  
  ()


      
      ()



       


    AAA  American Association of Accountants [   ]:   
    ACCA  The Association of Chartered Certified Accounts [     ]:   -
    AcSEC  Accounting Standards Executive Committee:      
    AIA  American Institute of Accountants:   
    AICPA  American Institute of Certified Public Accountants:    
    APB  Accounting Principles Board:     
    APB  Accounting Principles Board Opinions:      
    ARB  Committee on Accounting Procedure Accounting Research Bulletins:         
    ASR  Accounting Series Release: -    ( SEC      )
    CAP  Committee on Accounting Procedure:    
    CMA  Certificate of Management Accounting:     
    CPA  Certified Public Accountant:   ( ) 
    FAF  Financial Accounting Foundation:   
    FAS  FASB Statements of Financial Accounting Standards:     FASB
    FASAC  Financial Accounting Standards Advisory Council:      
    FASB  Financial Accounting Standards Board:     
    FASB  FASB Statements of Financial Accounting Standards     FASB
    FEI  Financial Executives Institute:   
    FIN  FASB Interpretations:  FASB
    GAAP  Generally Accepted Accounting Principles:    
    GASAC  Governmental Accounting Standards Advisory Council:         
    GASB  Government Accounting Standards Board:        
    IAB International Association of Book-keepers:   
    IAS  International Accounting Standards:   
    IASCInternational Accounting Standards Committee:      
    IOSCO  International Organization of Securities Commissions:     
    ICCInterstate Commerce Commission:    
    IMA  Institute of Management Accounting:   
    IRS  Internal Revenue Service:   
    NAA  National Association of Accountants:   
    SAS  Statement on Auditing Standards:   
    SEC  Securities Exchange Commission:        ()
    SFAS  FASB Statements of Financial Accounting Standards:     FASB
    SOP  AICPA Statements of Position:    AICPA
    UNCTC  United Nations Center for Transnational Corporations:    


     1



     1.   



    1.1   


        (),         .
               ,     ,    .        ,          .
       ,            ,        .              :
     ;
     ;
       ;
       ;
         (),
          .
    ,                .


    1.2  


       :
    ()  ,    ,      .      ,            .
    ()  ,  , , .
    ()      , , ,   .


    1.3     


      ,    ,     ,  -             ,  ,     ,       .
           .          .          (.   .. :   . .2. .: : , 2008).

 

         ,   ,         .                   ,      ,        .
    ,  ,       , ,               ,       .  ,         ,       ,     ,           .



       ,   ,     .      ,           .             ,  ,         ,    .    ,      ,      .



                ,  ,      .   ,                 ( )     .
             .       ,  ,      .            .



                    .          ,               .  ,          .

   

                    :
    ()  ;
    (b)             ,       .

 

                      ,                  .          ,       ,   .             .


    1.4  


    , , , ,  ,     ,             .            ()  ().
     ,  , :
    ()  
    ()    


    1.5  


      ,         , ,   ,   ,       ,             ,       .
     ,       ,                 .
        :
    ()  ( ) .      .           .    ,    ,         ,     ,     .    ,       ,    .
    ()  .          .       , ,         :

 

     31  19

         ,    .

() 

          ,  ,           (.   .. :   . .2. .: : , 2008).
         ,              .
    ,  ,    ,  ,   :
    (1)      ,         , ,         .          ,    -  ,       .    :
    ,   ;
      ;
         ;
     .
    (2)     ,       ,     ,       , ,        ;           ( );    .
             .           ;   ,    ,    ,  ,       .
           :
    
    
     

() 

          ,    ,        ,   .
        ,      ,   ,     ,        .
        :
    (1)    ,        12 , ,   ;
    (2)    ,       12      , ,    ()   .
      ,         ,     ,   () .         ()    .             (),         ,   .
                  .         :              .


    1.6       


                  .      ,     ,      ,     .         ()  ,        ,      .
         ,            ,      .           .  ,         : ,      ,       .
       ,             ,   12 .          ,  . ,  ,                      :    , 
      ,     :
    (1)    ( ,   )     .                .
    (2)              ( ).
        :
      =     
        ,    ,     .
    (3)                .  ,      ,     :
    () 
    () 
    () 
    ()  (   )
               .  ,        .

        ,  31  19..

                  :  ,       .


    1.7     


           ,       .                       .
             (  ()),      (  ()).
            :
    (a) ,           ;
    (b) ,       .
         , ,        ,       ,      .     :
     + = 
                   .


    2.   


          :
    1.  
    2.  ()
    3.  ()
    4.  ()
          .


    2.1   


      ,           ,         ,            ,     .
     ,    ,  ,  ,   .              .
         , :
    ()     ;
    (b)     
    ()    .


    2.2   ()


                      . ,           .       ,         .              ,     ,   .
          ,          ,        .        ,             ( ).


    2.3   ()


            ,         :      ,        ,      .           ,      .
         ,         .


    2.4   ()


      ,             ,   ,     .  ,             ,    .
      ,        ,      .        ,      ,    . ,        ,    ,           .   , ,    ,          ,            .
             ,    (,       , ,    )      ,    (,    ,      , ,  ,  )       .
                      ,          .
       ,        ,              ,    .
      ,               ,         ,    .
        ,                    .
     ,        ,    .             , ,             ,        .
      ,        .                     .   , ,  5,000 . .  ,       5,000 . .   ,    ,     5,000 . .    .
        ,            .
    , ,                        .      ,                      .   ,     ,           ,    ,     .         ( ..  :  . --: , 2007).
          ,       ,               .     ,      ,                .  ,        ,      ,    .
      ,     ,      ,   . ,   ,        250 . .      , ,          ,   .       , ,   1,000 . .
      ,                   ,                 ,          , , 500  1,000 . .     ,          .
      ()   ,         .          ,   ,        ,      ,   (www.denisredit.ru).
       , ,  ,          (,    ,  . ),      ,        ,      . :
    ()          ;
    (b     .
        ,         . ,        ,     ,         ,      .


     3.   


        ,    ,       ,    . ,    ,      .      ,       ,      (Statements of Standard Accounting Practice)    (The Accounting Standards Board)       ,      (Financial Reporting Standards).         (SSAPs)     (FRSs):
    SSAP 1    
    SSAP 2     
    SSAP 3   
    SSAP 4   
    SSAP 5  
    SSAP 8         
    SSAP 9 -    
    SSAP 12   ()
    SSAP 13    -  - 
    SSAP 15     
    SSAP 17  ,     
    SSAP 18  ,    
    SSAP 19   
    SSAP 20   
    SSAP 21          
    SSAP 22   ( )
    SSAP 24    
    SSAP 25     
    FRS 1     
    FRS 2    
    FRS 3     
    FRS 4 
    FRS 5    
    FRS 6    
    FRS 7         
    FRS 8     ,    


     4.   


              .      :
    -
     
     
     
    
      
      ()    
      , ,  ,        ,         .

-

    -   ,   ,      .   :
        ,    -
     
    ,       
            ,    
         
     
     -
     , ,    
       -      :     ,    .   ,             .  -         .
    ,   -     (     ).    ,            ,    .         ,       -.      -    ,   .        .

 

         .     :
       -,  ,     .
         , ,    .
            ,     .

 

         ,          .         ,   ,    .
         , :
            ;
     ,     -            ;
      .
    ,    -     ,         .

 

          ,          .       ,    ,    .      ,   ,  ,         ,        ,     .

  

      ,             .     ,      1957  ,       ,      .      .      :
     ( )  ,    ,     
      (   )
     
       
    
    


     5.  



    5.1  


           INTERFINANCE ( *  )   (www.denisredit.ru),                 (Recommended Retail Price)         .      .        .   ,        ,   ,  ,   .
      ,       ,  ,        .      ,   - /         .


    5.2     ( )


       , !
              ,
      !
 
        ( )  ,     .   ,      ,      ,     .
        ,          .       :       .


     6.   /    


       (EU)           .   ,    ,   .   ,         .


    6.1   


         ,     ,   -  ().
           (  )      (       ,    ).        ,       .     .
             ,       ,     . , ,      ,   ,     .
      ,       .      .


    6.2     


      ,      -    . -    -.          .  -,          .
    ,             -         ,      ,      .
    
           .       ,    .
    
          (Chapman & Vernnon),       . 23        T.  ( )  (T.Gascoyne (Office Equipment) Ltd), 22  , , , YS2 3FD.       ,    .    56713.     17.5%,         3684129.
    150   A4  5.00 . .   (  10%)
    50  A3  7.50 . .   (  10%)
    300       64    (  5%)
    250      90    (  5%)
    1     4   175 . . (  20%)
    2     3   125 . .  (...


   .     .          -    "":
http://www.litres.ru/denis-shevchuk/mezhdunarodnyy-uchet-msfo/?lfrom=15465955

