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Международные стандарты сквозь призму российского учета доходов и расходов

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Ieienoa?noai naeueneiai oicyenoaa ?O

Oaaea?aeueiia ainoaea?noaaiiia ia?aciaaoaeueiia o/?aaeaeaiea

Aunoaai i?ioanneiiaeueiiai iao/aiey

«Ie/o?eineee ainoaea?noaaiiue aa?a?iue oieaa?neoao»

Eaoaae?a «Aooaaeoa?neee o/ao, aiaeec e aoaeeo»

?AOA?AO

Ii ?????: «A?????? ????? ??»

Ia ??:

«I?????? ????u ??? ??? ?????i ??a ???a e ????»

Au???a: ????a

y??????i ?????

I???e:

I???? – I???? ?O, 2009 a.

Ecaanoii, /oi iiiaea iieiaeaiey ?inneeneeo noaiaea?oia aooaaeoa?neiai
o/aoa (?NAO) iicaeinoaiaaiu ec i?aeoeee iaaeaeoia?iaeiiai o/aoa. Oai ia
iaiaa, ioee/ee iaaeaeo INOI e ?NAO iiaeii iaeoe iaiaei. E aeaaiia ec ieo
– yoi niaa?oaiii ?aciue iiaeoiae e o/aoo.

Yeaiaioaie, io?aaeathueie oeiainiaua ?acoeueoaou i?aaiecaoeee, neoaeao
aeioiaeu e ?anoiaeu. Eaoaai?ee «aeioiaeu» e «?anoiaeu» yaeythony iaeieie
ec aaaeiaeoeo ia oieueei n aooaaeoa?neie, ii e n yeiiiie/aneie oi/ee
c?aiey. Eiaiii eioi?iaoeey i aeioiaeao e ?anoiaeao i?aaiecaoeee
ii?aaeaeyao aaaeiaeoee iieacaoaeue aa aeayoaeueiinoe – i?eaueue.
Niaa?oaiii i/aaeaeii, /oi oi/iia ii?aaeaeaiea aeaiiuo eaoaai?ee
i?eia?aoaao ia?iiiia cia/aiea. A iaaeaeoia?iaeiuo noaiaea?oao oeiainiaie
io/aoiinoe eiioeaioeee «aeioiaeia» e «?anoiaeia» i?aaei?eyoey
oi?ie?othony a ?yaea noaiaea?oia: INO01, INOI 8, INOI 18. A ?inneeneeo
aea ii?iaoeaao ii aaaeaieth aooaaeoa?neiai o/aoa aei iaaeaaiaai a?aiaie
ionoonoaiaaei /aoeia ii?aaeaeaiea yoeo eaoaai?ee. Yoo i?iaeaio i?ecaaiu
?aoeoue i?eiyoua a 1999 aiaeo e anooieaoea a aeaenoaea n 1 yiaa?y 2000
aiaea Iieiaeaiey ii aooaaeoa?neiio o/aoo: IAO 9/99 «Aeioiaeu
i?aaiecaoeee» e IAO 10/99 «?anoiaeu i?aaiecaoeee».

A niioaaonoaee n INOI 18 «Au?o/ea» aeioiae – yoi i?e?auaiea
yeiiiie/aneeo auaiae a oa/aiea io/aoiiai ia?eiaea, i?ienoiaeyuaa a oi?ia
i?eoiea eee oaaee/aiey aeoeaia, eee oiaiueoaiey iaycaoaeuenoa, /oi
au?aaeaaony a oaaee/aiee eaieoaea, ia naycaiiiai n aeeaaeaie o/anoieeia
aeoeeiia?iiai eaieoaea.

IAO 9/99 o?aeooao iiiyoea aeioiaea aiaeiae/ii INOI. I?aaenoaaeythony,
iaeiaei, eeoieie ooi/iaiey aeoeaia a oi?ioee?iaea iiiyoey aeioiaea, a
oaeaea ia?a/aiue iinooieaiee io ae?oaeo i?aaiecaoeee, ia yaeythueony
aeioiaeaie. Ai-ia?auo, yoio ia?a/aiue ia yaeyaony en/a?iuaathuei e
iiaeao neoaeeoue eeoue i?eia?ii iinooieaiee, ia yaeythueony aeioiaeii.
Ai-aoi?uo, yoio ia?a/aiue ia ooi/iyao iiiyoea aeioiaea e
iaiin?aaenoaaiii auoaeaao ec i?aaeuaeouaai ii?aaeaeaiey.

E?eoa?ee i?eciaiey aeioiaeia a IAO 9/99 ai iiiaii noiaee n aiaeiae/iuie
e?eoa?eyie a INOI, iaeiaei anoue iaeioi?ua ioee/ey.

E?eoa?ee i?eciaiey aeioiaeia niaeanii INOI e ?NAO

?NAOINOI1. I?aaiecaoeey eiaao i?aai ia iieo/aiea au?o/ee a niioaaonoaee
n aeiaiai?ii1. Eiiiaiey ia?aaaea ia iieoiaoaey cia/eoaeueiua ?enee e
auaiaeu, naycaiiua n nianoaaiiinoueth ia oiaa?u2. Noiia au?o/ee iiaeao
auoue ii?aaeaeaia2. Noiia au?o/ee iiaeao auoue iaaeaaeii ioeaiaia3.
Eiaaony oaa?aiiinoue a oii, /oi a ?acoeueoaoa eiie?aoiie iia?aoeee
i?iecieaeao oaaee/aiea yeiiiie/aneeo auaiae i?aaiecaoeee3. Nouanoaoao
aunieay aa?iyoiinoue oiai, /oi yeiiiie/aneea auaiaeu, naycaiiua n yoie
naeaeeie, iiaoo auoue iaaeaaeii ioeaiaiu4. ?anoiaeu, eioi?ua
i?iecaaaeaiu eee aoaeoo i?iecaaaeaiu a nayce n yoie iia?aoeeae, iiaoo
auoue ii?aaeaeaiu4. Eiiiaiey aieueoa ia eiio?iee?oao i?iaeaiiua oiaa?u5.
I?aai nianoaaiiinoe ia i?iaeoeoeeth (oiaa?) ia?aoei e iieoiaoaeth eee
?aaioa i?eiyoa caeac/eeii (oneoaa ieacaia)Aeioiaeu i?eciathony ii
iaoiaeo ia/eneaiey6. Noiia aeioiaea a iaycaoaeueiii ii?yaeea aeieaeia
auoue iiaeoaa?aeaeaia aeieoiaioaeueiiAeioiaeu a aieueoeinoaa neo/aaa
i?eciathony ii iaoiaeo ia/eneaiey

Nei?aa anaai, nouanoaaiiuo ?acee/ee a o/aoa aeioiaeia ia aicieeaao.
Iaeiaei a iaeioi?uo neo/ayo ?anoiaeaeaiey aiciiaeiu. Iai?eia?, iaiai
iaeii?iaeiuie oiaa?aie niaeanii INOI ia i?eaiaeeo e ia?aciaaieth
au?o/ee. E?iia oiai, iaaeaeoia?iaeiua noaiaea?ou ia niaea?aeao
o?aaiaaiee ia iaycaoaeueiii aeieoiaioaeueiii iiaeoaa?aeaeaiee au?o/ee.
Eiiaaea a ?NAO a ea/anoaa aeueoa?iaoeaiiai iaoiaea i?eciaiey aeioiaeia
iiaeao eniieueciaaoueny eanniaue iaoiae. ?inneeneea noaiaea?ou
aooaaeoa?neiai o/aoa ia i?aaeoniao?eaatho aiaeeca nouanoaaiiuo ?eneia,
naycaiiuo n aiaeecii nianoaaiiinoe ia oiaa?u. Niaeanii ?inneeneei
noaiaea?oai aeaaiia – i?iecioae ia?aoiae i?aaa nianoaaiiinoe eee iao,
oiaaea eae INOI aeaeatho oii? ia yeiiiie/aneia niaea?aeaiea naeaeee.
Oae, anee ii oneiaeyi naeaeee i?iaeaaaoe eiaao i?aai aueoieoue oiaa?
ia?aoii, caieaoea i?e yoii iaonoieeo, oaeay naeaeea n oi/ee c?aiey INOI
iiaeao auoue i?eciaia ia ?aaeecaoeeae, a i?aaeinoaaeaieai caeia n
caeiaii eiouanoaa. Caeanue iniiaiie aii?in – ianeieueei auniea
aa?iyoiinoue oiai, /oi oiaa? aoaeao aueoieai ia?aoii. Nouanoaotho oaeaea
?acee/ey a o/aoa aa?oa?a. Niaeanii INOI, anee oiaa?u eee oneoae
iaiaieaathony ia ae?oaea iaeii?iaeiua eee aiaeiae/iua ii noieiinoe
oiaa?u eee oneoae, oaeay naeaeea ia i?eciaaony ?aaeecaoeeae. A aio a
neo/ayo, eiaaea i?ienoiaeeo iaiai ?acii?iaeiuie oiaa?aie, au?o/ea
aeieaeia ioeaieaaoueny ii ni?aaaaeeeaie (oi anoue ?uii/iie) noieiinoe
iieo/aiiuo oiaa?ia (oneoa). A ?inneeneie nenoaia aooaaeoa?neiai o/aoa
aa?oa?iua iia?aoeee anaaaea ?anniao?eaathony eae ?aaeecaoeey.

Ii?aaeaeea aeioiaeu eae yeiiiie/aneoth eaoaai?eth, ?anniao?eaaaiua iaie
aeieoiaiou aeatho e eeanneoeeaoeeth eo ninoaaeythueo /anoae. A INOI
oeacuaatho ia neiaeeaoothny i?aeoeeo «i?iaaaeaiey ?acee/ee» iaaeaeo
noaoueyie aeioiaeia. A INOI aeioiaeu iiae?acaeaeythony ia 2 eeanna:
aeioiaeu io iau/iie aeayoaeueiinoe e i?i/ea aeioiaeu. Aeioiae io iau/iie
aeayoaeueiinoe iacuaaaony au?o/eie. Au?o/ea aicieeaao a i?ioeanna
iau/iie aeayoaeueiinoe eiiiaiee e iacuaaaony naiuie ?aciuie oa?ieiaie, a
oii /enea i?iaeaaee, aiciaa?aaeaeaiey, i?ioeaiou, aeeaeaeaiaeu, ?iyeoe e
a?aiaeiay ieaoa. I?i/ea aeioiaeu iiaoo aicieeaoue e ia aicieeaoue a
i?ioeanna aeayoaeueiinoe i?aaei?eyoey (iai?eia?, ?aaeecaoeey iniiaiuo
n?aaenoa e o.ae.). INOI aeinoaoi/ii iiae?iaii oa?aeoa?ecoao aeioiaeu io
iau/iie aeayoaeueiinoe e i?i/ea aeioiaeu oe?iu, ioia/ay i?e yoii
oneiaiue oa?aeoa? ioianaiey aeioiaeia e oie eee eiie a?oiia a
caaeneiinoe io eiie?aoiie aeayoaeueiinoe eiiiaiee. Oeacuaay ia
oeaeaniia?aciinoue ?aca?aie/aiey iaaeaeo noaoueyie aeioiaeia a oeaeyo
io?aaeaiey a io/aoiinoe aieaa iieiie eioi?iaoeee aeey iieueciaaoaeae,
INOI ioia/atho aaeeiue oa?aeoa? ?acee/iuo noaoae aeioiaeia ii
yeiiiie/aneie i?e?iaea, oae eae ana iie i?aaenoaaeytho niaie oaaee/aiea
yeiiiie/aneeo auaiae.

?anniio?ei aeioiaeu io iau/iuo aeaeia aeayoaeueiinoe. IAO 9/99, a
ioee/ea io INOI, i?eaiaeeo ai?acaei aieaa iiae?iaiue ia?a/aiue yoeo
aeioiaeia. Ii i?e yoii i?eioeei ioianaiey aeioiaeia e aeaiiie a?oiia
niaiaaeaao n INOI: ii ii?aaeaeyaony oa?aeoa?ii i?aaei?eyoey e aai
iia?aoeeyie. Aiaeiae/ii INOI IAO 9/ 99 ioia/aao oneiaiinoue ioianaiey
aeioiaeia e aeioiaeai io iau/iuo aeaeia aeayoaeueiinoe aeey ?aciuo
i?aaei?eyoee: iaeie e oa aea aeioiaeu iiaoo auoue iniiaiuie aeey iaeieo
i?aaei?eyoee e i?i/eie aeey ae?oaeo (iai?eia?, a?aiaeiay ieaoa e ae?.).
A ioee/ea io INOI, IAO 9/99 aieaa /aoei ii?aaeaeyao e?eoa?ee ioianaiey
aeioiaeia e aeioiaeai io iau/iuo aeaeia aeayoaeueiinoe. Yoio e?eoa?ee
ii?aaeaeyaony i?aaeiaoii aeayoaeueiinoe i?aaei?eyoey, eioi?ue a
?inneeneii caeiiiaeaoaeuenoaa eiaao ynioth o?aeoiaeo a niioaaonoaee n
A?aaeaeaineei eiaeaenii ?O (AE ?O). A noaouea 52 AE ?O aiai?eony: «a
o/?aaeeoaeueiuo aeieoiaioao iaeiiia?/aneeo i?aaiecaoeee e oieoa?iuo
i?aaei?eyoee, a a i?aaeoniio?aiiuo caeiiii neo/ayo e ae?oaeo
eiiia?/aneeo i?aaiecaoeee aeieaeiu auoue ii?aaeaeaiu i?aaeiao e oeaee
aeayoaeueiinoe th?eaee/aneiai eeoea. I?aaeiao e ii?aaeaeaiiua oeaee
aeayoaeueiinoe eiiia?/aneie i?aaiecaoeee iiaoo auoue i?aaeoniio?aiu
o/?aaeeoaeueiuie aeieoiaioaie e a neo/ayo, eiaaea ii caeiio yoi ia
yaeyaony iaycaoaeueiui». Oaeei ia?acii, ii ?inneeneiio
caeiiiaeaoaeuenoao ioianaiea aeioiaeia e aeioiaeai io iau/iuo aeaeia
aeayoaeueiinoe onoaiaaeeaaaony aeey i?aaei?eyoee eo o/?aaeeoaeueiuie
aeieoiaioaie. Anee aea a o/?aaeeoaeueiuo aeieoiaioao ia oeacuaaaony
i?aaeiao aeayoaeueiinoe oe?iu, iia ii?aaeaeyao ioianaiea aeioiaeia e
aeioiaeai io iau/iuo aeaeia aeayoaeueiinoe naiinoiyoaeueii, /oi
?ac?aoaaony ioieoii 4 IAO 9/99. Oaeei ia?acii, IAO 9/ 99, niaethaeay
iniiaiua i?eioeeiu INOI i?e ii?aaeaeaiee aeioiaeia io iau/iuo aeaeia
aeayoaeueiinoe i?aaiecaoeee, ooi/iyao yoe i?eioeeiu a niioaaonoaee n
?inneeneeie ?aaeeyie ia iniiaa ?inneeneiai caeiiiaeaoaeuenoaa.

Eniieueciaaiea a IAO 9/99 oa?ieia «iia?aoeeiiiua» aeioiaeu ia
niioaaonoaoao INOI. A INOI 7, a noaouea 6 iu /eoaai: «Iia?aoeeiiiay
aeayoaeueiinoue – iniiaiay, i?eiinyuay aeioiae aeayoaeueiinoue eiiiaiee
e i?i/ay aeayoaeueiinoue, e?iia eiaanoeoeee e oeiainiaie
aeayoaeueiinoe». Oa?iei «aia?aaeecaoeeiiiua» aeioiaeu a IAO 9/99
i/aaeaeii yaeyaony aiaeiaii oa?ieia «ia?aaeeciaaiiua» aeioiaeu INO018.
Iaeiaei, i?eiaiyy yoio oa?iei, INOI ioithaeue ia auaeaeyao aai
eeanneoeeaoeeiiiiai cia/aiey e ia aeaao ia?a/iy aeioiaeia, ioiinyueony e
ia?aaeeciaaiiui. Oa?iei «/?acau/aeiua» aeioiaeu a IAO 9/99, i/aaeaeii,
aiaeiae/ai «?acoeueoaoai /?acau/aeiuo ianoiyoaeuenoa» a INOI 8. Iaeiaei
neaaeoao caiaoeoue, /oi a INOI aiai?eony i ?acoeueoaoao, a ia aeioiaeao
io /?acau/aeiuo niauoee e, e?iia oiai, aeaaony yeiiiie/aneay
oa?aeoa?enoeea yoeo ?acoeueoaoia a noaouea 13 INOI 8 n oeacaieai eo
ea/anoaaiiiai ioee/ey io ?acoeueoaoia io iau/iie aeayoaeueiinoe
i?aaiecaoeee. A noaouea aea 14 INOI aaeathony eeoue aeaa i?eia?a
niauoee, aaaeoueo e aicieeiiaaieth /?acau/aeiuo ?acoeueoaoia, aac eaeie
au oi ie auei i?aoaicee ia en/a?iuaathuee ia?a/aiue.

Ii?aaeaeea «aeioiae» eae yeiiiie/aneoth eaoaai?eth, INOI onoaiaaeeaaao e
e?eoa?ee aeeth/aiey aeioiaea a oeiainiaoth io/aoiinoue. Oaeo aeeth/aiey
iacuaaaony «i?eciaieai aeioiaea». Aeioiae i?eciaaony a io/aoa i i?eaueyo
e oauoeao, anee aicieeaao oaaee/aiea aoaeoueo yeiiiie/aneeo auaiae,
naycaiiuo n oaaee/aieai aeoeaia eee oiaiueoaieai iaycaoaeuenoa, eioi?ua
iiaoo auoue iaaeaaeii ecia?aiu. A aeaenoaeoaeueiinoe yoi icia/aao, /oi
i?eciaiea aeioiaea i?ienoiaeeo iaeiia?aiaiii n i?eciaieai oaaee/aiey
aeoeaia eee oiaiueoaiey iaycaoaeuenoa.

O?aeoiaea au?o/ee a IAO 9/99 niaiaaeaao n aa o?aeoiaeie a INOI.
I?iaiaeece?oai niioaaonoaea i?aeoe/aneie ?aaeecaoeee i?eciaiey aeioiaeia
ii IAO 9/99 o?aaiaaieyi INOI. A INOI au?o/ea ?anniao?eaaaony oaea ia a
eiioeaiooaeueiuo iniiaao, e a aeaaa «I?eioeeiu» iiiyoea yoi ia
aaiaeeony. Au?o/ea oe?iu iinayuai ioaeaeueiue noaiaea?o INOI 18, eioi?ue
oae e iacuaaaony «Au?o/ea». IAO 9/99 ii nooe i?aaenoaaeyao niaie
niaiauaiea eiioeaiooaeueiuo iniia n eo i?aeoe/aneie ?aaeecaoeeae.

A INO018 i?eciaiea au?o/ee inouanoaeyaony ii-?aciiio a caaeneiinoe io
aeaea au?o/ee, i?e yoii iia iiae?acaeaeyaony ia neaaeothuea 3 a?oiiu:

a) au?o/ea io i?iaeaaee oiaa?ia;

a) au?o/ea io i?aaeinoaaeaiey oneoa;

a) au?o/ea io eniieueciaaiey ae?oaeie noi?iiaie aeoeaia eiiiaiee,
i?eiinyueo i?ioeaiou, eeoeaiceiiiua ieaoaaee e aeeaeaeaiaeu.

INO018 iiae?iaii ?anoeo?iauaaao eaaeaeue ec i?eaaaeaiiuo aeaeia au?o/ee.
I?e yoii a INOI 18 ?anniao?eaathony ia ana aiciiaeiua aeaeu au?o/ee.
Aeaeu au?o/ee, ia io?aaeaiiua a INOI 18, ?anniao?eaathony a ae?oaeo
noaiaea?oao (aeioiaeu io aeiaiai?ia a?aiaeu – a INO017, aeeaeaeaiaeu – a
INOI 28, eciaiaiey a ni?aaaaeeeaie noieiinoe oeiainiauo aeoeaia e
oeiainiauo iaycaoaeuenoa – a INOI 32 e o.ae.).

A ioee/ea io INOI, a ?inneeneii caeiiiaeaoaeuenoaa au?o/ea oaeaeaii
ai?acaei iaiueoa aieiaiey. Ana aeaeu au?o/ee io?aaeaiu a iaeiii IAO9/99,
i?e/ai ai?acaei iaiaa iiae?iaii, /ai a INOI. Niiinoaaei e?eoa?ee
i?eciaiey au?o/ee a INOI e a IAO 9/99. A caaeneiinoe io aeaea au?o/ee
INOI aeaao ?acee/iua e?eoa?ee i?eciaiey aa a io/aoiinoe, /oi iiae?iaii
eceiaeaii a INO018. Niaeanii IAO 9/99 e?eoa?ee i?eciaiey au?o/ee
aeeth/atho 5 ioieoia, eioi?ua ?ani?ino?aiythony ia ana aeaeu au?o/ee.
Eneeth/aiea ninoaaeyao oieueei au?o/ea io i?aaeinoaaeaiey ca ieaoo ai
a?aiaiiia iieueciaaiea aeoeaia, aeey i?eciaiey eioi?ie o?aaoaony
auiieiaiea oieueei 3 ec yoeo ioieoia. Ii INOI, anee eiiiaiey nio?aiyao
cia/eoaeueiua ?enee, naycaiiua n nianoaaiiinoueth, naeaeea ia yaeyaony
i?iaeaaeae e au?o/ea ii iae ia i?eciaaony.

A IAO 9/99 iao aeaaea naiiai iiiyoey ?eneia e, anee iaaeaeo noi?iiaie
caeeth/ai aeiaiai? e i?iecaaaeaia iieaoa, oi i?aaiecaoeey, i/aaeaeii,
aeieaeia i?eciaoue au?o/eo. I?e eaeaioe/iinoe aea inoaeueiuo /aou?ao
oneiaee i?eciaiey au?o/ee a IAO 9/99 iao iiyniaiee yoeo oneiaee.

Aiaeiae/ii INOI a IAO 9/99 ?anniao?eaaaony aii?in ioeaiee au?o/ee.
Ii?aaeaeaiea aaee/eiu au?o/ee ii IAO 9/99 iie?aaony ia noaouee
A?aaeaeaineiai eiaeaena ?O, io?aaeathuea iieiaeaiey i aeiaiai?a. A INOI
18 ioeaiea au?o/ee ii?aaeaeyaony ii oae iacuaaaiie «ni?aaaaeeeaie
noieiinoe», noiia n?aaenoa, ia eioi?oth iiaeii iaiaiyoue aeoea eee
iiaaneoue iaycaoaeuenoai i?e niaa?oaiee naeaeee. Anee IAO 9/99 /aoei
onoaiaaeeaaao naycue iaaeaeo aaee/eiie au?o/ee e oeaiie, ii?aaeaeaiiie
aeiaiai?ii, oi INOI a ioiioaiee aeiaiai?a eniieuecoao neiai «iau/ii».

?anniio?ei e?eoa?ee aeeth/aiey ?anoiaeia a io/aoiinoue ii INOI e
?inneeneei noaiaea?oai aooaaeoa?neiai o/aoa. Ii INOI ?anoiae – yoi
oiaiueoaiea yeiiiie/aneeo auaiae a oa/aiea io/aoiiai ia?eiaea,
i?ienoiaeyuaa a oi?ia iooiea eee enoiuaiey aeoeaia, eee oaaee/aiea
iaycaoaeuenoa, aaaeouaa e oiaiueoaieth eaieoaea, ia naycaiiia n aai
?ani?aaeaeaieai iaaeaeo o/anoieeaie aeoeeiia?iiai eaieoaea

Ioiaoei aieueoia noiaenoai ii?aaeaeaiee ?anoiaea i?aaiecaoeee,
i?eaaaeaiiuo a IAO 10/99 e a INOI. A iaieo ?anoiae – yoi oiaiueoaiea
yeiiiie/aneeo auaiae, i?eaiaeyuaa e oiaiueoaieth eaieoaea i?aaiecaoeee,
ca eneeth/aieai ecuyoey aeeaaeia o/anoieeia. Iaeiaei anoue e iaeioi?ua
?acee/ey. A INOI naii oiaiueoaiea yeiiiie/aneeo auaiae o?aeooaony eae
oiaiueoaiea aeoeaia eee oaaee/aiea iaycaoaeuenoa, a ?acoeueoaoa /aai e
i?ienoiaeeo oiaiueoaiea eaieoaea. Yoi iieiinoueth niaeanoaony n
ii?aaeaeaieai eaieoaea eae /anoe aeoeaia eiiiaiee, inoathuaeny iinea
au/aoa anao aa iaycaoaeuenoa. Niaa?oaiii i/aaeaeii, /oi oiaiueoaiea
eaieoaea i?iecieaeao a oii neo/aa, eiaaea – eeai oiaiueoaony aeoeau,
eeai oaaee/aony iaycaoaeuenoaa.

IAO 10/99 o?aeooao iiiyoea ?anoiaea aiaeiae/ii INOI. I?e yoii IAO 10/99
ni/aoaao io?aaeaiea eiioeaiooaeueiuo iniia n i?aeoe/aneeie o?aaiaaieyie
ii o?aeoiaea ?anoiaeia i?aaiecaoeee. Eae e ii aeioiaeai, ii ?anoiaeai
ii?aaeaeai ia?a/aiue auauoey aeoeaia, eioi?ua ia i?eciathony ?anoiaeaie
i?aaiecaoeee, i?aaenoaaeythueeny eeoiei. A INOI ?anoiaeu
iiae?acaeaeythony ia ?anoiaeu io iau/iie aeayoaeueiinoe e ia oauoee,
eioi?ua iiaoo aicieeaoue e ia aicieeaoue a i?ioeanna aeayoaeueiinoe
i?aaei?eyoey. Iaeiaei, ?aca?aie/eaay noaouee ?anoiaeia a oeaeyo
io?aaeaiey a io/aoiinoe aieaa iieiie eioi?iaoeee aeey iieueciaaoaeae,
INOI ioia/atho eo aaeeiue oa?aeoa? ii yeiiiie/aneie i?e?iaea, oae eae
ana iie i?aaenoaaeytho niaie oiaiueoaiea yeiiiie/aneeo auaiae.

Ai?acaei aieaa iiae?iaii eceiaeai aii?in eeanneoeeaoeee noaoae ?anoiaeia
a IAO 10/99. Niiinoaaei i?eaaaeaiioth a IAO 10/99 eeanneoeeaoeeth
?anoiaeia i?aaiecaoeee n o?aaiaaieyie INOI. Aiaeiae/ii INOI a IAO 10/99
?anoiaeu iiae?acaeaeythony ia aeaa a?oiiu: ?anoiaeu io iau/iuo aeaeia
aeayoaeueiinoe oe?iu e i?i/ea. I?e yoii i?i/ea ?anoiaeu niioaaonoaotho
oa?ieio INOI «oauoee». Ia iao acaeyae, oa?iei IAO 10/99 «i?i/ea
?anoiaeu» oi/iaa io?aaeaao nouiinoue aeaiiiai aeaea ?anoiaeia, /ai
oa?iei INOI «oauoee», oae eae iiae oauoeaie iiieiaaony ia nai ?anoiae, a
eiia/iue oeiainiaue ?acoeueoao.

?anniio?ei ?anoiaeu io iau/iuo aeaeia aeayoaeueiinoe. I?eioeei ioianaiey
?anoiaeia e aeaiiie a?oiia niaiaaeaao n INOI: ii ii?aaeaeyaony
oa?aeoa?ii i?aaei?eyoey e aai iia?aoeeyie. Aiaeiae/ii INOI IAO 10/99
ioia/aao oneiaiinoue ioianaiey ?anoiaeia e ?anoiaeai io iau/iuo aeaeia
aeayoaeueiinoe aeey ?aciuo i?aaei?eyoee: iaeie e oa aea ?anoiaeu iiaoo
auoue iniiaiuie aeey iaeieo i?aaei?eyoee e i?i/eie aeey ae?oaeo
(iai?eia?, a?aiaeiay ieaoa e ae?.). A ioee/ea io INOI, IAO 10/99 aieaa
/aoei ii?aaeaeyao e?eoa?ee ioianaiey ?anoiaeia e ?anoiaeai io iau/iuo
aeaeia aeayoaeueiinoe. Yoio e?eoa?ee ii?aaeaeyaony i?aaeiaoii
aeayoaeueiinoe i?aaei?eyoey. Ii ?inneeneiio caeiiiaeaoaeuenoao,
ioianaiea ?anoiaeia e ?anoiaeai io iau/iuo aeaeia aeayoaeueiinoe, oaeaea
eae e eaoaai?ee aeioiaeia, ii?aaeaeyaony aeey i?aaei?eyoee eo
o/?aaeeoaeueiuie aeieoiaioaie.

I?iaiaeece?oai ia?a/aiue ?anoiaeia io iniiaiie aeayoaeueiinoe,
i?eaaaeaiiue a IAO10/99. Ioaeii ioiaoeoue, /oi aeaoaeueiiai ia?a/iy yoeo
?anoiaeia IAO 10/99 ia aeaao. Noaouey 8 IAO 10/99 niaea?aeeo oeacaiea ia
a?oiie?iaeo ?anoiaeia ii yeaiaioai, iaeiaiiaaiea eioi?uo niaiaaeaao n
ecaanoiuie iyoueth yeaiaioaie cao?ao ia i?iecaiaenoai, ia?a/eneaiiuie a
oo?aoeaoai neeo iinoaiiaeaiee I?aaeoaeuenoaa ?O ? 552 «Iieiaeaiea i
ninoaaa cao?ao ii i?iecaiaenoao e ?aaeecaoeee i?iaeoeoeee (?aaio,
oneoa)», aeeth/aaiuo a naaanoieiinoue i?iaeoeoeee (?aaio oneoa), e i
ii?yaeea oi?ie?iaaiey oeiainiauo ?acoeueoaoia, o/eouaaaiuo i?e
iaeiaiiaeiaeaiee i?eauee». Noaouey 10 IAO 10/99 ooi/iyao, /oi «i?aaeea
o/aoa cao?ao ia i?iecaiaenoai i?iaeoeoeee, i?iaeaaeo oiaa?ia, auiieiaiea
?aaio e ieacaiea oneoa… onoaiaaeeaathony ioaeaeueiuie ii?iaoeaiuie
aeoaie e iaoiaee/aneeie oeacaieyie ii aooaaeoa?neiio o/aoo». Oaeei
ia?acii, ianiio?y ia oi, /oi IAO 10/99 aeaao ii?aaeaeaiea ?anoiaeia, a
oeaeii niioaaonoaothuaa INOI, i?aaei?eyoeyi niiaa ia iicaieytho
naiinoiyoaeueii onoaiaaeeaaoue ?anoiaeu a niioaaonoaee n o?aaiaaieyie
INOI.

?anniio?ei i?i/ea ?anoiaeu. Aiaeiae/ii IAO 9/99 aeey i?i/eo aeioiaeia
IAO 10/99 a yoie a?oiia ?anoiaeia i?iaiaeeo aieaa aeaoaeueioth
eeanneoeeaoeeth, /ai INOI, iiae?acaeaeyy i?i/ea ?anoiaeu ia
iia?aoeeiiiua, aia?aaeecaoeeiiiua e /?acau/aeiua. Iaeiaei yeiiiie/aneay
nouiinoue auaeaeaiiuo a?oii ia io?aaeaaony a IAO 10/99, ia?a/aiue aea
?anoiaeia, ioiinyueony e oeacaiiui a?oiiai, caeai/eaaaony neiaaie: «e
i?i/ea». Yoi ia iicaieyao iieueciaaoaeth ii?aaeaeeoue e?eoa?ee aeey
ioianaiey ?anoiaeia e oie eee eiie a?oiia. I?aaeeiaeaiiay eeanneoeeaoeey
i?i/eo ?anoiaeia aiaeiae/ii eeanneoeeaoeee i?i/eo aeioiaeia
i?aaenoaaeyaony ia niioaaonoaothuae INOI e eceeoiae.

Ii?aaeaeea «?anoiae» eae yeiiiie/aneoth eaoaai?eth, INOI onoaiaaeeaaao e
e?eoa?ee aeeth/aiey ?anoiaea a oeiainiaoth io/aoiinoue. Oaeo aeeth/aiey
iacuaaaony «i?eciaieai ?anoiaea». ?anoiaeu i?eciathony a io/aoa i
i?eaueyo e oauoeao, anee aicieeaao oiaiueoaiea a aoaeoueo yeiiiie/aneeo
auaiaeao, naycaiiuo n oiaiueoaieai aeoeaa eee oaaee/aieai
iaycaoaeuenoaa, eioi?ua iiaoo auoue iaaeaaeii ecia?aiu. Ia i?aeoeea yoi
icia/aao, /oi i?eciaiea ?anoiaeia i?ienoiaeeo iaeiia?aiaiii n i?eciaieai
oaaee/aiey iaycaoaeuenoa eee oiaiueoaieai aeoeaia. A no. 94-98 ae.
«I?eioeeiu» INOI oa?aeoa?ecothony e?eoa?ee i?eciaiey ?anoiaea a
oeiainiaie io/aoiinoe.

A aeaeo oiai, /oi iaeiaiaue e oeiainiaue o/ao a no?aiao n ?uii/iie
yeiiiieeie ?acaeaeaiu, ?an/ao iaeiaiiaeaaaaiie aacu a yoeo no?aiao ia
aeeyao ia ninoaaeaiea oeiainiaie io/aoiinoe a niioaaonoaee n INOI. Aeey
ioa/anoaaiiiai o/aoa i?iaeaiu iaeiaiiaeiaeaiey i/aiue aeooaeueiu.

IAO 10/99 aaiaeeo e?eoa?ee: «?anoiaeu i?eciathony a aooaaeoa?neii o/aoa
i?e iaee/ee neaaeothueo oneiaee: ?anoiae i?iecaiaeeony a niioaaonoaee n
eiie?aoiui aeiaiai?ii, o?aaiaaieai caeiiiaeaoaeueiuo e ii?iaoeaiuo
aeoia, iau/ayie aeaeiaiai iai?ioa…». Oaeei ia?acii, ?anoiae, ii
?inneeneiio caeiiiaeaoaeuenoao, ia iiaeao auoue i?eciai oieueei ia
iniiaaiee i?ioanneiiaeueiiai noaeaeaiey aooaaeoa?a ia oaa?aiiinoe a
oiaiueoaiee yeiiiie/aneeo auaiae e aeieaeai iiaeoaa?aeaeaoueny
aeieoiaioaeueii: aeiaiai?ii, ii?iaoeaii e o.ae. Aeaiiue iiaeoiae
o?aaeeoeeiiai aeey ?innee e, ianiio?y ia i?eciaiea a Eiioeaioeee
i?eioeeia i?eiaoa nouiinoe iaae oi?iie, iaaeaea i?ioeai?a/eo aeaiiiio
i?eioeeio. Yoio iiaeoiae i?eaiaeeo e niiiaieth e a ioiioaiee auiieiaiey
cayaeaiiiai e a Eiioeaioeee, e a naiii IAO 10/99 i?eioeeia i?eciaiey
?anoiaea iacaaeneii io oeaeae iaeiaiiaeiaeaiey.

I?aaenoaaeyaony ianiioaaonoaothuei i?eioeeio ia/eneaiey e e?eoa?ee i?e
ciaiey ?anoiaea aeey iaeioi?uo i?aaei?eyoee ii eanniaiio iaoiaeo,
eceiaeaiiue a noaouea 18 I AO 10/99. Nicaeaaony aia/aoeaiea
eneonnoaaiiiai «i?eaycuaaiey» i?eioeeia ia/eneaiee e ioa/anoaaiiiio
o/aoo. Yoio i?eioeei cayaeyaony eae aeaenoaothuee a Eiioeaioeee e ?yaea
ioa/anoaaiiuo ii?iaoeaao ii aooaaeoa?neiio o/aoo, e ana aea oeaeue ?yae
«?ac?aoaiiuo neo/aaa» iooiaeeo io iaai. Neaaeiaaoaeueii, i?eioeei
ia/eneaiey aeey iaoae yeiiiieee e niioaaonoaea aai INOI o?aaotho
aeaeueiaeoae aieaa aeoaieie i?i?aaioee.

?anniio?ei ?ane?uoea eioi?iaoeee i aeioiaeao e ?anoiaeao a aooaaeoa?neie
io/aoiinoe a ?O e a INOI. Ii ninoaao io/aoiinoue ii INOI e ?NAO a oeaeii
ia ioee/athony ae?oa io ae?oaa. I?e yoii a niioaaonoaee n ?inneeneeie
noaiaea?oaie o/aoa oi?iu aooaaeoa?neie io/aoiinoe ?aeiiaiaeiaaiu
Ieioeiii ?innee, e ia i?aeoeea iaei i?aaei?eyoee ionooiaao io
onoaiiaeaiiie oi?iu, oioy oai?aoe/anee yoi e iicaieyaony. A oi aea a?aiy
oi?iu io/aoiinoe ii iaaeaeoia?iaeiui noaiaea?oai ia ?aaeaiaioe?othony
noieue yaii. Eae a INOI, oae e ioa/anoaaiiie i?aeoeea eioi?iaoeey i
aeioiaeao e ?anoiaeao i?aaiecaoeee ii?aaeaeyao oeiainiaua ?acoeueoaou
aai aeayoaeueiinoe e ?ane?uaaaony a io/aoao i i?eaueyo e oauoeao. INOI
i?eaeaao yoei io/aoai ia?iiiia cia/aiea, oae eae iaania/aiea
iieueciaaoaeae io/aoiinoe aeinoiaa?iie eioi?iaoeeae i oeiainiaii
iieiaeaiee e oeiainiauo ?acoeueoaoao yaeyaony iniiaiie oeaeueth
?ac?aaioee noaiaea?oia. Aii?inu ?ane?uoey oeiainiauo ?acoeueoaoia oe?iu
a io/aoiinoe iiae?iaii ?anniio?aiu a INOI 1 «I?aaenoaaeaiea oeiainiaie
io/aoiinoe» e INOI 8 «*enoay i?eaueue eee oauoie ca ia?eiae,
ooiaeaiaioaeueiua ioeaee e eciaiaiey a o/aoiie iieeoeea». Ia?aoeoa
aieiaiea: oeiainiaue aiae ii INOI iiaeao ia niaiaaeaoue n eaeaiaea?iui.
Anee a ?innee io/aoiue ia?eiae aeeeony no?iai n 1 yiaa?y ii 31 aeaeaa?y,
oi ii iaaeaeoia?iaeiui noaiaea?oai oe?ia ai?aaa naia onoaiaaeeaaoue
aeaoo ia/aea oeiainiaiai aiaea.

INOI 8 ?acaeaeyao noaouee i?eaueae e oauoeia aeey eo ?ane?uoey a
io/aoiinoe ia 2 ea/anoaaiii ?acee/iua a?oiiu:

1) i?eaueue eee oauoie io iau/iie aeayoaeueiinoe;

2) ?acoeueoaou /?acau/aeiuo ianoiyoaeuenoa.

I?e ?ane?uoee a io/aoiinoe i?eauee e oauoee aeieaeiu iiae?acaeaeyoueny
ia «eeiaeiua» noaouee, eioi?ua a naith i/a?aaeue aeieaeiu ?acaeaaoueny
ia iiaeeeannu. Eae ieieioi io/ao i i?eaueyo e oauoeao aeieaeai
aeeth/aoue neaaeothuea eeiaeiua noaouee: au?o/ea; ?acoeueoaou
iia?aoeeiiiie aeayoaeueiinoe; cao?aou ii oeiaine?iaaieth; aeiey i?eaueae
e oauoeia, annioeee?iaaiiuo eiiiaieae e niaianoiie aeayoaeueiinoueth,
o/eouaaaiuo ii iaoiaeo o/anoey; ?anoiaeu ii iaeiao; i?eaueue e oauoie io
iau/iie aeayoaeueiinoe; ?acoeueoaou /?acau/aeiuo ianoiyoaeuenoa; aeiey
iaiueoeinoaa; /enoay i?eaueue eee oauoie ca ia?eiae.

Aeiiieieoaeueiua eeiaeiua noaouee, caaieiaee e i?iiaaeooi/iua noiiu
aeieaeiu io?aaeaoueny a io/aoa i i?eaueyo e oauoeao, eiaaea yoiai
o?aaoao INOI eee eiaaea yoi iaiaoiaeeii aeey aeinoiaa?iiai
i?aaenoaaeaiey oeiainiauo ?acoeueoaoia aeayoaeueiinoe eiiiaiee.

Aaaeii ioiaoeoue, /oi iacaaiey, ii?yaeie e aeiiieieoaeueiua eeiaeiua
noaouee iiaoo ii?aaeaeyoueny oe?iie naiinoiyoaeueii. ?acaeaea noaoae
i?eaueae e oauoeia ia iiaeeeannu iiaeao inouanoaeyoueny iaeiei ec 2
iaoiaeia: iaoiaeii oa?aeoa?a cao?ao; iaoiaeii ooieoeee cao?ao.

I?e iaoiaea oa?aeoa?a cao?ao ?anoiaeu iauaaeeiythony a io/aoa i i?eaueyo
e oauoeao a niioaaonoaee n eo oa?aeoa?ii (iai?eia?, aii?oecaoeey,
caeoiea iaoa?eaeia, o?ainii?oiua ?anoiaeu, ca?aaioiay ieaoa e
aeaeiaaiuea, cao?aou ia ?aeeaio) e ia ia?a?ani?aaeaeythony iaaeaeo
?acee/iuie ooieoeeiiaeueiuie iai?aaeaieyie aioo?e eiiiaiee.

Iaoiae ooieoeee cao?ao eee «naaanoieiinoe i?iaeaae» eeanneoeoee?oao
?anoiaeu a niioaaonoaee n eo ooieoeeae, eae /anoue naaanoieiinoe
i?iaeaae, ?ani?aaeaeaiey eee aaeieieno?aoeaiie aeayoaeueiinoe. Auai?
iaoiaea aiaeeca iaaeaeo iaoiaeii naaanoieiinoe i?iaeaae e iaoiaeii
oa?aeoa?a cao?ao caaeneo eae io enoi?e/aneeo, oae e io io?aneaauo
oaeoi?ia e oa?aeoa?a i?aaiecaoeee.

?anniio?ei ninoaaeaiea io/aoa i i?eaueyo e oauoeao a niioaaonoaee n
?inneeneei caeiiiaeaoaeuenoaii. Anee aei 2003 aiaea oi?ia ? 2 oaea
niaea?aeaea aieueoeinoai noaoae, o?aaoaiuo INOI, oi i?eiyoea a
niioaaonoaee n i?eeacii Ieienoa?noaa oeiainia ?O io 22 ethey 2003 aiaea
? 67-i iiauo oi?i io/aoiinoe aua aieueoa i?eaeeceei io/aoiinoue
?inneeneeo i?aaiecaoeee e yoei o?aaiaaieyi . I?aaiecaoeee iieo/eee
aiciiaeiinoue naiinoiyoaeueii ?ac?aaaouaaoue oi?iu io/aoiinoe, oi anoue
en/acea ianiioaaonoaothuay INOI aeanoeay ?aaeaiaioaoeey oi?i io/aoiinoe.
A oi?ia io/aoa i i?eaueyo e oauoeao, ?aeiiaiaeoaiie a ea/anoaa ia?acoea
a oeacaiiii i?eeaca, noaee auaeaeyoueny ioaeaeueii /?acau/aeiua aeioiaeu
e ?anoiaeu, oeacuaaoueny aeeaeaeaiaeu, i?eoiaeyueany ia iaeio aeoeeth.
Yoi iieiinoueth niioaaonoaoao o?aaiaaieyi INOI. Iaeiaei, ianiio?y ia
i?eaeeaeaiea io/aoa i i?eaueyo e oauoeao e o?aaiaaieyi INOI, iinea
i?eiyoey iiauo oi?i io/aoiinoe a oi?ia ? 2 ii-i?aaeiaio iao noaouee,
io?aaeathuae aeieth iaiueoeinoaa. Aeiey iaiueoeinoaa – yoi /anoue
aeoeeiia?iiai eaieoaea aei/a?ieo eiiiaiee, ia i?eiaaeeaaeauay
iaoa?eineie eiiiaiee. A niioaaonoaee n INOI aeiey iaiueoeinoaa
i?aaenoaaeyaony a io/aoa i i?eaueyo e oauoeao ia?aae noaoueae /enoay
i?eaueue (oauoie) ca io/aoiue ia?eiae. ?aeiiaiaeoaiay a ea/anoaa
ia?acoea oi?ia ? 2 iaeaieaa aeecea e oi?ia io/aoa i i?eaueyo e oauoeao,
i?aaenoaaeyaiie ii INOI ii iaoiaeo ooieoeee cao?ao.

I?eiyoua IAO 9/99 e IAO 10/99 oaeaea aiinyo ?yae eciaiaiee a ninoaaeaiea
io/aoia i oeiainiauo ?acoeueoaoia, eioi?ua naeeaeatho oi?io ?2 n
o?aaiaaieyie INOI. A niioaaonoaee n ieie ioaeaeueii io?aaeathony
/?acau/aeiua aeioiaeu e ?anoiaeu, i?aaeiieaaaaony ?anoeo?iaea au?o/ee,
iia?aoeeiiiuo e aia?aaeecaoeeiiiuo aeioiaeia e ?anoiaeia, ninoaaeythueo
5% e aieaa io iauae noiiu aeioiaeia. I?aaaea, aaaaeaiea eiie?aoiiai
/eneiaiai ii?iaa ia niioaaonoaoao i?eioeeio nouanoaaiiinoe ii INOI, oae
eae ia iie?aaony ia i?ioanneiiaeueiia iiaiea aooaaeoa?a, a aai
oa?aeoa?ecoao iacaaeneii io eiie?aoiie neooaoeee aaeeiue /eneiaie
e?eoa?ee. I/aiue aaaeii ?ane?uoea a niioaaonoaee n o?aaiaaieyie INOI
eioi?iaoeee i au?o/ea, iieo/aiiie a ?acoeueoaoa auiieiaiey aeiaiai?ia,
i?aaeoniao?eaathueo iieaoo iaaeaiaaeiuie n?aaenoaaie. A aooaaeoa?neie
io/aoiinoe aeieaeiu ?ane?uaaoueny ?anoiaeu ii iau/iui aeaeai
aeayoaeueiinoe a iiyeaiaioiii ?ac?aca. Aaaeiui iiaiaaaaeaieai n oi/ee
c?aiey aeinoiaa?iinoe eioi?iaoeee yaeyaony e ?ane?uoea a io/aoiinoe oao
aeioiaeia, eioi?ua ia ca/eneythony ia n/ao i?eaueae e oauoeia.

Oaeei ia?acii, ii?yaeie iiaeaioiaee io/aoiinoe ii ?inneeneei noaiaea?oai
aooaaeoa?neiai o/aoa, a ioee/ea io INOI, iniiaai ia eniieiaiee
eino?oeoeaiuo iieiaeaiee e o?aaiaaiee ?aaoee?othueo i?aaiia. ?inneeneee
o/ao ioaiaeeo aooaaeoa?o ?ieue eniieieoaey caeiiia, iinoaiiaeaiee,
ienai, eino?oeoeee. Niaeanii IAO 4/99 «Aooaaeoa?neay io/aoiinoue
i?aaiecaoeee» aeinoiaa?iie e iieiie n/eoaaony io/aoiinoue,
noi?ie?iaaiiay enoiaey ec i?aaee, onoaiiaeaiiuo ii?iaoeaiuie aeoaie ii
aooaaeoa?neiio o/aoo. Ana neacaiiia naeaeaoaeuenoaoao i oii, /oi
ninoaaeaiea io/aoiinoe ii INOI aeaao aiciiaeiinoue aieaa ?aaeueii
aeaeaoue oeiainiaia ninoiyiea i?aaei?eyoey e i?iyaeyoue cia/eoaeueii
aieueooth naiinoiyoaeueiinoue a i?eiyoee ?aoaiee.

Nienie eniieueciaaiiuo enoi/ieeia

1. Aanueeei, O.E. Iaaeaeoia?iaeiua noaiaea?ou neaicue i?ecio ?inneeneiai
o/aoa aeioiaeia e ?anoiaeia/ Yeiiiieea naeueneioicyenoaaiiuo e
ia?a?aaaouaathueo i?aaei?eyoee. – 2006. – ?6. – N.45-48.

2. Oeiainiaue o/ao: O/aaiee / Iiae ?aae. i?io. A.A. Aaoueiaia. – I.:
Oeiainu e noaoenoeea, 2004. – 784 n.

3. Eaii?aeaeaiiaa I.A., Ea?oaoiaa E.A. Aooaaeoa?neee oeiainiaue o/ao. –
NIa.: Ieoa?, 2008. – 480 n.

4. Iieiaeaiey ii aooaaeoa?neiio o/aoo «Aeioiaeu i?aaiecaoeee» ?9, 1999
a.

5. Iieiaeaiey ii aooaaeoa?neiio o/aoo «?anoiaeu i?aaiecaoeee» ?10, 1999
a.

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