IEIENOA?NOAI IA?ACIAAIEss E IAOEE ?INNEENEIE OAAeA?AOeEE
Oaaea?aeueiia aaaionoai ii ia?aciaaieth
Aocoeoeneee aoiaieoa?ii-oaoiieiae/aneee einoeooo
Oeeeae ainoaea?noaaiiiai o/?aaeaeaiey aunoaai i?ioanneiiaeueiiai
ia?aciaaiey
I?aiao?aneee ainoaea?noaaiiue oieaa?neoao
Oaeoeueoao cai/iiai iao/aiey
Eaoaae?a aooaaeoa?neiai o/aoa
EIIO?IEUeIAss ?AAIOA
Iaaeaeoia?iaeiua noaiaea?ou o/aoa e oeiainiaie io/aoiinoe
Aa?eaio 5
?oeiaiaeeoaeue ?aaiou
______________Aaiieeiaa A.A.
«_____» _______________2009a.
Eniieieoaeue
Nooaeaio a?oiiu 2002
_______________________________Iaeeeiaa A.A.
« ____» __________________2009a.
Aocoeoe 2009
Ieai
1. INOI ?12 «Iaeiae ia i?eaueue» e aai n?aaiaiea n IAO 18/02
2. I?iaeaiu ?aoi?ie?iaaiey aooaaeoa?neiai o/aoa e io/aoiinoe a ?innee
3. Oano
Nienie eeoa?aoo?u
1 INOI ?12 «Iaeiae ia i?eaueue» e aai n?aaiaiea n IAO 18/02
A aieueoeinoaa no?ai ie?a oeiainiaoth io/aoiinoue oi?ie?otho ioaeaeueii
io iaeiaiaie. Yoi e iiiyoii – i?e ninoaaeaiee aaeainia e ?an/aoa
ieaoaaeae a athaeaeao oe?iu i?aneaaeotho neeoeii ?aciua oeaee. A ia?aii
neo/aa oeiainiaua ?aaioieee noa?athony auaiaeii i?aaenoaaeoue eiiiaieth,
/oiau i?eaea/ue eiaanoeoeee. Ai aoi?ii iie ?aaeu iieacaoue i?aaiecaoeeth
«aea aeeaie», /oiau iia caieaoeea iaiueoa iaeiaia. E niaeaeaieth,
?inneeneia caeiiiaeaoaeuenoai iiea ia iicaieyao iino?ieoue o/ao oaeei
ia?acii, /oiau eiiiaiey iiaea ?aaeueii io?aaeaoue naia oeiainiaia
iieiaeaiea e i?e yoii ia ?aci?youeny ia iaeiaao.
A i?iaeoa Oaaea?aeueiiai caeiia «I eiinieeaee?iaaiiie oeiainiaie
io/aoiinoe» ? 55792-4, eioi?ue Ainaeoia i?eiyea ai aoi?ii /oaiee, auei
ni?aaaaeeeai oeacaii, /oi iaeiaiaua neoaeauea ia ai?aaa eniieueciaaoue
io/aoiinoue ii INOI a naieo oeaeyo. Oi/aony iaaeayoueny, /oi, eiaaea
aeaiiue caeii ieii/aoaeueii i?eioo, caeiiiaeaoaee nio?aiyo
iacaaeneiinoue io/aoiinoe ii INOI io iaeiaiaiai o/aoa.
?inneeneea oe?iu, eioi?ua aaaeoo o/ao ii iaaeaeoia?iaeiui noaiaea?oai,
noaeeeaathony n iiiaeanoaii i?iaeai i?e ?an/aoa iaeiaa ia i?eaueue.
Iniaaiii neiaeii aeey ieo i?eaanoe e iauaio ciaiaiaoaeth iaeiaiaoth
io/aoiinoue. *oiau oniaoii ni?aaeoueny n yoie caaea/ae, iaiaoiaeeii
auynieoue ioee/ey iaaeaeoia?iaeiuo i?aaee ?an/aoa iaeiaa ia i?eaueue io
?inneeneeo.
A iaaeaeoia?iaeiie i?aeoeea eniieuecotho INOI 12 «Iaeiae ia i?eaueue»
(IAS 12 «Income Taxes», aeaeaa – INOI 12), a a ?innee – IAO 18/02 «O/ao
?an/aoia ii iaeiao ia i?eaueue» (aeaeaa – IAO 18).
Ia?aia ioee/ea ?inneeneeo noaiaea?oia io INOI a?inaaony a aeaca n?aco:
aeaenoaothuay iaaeaeoia?iaeiay aa?ney caieiaao oeaeuo 70 no?aieoe. Iauai
noaiaea?oa cia/eoaeueii aieueoa, /ai o ?inneeneiai iieiaeaiey. Io/anoe
yoei iiaeii iauynieoue iaeioi?ua neiaeiinoe, n eioi?uie noaeeeaathony
aooaaeoa?u e oeiainenou a i?ioeanna ?aaiou. N iaeiie noi?iiu, a IAO 18
iaaeinoaoi/ii iiae?iaii iienaia noaia aeaenoaey noaiaea?oa e iaei
i?eia?ia-eeethno?aoeee. N ae?oaie noi?iiu, i?eiaiyy INOI 12, iiaeii
ooiiooue a ia?iiiii iauaia eioi?iaoeee e iaeeee ?aciiia?aciuo neooaoeee,
eioi?ua oai iienaiu.
E oiio aea e INOI 12 ioiinyony Iieiaeaiey Eiieoaoa ii eioa?i?aoaoeeyi
INOI, oae iacuaaaiua IEE eee SIC (Standard Interpretation Committee). A
ea/anoaa i?eia?ia iiaeii i?eaanoe IEE 21 «Iaeiae ia aeioiaeu –
aiciauaiea ia?aioeaiaiiuo iaaii?oece?oaiuo aeoeaia» e IEE 25 «Iaeiae ia
aeioiaeu – eciaiaiey iaeiaiaiai noaoona eiiiaiee eee aa aeoeeiia?ia».
Yoe aeieoiaiou aua aieueoa oaaee/eaatho iauai ii?iaoeaiie
aeieoiaioaoeee.
Iaiaoiaeeii eiaoue a aeaeo, /oi Ieioei ?innee ?ac?aaioae IAO 18 ia
iniiaa i?aaeuaeouae aa?nee INOI 12. Iineaaeiee noaiaea?o oieueei n 1998
aiaea nouanoaaiii iaiyee /aou?a ?aca. E anee nia?aiaiiue INOI 12 iniiaai
ia aaeainiaii iiaeoiaea, oi a IAO 18 ana aua iienai iaoiae
iaycaoaeuenoa. Oai ia iaiaa ?acoeueoaou ?an/aoia ioeiaeaiiuo iaeiaia
iaieie niiniaaie aeieaeiu auoue iaeeiaeiauie. Yoi iaycaoaeueiia oneiaea
oniaoiie o?ainoi?iaoeee io/aoiinoe ec ?NAO a INOI. Auiieieoue aai –
caaea/a ia ec eaaeeo.
Anee ninoaaeoue aeaa aaeaina – oeiainiaue e iaeiaiaue, oi iie,
anoanoaaiii, ia niaiaaeoo. Naycuaaoue ?aciua io/aou aeieaeiu eae ?ac
noaiaea?ou INOI 12 e IAO 18. Eo caaea/a – niiinoaaeoue iaeiaiiaeaaaaioth
i?eaueue oe?iu n aooaaeoa?neie (oeiainiaie). A noaiaea?oao eceiaeaiu
i?aaeea ?an/aoa a?aiaiiuo e iinoiyiiuo ?acieoe iaaeaeo aooaaeoa?neei e
iaeiaiaui o/aoii. Oaeaea eo iacuaatho ioeiaeaiiuie iaeiaiauie aeoeaaie e
iaycaoaeuenoaaie. Iie iiyaeythony a INOI i?e n?aaiaiee aeaoo aaeainia –
oeiainiaiai e iaeiaiaiai. A ia?aue aeeth/atho aeoeau, iaycaoaeuenoaa e
eaieoae a ioeaieao niaeanii INOI. A iaeiaiaue aaeain aoiaeyo oa aea
iieacaoaee, ii a ?acia?a, eioi?ue niioaaonoaoao iaeiaiaiio
caeiiiaeaoaeuenoao.
Niaeanii INOI 12, /oiau io?aceoue a io/aoiinoe ioeiaeaiiua
iaycaoaeuenoaa, iaiaoiaeeii iineaaeiaaoaeueii caaa?oeoue iyoue yoaiia:
ii?aaeaeeoue aaeainiaoth noieiinoue anao aeoeaia e iaycaoaeuenoa;
?ann/eoaoue eo iaeiaiaoth aaco;
ii?aaeaeeoue a?aiaiioth ?acieoeo iooai au/eoaiey ec iaeiaiaie aacu
aaeainiaie noieiinoe aeoeaa eee iaycaoaeuenoaa;
?ann/eoaoue ioeiaeaiiue iaeiaiaue aeoea (anee ia yoaia 3 iieo/eeinue
io?eoeaoaeueiia /enei) eee ioeiaeaiiia iaeiaiaia iaycaoaeuenoai (anee
oeeo?a iieiaeeoaeueiay). Aeey yoiai a?aiaiioth ?acieoeo iaiaoiaeeii
oiiiaeeoue ia noaaeo iaeiaa;
au/eneeoue ioeiaeaiiue iaeia, eioi?ue:
aieaeao a ninoaa nianoaaiiiai eaieoaea;
aoaeao aianai a Io/ao i i?eaueyo e oauoeao.
A ioee/ea io INOI 12, IAO 18 iiaeoiaeeo e ioeiaeaiiiio iaeiaiiaeiaeaieth
n oi/ee c?aiey aeioiaeia e ?anoiaeia, oi anoue n iiceoeee Io/aoa i
i?eaueyo e oauoeao. Iiyoiio aeaeueoa ?a/ue iieaeao ia ia aeoeaao e
iaycaoaeuenoaao, a eiaiii i aeioiaeao e ?anoiaeao.
?acaeae II IAO 18 auaeaeyao aeaa aeaea ?acieoe: iinoiyiiua e a?aiaiiua.
Ia?aua aicieeatho, eiaaea:
oaeoe/aneea ?anoiaeu aieueoa i?eieiaaiuo i?e iaeiaiiaeiaeaiee;
cao?aou, naycaiiua n aacaiciacaeiie ia?aaea/ae eiouanoaa, ia i?iaaaeaiu
a iaeiaiaii o/aoa;
a oaeaea a ?acoeueoaoa i?i/eo ianoiyoaeuenoa, i?e eioi?uo ?anoiaeu eee
aeioiaeu, o/eouaaaiua aeey oeaeae aooaaeoa?neiai o/aoa, a ?an/ao iaeiaa
ia i?eaueue ia aieaeoo. Ia iniiaa iinoiyiiuo ?acieoe ?ann/eouaatho
iinoiyiiia iaeiaiaia iaycaoaeuenoai eee ia?aoiue iieacaoaeue –
iinoiyiiue iaeiaiaue aeoea. A INOI 12 ionoonoaotho iaa oa?ieia.
INOI aeatho ii?aaeaeaiea eeoue a?aiaiiui ?acieoeai. A ioeoeeaeueiie
aa?nee INOI 12 eo iacuaatho «temporary differences». Yoi ?acieoeu
iaaeaeo aaeainiaie noieiinoueth aeoeaa eee iaycaoaeuenoaa e eo iaeiaiaie
aacie.
Niaoeeaeenou auaeaeytho au/eoaaiua e iaeaaaaiua a?aiaiiua ?acieoeu. INOI
iacuaatho eo aiciauaaiuie – «deductible temporary differences»
(e?aaeeoiaue inoaoie a?aiaiiuo ?acieoe) e iaeiaiiaeaaaaiuie – «taxable
temporary diffe-rences» (aeaaaoiaue inoaoie a?aiaiiuo ?acieoe).
Anee ?acieoea iinoiyiia, aa iaeiaiaoth aaco i?eieiatho eneonnoaaiii
?aaiie aooaaeoa?neie. I?e yoii ii aaeainiaiio iaoiaeo ?acieoeu ia
aicieeatho. Neaaeiaaoaeueii, ieeaeeo ioeiaeaiiuo iaeiaia o oe?iu ia
iiyaeony.
?acee/ee iaiueoa, /ai ia ia?aue acaeyae
E a INOI, e a IAO iaeiaiaua aeoeau e iaycaoaeuenoaa iaiaoiaeeii
i?aaenoaaeyoue a aooaaeoa?neii aaeaina ioaeaeueii io ae?oaeo aeoeaia e
iaycaoaeuenoa. Aiaeiae/iia i?aaeei aeaenoaoao e i?eiaieoaeueii e
ioeiaeaiiui iaeiaiaui aeoeaai e iaycaoaeuenoaai. I?e yoii INOI o?aaoao,
/oiau iie ioiineeenue e ?ac?yaeo aeieain?i/iuo. A US GAAP aeoeau aeaeyo
ia e?aoein?i/iua e aeieain?i/iua oae. Anee i?e aaeainiaii iaoiaea
a?aiaiiay ?acieoea aicieeea ec e?aoein?i/iuo aeoeaia, oi
niioaaonoaothuee ioeiaeaiiue iaeiaiaue aeoea eee iaycaoaeuenoai –
e?aoein?i/iia. N aeieain?i/iuie iaycaoaeuenoaaie oaeay aea neooaoeey.
Niaeanii iaaeaeoia?iaeiui noaiaea?oai oeiainiaie io/aoiinoe, oaeouea
iaeiaiaua aeoeau e iaycaoaeuenoaa iiaeii ca/anoue, oieueei anee
niaethaeaiu neaaeothuea oneiaey:
eiiiaiey eiaao caeiiiia i?aai ia ca/ao;
iia oi/ao naeaeaoue aai aeia?iaieueii.
Noiaenoai ioaeaeueiuo iieiaeaiee INOI e IAO iiaeii oaeaeaoue e a
i?aaeeao ii oi?ie?iaaieth iieacaoaeae Io/aoa i i?eaueyo e oauoeao. Oae,
e a INOI 12, e a IAO 18 ?anoiaeu ii oieaoa iaeiaa (aeioiae io aai
aiciauaiey) aeeth/atho a ?anoiaeu ii oaeouaio iaeiao (aeioiae io
aiciauaiey oaeouaai iaeiaa) e ioeiaeaiiua ?anoiaeu ii iaeiao
(ioeiaeaiiue aeioiae io aiciauaiey iaeiaa). Io?aaeaiea iaeiaiiaeaaaaiuo
?acieoe a io/aoa i i?eaueyo e oauoeao ainnoaiaaeeaaao naycue, eioi?ay
aeieaeia nouanoaiaaoue iaaeaeo aooaaeoa?neie i?eaueueth e noiiie iaeiaia
e oieaoa a athaeaeao. A Io/aoa i i?eaueyo e oauoeao aeaeatho aeaaaoiaoth
eee e?aaeeoiaoth i?iaiaeeo. Oiaaea a noiia n cao?aoaie ii iaeiaai oe?ia
niiaeao iieo/eoue aaee/eio, ?aaioth i?iecaaaeaieth aooaaeoa?neie i?eauee
e noaaee iaeiaiiaeiaeaiey.
INOI i?aaeuyaeytho aieueoa o?aaiaaiee e ?ane?uoeth eioi?iaoeee ii
n?aaiaieth n IAO 18. Oae, iaaeaeo- ia?iaeiua noaiaea?ou i?aaeienuaatho
aeiiieieoaeueii niiauaoue i iaeniieueciaaiiuo iaeiaiauo oauoeao e
iaeiaiauo e?aaeeoao. ?a/ue eaeao i noiiao o/oaiiuo ioeiaeaiiuo iaeiaiauo
aeoeaia, iaycaoaeuenoa e ioeiaeaiiii aeioiaea io aiciauaiey iaeiaa eee
?anoiaea ii oieaoa iaeiaa, eioi?ue iieacai a Io/aoa i i?eaueyo e
oauoeao.
A oeaeii, ianiio?y ia ioee/ey, eioi?ua aucaaiu i?eiaiaieai a INOI 12
aaeainiaiai niiniaa, aeaa noaiaea?oa aanueia iioiaee. Oe- iainiaui
niaoeeaeenoai iiaeii iiniaaoiaaoue aeoaiei eco/eoue INOI 12, aeey oiai
/oiau eo/oa iiiyoue i?eioeeiu, ia eioi?uo no?ieony ?inneeneia IAO 18.
Iaeiaiiaeiaeaiea aeaeiaie ?aiooaoeee (aoaeaeea) e aai io?aaeaiea a
oeiainiaie io/aoiinoe ii iaaeaeoia?iaeiui i?aaeeai iienaii a ioieoa 21
INOI 12. Iaeiaiaua no?oeoo?u iiiaeo no?ai ia iicaieytho n/eoaoue
aii?oecaoeeth aoaeaeea eee aai iaanoeaiaiea (ii iaaeaeoia?iaeiui
noaiaea?oai oeiainiaie io/aoiinoe) ?anoiaeii, eioi?ue oiaiueoaao
i?eaueue. Aieaa oiai, noieiinoue aeaeiaie ?aiooaoeee /anoi ia nieceo aa
e a neo/aa i?iaeaaee anaai aeciana eee aei/a?iae eiiiaiee.
Niaeanii INOI 12, a oaeeo no?aiao aoaeaee aoaeao eiaoue «ioeaaoth»
iaeiaiaoth aaco. Eacaeinue au, ethaay ?acieoea iaaeaeo aaeainiaie
noieiinoueth aoaeaeea e aai iaeiaiaie aacie, ?aaiie ioeth, –
iaeiaiiaeaaaaiay a?aiaiiay ?acieoea. Iaeiaei INOI 12 ia ?ac?aoaao
o/eouaaoue aicieeoaa ioeiaeaiiia iaeiaiaia iaycaoaeuenoai, oae eae
aoaeaee – inoaoi/iay aaee/eia.
E a INOI, e a IAO iaeiaiaua aeoeau e iaycaoaeuenoaa iaiaoiaeeii
i?aaenoaaeyoue a aooaaeoa?neii aaeaina ioaeaeueii io ae?oaeo aeoeaia e
iaycaoaeuenoa
Aiaeiaii INOI (IAS) 12 «Iaeiae ia i?eaueue» a ?inneeneii
caeiiiaeaoaeuenoaa yaeyaony IAO 18/02 «O/ao ?an/aoia ii iaeiao ia
i?eaueue». Aianoa n oai, IAO 18/02 eiaao ?yae nouanoaaiiuo ?acee/ee a
n?aaiaiee n INOI (IAS) 12, eeth/aauie ec eioi?uo yaeythony:
iaaeaeoia?iaeiue noaiaea?o iniiauaaaony ia iiaeoiaea n oi/ee c?aiey
aooaaeoa?neiai aaeaina, a IAO18/02 – io/aoa i i?eaueyo e oauoeao;
iaaeaeoia?iaeiue e ioa/anoaaiiue noaiaea?ou i?aaeoniao?eaatho ?acee/iua
noaiu io?aaeaiey ?anoiaeia ii iaeiao ia i?eaueue ia n/aoao
aooaaeoa?neiai o/aoa;
INOI 12 ia ?anniao?eaaao o/ao iinoiyiiuo ?acieoe;
INOI 12 i?aaeiieaaaao aieaa aeaoaeueiia ?ane?uoea eioi?iaoeee i iaeiaao
ia i?eaueue, iaaeaee IAO18/02;
IAO18/02 ia niaea?aeeo ?aeiiaiaeaoeee ii io?aaeaieth ?an/aoia ii iaeiao
ia i?eaueue a neo/aa iauaaeeiaiey aeciana e ia?aioeaiee aeoeaia e
iaycaoaeuenoa ii ni?aaaaeeeaie noieiinoe.
2 I?iaeaiu ?aoi?ie?iaaiey aooaaeoa?neiai o/aoa e io/aoiinoe a ?innee
?aoi?ie?iaaiea aooaaeoa?neiai o/aoa a ?innee inouanoaeyaony ia iniiaa
Eiioeaioeee ?acaeoey aooaaeoa?neiai o/aoa e io/aoiinoe a ?inneeneie
Oaaea?aoeee ia n?aaeian?i/ioth ia?niaeoeao (iaeia?aia i?eeacii Ieioeia
?O io 1 ethey 2004 a. N 180)
Eiioeaioeey ?acaeoey aooaaeoa?neiai o/aoa e io/aoiinoe a ?inneeneie
Oaaea?aoeee ia n?aaeian?i/ioth ia?niaeoeao (aeaeaa – Eiioeaioeey),
?ac?aaioaiiay ii ?aoaieth I?aaeoaeuenoaa ?inneeneie Oaaea?aoeee,
iai?aaeaia ia iiauoaiea ea/anoaa eioi?iaoeee, oi?ie?oaiie a
aooaaeoa?neii o/aoa e io/aoiinoe, e iaania/aiea aa?aioe?iaaiiiai
aeinooia e iae caeioa?aniaaiiui iieueciaaoaeyi.
A eiioea 1990 – ia/aea 2000 aa. a iaeanoe aooaaeoa?neiai o/aoa e
io/aoiinoe a ?inneeneie Oaaea?aoeee i?iecioee cia/eoaeueiua eciaiaiey,
ai iiiaii i?aaeii?aaeaeaiiua I?ia?aiiie ?aoi?ie?iaaiey aooaaeoa?neiai
o/aoa a niioaaonoaee n Iaaeaeoia?iaeiuie noaiaea?oaie oeiainiaie
io/aoiinoe, ooaa?aeaeaiiie iinoaiiaeaieai I?aaeoaeuenoaa ?inneeneie
Oaaea?aoeee io 6 ia?oa 1998 a. N 283.
Ianiio?y ia ii?aaeaeaiiua oniaoe a ?acaeoee a aooaaeoa?neii o/aoa e
io/aoiinoe a iineaaeiea aiaeu, ana aea eiathony na?ueaciua i?iaeaiu,
eioi?ua i?iyaeythony:
a) a ionoonoaee ioeoeeaeueiiai noaoona aooaaeoa?neie io/aoiinoe,
ninoaaeyaiie ii INOI, a oaeaea iaiaoiaeeiie eio?ano?oeoo?u i?eiaiaiey
INOI;
a) a oi?iaeueiii iiaeoiaea ?aaoee?othueo i?aaiia e oicyenoaothueo
noauaeoia ei iiiaei eaoaai?eyi, i?eioeeiai e o?aaiaaieyi aooaaeoa?neiai
o/aoa e io/aoiinoe, ioaa/athuei oneiaeyi ?uii/iie yeiiiieee;
a) a iaii?aaaeaiii aunieeo cao?aoao oicyenoaothueo noauaeoia ia
iiaeaioiaeo eiinieeaee?iaaiiie oeiainiaie io/aoiinoe ii INOI iooai
o?ainoi?iaoeee aooaaeoa?neie io/aoiinoe, iiaeaioiaeaiiie ii ?inneeneei
i?aaeeai;
a) a cia/eoaeueiii aaeieieno?aoeaiii a?aiaie oicyenoaothueo noauaeoia ii
i?aaenoaaeaieth ecauoi/iie io/aoiinoe i?aaiai ainoaea?noaaiiie aeanoe, a
oaeaea eceeoieo cao?aoao ec-ca iaiaoiaeeiinoe ia?aeeaeueii n
aooaaeoa?neei o/aoii aanoe iaeiaiaue o/ao;
ae) a neaainoe nenoaiu eiio?iey ea/anoaa aooaaeoa?neie io/aoiinoe, a oii
/enea a iaaunieii ea/anoaa aoaeeoa aooaaeoa?neie io/aoiinoe;
a) a iaaeinoaoi/iinoe o/anoey i?ioanneiiaeueiuo iauanoaaiiuo
iauaaeeiaiee e ae?oaie caeioa?aniaaiiie iauanoaaiiinoe, aeeth/ay
iieueciaaoaeae aooaaeoa?neie io/aoiinoe, a ?aaoee?iaaiee aooaaeoa?neiai
o/aoa e io/aoiinoe, a oaeaea a ?acaeoee aooaaeoa?neie e aoaeeoi?neie
i?ioannee;
ae) a ieceii o?iaia i?ioanneiiaeueiie iiaeaioiaee aieueoae /anoe
aooaaeoa?ia e aoaeeoi?ia, a oaeaea iaaeinoaoi/iinoe iaaueia
eniieueciaaiey eioi?iaoeee, iiaeaioiaeaiiie ii INOI.
Neiaeeaoayny nenoaia aooaaeoa?neiai o/aoa e io/aoiinoe ia iaania/eaaao a
iieiie ia?a iaaeeaaeauaa ea/anoai e iaaeaaeiinoue oi?ie?oaiie a iae
eioi?iaoeee, a oaeaea nouanoaaiii ia?aie/eaaao aiciiaeiinoe iieaciiai
eniieueciaaiey yoie eioi?iaoeee.
A ianoiyuaa a?aiy neeaaeuaathony aeaaii?eyoiua oneiaey aeey
aeaeueiaeoaai ?acaeoey aooaaeoa?neiai o/aoa e io/aoiinoe a ?inneeneie
Oaaea?aoeee. Aaaaeaiu a aeaenoaea ii?iaoeaiua i?aaiaua aeou,
ioaaouaathuea aieueoeinoai iauaeoia aooaaeoa?neiai o/aoa e io/aoiinoe. A
i?ioanneiiaeueiii niiauanoaa iaeiieaiu ii?aaeaeaiiua iaauee e iiuo
aaaeaiey aooaaeoa?neiai o/aoa e io/aoiinoe a ?uii/iuo oneiaeyo. A
iauanoaa nic?aei iiieiaiea iaiaoiaeeiinoe iiauoaiey oaiiia ia?aoiaea e
eniieueciaaieth INOI.
Oeaeue e iniiaiua iai?aaeaiey aeaeueiaeoaai ?acaeoey aooaaeoa?neiai
o/aoa e io/aoiinoe.
Oeaeueth ?acaeoey aooaaeoa?neiai o/aoa e io/aoiinoe ia n?aaeian?i/ioth
ia?niaeoeao (2004-2010 aa.) yaeyaony nicaeaiea i?eaieaiuo oneiaee e
i?aaeiinueie iineaaeiaaoaeueiiai e oniaoiiai auiieiaiey nenoaiie
aooaaeoa?neiai o/aoa e io/aoiinoe i?enoueo ae ooieoeee a yeiiiieea
?inneeneie Oaaea?aoeee. A /anoiinoe, ooieoeee oi?ie?iaaiey eioi?iaoeee i
aeayoaeueiinoe oicyenoaothueo noauaeoia, iieaciie aeey i?eiyoey
yeiiiie/aneeo ?aoaiee caeioa?aniaaiiuie aiaoieie e aioo?aiieie
iieueciaaoaeyie (nianoaaiieeaie, eiaanoi?aie, e?aaeeoi?aie, i?aaiaie
ainoaea?noaaiiie aeanoe, oi?aaeai/aneei ia?niiaeii oicyenoaothueo
noauaeoia e ae?.). Nooue aeaeueiaeoaai ?acaeoey ninoieo a aeoeaecaoeee
eniieueciaaiey INOI aeey ?aaeecaoeee yoie ooieoeee iooai nicaeaiey
iaiaoiaeeiie eio?ano?oeoo?u e iino?iaiey yooaeoeaiiai o/aoiiai
i?ioeanna.
Aeaeueiaeoaa ?acaeoea aooaaeoa?neiai o/aoa e io/aoiinoe inouanoaeyaony e
aoaeao inouanoaeyoueny ii neaaeothuei iniiaiui iai?aaeaieyi:
1) iiauoaiea ea/anoaa eioi?iaoeee, oi?ie?oaiie a aooaaeoa?neii o/aoa e
io/aoiinoe.
Iniiaiia iai?aaeaiea ?acaeoey aooaaeoa?neiai o/aoa e io/aoiinoe –
iiauoaiea ea/anoaa eioi?iaoeee, oi?ie?oaiie a ieo. Ie?iaie iiuo
iieacuaaao, /oi oa?aeoa?enoeee, ii?aaeaeythuea iieaciinoue eioi?iaoeee,
aeinoeaathony iaiin?aaenoaaiiui eniieueciaaieai INOI eee i?eiaiaieai eo
a ea/anoaa iniiau iino?iaiey iaoeeiiaeueiie nenoaiu aooaaeoa?neiai o/aoa
e io/aoiinoe.
2) nicaeaiea eio?ano?oeoo?u i?eiaiaiey INOI.
Iaiaoiaeeiui oneiaeai oe?ieiai i?eiaiaiey INOI a yeiiiieea ?inneeneie
Oaaea?aoeee yaeyaony nicaeaiea eio?ano?oeoo?u, iaania/eaathuae
eniieueciaaiea yoeo noaiaea?oia a ?aaoee?iaaiee aooaaeoa?neiai o/aoa e
io/aoiinoe e iaiin?aaenoaaiii oicyenoaothueie noauaeoaie. Iniiaiua
yeaiaiou: caeiiiaeaoaeueiia i?eciaiea INOI a ?inneeneie Oaaea?aoeee;
i?ioeaaeo?a iaeia?aiey INOI; iaoaieci iaiauaiey e ?ani?ino?aiaiey iiuoa
i?eiaiaiey INOI; ii?yaeie ioeoeeaeueiiai ia?aaiaea INOI ia ?onneee ycue;
eiio?ieue ea/anoaa aooaaeoa?neie io/aoiinoe, iiaeaioiaeaiiie ii INOI, a
oii /enea aoaeeo; iao/aiea INOI.
3) eciaiaiea nenoaiu ?aaoee?iaaiey aooaaeoa?neiai o/aoa e io/aoiinoe.
?acaeoea nenoaiu ?aaoee?iaaiey aooaaeoa?neiai o/aoa e io/aoiinoe
aeieaeii auoue iai?aaeaii ia iino?iaiea oaeie iiaeaee, eioi?ay o/eouaaea
au eioa?anu anao caeioa?aniaaiiuo noi?ii, iaania/eaaea nieaeaiea
ecaea?aeae e iiauoaiea yooaeoeaiinoe ?aaoee?iaaiey. A iniiaa yoie
iiaeaee – ?acoiiia ni/aoaiea aeayoaeueiinoe i?aaiia ainoaea?noaaiiie
aeanoe e i?ioanneiiaeueiiai niiauanoaa (i?ioanneiiaeueiuo iauanoaaiiuo
iauaaeeiaiee e ae?oaie caeioa?aniaaiiie iauanoaaiiinoe).
4) oneeaiea eiio?iey ea/anoaa aooaaeoa?neie io/aoiinoe.
Eae iieacuaaao ioa/anoaaiiay e ie?iaay i?aeoeea, aaaeiaeoei yeaiaioii
iaania/aiey ea/anoaa aooaaeoa?neie io/aoiinoe yaeyaony aeaenoaaiiue
eiio?ieue ea/anoaa.
Iniiaie nenoaiu eiio?iey aeieaeai auoue einoeooo aoaeeoa eae oi?ia
iacaaeneiie i?iaa?ee aooaaeoa?neie io/aoiinoe oicyenoaothueo noauaeoia
eeoeaie, iaeaaeathueie iaiaoiaeeiie eaaeeoeeaoeeae e iaaeaeaiiuie
niioaaonoaothueie iieiiii/eyie. A yoii ioiioaiee einoeooo aoaeeoa
noaiiaeony iaeiei ec iniiaiuo eino?oiaioia ?acaeoey aooaaeoa?neiai o/aoa
e io/aoiinoe. I?aaeiinueeaie aeaenoaaiiinoe aoaeeoa aooaaeoa?neie
io/aoiinoe yaeythony:
a) ea/anoaaiiua noaiaea?ou aoaeeoi?neie aeayoaeueiinoe, niioaaonoaothuea
Iaaeaeoia?iaeiui noaiaea?oai aoaeeoa;
a) /aoeea i?aaeea iacaaeneiinoe aoaeeoi?neeo i?aaiecaoeee e aoaeeoi?ia;
a) iai?aeiaeiia neaaeiaaiea aoaeeoi?neeo i?aaiecaoeee e aoaeeoi?ia
Eiaeaeno i?ioanneiiaeueiie yoeee;
a) aaeeiua eaaeeoeeaoeeiiiua o?aaiaaiey e aoaeeoi?ai iacaaeneii io oiai,
a eaeie io?anee eee noa?a yeiiiieee iie aaaeoo aeayoaeueiinoue;
ae) aunieee eaaeeoeeaoeeiiiue o?iaaiue (a oii /enea a iaeanoe INOI)
aoaeeoi?ia, iaania/eaaaiue nenoaiie aooanoaoeee e iiauoaiey
eaaeeoeeaoeee, aeeth/ay eaaeeoeeaoeeiiiue yecaiai;
a) eiio?ieue ea/anoaa ?aaiou aoaeeoi?neeo i?aaiecaoeee e aoaeeoi?ia ni
noi?iiu i?aaeaea anaai i?ioanneiiaeueiuo iauanoaaiiuo iauaaeeiaiee;
ae) yooaeoeaiay nenoaia ainoaea?noaaiii-iauanoaaiiiai iaaeci?a ca
aoaeeoi?neeie i?aaiecaoeeyie e aoaeeoi?aie.
Ia?yaeo n aoaeeoii nenoaia eiio?iey ea/anoaa aooaaeoa?neie io/aoiinoe
i?aaeiieaaaao niioaaonoaothuoth iaaeci?ioth aeayoaeueiinoue
oiieiiii/aiiuo ainoaea?noaaiiuo i?aaiia (Oaaea?aeueiay neoaeaa ii
oeiainiaui ?uieai, Oeaio?aeueiue aaie ?inneeneie Oaaea?aoeee,
Oaaea?aeueiay neoaeaa no?aoiaiai iaaeci?a e ae?.). Iniiaiie caaea/ae eo
yaeyaony iaania/aiea aa?aioe?iaaiiiai aeinooia e ea/anoaaiiie
aooaaeoa?neie io/aoiinoe caeioa?aniaaiiui iieueciaaoaeyi. N yoie
oeaeueth ainoaea?noaaiiua i?aaiu aeieaeiu eiio?iee?iaaoue, ianeieueei
oicyenoaothuea noauaeou naiaa?aiaiii e iieii ?ane?uaatho aooaaeoa?neoth
io/aoiinoue, a oaeaea a eaeie noaiaie eioi?iaoeey a ioaee/iie
aooaaeoa?neie io/aoiinoe niioaaonoaoao i?eiyoui noaiaea?oai.
Nenoaia eiio?iey ea/anoaa aooaaeoa?neie io/aoiinoe aeieaeia oaeaea
aeeth/aoue eiiieaen ia? oeiainiaie, aaeieieno?aoeaiie e oaieiaiie
ioaaonoaaiiinoe oicyenoaothueo noauaeoia e eo ?oeiaiaeeoaeae.
Iaiaeia cia/aiea aeey ea/anoaa aooaaeoa?neie io/aoiinoe eiaao nenoaia
ei?ii?aoeaiiai oi?aaeaiey (iiaaaeaiey) oicyenoaothueo noauaeoia,
niioaaonoaothuay ia?aaeiaiio ie?iaiio iiuoo a yoie iaeanoe.
5) nouanoaaiiia iiauoaiea eaaeeoeeaoeee niaoeeaeenoia, caiyouo
i?aaiecaoeeae e aaaeaieai aooaaeoa?neiai o/aoa e io/aoiinoe, aoaeeoii
aooaaeoa?neie io/aoiinoe, a oaeaea iieueciaaoaeae aooaaeoa?neie
io/aoiinoe.
?acaeoea aooaaeoa?neiai o/aoa e io/aoiinoe iaaiciiaeii aac
niaa?oainoaiaaiey aooaaeoa?neiai ia?aciaaiey. N iaeiie noi?iiu, caaea/a
caeeth/aaony a iiaeaioiaea aeinoaoi/iiai eiee/anoaa eaaeeoeoee?iaaiiuo
aooaaeoa?ia e aoaeeoi?ia, iiieiathueo eiioeaioeee e eiie?aoiua i?aaeea
oi?ie?iaaiey eioi?iaoeee a aooaaeoa?neii o/aoa e io/aoiinoe, aeaaeathueo
nia?aiaiiuie iaaueaie aaaeaiey aooaaeoa?neiai o/aoa, iiaeaioiaee e
aoaeeoa aooaaeoa?neie io/aoiinoe. N ae?oaie noi?iiu, ea/anoaaiiay
nenoaia aooaaeoa?neiai o/aoa e io/aoiinoe i?aaeiieaaaao iaee/ea
aeinoaoi/iiai /enea iieueciaaoaeae, ioaeaeathueony a eioi?iaoeee,
oi?ie?oaiie a aooaaeoa?neii o/aoa e io/aoiinoe, eiathueo iio?aaiinoue e
iaauee aa eniieueciaaiey i?e i?eiyoee yeiiiie/aneeo ?aoaiee, a /anoiinoe
ii?aaeaeaiee iai?aaeaiee eiaanoe?iaaiey eaieoaea e aiaeeca ?eneia,
naycaiiuo n yoei. Iaee/ea caeioa?aniaaiiuo iieueciaaoaeae yaeyaony
iaeiie ec aaaeiaeoeo i?aaeiinueie ?acaeoey aooaaeoa?neiai o/aoa e
io/aoiinoe.
Eae iieacuaaao ioa/anoaaiiue e ie?iaie iiuo, ?acaeoea aooaaeoa?neiai
o/aoa e io/aoiinoe aeieaeii i?ienoiaeeoue a oaniie nayce n eciaiaieyie
yeiiiie/aneie neooaoeee a no?aia e ioaa/aoue oa?aeoa?o e o?iaith
?acaeoey oicyenoaaiiiai iaoaiecia. Iaaeiionoeii iaii?aaaeaiiia
caoyaeaaiea i?ioeannia i?aia?aciaaiey aooaaeoa?neiai o/aoa e io/aoiinoe.
A oi aea a?aiy, oi?ne?iaaiea eciaiaiee a aooaaeoa?neii o/aoa e
io/aoiinoe aia nayce n eciaiaieyie a oicyenoaaiiii iaoaiecia e ?aaeueiui
ooieoeeiie?iaaieai ?uii/iuo einoeoooia iiaeao i?eaanoe e nieaeaieth
ea/anoaa oeiainiaie eioi?iaoeee a yeiiiieea, aeene?aaeeoaoeee INOI, a
oaeaea ineaaeaieth oeiainiaie aeenoeeieeiu. E?iia oiai, ia?aoiae ia INOI
o?aaoao a?aiaie aeey i?aeoe/aneie io?aaioee iiauo iaoiaeia e i?ioeaaeo?
nai?a e ia?aaioee eioi?iaoeee.
Eciaiaiey a aooaaeoa?neii o/aoa e io/aoiinoe, a /anoiinoe ia?aoiae ia
INOI, aeieaeiu i?ienoiaeeoue iinoaiaiii n o/aoii aiciiaeiinoae,
iio?aaiinoae e aioiaiinoe i?ioanneiiaeueiie e ae?oaie caeioa?aniaaiiie
iauanoaaiiinoe, a oaeaea i?aaiia ainoaea?noaaiiie aeanoe.
I?aaeoniio?aiiua Eiioeaioeeae iniiaiua iai?aaeaiey ?acaeoey
aooaaeoa?neiai o/aoa e io/aoiinoe ioiinyony ei anai io?aneyi e noa?ai
yeiiiieee ?inneeneie Oaaea?aoeee. Aianoa n oai ?aaeecaoeey eo a
iaeioi?uo io?aneyo e noa?ao yeiiiieee (a /anoiinoe, a iaeiiia?/aneeo
i?aaiecaoeeyo, aaieianeie nenoaia) eiaao ii?aaeaeaiiua iniaaiiinoe.
3. Oano
1 Iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe iinyo oa?aeoa?:
a) ii?iaoeaiue;
a) aee?aeoeaiue;
a) ?aeiiaiaeaoaeueiue;
a) aa?ii a), a) e a).
2 INOI ?12 i?eiaiyaony ii ioiioaieth e iaeiaai ia i?eaueue,
aeeth/athuei:
a) ana ioa/anoaaiiua e eiino?aiiua iaeiae, iniiaaiiua ia
iaeiaiiaeaaaaiie i?eauee; oaea?aeeaaaiua iaeiae o enoi/ieea;
a) ?anoiaeu ii iaeiao;
a) aa?ii a) e a);
a) iao i?aaeeueiiai ioaaoa.
3 Eciaiaiea o/aoiie iieeoeee iiaeao i?iecaiaeeoueny:
a) ia?niaeoeaii;
a) ?ao?iniaeoeaii;
a) aa?ii a) e a);
a) oieueei aei ia/aea aiaea ia eioi?ue iia i?eieiaaony.
4 Aeey ia/eneaiey aii?oecaoeee iaiaoa?eaeueiuo aeoeaia (IIA) iiaoo
i?eiaiyoueny iaoiaeu:
a) ?aaiiia?iiai (i?yiieeiaeiiai ia/eneaiey) e oiaiueoaaiiai inoaoea;
a) i?iii?oeeiiaeueii i?iecaaaeaiiie i?iaeoeoeee;
a) i?iecaiaenoaaiiue e eoioeyoeaiue;
a) aa?ii a) e a).
5 Noaneaeee, niaeanii INOI iiaoo auoue iieo/aiu:
a) a aeaiaaeiie oi?ia;
a) a oi?ia oiaiueoaiey iaycaoaeuenoaa ia?aae ainoaea?noaii;
a) aa?ii a) e a);
a) a iaoo?aeueiie e aeaiaaeiie oi?iao.
6 Iiae o/aoiie i?eaueueth, niaeanii noaiaea?oa 12, iiieiaaony:
a) /enoay i?eaueue eee /enoue oauoie ca o/aoiue ia?eiae aei o/aoa
iaeiaia ia i?eaueue;
a) i?eaueue eee oauoie ca ia?eiae, ii?aaeaeaiiue a niioaaonoaee n
i?aaeeaie, onoaiiaeaiiuie iaeiaiauie i?aaiaie, ia iniiaa eioi?uo
?ann/eouaaaony aaee/eia iaeiaia ia i?eaueue;
a) oaeouee ?anoiae ii iaeiao e ioeiaeaiiue ?anoiae (ioeiaeaiiia
aiciauaiea iaeiaa);
a) aa?ii a) e a).
7 Iaoiaeaie eiinieeaeaoeee niaeanii INOI yaeythony:
a) iaoiae i?eia?aoaiey (iieiie eiinieeaeaoeee) e iaoiae aeieaaiai
o/anoey;
a) i?iii?oeeiiaeueiay eiinieeaeaoeey e eiinieeaeaoeey iaoiaeii neeyiey;
a) ana ioaaou aa?iu;
a) iao aa?iiai ioaaoa (i?eaaaeeoa naie aa?eaio ioaaoa).
8 A niioaaonoaee n INOI ?17 naeaiiue aeoea i?iaeieaeaao io?aaeaoueny ia
aaeaina o a?aiaeiaeaoaey:
a) i?e iia?aoeeiiiie a?aiaea;
a) i?e oeiainiaie a?aiaea;
a) ii oneiaeyi aeiaiai?a eeceiaa;
a) aa?ii a) e a).
9 Eaeie iaoiae ioeaiee iaoa?eaeueii-i?iecaiaenoaaiiuo caiania a ia?eiae
eioeyoeee (aeia?eioeyoeee) iaania/eaaao iaeiaiueoee o?iaaiue i?eauee:
a) OEOI (FIFO);
a) EEOI (LIFO);
a) n?aaeiae naaanoieiinoe;
a) iaeiaiueoae iaaeaeo aiciiaeiie noieiinoueth auauoey e oaeoe/aneie
naaanoieiinoe.
10 INOI ?38 cai?auaaony i?eciaiea neaaeothueo iauaeoia, nicaeaiiuo ia
naiii i?aaei?eyoee, a ea/anoaa iaiaoa?eaeueiuo aeoeaia:
a) aeaeiaie ?aiooaoeee (aoaeaeea);
a) oi?aiauo ia?ie; i?aaa ia ioaeeeaoeeth; nieneia eeeaioia, iacaaiee
ecaeaiee;
a) cao?ao ia ?ac?aaioee (IEIE?);
a) ana ioaaou aa?iu;
ae) aa?ii a) e a).
11 Iaaeaeoia?iaeiua noaiaea?ou ia i?eiaiythony:
a) e aooaaeoa?neiio aaeaino;
a) e io/aoo i i?eaueyo e oauoeao;
a) e oi?aaeai/aneie io/aoiinoe;
a) e io/aoo ia eciaiaiee oeiainiaiai iieiaeaiey.
12 Niaethaeaiea i?eioeeia iniio?eoaeueiinoe o?aaoao, /oiau ia auee
caauoaiu:
a) aeoeau;
a) ?anoiaeu;
a) iaycaoaeuenoaa;
a) eaieoae.
13 Iauaeo i?eciaaony eae iaiaoa?eaeueiue aeoea, anee:
a) nouanoaoao aa?iyoiinoue, /oi aoaeouea yeiiiie/aneea auaiaeu io aai
eniieueciaaiey iinooiyo ia i?aaei?eyoea;
a) noieiinoue aeoeaa iiaeao auoue iaaeaaeii caueuaia;
a) iauaeo i?eia?aoai ia noi?iia;
a) iauaeo iaoiaeeony a nianoaaiiinoe i?aaei?eyoey.
14 Eoi ia/eneyao aii?oecaoeeth iniiaiiai n?aaenoaa a neo/aa
iia?aoeeiiiie a?aiaeu?
a) a?aiaeaoi?;
a) a?aiaeiaeaoaeue;
a) a?aiaeaoi? e a?aiaeiaeaoaeue a ?aaiuo aeieyo;
a) aii?oecaoeey ia ia/eneyaony.
15 A niioaaonoaee n INOI ?18, au?o/ea i?aaenoaaeyao niaie aaeiaia
iinooieaiea yeiiiie/aneeo auaiae:
a) a oa/aiee io/aoiiai ia?eiaea;
a) aicieeathueo a oiaea iau/iie aeayoaeueiinoe;
a) a aeaea oaaee/aiey eaieoaea eiiai, /ai ca n/ao aciinia o/anoieeia
aeoeeiia?iiai eaieoaea;
a) aa?ii ana auoaia?a/eneaiiia.
Nienie eeoa?aoo?u
1. Iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe /Ecaeaiea ia
?onneii ycuea. I.: Anea?e – ANNA, 1999a.
2. Aeuiiaa E.A. Iaaeaeoia?iaeiua noaiaea?ou aooaaeoa?neiai o/aoa – I.:
Aeaaaoo., 2000a. – 156 n.
3. Ea/aeei A.A. Oeiainiaue o/ao e io/aoiinoue a niioaaonoaee ni
noaiaea?oaie GAAP. 30a ecae. – I.: Aeaei, 2000a. – 432 n.
4. Eooa? I.E. Oai?ey aooaaeoa?neiai o/aoa: O/aaiee – 2-a ecae., ia?a?aa.
e aeiiie. – I.: Oeiainu e noaoenoeea. 2002a. – 640 n.
5. Iniiaiua aeieoiaiou aooaaeoa?neiai o/aoa (IAO 1-20). Nai?iee. – I:
Ecae-ai «Yeeo», 2007a. – 240 n.
6. Iaeee A.O. Nia?aiaiiue aooaaeoa?neee o/ao. – I.: Ecae-ai
«Aooaaeoa?neee o/ao», 2003a. – 792 n.
7. Iaeee A.O. Iaaeaeoia?iaeiua noaiaea?ou oeiainiaie io/aoiinoe. –I.:
EIO?A – I, 2003a. – 456 n.
8. ?iaeiiaa I.A. Iaaeaeoia?iaeiua noaiaea?ou aooaaeoa?neiai o/aoa e
oeiainiaie io/aoiinoe: O/aaiia iiniaea aeey aocia. Ecae-a aoi?ia,
ia?a?aa. e aeiiie. – I.: Ecaeaoaeuenoai: «Yecaiai», 2003a. – 256 n.
9. Nai?iee Iieiaeaiee ii aooaaeoa?neiio o/aoo (IAO 1-20).Ecae-a 4-a,
ia?a?aa. e aeiiie. – I.: «Aooaaeoa?neee o/ao» 2007a. – 320 n.
10. www.gaap.ru
11. www.minfin.ru
12. www.ipbr.ru
13. www.buhgalteria.ru
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