:

– ??????e ??? (Balance Sheet);

– ?/? i ???yo e ???o (Income Statement);

– ??o i ???? ???? (Charges in Equity Statement);

– ??o i ???? ???? ???a (Cash Flow Statement);

– ???y ???? e ?y????? ???? (Accounting Policies).

I?????? ????u ????? ????? (IAS – International Accounting Standards)
?nyo ???????? ????, o.a. ? y?yth?y ?y????? ?y ??y?y. Ia eo ??? a ??????
???o ???? ??o ?? ?????u ?????? ????u n ??a ???????? ??????? ??a i?????o
????.

INOI y?yth?y ?????? ??????e. I????i ????? ?????, ???ey?? ? IAS, y?y?ny
?o ??, ?i ?a ???y a????? ???? ?? (????, E????y) ????o ??????a ? ??????
y??i?? ?y ?????y ??? ??a. I?????ay ?????y ???? ? ??? ?i?? ?????ue
??????ue n 1998 a. ????? IAS ?y ??e ???? ? ?? ??????o ??? (?eth?y
Iueth-???oth e O???oth ???? ??e)

INOI ???ytho ???? ??y?e e ??? ??a ????e ??? ?e ??o????i ?th?, ??? ????
???y ? y?y?ny, ?i ????i ???o ???? n ?????? ????e y?e ???u, a ???a – n
?ey?? ? y? ????y.

I?????? ????u ?????oth?y ?????ii ???e ????ueth (?i, ????, ????u NOA) e,
??????i, ??otho ???o ?o?o. I? ?y??? a ????? ????? ?????? ??? ??a, ?????
? ???? ???a ?cy????ey, ???ytho ?????ue ? ????ey e ??????? a ?????? n
?????e ???ey? ??????y ????.

AEAAA 2. OA?AEOA?ENOEEA INIIAIUO IAAEAeOIA?IAeIUO NOAIAeA?OIA,
OA?AEOA?ECOTHUEO I?EIOeEIU O*AOA E NINOAA OEIAINIAIE IO*AOIINOE

I?????? ????u ????? ????oe ????eytho ??e ????a ???? ??a ???y ??????? ??a
e ?n???ey ????? e y?yth?y ??e ?y ?????ey ?????? ????? ??? ??i.

INOI 01. Ipe?coa?e?e ????? ?????.

Ae??e ???? y?y?ny ??????th?i a ????i? ????a ?????y e ??????y ?????
?????. Oe?ueth i??y?? ????a y?y?ny ?????a ?? ?y ??????y ????? ????? ???
????ey n ?i, ??u ???ue ????e??e ?e n ????? ?????th ???? ? ?aae???th?a
???u, ?e e n ????? ?????th ??? ????. Aeey ????ey y?e ?? a ??iy?i ????a
???????y pyae ?????e ?y ??????y ????? ?????, ?????ee ? ? ????a e ?????o
????ee e ????eth. Oe?ueth ????? i????e ??? ????ey y?y?ny ?????i? ????? i
????? ????e, ???i?o ?????o ?y????e e ???? ??ae?o ???a ????, ???? ?y ????
??a ??????e ?e ??y?e y?????? ???e. O????y ????? ??a ????? ????? ????ey
????e, ?????e ?????o ????. Aeey ????ey y?e ?? ????ay ????? ??????
????eth i ??oth?o ????eyo ????:

– ???o;

– ?y?????o;

– ????;

– ???o e ????, ?eth?y ???e e ???;

– ???? ???? ???a.

I??e ???? ????? ????? ?eth?? ??oth?a ?????:

– ??????e ???;

– ??o i ???yo e ???o;

– ??o, ????th?e ?a ????y a ????;

– ??o i ???? ???? ???a;

– ???y ???? e ?y????? i????y.

O??ay ????. ?????? ???? ??? ???? e ???y? ???th ???? ???? ??i ???i, ??u
?y ????ay ????? ???????a ?? ????eyi ???i ?e?iy??i ??????? ????a ?????
?????. I? ????? ?i???? ????ey ?????i ??? ????a?ue ????, ?????th?th
??????? a ????? ????? ?????, ???y:

– ???a ?y ?????? ??????e ?e ??y?e ???e;

– ???a a ?i, ?i ?a: ????? ????ey? ????? e ????? ??ae?? ????; ????
y?????? ????? ???e e ????, a ? ??? ? th????oth ??o; ?????, ? ?? ??i?a ?
???y??e; ??????a; ??ay ? ?? ?????? ????yo.

I?????? e ??????y ??? a ????? ????? ??? ???y?ny ? ??? i??? e ??oth?? ?
??th??? ??oth?o ???a:

– ??????i ????y a ????a ???? ???? ?e ??a ??? ?????iey ath ????? ?????
??????o, ?i ????a ???? e ??a ?????o ??????th ???e ?e ????;

– ????a a ??????e ????y ??????i ????? ????? ?????;

INOI 02. C??u.

C??u ???eyth?y ?e ???, ???????a ?y ???e a ?? ????? ?y????e, ??aey??y a
???? ???i??a ?y ??e ???e, ?e a ??a n?uey ?e ?????, ???????o ?y ??????y a
???????? ???? ?e ?e ??????? o??.

C??u ??? ?????y ? ????? ? ?? ???i: ??????e e ????e ??? ?? ???.

N?????? ???a ??? ?eth?? ?a ???u ? ??????, ???u ? ?????? e ??? ???u,
????? ?y ??, ??u ????ue ??? ? ??a ? ??iy?? ????ey e ??iy?y.

N?????? ????o ??? ???a, ia y?yth??y ?????iy??e, a ??a ???? ?e ??a,
??????o e ???????o ?y ?????o ????, ??? ???ey?ny ??i ??????e ??????e
??a????o ???.

Ae????ny ????i ???a ???a ?a?????: ???????? ????e, OEOI (? ???? ???
?????a – ??? ???) e ??????? ??? EEOI (? ???a ????a ?????a – ??? ???).

I?? ?i?? ???a ??a, ? ???e ?e ?????ue, ??? ?? ???? a ???? ???a a ?i ???a,
e?? ????ny ?????oth?e ??ae. N???o ???ey? ?????e ?y ??????y ??a???th?o
???a ???a ??????e. O?? a ????oa ?????ath?y ???u, ???a ??? ?? ???? a
????? ????.

INOI 04. O?o ?????e.

A????ey ???????ny, ?e ?????i? ??????? ????e ??? ? ???o??e ?? ?i ???? ???
A????ey ? ???e ??? ????y ?y? ?e ???? ? ??oth ???ue ?e ??? ? ???.

A??????a ??? – y? ???, ???a ????y ?????? ? ??y??e ??a ??? ???? ???a,
?atho ?????? ?? ???? ???, e ????ny ????e ?y ??????y a ?????? ?e ????
???a e ??a, ?y ??e a ??? ??? ???eyi ?e ?y ???????? ??e. N?e ???? ???
???ey?ny ????e ???iy???.

A??????y ????ue ???????i ?o?a – y? ?????y ????ue ?????ey ?e ??ay ????,
??iyth?y ?????th ????ue ?????ey, a ????? ???i?e ? ???i ????e ???????
??i??.

A??????y ????ue ???????i ?o?a ??? ????ny ??????? ? ??ue ???? ???ae a
???a ??a ???? ??? ???.

A???? ??ae ?????e ??? ???y?ny ???????i ? ???a a ???, ?? ??? ?i ????a ?
????i ??????y ???y?. A ???? ???a, a ???i ??ae ?e ???i, ????o ??i?ey ???
?? ???i ?????i? e ???o n ????i ???, ????o y? ????a.

Aeey ??? ???? ??? ??????? ???a ??? ?????ny:

– ???y?? ??ae ????ey ????oe?;

– ??e ???? ??? ?e ??????? ??u ?????e;

– ??y ??a ?????e, ????ay ? ???;

– ???y ??a ??????? ???a e ??????? ?????y ?????y.

INOI 07. I??u i ???? ???? ???a.

I?? i ???? ???? ???a ?e ?i ??????e ????i n ????? ???e ????? ?????
?????y? ????eth, ???y ???y? ?????eyi ?a?? ????y a ??? ???o ????, ? ?????
????a (?eth?y ?????ue e ?????????) e ? ?????ue ??????? ? ??u e ??y ???a
???? ???a ?y ??, ??u ??????ny e ??iyth??y ???yi e ?????yi. E????y i ????
???? ???a i??? ?e ??? ?????e ???? ????ue ???? ???? e y????? ???? ???a e
???y? ?eue???eyi ??????ue ??? ?y ??? e ??n???ey ???????? ????e ???o ???a
???? ???a ????o ????. I? ??a ?????o ??????? ????? ? ?????? ????eyo ????o
???? ???, ?i ?????a? ?ey?a ????ey ????o ???a ??a ?y ?e???o ???? e ???e.

Ae???a ???? ?eth?tho ???? ??ae e ??? ? ??????y.

Y????o ???? ???a – ??????a, ???????a ???ey, ??i ????a a ?????oth ?i?
???? ???a, e ????th??y ???????o ??o ????y ????.

E????e, ??u ????????y a ?/??a y????? ???? ???a, ??? ?? ??i ????? a
?????oth ??o ???? ??n?, e ?????ny ???????o ??o ????y ????e. A????a ??u
??? ?????ath?y ?e ????ay ?y????ue. Iae??, a ????o ???o ????? ?????,
?????a ? ????eth, ???eytho ?????oth ??ue ????ey ????e ????? ????.

I?? i ???? ???? ???a ??? ????ey? ??? ???? ???a ? ???, ??????y ? ?
??????, ??????? ?e ????? ?y????e.

I?????y ?y????ue. I??e ???? ???a ? ?????? ?y????e a ?i??i ???atho ?
????, ???y?e ??ae ?y????e ????. I???? ???a ???? ???a ? ?????? ?y????e
y?yth?y:

– ???? ?????y ? ???e ???a, ??????ey ??a;

– ???? ?????y ? ???, ?i??u, ?????? e ?o?a ???;

– ???? ???e ?????i ? ??? e ???;

– ???? ???e ????;

– ???? ?????a e ???e ????? ???? a ???? ????o ??? e ??a, ???o ???a e ???
????? ???????;

– ???? ???u ?e e????? ??? ? ???ue, ?? ??? ? i?? ?? ?y?? n ????? ?e
??????? ?y????ueth;

– ???? ?????y e ???e ? ?????, ??th??? ?y ?????? ?e ???? ??e.

E??????y ?y????ue. Y? ??? ???? ???a, ???a ????eytho ???ue ?????y ??????o
???? ? ???u, ????a??? ?y ??????y ???? ??? e ???a ???? ???a. I???? ???a
???? ???a ? ??????? ?y????e y?yth?y:

– ???? ??a? ?y ????a?y ???? ???a, ??????? e ??? ?????? ???a. E ?i ??ny?y
?a??, ?y??? n ?????????e ????e ? ????? e n ????e ????? ?????? ??????;

– ???? ???e ?y ?????ey ?e?? ?e ???? ?????? ??? ???? e ??e ???y a ?????
???eyo (??a ???? ? y? ?????u, ???????a ?e y????? ???? n??? e ? ?, ???a
??????u ?y ?????? e ???? ??e);

– ???? ???e?ey ? ??? ???o ?e ???? ?????? ??? ???? e ??e ???y a ?????
???eyo;

– ????a ???? ???e e ??e?, ???????a ??? ???? (??a ?a??? ???? e ????,
?????y?? o????? ???ey?);

– ???? ?????y ? ????ey ???a e ????, ???????o ??? ???? (??a ????o ???? e
???? ????? ?????);

– ???? ???e ? ???i ?????, ???? e ???, ??a ???a, a ???o ????u ??th?? ?y
?????? e ???? ??e;

– ???? ?????y ? ???o ?????, ???? e ???, ??a ???a, a ???o ????u ??th?? ?y
?????? e ???? ??e.

E?? ???? ?????y, ?e ????a?a ?????? ???e, ??? ???? ???a ? ?? ??????th?y
??a e? e ???? ??? ?????e ???e.

O????y ?y????ue. I???? ???a ???? ???a, ???ath?o a ????? ????? ?y????e,
y?yth?y:

– ???? ?????y ? y??? ??e ?e ??? ???o ??????;

– ???? ???u ????? ?y ?????ey ?e ?y ????y ??e ????;

– ???? ?????y ? ???a ??????? ????e, ???, ????, ????i?o ????e, ????o e
??? ?????i? e ?????uo ????;

– ???? ????y ????o ??;

– ???? ???e ????? ?y ????ey ??????e ? ????? ???.

I?????? ???a ???? ???a ? ?????? ?y????e. E???y ??? i????y? ??? ???? ???a
? i?????e ?y????e, ????y ?? ?y?e ??ae, ?e ???i ????th?y ???? ?? ????
?????e e ???? i???e, ?? ????e ??ae, ?e ???i ??ay ???ue ?e ??? ??????ny n
?????? ???? ?????i ????a, eth?o ???? ?e ????? ???o ???? ?e ???o ??????
???? ?????e ?e ????, e ??? ???a ?e ????, ?y??? n ???????e ?e ?????e ????
???? ???a.

I?????? ???a ???? ???a ? ?a?????e e ????? ?y????e. E???y ??? ????i
????ey? ???? ?? ?????e ? ??????? e ????? ?y????e.

INOI 08. *??y ???ue ?e ??? ? ???, ???????a ??? e ????y a ???e ????.

A? ??? ???a ?e ????, ????? a ???a, ??? ?eth??ny a ??? ??? ???e ?e ??? ?
???, ?? ?? ? ????y ?e ? ?????y ??????? ?????e ????? ?????.

*??y ???ue ?e ??? ? ??? ???o ? ????? ????o, ??? ? ???o ??? ?????ny
??????i? a ??? i ???yo e ???o: ???ue ?e ??? ? ???e ?y????e e ?????
?????? ??iy???a.

?????u ?????? ??iy???a – y? ??? ?e ???u, ??e?th?a a ?????a ???e ?e ???,
??i ????o ? ???e ?y????e ???ey?y, ??? ?e ???yth??y ?y??? ???o a yo? ?y?
? ????y. I???? ???e e? ???, ???a, ?e ???i, ??o e ??????th ?????? ??ae ?y
?????a ????, y?yth?y y?????ey ???a, ????y??a ?e ??ay ????y ?????.

O??????? ??? – y? ?y???a a ???i ???a ???, ??e ????, /? ????? ??? ? ?? ?e
??a ?????th?o ???? ??a ? ??o ????y ?????? ? ??? ? ???a.

I??e ?e ????? ????? ???a ??? ?e ????? ?????th?o ???ia ??o ?? ????? a
???i ???a. I??e ??o ????ue a ????? ??????? ????a, ??? ?e ????? ???e
????, a ??a a ????? ????y ?????, ??? ?e ????????.

E????? y?o ??? ??? ?????y ?e ???a ??? ???e ?e ??? ? ???e ???. A?e ???
??o ??a ?????? ?ey?a ? ????? ??? ??? ?e ????? ????, ?i ?e ? ??o ???
????y ????e ? ?? ? ???a, ? y? ??? ???th?y ????????.

A ????a ???eyth?y ???u ??a ?????y ???????o ??? e ??y?e ??????y ???e?? a
?????.

A ????a ??????y, ?i ???y ???? ???? ??? ??iy?ny ??? a ?i ???, ??a y?
????y a ?????? n ????????i, ?e ???? ??????? ??a, ?e ??a, ??a y? ????a
???? e ????th ??ae?ey ???e e ??? a ????? ????? ????.

INOI 12. I??e ? ???ue.

I???ay ?? ??? ???????ny ?e ????, ???y ?y ??e ???????y ????ny ? eth?o
???????? y?????? ??ae, ???a ???o ???ey ??a ??, ?e ?a ????o ????oth
????ue ???. A?e y? y?????? ??? ? ??o ????ny ???i, ????y ?? ??? ??y?ny ?i
????? ??i??.

I???ay ?? ?y????? ??y?ny ?i ????? ????e, ? ???i eth?e ??u, ???y ??o
????ny ?y ??e ???????y a ????e y?? ?y???n?a a ???o ????. A ??? n ?o??,
????? ???i, ????y ?? ??e?th?? ?y????? ??y?ny ?i ????? ????e ? ???i eth?e
??u ???, ???e ? ??o ????ny ???i a ???o ????.

O??? ??a ? ??? e ????? ???u ??? ?????ny a ???? iay?????, ???i ??????
????. A?e ?a ????ay ???? a ????e ???i e ?????i ???? ????o ??o, ????oth
??? ? y? ???u, oi ???? ????ey ??? ?????ny a ???? ????ey. A??a, ?y??ay n
????i ???i, ???y ??o ?? ???n?a ? ???e ??? ?y ????ey ???? ??? ? ?????
??e?, ??? ?????ny a ???? ????ey. N???o ???? ???ey? ??y?e ??a e ????y a
????? ????? ????o ????? e ?y????a ?y ????o ????o ???. O?? ???eyth?y
y???u ???a e ???? ? ???.

INOI 16. I???a ????.

A???e ????e a ??a ???? n??? y?yth?y ???y, ??? ????y ?o??, ?????a ? ?????
????e e ???????o ?????, a ??a ?????a e ??y?e ??a ???i ???ey ???i?e
????e.

I???a ???? – y? ?????? ???, ???a ????th?y ????e aeey ?????? ?e ???? ???a
?e ??a, ?y ??e a ??? ??? ???eyi, ?e ?y ???????? ??e, e ???a ??????ny
?????? a ???a ??a ?i ??? ???a.

O????ay ????ue – y? ??a ????? ???uo ???a ?e y?????a ???? ???a, ?e
?????ay ????ue ???i ????ey, ?????i ?y ?????ey ??? ? ??? ?i ?????ey ?e
????ey.

E??????y ????ue – y? ?n?y ??a, ???th ???ey ???o ???? ? ??a a ??a ??a ?i
???? ??? ? ???i ????o ??? ? ???th.

N?????y ????ue – y? ??a, ia ???th ??i ??iy? ??a ?e ????? ??? ??o ???
???????, ??th?? ????ue ??th ???eth ????e, ??????? ? ??o ???yo.

A????y (???y) ????ue – ??a, a ???e ??a ????ny a ??????i ???a, ? ???i ??u
?????e ?i????.

A????ay ??a – y? ??a, ???th ???ey ???o ????? a ?? ?????i ??????y ???,
?eth?y ?i ??????oth ????ue ?e ???e.

O????y ????? ??? ????ue ??oth?th ????eth a ????e ???i ?? ???? ???a:

– ???u ??? ????? ????e ? ??? ?????e ?????e. A?e ??????? ??? ??? ???a,
??? ?????ny ????ay ????ue ? ??? i????? ?????e a ?????? n y?i ???i ?y
???i ?? ???? ???a;

– ?????? ??? ????ey ?i????;

– ???y?? ??e ???? ??? e ??u ?????e;

– ???y ????ay ????ue e ???a?ay ?????y ? ??? e ??oe ???a;

– ??? ????? ????e ? ??iyieth ? ??? e ??oe ???a.

INOI 18. A???.

A??? – y? ?e?? ?????a y?????? ??ae a ?? ???e ?yo???? ???? ? ???, ???y?a
e ????eth ????, ??o, ?i ? ?? ???a ?????. A??? ??? ?????y ? ?????? ????e
?????i ?e ?e???i ????ey.

A??ea ? ???e ???a ??? ?????ny, ??a ?????yth?y ?a ??????a ?? ???y:

– ???ey ???? ? ????ey ?????? ??e e ??????ey, ?y??? n ??????ueth ? ???;

– ???ey ??? ? ????o a ?????e a ?e n???, ???y ??? ??????y n ??? ??????e,
e ia ?????? ????a ???;

– ??a ???e ??o ?? ???i i???;

– ????? ??y??? ??, ?i y??i???a ???, ?y??? ? ???e, ???yo a ???eth;

– ????? ?e ????a ???u, ?y??? ? ???e, ??o ?? ???i ???u.

N???o ???ey? ???y ?y ???? ??? ????? ??? ?y ????o a?? ???e (???e ?????
??e ????e e ???e ????? ? ????e ?i??e).

INOI 25. O?o ?????.

E????y ???ey?ny ?e, ??a, ???e ???ey ??? a ?eyo ????ey ????a ??c ??????a
(a ??a ????, ?y?e, ????a, ???? ??u), ????y ????e ???? ?e ?y ????y
??n??th?e ????e ??eo ??ae, ???? ??o, ?e ?, ???a ???ath?y ??c ???????
???a ???????y.

E?????? ????? – ???, ???? ? ??e ???a ??i ??o ?? ?????u, e a ????e ???o
??????ny, ?i ? ??o ???y? ? ?ie ? ??a ??? ??.

Ae?????a ????? – ?????, ?? ?i ??????a ?????.

E??????y ??????ue – ????? a ??th e ??ey, ???a ? ???? ?a?ay?y ??????ueth
? ?y ??????y e? ???y ???? ????othu? ???e? ?e ??? ????e ??? ?e ? ???, ?i
e ????oth?y ???ey.

E????e, ????????? ?e ??????a ???, ??? ????y a ??? ? ???? ????e ?e ? ????
? ?? ????: ??????e e ???? ?i?i?e. A?e ??????a ????? ?e??th?y ? ???? ? ??
????: ?a????? e ???? ????e, ????ay n???? ??? ???ey?ny ?? a ??i, ? ???
?????i ???ey ????? ?e ? ????yi ?????, ?? ? ??? i???? ?????.

E????e, ????????? ?e ?????? ???, ??? ?????y a ???a ? ??oth?i ??????i:

– ? ??????e;

– ? ??????e ????e;

– a ??? ???? ???o ??? ??a, ? ???? ? ?? ????: ??????e e ???? ????e,
??ae???i ? ??? ???ey ?????.

????eth ???? ??oth?y ????ey:

(a) ???y ???? ?y:

– ?????y ????? ????e ??n??e;

– ????y ????e a ???? ?i??? ??????o ??n??e, ???o ? ???? ????e;

– ????y ??u ???? ?e ??a? ?????, ????e ?????;

(a) ?????? ??u, ?eth??? a ??ae, ????? a ??:

– ????a, ?????? ???, ???i?a e ??u ? ?????? e ?????i? ?????;

– ???? ?e ???a ? ????? ??????o ???a;

– ????e a ????e ??o ?????;

(a) ???ay ????ue ???? ?????, ?? ?e ??? a ???a ? ? ???? ????e;

(a) ?????ay ????ue ??????? n??????, ?? ?a ?????y a ???? ?????? ????? e ?
????ny ? ?????? ????e;

(ae) ?????? ?????y ? ??????ue ????? ?e ???ae ??? e ???? ? ?????;

(a) ????y a ??a ???? ? ??? e ???? y?o ????e;

(ae) ?y ????, ?y ???ay ?y?e??? ??th??ny a ????? ?????, a??c ???????i
???ey.

INOI 27. N??ay ????ay ????? e ?? ????? a ???? ????.

N??ay ????ay ????? – y? ????ay ????? ???, ??????ay, ?e ????ay ????? ???
????.

I????ay ???ey, ???y, a ?ith ???ue, y?y?ny ???? ????e, ??aey??y a ???
??????e ??? ????, ia ??? ????ey? ???th ????oth ?????, ?e ???e (a ???
?????e ????, ??aey??y ?????e a ??? ??????e) ????y ???ey ????? ?? ?????a.
O?ay ?????y ???ey ??? ????? ???u, ? ???i ???y ????ay ????? ? ??n??y??, a
??a ???, a ?????? n ???? ???? ???? ???? a ? ?????e ????? ?????. O?? ?e?u
?? ???? ???? e th????? ??n ?????e ????, ???y ????o ???th ????oth ?????.

Ae??iyy ???ey ??th??ny ? ???? ???ey ?????, ??a ???? ??o ????e ???? ??o
??, ?i ?/?iyy ???ey ??????y e ????ny ?eeth???? a ?eyo ? ???oth?e ???e a
????i ???i, ?e ?a ????o a ???yo ??aeo ?????? i?????, ???a ?????i ??atho
? ?????ue ????? ???? ?????e ????.

INOI 28. O?o ????? a ???????a ????.

A??????ay ???ey – y? ???ey, ? ?y????ue ???e ???? ????o ?????? ?ey?a, ?
???y ? y?y?ny ? ????, ? ????? ??a??.

I?? ??a ? ???? ???th – y? ??ae ??????? ??a, a ????o?e n ???i ?????
??????i ???ath?y ? ??????e, ??i ?????th?y ? ????ae?a ??a ?????ey ????y
?? ????a a ??? ???o ??e? ?????. I?? i ???yo e ???o ???? ?eth ????a a
?????o ???? ???a ?????.

I?? ??a ? ??????e – y? ??ae ??a, ??a ????? ?????thony ? ??????e. A ??? i
???yo e ???o ??ae ? ????? ????ny ??? a ?e ???e, a ??e e???? ???? ????u ?
?????e ?n?e ???e ???a ?????, ???ath?e i?? ?? ?????ey.

N???o ???ey? ??? ?o?a ??a ????? a ?????e ? ?????uo ??????e, ????ey??
????? e ??y?e ????y a ?????.

INOI 38. I??????a ???.

Ae??e ???? ??????o ?? ?? ??????? ???a e ???ey? ??y?e ????y ??????? ???a
a i????e.

I??????e ??a ????ny a ??a, ?? ?? ??y??? ???? ???a y?????? ??ae ? ???i
???????i ???, ????ue ??? ??o ?? ???a ????. ???? ? ?????ey ??? ?????ny,
?e ???u a ?i ???a, ??a ?e ????. C??? ? ????? ??o ?? ???? ?e ??th??e
??????o ???e.

E?????a – y? ?????? e ???? ????a, ?ath?a ?? ????y ??o i??? ?e ?????o ???
e ??. I??e??, ?y????ue, ?????ay ? ????a ??o ???, ??e ?????e ????ey ???o
???? e ??? ???, ??e ??????? ????a ?e ????a, e ????? ????o ??o ?e ?????
????a ?e ????a.

?????e – y? ????? ???o ???? ?e ??? ??? ?y ?????ey ?e ???????y ??o ?e
??????i ????e ?????, ????a, ????a, ????a, ??? ?e ??a ? ??? ? ??????i
?????? ?e ????ey. I????, ??? ??a????? ????a ?e ????a, ???????, ???????a
e ????a ???o ???? e ???e, ????? ??????, ???????e ????, ??? e ???a n
??????? ??e ?????, ???????, ???????a e y?????y y???????? ????e, ii ??i
????i ? ?y ??????i ??????.

N???o ????? ????o ????? ???????e ???? ???th ????th, ??i?a ??e, ??????
??a e o.i., ????a ??? ???ey?y. Ii ??a ????o ????a a ???? ???????i ???
???? ? ???o, ???? e ?????th ???ey?y.

I??????a ??? ??????i ???thony ? ??????e ?????ey e a ????? ?????th?y. N?e
?????e, ?e i???, ? ??o ?a??? 20 ?o.

INOI 39. O????a ?????u: ????a e ???. Ae??e ???? ???ey? ???? ???u ?????y
??????? ??? ????o ??a ????? ???a e ?y???n?. I???th?y ??? ??? ??????y ia
??? ????e?e (????) ????e.

O? ?e ??????e ?? ???? ?????ny a ?????e ? ??a ?y????e ????, ? n ??e ??e
??ey, ??????i ?????? ??????a ????u ??????? ??a a ?????e ? ??a ?y????e
?i??e, ???a ???? ????u i ?????o ?y????e e n???? ?y??? n ???????i ?????
?????.

I?????e ?y????ueth ???? y?y?ny ???ay ?y????ue ????, ???y?y ae??.
E??????y ?y????ue ?y?? n ????e ? ???u, ???????a aeey ??????y ???? ??? e
???a ???? ???a. O????y ?y????ue ?y?? n y???e ??e, ???o ????? ??????,
???? ????e, ????, n ??????e? e ????? ???, ?a????? e ?????? ????? ????.

AEAAA 3. NII?AAEAIEA IAOeEIIAEUeIUO E IAAEAeOIA?IAeIUO NOAIAeA?OIA O*AOA
E IO*AOIINOE

I???ey ? ??????? ??o (IAO) — ????u ??????? ??? ???e, ??????oth?a ??y?e
??????? ??? ?o ?e ?? ???a, ?y????a ?e ???e ?cy????e ?y????e.

I???th?y I?????? ???? ?O. Ni?th??a ????? e ???????? ????a?e, ????? a
IAO, y?y?ny ?y????i ?e ?????e ??????e ????? e ???e ????a ??????? ??? a
?????e O????.

A 1998 a a ???e ??y? e ???y?ny ????a ??????ey ??????? ??a a ?????? n
INOI. A ????e, ?????ath?y ???u ??o ????? ????ie ?????, ?????oth?o INOI.

E??ay ??????? ??????o ?????a. I?????? ????u ????? ????oe ????eytho ??e
????a ???? ??a ???y ??????? ??a e ?????y ????? e y?yth?y ??e ?y ?????ey
?????? ??ae??a ??? ??i.

A ???e ??????a ????u ???u ????? ?y ??????e ????th?? a??????i ??a e
?????.

I???a ????y ??o ?????e e ??????? ?????e.

Ia ???y ? ?, ?i ????? ????u ???e?th?y ? ??????a ????u ???o???i ??a, ?i ?
??a, ??o ?? ?ath?y ?????? ???ey.

I???a ????y ??????y ?????y e ??????ey ????? ?????.

I????? ??????e (?????) ???i?e. A ?NAO ??????y ????? – yoi ??ay ???a ???
? ??????i e ????? ????e ?????e e i ?????o ? ?cy????e ?y????e, ???ey?ay ?
??? ??? ??????? ??a ? ??????i ???.

N???i INOI ????ay ?/???ue ????ey? ??e ????????a ??????a ?????i ????y e
????, ???o???o ????e.

E? ???o ? ????y ?????e, ???a ?tho ?NAO e INOI ?iy?th “????ay (??????y)
?????”, ??????a ??ae?? ia ???? ???y i ???e ??y?a ?????e ????? e ???
a??????i ??a, ??aey ??y?e ????y ????? ??? ?cy????e ?y????e ? ??e ??????y
?????e ?????y ?????. E?? ??, INOI, a ???a ? ??a???y ????? ?NAO, ?
???atho ? ???a ??????o ?? ?????.

Oe?ue ??????e (?????) ?????. N???i ????? ????? ???u ???e??i ??????y
??????y ????? ?e?a ??? ?????a e ??? ??n???? i ????? ????e ?????e, ?????
?????o ? ?y????e e ????yo a ? ????? ????e (i. 6 IAO 4/99).

A INOI ??th ????? ????? ??? ????ey y?y?ny ??????a ????ee i ????? ????e,
????? ?????? ?y????e e ???? ???? n??? ????, ???? ?y ???? ??a ??????e ?e
??y?e y?????? ?o??. O????y ????? ??a ????? ????? ????ey ????e, ?????e
?????o ???? (i. 7 INOI 1).

I? ??????? ?? ?????y ??i??e ????? INOI ??tho ??? ? ??????? ???????
?????? ???? ??a ??????e ?y ??y?y y?????? ???e. I? y?i ???? INOI e
?e????yi ????? ??ny?y ???? e ??????a ????u, ????e, ????u (?????), ?????
e ?? ???? ?a???, ?????, ??????a e ? ???, ???????.

I??i ??????? ?????e ?? ??????e ? ??o ?? ??????u a ?a?e ??, ?y?? ?????
???oue ? ??????? ?????e, ???a ??o y?y?ny ??? ?y ?? ??????e ????? ?????.
I? y?i, ????o ?a??i I???? ????? e ?????y ????? ????? (??a – I???u) INOI
e???? y?yth?y ?????? ???? ?y ????, ??????? ?????, ????i?yth?e ? ?????e,
??a ??o ?????y? ?????i ?????? ??? ??????e ????? ?????.

O?? ???i, INOI ?????atho ???o? ?????? ????? ??ae ???e ???? ??????e ?????
????? e ?????? ??aeyo ? ??????y i ?i, ?i ????ey i ????? ????e ?????e,
?????o ? ?y????e e ????yo a ????? ????e ????? ??i?? ??o ??????e e ????
??????ue ? ?????e ???i ???i.

Oe?ue ??????e ?????, ???????ay a ?NAO, a ??i ????o n ???e??? ?? a INOI.
I??i ????ay ???? ????ue ??i ???i, ?i a ?????a n??? ????? ???ey?ny ? a
?eyo ??????ey ????a ???? ??a ??????e a ?????, ?????e ? ?y ??y?y y??????
???e, a ?y ?????i ????ey ????? ???????? a ??e ??y?a ?????y e ???aa??y
?????. E ????i “??????” ?????a ????? (?????e?) ?????, ??? a ?????o
????ao, ????th ?????o ??th ????.

A? ?? ???a a ?eyo ?????y ????? a INOI e ?NAO ?y? ? ???o ? ?????o ?????e,
? ??????a ?i ??????ny ?????? ???a ?????a INOI.

A?e ?y ????? ??????e ???i?e ????? ???n ????ey? ????ey i ????? ?????o
?y????e ????, ? ????? ????? ??????o ????? a ???e ???e ????? ? ??????
?????e ????? i ????? ????e ????, ?i i ? ????? ?????o. N??????i ??
y?yth?y e ???a ????ey, ??uy?y?? e ???o?i ????y ???a, e ???? ????? ? ?
??? ? ????e ?????? ????e.

I???e ??? e ???ay ??. A ?NAO ??????y ????? ???ey?ny ? ???? ?ae. I???i
??i ????y ??? n 1 y??y ? 31 ???y ?????? ?? ?eth????. E?e ???? ??? ?????
?y ??ue ????o ?????e. I???e ??e ????y ????e ?????e ae?ue ????i ???a (i.
12 IAO 4/99).

Ii ???? INOI ????ay ????? ??? ????ey?ny ?e ???i ????. E?? a ??th??e??
??iy????o ???ay ?? ???? ??iy?ny e ???y ????ay ????? ????ey?ny ? ???ae
???????a ?e ???, ?i ?? a?, ???ey a ????? e ???o, ??/??? ????? ?????th,
??? ????:

a) ???o ???a ???a, ???th??ny ? ??? ??,

a) ?? ??, ?i ??????a ??u ?y ???a i ???yo e ???o, ? ????yo ????, i ????
???? ???a e ?????oth?o ????? ? a ??? ?? ?????u (i. 49 INOI 1).

I????ey ?iy?y “???ay ??” INOI ? ????, ???ay ?? ? ??????a.

O?? ???i, a ???a ? ????? ?????, INOI ? ???otho ???oth ??, a ??a
??????atho ?????ue ???a ?????? ????i ???a, a ?i ??a ?y ??????e ?????.

?????a ?????a ????u ??i ???eytho ??????ue ?????y ?e ????i??, ?e e ???e
??????e (?????) ?????, ??y ??th??y ?? ?y ??ue ????o ?????e.

I?????ay ?????. ?NAO ?????i, ?i ?ny?ay e ?????y ????? y?y?ny ??????e e
???ey?ny ???ath?i ??? n ??? ????i ?? (i. 3 ?. 14 C??a “I ??????i ??a”).
I????ey ??? ?????? ??????th ??????oth ????? ? ???a 30 ?? ? ????e ????i
???a (i. 51 IAO 4/99).

A ??? ??????e ??????e ????? ?eth?th?y ??????e ??? e ??o i ???yo e ???o,
?? ?? ? ?????i, a ????e, ????ey? (?????e) (i. 49 IAO 4/99).

A INOI ??????e ??? – ???? ???, ????????ue ???? ???, ?i ??? ????? ?ae.
I?????ay ????ay ????? – y? ????ay ?????, ????ay ??? ??o ?e ??? ?????o
????? ???? ?? (?????a) ? ??????e ???.

INOI 34 (INOI (IAS) 34 “I?????ay ????ay ?????” (Interim Financial
Reporting)) ??????o ?????e ??? ??????e ????? ????? (???e ??????e ???;
???e ??o i ???yo e ???o; ?a?? ??o i ???? ???? ???a; ???e ??o ? ????yo
????; ????ey e ????? ?????). I??i ???ey ??o ?????ue ?e?e ??o ???? ?? a
??e ????i?? ????? ?????, a ? ?????th ????? e ??o?? ????ey e ????? ?????.

O?? ???i, ????ey INOI a ??o?? ??y?a ??????y e ???a ??????e ????? ?????i
??a ??????u, ?i ????ey ?NAO.

Ae???ey. E INOI, e ?NAO ????otho ???? ????y, ???a ?????y ?y?? ????ue ?e
?????e ????? ????? e ?????e ???? ???? ???e ????.

Ae???? ??????e ???????. ?????e ??? ???o a ?i, ?i ??? e ?y????? ?????e
????tho ???e?? ? ???a e ?y????a ??????a y?e ?????e e ???a e ?yc???? ???
?????e ( IAO 1/08 “O??ay ?e??a ?????e”).

A INOI ????a ??????e ??????? ?y? ? ?????, ? a I???? ????? e ?????y ?????
????? ??????? ????a ??? y?????? (?cy??oth?e) ???u, ?????th?a ?y ??e
?????y ????? ????? ???a ???iy???? ???ey?y (??? ???ey?e), ???a ???? (???y
????) ? ??o ????? e ??? y?????? ????a, ?i ???y? ?????eyi i????e ?? ?????
a ?i, ?i a ?e ???? ????? ????? ?????oth?e y?????? ???u, ?????? ? o????o
?????e ??? y?????? ??eoe.

Ae???? ??????e ?y????e. E a ????? ???a ??a e a ?????? n ??????? ?????e
????ay ?????, ?e ???i, ???ey?ny ??aey ? ?????e, ?i ???ey?a ??o ?i???ue
?y????ue a ????i ???i. O?ei ???i, ??????ny, ?i ??i?y?a ? ??o ????y ??
?????e a ????? ?e ?????? ????? i??a ??e ?y????e. A?e ??a ????a ?e
?????ue ????tho, ? ????ay ????? ??? ???ey?ny ? ????e ?o?o ????a, e a ??i
??? ?????? ???? ??? ?? ?n??u.

Ae???? ????????? ????ey ???e ????. ????e ? ???o ????th ??o ?NAO e INOI ?
?????. N??n? IAO 1/08 ??y?y ?????? ???y ???? i??iy?ny ???????i ? ???
????i ?? e ???o. A INOI ??a ???ey?a ???? e ???y? ???th ???? ???????i ?y
????? ????, ??? ???e e ???e (i.13 INOI 8).

Ae???? ????e ??????? ??? ?cy?o??? ?y????e. A ?NAO ??u ?cy????e ?y????e
?????e ??nyony e ?? ????o ???o, a ???i ?e ??e ??i, ????? ? ?????? ???e
?????y ?e ???u ???? ???a, ?y??? n y?? ???e (IAO 1/08).

N???i INOI, ????? ???? e ??? ???e ???th?y ? ??o eo ????ey (a ? ??a, ??a
???? ???? ?e ? y????? ???? ?e ????u), o.a. ? ???? ????ey. I? ???th?y a
???o ??nyo e ?eth?th?y a ????oth ??oi?? ????, e ???i ??ny?y.

N??? ???? ???? ? ?, ?i ?????? “????a ????e ??????? ??? ?cy????e ?y????e”
?????? ??? a ?NAO. INOI a ???? ??????th?? ?????atho ????a i ??? ????ey.

E?????a ???????. A ??? ?n???i ???? ?????? ??????? ?o???e, ?????? a ?????
?????.

A INOI ?????? ??????? y?ythony ?????, ??th?? ????ey?oth a ?i???e ?????
???a?th ???? ?y ??????e. I????u ??? ???? e?????a ???????: ?iy???, ?????,
????? e ???????.

A ?????? n INOI ?iy??? ????? ?????y?ny n ? ?????ueth ?y ????y ?????ey?.
A ????? ???????? ???? ?iy??? ????? ??i ? ????i.

N???i INOI ????ey ????ny ??o?e, ?? ?a ???y? ?ey? ? y???/??a ???y
??????e, ???y ? ??e?? ???a, ??iy?a e ???a ???y, a ??a i?????ue ??
??????? ??a ????a ???. O????ue ????ee ???ey?ny ??aey ? ?? ????a –
??????? e ???????e.

A ????? ?????o ??o ??ay ?????ay ??????? ? ???????. Aa ????? ?????ny ???
a E???? ??????? ??a a ???? y?i??a ???e. N???i i. 6.2 E???? “????ey ???a
n ??e ??ey ???????? ??????e, ?? ???a ?e ????? ? ????o ?e ???? ???ue
?ey?a ? ???y (?eth?y ???????) y?o ??????e, ???y ? ???ue i???, ??iy?a ?e
???a ???y, ?????ay ?e ??iyy ??a ????a ???”.

O?? ???i, ??? e ??e ?????? ??????? ?????, ?e ?????, ???????? a E????, a
??i ??????o ??????i ????. I??i ?? E???ey ? y?y?ny ?????i ??i ? ???????
??o. I? y?i ?NAO, ? ???eyy ????? a ???? ??e ? ??????e ?????, ?????? a
?????, ????? ??i ???atho ??oth ? ? ???eyth?o.

O?, a IAO 1/08 ??????? ????? ???????e, ???th ??? ?????? ???y ????.
A????? ?????a ?????i?? ????ny e a INOI.

*? ???ny ???ey ???????, ? ???? ????eth ????? ????i? ??a ? ??????? ??o ?
??i ??????ue a ?? ????: ?e ????? ?????oth e ?e ????th ?????o?e. A ????
INOI ???? ??????? ?????ny ??c ?a ???a: ??????a i??????? (?????e) ???yie
e ????a ?? ??? ???e.

N???ue ??e ?????? ??????? ?????, ?e ?????, INOI ???eytho ??c ?iy?a
??????e ?????: “E????y ????ny ?????e, ?? ?a ???? ? ?? ???? ????
?cy????th ?y????ue ???ey?e, a ??a ? ???? ?????? ??? (????e) e ???e???
???”. ?????? ?????? ??? ????ey a ????e ????? ????? ? ???????. I??i
E???ey ii??ey? ????? ?e ????? ?????? ???. E?? ??, ??u ?? ????, ????ey
??? ????? ???? o?? ?cy????e ?y????e, e ???i ?a ????? ?e ???????? ????y.

O?? ???i, ??? e ??????ea ????? ?????, ???????? a E????, a ??i ??????o
??????i ????.

*? ???ny ?????o ??a, ? ?e ????atho ???????th ??????? ?? ????.

N???i INOI ??????ue ????? ??????ny ??????th iy? ????a: ????a ??????a;
?????? ???? ?ae th????? ???; ??????ue; ?????ue??ue; ???a. A ????? ?????o
??o ??a ???????, ?e ???a, ???????? e ?????? ???? ?ae th?ae???e ???,
???????, a ????e, a IAO 1/08 a ???? ???? ?a???e e ???e ???? ?????e.

Y???u ????? ?????. Y???u ????? ????? – y? y?????? ????e, ???a ?y?? n
???????i ????? i ????? ??iy?e ???eyoey e ?????o ?i ?y????e: ???,
?y?????, ?????e ???e, ??? e ????. Eo ?????y a ?????? n INOI ?? ?? ??.

A ???a ??????? ??a ?????e O???? ????ny ??e aea ???? y????, ?????oth?o
????? ????a, ?e e a INOI, ??? ?????? ???i ???, ?i a INOI, e ? ???? ?y???
e ????.

N??a ????? ?????. N??a ????? ? ?????o ???????? ???? a ?????? n ??????
??? I?????a ???? ?O. N??? ????, ?i O????? ??i «I ??????i ?a?» ???????o
??oth?e ??? ?????e? ?????:

· ?o????? ???;

· ??o i ???yo e ???o;

· ????ey e ?i, i??????? ?????? ???;

· ?????a ??th??a, ?????th?a ??????ue ??????e ????? ?????e, a?e ?a a
?????? n ?????? ?e??e ???? ?y????? ???;

· ?y????ay ???a.

O?? ???i, ?????? ????????i ??o ? ????yo ???? e ??o i ???eyo ???? ???a
???????y ?e ??ue ????? e ??????? ???o e ??? i ???yo e ???o.

I????i ???? ???? a ??????: ??????a ????u – y? ??ae?? ????? ?????, a ?
??y ?e a ????? ???? ????? ????ny ??????e.

N???i INOI, ????ay ????? ?eth?? ??oth?a ?????:

· ?o????? ???;

· ??o i ???yo e ???o;

· ??o ? ????yo ????, ????th?e:

· ?a ????y a ????; ??

· ????y a ????, ???? ? i???e n ?????e;

· ??o i ???? ???? ???a; e

· ?y??ey, ?eth?th?a ?????? ????y ??????? ?y ????? ????? ????? o??? ????
e ??? ????ey (i.8 INOI 1).

O?? ???i, ? ??? ???a ??i??e ????? ??o INOI e ?????e ?????e ????tho
??oth?a ???ey:

1. A ???a INOI, a ???a ? ?IAO, ? ????? ?????y ??u ??????e ?????.

2. A INOI 1, a ???a ? ?IAO, ??????i ?a ???? ??????y ??? ? ????yo ????:
(a) ??o, ????th?e ?a ?i??ey a ????; (a) ??o, ? ?eth?th?e ???? n ?????e ?
???i a ???e e ???a ????ia.

3. A ????? ???a ??????y ??????? ??a a ???a ? INOI ????? ????? ?????y
I????y e ??????? ???o (??u ? 5), a ??a I??a i ???i ??????e ????? ???a
(??a ?6). A ?o ????ny ????ey, ???y ???? INOI ?eth??ny a ?y????? ????ey e
????? ?????.

4. INOI ? ??????o ?y?? ????ey ? ?y????i ?eth??e a ??? ????? ????? ??????
??th??y, ?????thu?i ??????ue ????oe ?????e.

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