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9.2.3. :

(market approach) (regulatory approach). , , . . , , (, , . , ) , , . , ( ) ; - , , . , , , , , - , , , , .

1. , ( ) , , . . - , , , ( ) . ( ), , , , , . .

    1 , , (Financial Accounting Standards Board, FASB). (Generally Accepted Accounting Principles, GAAP), , , . . .

, ; (International Financial Reporting Standards, IFRS) (US GAAP). (International Accounting Standards Board, IASB) , 1 2001 . (International Accounting Standards Committee, IASC), (IASC 1973 .) 40 . ( ) , - . , () , US GAAP. [ ; , 1984 . . US GAAP IFRS , IFRS . (International Federation of Accountants, IFAC) , (Global GAAP), ( . IFRS US GAAP. ( 255 .)

IFRS US GAAP , - , (, .) , ; . (true and fair view): ( 30 , 160), . , .

. , ; , () ( .; [ ; ]). ; . , , . .: [, 2004, . 262320].

 

 

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