786.финансовый учет теория, практика, отчетность...
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Transcript of 786.финансовый учет теория, практика, отчетность...
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ST. PETERSBURG STATE UNIVERSITY
SCHOOL OF MANAGEMENT
Dmitri L.Volkov
FINANCIAL ACCOUNTING:THEORY, APPLICATION, AND REPORTING
Publishing Houseof St.Petersburg State University
2006
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2006
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336 65.26 67
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ISBN 5-288-03875-9
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65.26
ISBN 5-288-03875-9 . . , 2006 , 2006
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.................................................................................... 17
I. ................... 21
1. : , , ......................................................... 22
1.1. ........................... 221.2.
.................................................... 231.3. ............................ 261.4. .................................... 271.5.
.......... 291.6.
....................... 34
2. ........................................ 382.1. .. 38
. . . . ().
2.2. , ......... 42
2.3. .................................................... 46 . . .
2.4. . ..................................................... 48
2.5. . ....................... 51
2.6. ................ 53 . .
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3. . .................................................. 603.1. ,
... 60 . .
3.2. ................................... 64 , . . .
3.3. .................................. 81 . .
3.4. - () .............. 87 - (). - ()
3.5. : , , .......... 95 . .
4. : .......................................................... 1054.1. .....................................1054.2. .......107
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4.3. ...........117 . .
4.4. ...........................................127 . . .
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. . IAS 8
4.5. ............................137 . . . :
5. : ...... 1485.1. .......................148
. . (). . .
5.2. ............155 . . . . .
6. .............................................. 1636.1.
....................................1636.2.
...................................................181 .
6.3. ...................................................195 . . . () .
7. . .................................. 2167.1. ............................2167.2. ..........221
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7.3. ............225 . . .
7.4. ........240 . .
7.5. .........247
7.6. ................................250 . . ()
II. .............................................. 261
8. . ......................... 2628.1. ........262
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8.2. .................268 . . . (). , . .
8.3. :, , ...........................................291 . - .
8.4. ...........................................302 .
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9. ............................................. 3179.1. ....317
. . . . . .,
9.2. ..................327 . (). .
9.3. ........................340 . .
9.4. ............................................353 .
9.5. .......................369 . . () .
10. ............................. 37910.1.
................................379 . . . . .,
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10.2. ............384 .
10.3. .....................38610.4. -,
- () ................392 . .
11. - .... 40111.1.
- ...........401 . , -. - . , - . -
11.2. ........411 - . . : . : .
11.3. - .........................................................428 -. () . () . -
12. , ............................................ 46012.1. :
..............................460, . ,
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12.2. .............468 . . . .
12.3. ..........494 . . .
12.4. .............508 . 90
13. .................................. 51313.1. ,
...................................513 . ,
13.2. ........................516 . . .
13.3. ... 543 , . ,
14. ............................ 55214.1.
..................................................55214.2. .......554
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14.3. : .................................557 . ( ).
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().
14.4. , ............................................564 : , . ,
14.5. ...............................570 , . .
15. .............. 57915.1.
.............57915.2.
. .............582 : . . . .
15.3. . ......611 : . . ( ). .
....................................................................630
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Contents
Preface ........................................................................... 17
PART I. GENERAL PART OF FINANCIAL ACCOUNTING .............. 21
Topic 1. Nature of Financial Accounting .............................. 221.1. Definition of Financial Accounting ...................... 221.2. Users of Accounting Information
and Types of Accounting ................................... 231.3. Structure of Financial Accounting ........................ 261.4. Objectives of Financial Accounting ...................... 271.5. Basic Elements of Financial Statements ................. 291.6. Financial Statements as a Result
of Financial Accounting ..................................... 34
Topic 2. Models of Financial Accounting ............................. 382. 1. Main Approaches to Financial Accounting Theory
and Practice ..................................................... 382.2. Factors that Determine Differences
in National Accounting Models ........................... 422.3. Comparative Development Patterns
of National Accounting Systems ......................... 462.4. C.Nobess Accounting Classification .................... 482.5. International Accounting Harmonization.
International Accounting Standards .................... 512.6. Russian Model of Financial Accounting ................. 53
Topic 3. Fundamentals of Financial AccountingOrganization. Accounts and Double-Entry AccountingRecording Process ................................................... 603.1. Financial Accounting Process: Legal Foundation,
General Rules and Responsibilities ....................... 603.2. Accounts of Financial Accounting ........................ 643.3. Double-Entry Accounting Recording Process ......... 81
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3.4. Trial Balance .................................................... 873.5. Other Rules of Bookkeeping: Document Turnover,
Accounting Books and Forms of Bookkeeping,Accounting Control ............................................ 95
Topic 4. Principles of Financial Accounting:Overview of Principles and Assumptionsof Accounting Policy .......................................... 105
4.1. Overview of Accounting Principles ..................... 1054.2. Economic Entity Assumption ............................. 1074.3. Going Concern Assumption ............................... 1174.4. Assumption of Accounting Policy Consistency ...... 1274.5. Accrual Basis of Accounting Assumption ............. 137
Topic 5. Principles of Financial Accounting:Requirements to Accounting Policyand to Financial Reporting ...................................... 1485.1. Requirements to Accounting Policy .................... 1485.2. Requirements to Financial Reporting ................... 155
Topic 6. Balance Sheet ................................................... 1636.1. Usefulness of Balance Sheet
and Main Principles of Its Preparation ................ 1636.2. Classification of Balance Sheet Elements ............... 1816.3. General Plinciples of Balance Sheet Valuations ...... 195
Topic 7. Income Statement. Incomes and Expenses .............. 2167.1. Structure of Income Statement .......................... 2167.2. Definition and Classification of Incomes
and Expenses ................................................... 2217.3. Incomes from Ordinary Activities (Revenue) ........ 2257.4. Expenses that Arise in the Course
of Ordinary Activities ....................................... 2407.5. Exposure of Profit on Sales
in the Income Statement ................................... 2477.6. Other Revenues and Gains,
Other Expenses and Losses ................................ 250
PART II. MAIN DIRECTIONS OF FINANCIAL ACCOUNTING ....... 261Topic 8. Accounting for Cash, Receivables, and Payables.
Cash Flow Statement ............................................. 2628.1. Accruals and Cash Flows .................................. 2628.2. General Rules of Accounting for Receivables
and Payables .................................................... 268
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8.3. Importance and Usefulnessof Cash Flow Statement, Cash Baseof the Statement, Classification of Cash Flows ....... 291
8.4. Methods of Preparation of Cash Flow Statement .... 302
Topic 9. Accounting for Property, Plant, and Equipment....... 3179.1. Definition, Recognition and Valuation
of Property, Plant, and Equipment ...................... 3179.2. Acquisition of Property, Plant, and Equipment ...... 3279.3. Depreciation of Property, Plant, and Equipment .... 3409.4. Additions, Repairs and Revaluation
of Fixed Assets ................................................ 3539.5. Dispositions of Property, Plant, and Equipment ..... 369
Topic 10. Accounting for Intangible Assets ......................... 37910.1. Definition, Recognition and Valuation
of Intangible Assets ........................................ 37910.2. Amortization of Intangible Assets .................... 38410.3. Accounting for Goodwill .................................. 38610.4. Accounting for Research
and Development Costs .................................... 392
Topic 11. Accounting for Inventory ................................... 40111.1. Definition, Recognition and Classification
of Inventory .................................................. 40111.2. Acquisition of Inventory .................................. 41111.3. Valuation of Inventory .................................... 428
Topic 12. Calculation of Costs and Accounting for Sales ........ 46012.1. Definition and Classification of Costs ................. 46012.2. Calculation of Manufacturing Costs.
Cost Allocation .............................................. 46812.3. Methods of Cost Calculation ............................. 49412.4. Accounting for Sales ....................................... 508
13. Accounting for Financial Investments ................... 51313.1. Definition, Recognition and Accounting Unit
of Financial Investments .................................. 51313.2. Valuation of Financial Investments ................... 51613.3. Gains and Losses on Financial Investments .......... 543
Topic 14. Accounting for Liabilities .................................. 55214.1. General Classification of Liabilities ................... 55214.2. Operating Liabilities ....................................... 554
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14.3. Financial Liabilities: Definitionand Classification ........................................... 557
14.4. Borrowing Costs ............................................. 56414.5. Different Types of Financial Liabilities:
Peculiarities of Accounting .............................. 570
Topic 15. Calculation of Net Incomeand Accounting for Equity ....................................... 57915.1. General Model of Net Income Calculation ............ 57915.2. Role of Income Taxes in Net Income Calculation.
Accounting for Income Taxes ............................ 58215.3. Definition and Classification of Equity Capital.
Statement of Changes in Equity Capital .............. 611
Bibliography .................................................................. 630
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1 2 3 4
,
:
, ,
,
:
,
:
,
:
:
()
, ,,
Copyright & A K-C
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6.
6.2
3.
4. -,
-
1 2 3 4 5 6
( )
,
( )
( )
( )
1 2 3 4
1 2 3 4 5 6
: ( )
:
( )
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6.1.
6.2
5.
1 2 3 4 5 6
: ( )
:
( )
:
-,
-
:
-
, -
,
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6.
6.2
6.
:
,
, () -
,
1 2 3 4 5 6
()
(,)
:
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6.1.
6.2
1 2 3 4 5 6
,
:
()
(,
)
:
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6.
6.2
7.
1 2 3 4 5 6
:
,
,
:
1 2 3 4
:
:
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6.1.
6.2
1 2 3 4
:
:
:
:
:
:
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6.
6.2
9. 2
2 8 5 ( ) .
1 2 3 4
:
,
:
:
,
:
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181
6.2.
6.2
10.
6.2. : (noncurrent assets; fixed assets),
( , , ) - , ;
(current assets), (, -
1 2 3 4
:
1 2 3 4 5 6
: ( )
( )
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182
6.
, , - ), - (-, 12 - ), .
(property, plant, and equipment; plant
assets; tangible fixed assets) - , - : () , ; () , . . - 12 - , 12 ; () - ; () - () .
, , - , - , , , , - , , - , , - . : (, - ); - ; , (, ).
(construction in progress)
- ( , - ) -
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6.2.
- , , , , , , - , - (-, - , - , .).
(intangible assets)
, : () - (-) ; () (,) ; () - , - ; () - , . . - , 12 , 12 ;() ; () () ; () - , - (, -, , (-) , ..).
( - ), - , - , ; , ; - ; - , - ; . - (, -
Copyright & A K-C
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184
6.
, () - () ).
- , 14/2000 - , -,- ( ). - 17/02, - , -, , - ; - , [ 17/02, . 2]. , - (know-how).
(invest-
ments in leases) , ( , ) .
(investments) -
, , () , - . (long-term investments) , (short-term investments) .
:
, () . -
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185
6.2.
3, 4 - ;
, 12 , , , - ;
, , , .
- (deferred tax asset), - (deferred tax), , . 15 .
-:
- ;
, 12 ;
- .
3 . 105 - , () , , , .
4 . 106 - , (, ) - 20% - 20% -.
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6.
(inventory)
, -- , - , , , (, ), ( , ), ( -). , ( ), .
, (rawmaterials inventory) -, , , , . , :, , - , ,, , , , , , , .
(work in process) - (), (, ), , , .
- , , - , ( - ), , , - () - .
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187
6.2.
(finished goods inventory) -- , - , - , (-), - , .
(merchandise inventory) - , - .
(goods delivered) , - () , - (-).
(prepaid expenses) , - , (, ) . , , , - , - , - , , , ( , ), -, . .
- (refundable value-added tax) - -- , , . ., , - - .
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188
6.
(. receivables; . deb-
tors) . , 12 , -, 12 , . - .
(. accounts receivable; .trade debtors) , - , -, ( (), , . .).
(notes receivable) , , , .
(recei-vables from affiliated companies) -, () (- ).
() (called up share capital not paid) , - () () .
(advances to suppliers) - , - - .
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6.2.
(. other receivables; . other deb-tors) , - , - , , - ; , - . .; ; - - , ; - / ;, , , - ( ) , - - .
(cash) ,
(cashin hand), - (cash at bank).
: (. owners equity, stockholders
equity; . capital and reserves) , , .. , - . - ;
(noncurrent liabilities) , , ;
(current liabilities), 12 , 12 . .
(share capital; capital stock) -
-
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190
6.
() , - . () , - , .
- , - . -, 81 ().
, -
(1) (. additional paid-in capital; . share premium) - (, - ); (2) - (revaluationreserve); (3) , -.
(capital reserves) -
, - , , - .
( ) /
(retained earnings) () -, . . :() ( ) , 84 -
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191
6.2.
( ); () ( ) , 99 . (- ) 84 (- ). . , 99 - 84 - ( ).
-, - - ( , , - , .). - ( , - .), - -, (- ) , -. , -, , - ( , ).
- , - - -, - ( - ), .
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6.
- , - , .
- , - - - - , - ( -), .
(debt; loans payable)
.
[, . 42, 1 (. 807818)] () - () , , () . , , . (note), () (- ) . - (bond, debenture), , , , - -
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6.2.
. .
[ , 2 (. 819821)] () () , , .
- , . , , - . -, , - - .
-
(deferred tax liabilities), - , - , -. 15 .
(payables) -
. (. accounts payable; .
trade creditors) , - , - , , .
(commercial paper; notes payable) , , -, ,, .
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194
6.
- (payables to affiliates) -, - () ( ).
(salariesand wages payable) , , , , - , - .
(taxes payable) , - ,, .
(advances from customers on contracts) , - .
(other payables) , , . , - ; - ( , -); , , .
()
(dividends payable) -
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6.3.
, , .
(unearned revenue; deferred inco-me) , , . - , .
(provisions for liabilitiesand charges) , . - , , ; ; ; ; - -; - ; , ; ; , -, .
6.3.
, . . -
, - . ( ) -: ( - ), - ( - ), - ( )., , - .
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6.
, . :
; ; () -
; (-
); , -
() .
, , ,
-, ( , ).
:
(. 6.3), , .
5 , () - (). , .
=
,
()5
+
,
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6.3.
6.3
,
,
1 2 3 4 5
, ,
, ,
()
,
, ,
6
6 5/01 - , . -, , -- , - - , -- , , , ( ) ..
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198
6.
6.3
: [ 5/01, 6/01, 14/2000, 19/02].
, . 6.3, , .. . , , -, .
, , , -
, , - , ,, , , .
, , .
1 2 3 4 5
,
7 8
,
,
7 , - , , - ; ; .
8 , , - , -, .
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6.3.
. -, , , - , ( , , - () , - , , -, . .), - ( , - ). -- , - , - .
, ()
, () , -, () , . , , [ 1995, . 34; 1998, . 15].
, (-)
, (), - .
, -, , . - .
, , - () -
, , - () -, :
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200
6.
, . , - , - , -. ;
, - . - , ,.. , - .
, 200 . 100. Y. ?
, , Y , 10 . -, Y -: 100 10 = 1000. , 1000 ., 1000/200 = 5. . .
, Y , , , . - Y , . - , - , , - / , , -, . , - : - 4. , , , , 2004 = 800.
-
- , ,
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201
6.3.
, . , -, : - , - ; - , , - , ; .
, . ; , , , .
.
(amortization,depreciation, depletion9). - , , . - :
; ; .
9 - , . amortization , . depre-ciation, ( ), depletion. , .
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6.
, . . ( /10) .
, .
- () . , , : , , , . - , - [, 1999, .74].
- , . . -, . , - , - , ( 11
). -
, . - .
10 () - .
11 , , - , , , .
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203
6.3.
-, , , . , , , , . , . . , - - -. , , . , , - - - (), , [ , .75].
-, , . , . ,, , ? , , , . , - , , , , . , ( -) - 8 120 . ( ), , . , - : / - , -
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204
6.
, , , - , , . , . . , - .
-, - , . , , [,2001, .335].
- , -. , , - , IAS US GAAP. - (). , - (matching principle) - .
(allocating) , -, , , - (., .: [Epstein,2000, p. 244; Delaney, 2000, p. 330332]).
()
: () - (-) .
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6.3.
.
16 [IAS16] . , (bench-mark treatment), , , , - . , , - (allowed alternative treatment). .
- , - , - . . , . , - , - , , - , -. , .. , - ( - - ) , .
[6/01] ( ) () - .
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6.
, , , , () .
. , , - , .
- -. , , - . , , - , - .
- - .
, -
, ( , , - , , , , - , , ,- , - ), , [ 3/2000, . 4]. , .
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6.3.
(-) , .. (-). () () ( - ). , , (), .
, , - . - .
1. , , . . , () , 12:
.
=
, (6.1)
.
() ;
(),
;
(-
) ( ).
, -, , , -- , (), . - () .
12 , .
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6.
2. , - , - , . () :
.
=
.
, (6.2)
.
- ( ).
() : - , , , - , ( - ) , , - - (), . , -, , -, , , .
, - , ,.. , , , - , , - - .
(), , ,
Copyright & A K-C
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209
6.3.
, () (-) . (-) (), 2, (), . , - , , (-) .
-
(allowance for uncollectibles) - , , - [ 1998,. 70]. (bad debt) - , , , .
- , - , , . . . , - , . , , , - , .
.
(percentage-of-sales method). , , . - -
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6.
. , - 2% , 10 ., - 200 .. (10000000 0,02).
(aging method). - - , , - . - , . , , . - . 6.4.
6.4
. - -.
,
30 3090 90
2 000 000 560 000 400 000 2 960 000
0,5% 3,0% 20,0%
10 000 16 800 80 000 106 800
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6.3.
() - .
, : - . , - , - , - -, .
, - - , - (lower of cost or market). - ().
. -
19/02 , - , - , - , -, . - , - , ( ), .
- :
- ;
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6.
- ;
, .
, - , :
, , ;
- ;
. .
, - , - - . , - , - . - [ 19/02, . 3738].
- .
- , , - , () , -
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6.3.
. - - , [ 5/01, . 25]. - 11.
, 6
: ; ;
;
() ;
; : ; ; ; ;
;
( ) : ; ;
() : ,
;
;
; ; ; ;
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6.
;
;
;
; :
() ;
;
: ;
;
() ;
();
, ()
() ( ) , : , ,
1. ?2.
?
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215
3. ? - .
4. ?
5. , -? ? ?
6. , : () ; () (-) ; () (-); () , - () ?
7. , -, () , , ?
8. - ?
9. ??
10. ?
11. () ? ?
12. ? ?
13. - , ? ?
14. ? - ? ?
15. - ? - ?
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216
7
.
7.1. .7.2. .7.3. .7.4. .7.5.
.7.6. .
7.1. (.: income statement,
statement of earnings; .: profit and loss statement) , .
: (1) - ; (2) , , , - ( ) - .
: - (capital maintenance approach, or change in equityapproach) (transaction approach).
- - ( ) - -
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217
, . , -, - (, -, ), , ( -, . .).
, , 1 20 000 .., 31 36 000 . . : (1) 4000 ..; (2) 8000 .. ( ). 12 000 .. , - , . 7.1.
7.1
,
, . - , , ,
, 31 36 000
() , 1 20 000
16 000
(+) , 4 000
( ) (8 000)
= 12 000
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7. ,
- : ( ), ( - , - . .). , , , - - ( ) . , .
. , - . - . -, , - (single-step income statements) - (multiple-step income statements).
-, : . ( ) .
-, , .
, , . 7.2.
, - (.:[ 4/99, . 23]). , -
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219
7.1.
[ 2003] .7.3, , - , . - . : () - - , , , ; () , - . 15 - .
7.2
,
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7. ,
7.3
1 2 3 4
() , , ,
( , )
, , , ( ) ( )
( ) ( )
( ) ( )
()
( ) ( )
( ) ( )
( ) ( )
()
( ) ( )
()
.
()
()
()
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221
7.2.
7.2.
9 [ 9/99] 10 - [ 10/99] . , - IAS:
(income) - (, ) / , - , - ( );
(expenses) - (, ) / , , - (- ).
() () . (), - () , - .
-, (), - () . - () , .7.4. () (), () , ( - ) - ( ).
-, (), - () - (.7.5). () - () , (-
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222
7. ,
). , - , , , ( ) - -, ( ).
7.4
(), ()
7.5
(), ()
-
, , ,
;
- ,
,
. .;
- ,
.
-
,
, . .
-
, ,
, ;
-
,
, , ;
- .
-
, ,
; ,
-
, , .
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223
7.2.
-, (), () (. 7.6). () .
1. () () ,. - () .
2. IAS - , - . IAS , - -: , / ., (), - ( ). (), ( ). - , ( , ). , - , . , , ( ). IAS: () , - () , () (IAS), - ( IAS).
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224
7. ,
7.6 (),
()
-, ( ) , - ( ). - () , ,, ( ); , - ( ).
-, () :
; , , , : () -
; () ; () .
-
, ,
-
()
( ,
,
. .);
-
()
,
();
-
, ,
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225
7.3.
7.3. (revenue) -
, , , .
, IAS, . IAS (ordinary activities) -, () , - .
- (. sales, sales revenue; .turnover), (rent, rental revenue)1; - , (royalties)2, ; (divi-dends) , 3; - (interest)4 . . , , - ( ) , , , - -, -, , , , .
1 , ( ) .
2 , , , .
3 , .
4 .
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7. ,
, - , / . , , , .
: ,
? ? ( )
? 1.
, (. 7.1).1. , -
() , :
() , - () - ;
() , , (, , ) ( ) .
2. , - () , :
() (), . - ( ) , - ();
() (-), , -
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227
7.3.
(), - . ( ) , - ().
. 7.1.
, () , - . 424 - 5, 6, - ,
5 . 424 , (. 1); -, , , , (. 3).
6 . 567 . , , , .
/
,
(),
( )
()
Copyright & A K-C
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228
7. ,
a b10
50 B
1.
=
10 000
5.
=
50 000
2.
40 000
4.
20 0003.
45 000
. .
10 . - 50 . (. 7.2).
. 7.2.
- 1000 . . ( 10 . = 10 1000 = 10 000 ). - 1000 . ( 50 . = 50 1000= 50 000 ). 10 . 50 . , 45 000 .(.. 4500 . , 900 . ). : 2000 . - ( 10 . 10 2000 = 20 000 ); 800 . (. . 50 . 50 800 = 40000 ). (, , , ..). :
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7.3.
(1) ;(2) ,
;(3) ( ) .-, .
: - (. . ) (. . ). .
1. , , - ( ). 40 000 .( 62 90).
2. ( -, ), . . . 7.2 2. , - , . . 2000 . 20 000 . ( 62 90).
-, , () . : (.. ) - (. . ). - .
1. - , . -, -, . 20000 . ( 10 60).
2. , , , (-, . .)7. , .7.2
7 , - ( 90), ( 91 ).
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7. ,
4. - , , . . - 40 000 . ( 10 60).
-, , , . . - ( ) . , . 7.77.10.
7.7 1 ( 1 1)
7.8 2 ( 2 1)
/
1. () 40 000 62 90
2. ( )
10 000 90 43
3. () 30 000 90 99
4. 20 000 10 60
5. 40 000 60 62
6. 20 000 91 60
7. 20 000 99 91
( 99) 10 000 99
/
1. () 20 000 62 90
2. ( )
10 000 90 43
3. () 10 000 90 99
4. 20 000 10 60
5. 20 000 60 62
( 99) 10 000 99
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231
7.3.
7.9 3 ( 1 2)
7.10 4 ( 2 2)
4 ( 2 2) , , ( 2 4 . 7.2). , . , - . , ( ). , , 10 000. (. . 7.10).
/
1. , ( )
40 000 62 91
2.
10 000 91 10
3. 40 000 10 60
4. 40 000 60 62
5. 30 000 91 99
( 99) 30 000 99
/
1., ( )
10 000 62 91
2. 10 000 91 01
3. 10 000 08 60
4. 10 000 60 62
( 99)
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232
7. ,
2. , :
(), () [9/99, . 6.5];
, - , - [ , . 6.2];
c , , - , - ( ) [ , . 6.6]. , ( ), - , , .
.
-, ( ) IAS, - - IAS. , , -, , . () -, , , () , , (.: [IAS 18]).
-, , - ( ), - , - ,
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233
7.3.
. - : , - , ( - ) .
, , . .
1. , - ? - , , , [- 1998, . 80]. , , - ( ,, ), , -, :
8 , - [ 9/99, . 8];
, - [ 10/99, . 12].
2. , ? , , , [ 8/01].
8 () - .
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234
7. ,
3. - , [9/99, . 6.4]. , , , .
. , - -; ; .
[ 9/99, . 12],
- :
) , ;
) ;) ,
-. , , - , ;
) (, -) () - ( );
) , , .
, - , , - . - .
Copyright & A K-C
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235
7.3.
. , ., , , .
- IAS. IAS (.: [IAS 18]), - , - () ( ). . 7.11.
7.11
IAS 18
()
( )
-
,
,
-
( , ) ,
- ,
,
-
, , ,
-
,
,
-
-
, , ,
-
()
-
, ,
( , )
Copyright & A K-C
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236
7. ,
() () IAS , -: () (completed-cont-ract method), (- ) , (percentage-of-completion method). -. , , - .
,
- , , , , - , -, [ 9/99, . 13].
, - IAS :
IAS ( , ), : , , ;
IAS ( - , )9,
9 , IAS. , - , , , - ; - , , , , IAS, ; .
Copyright & A K-C
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237
7.3.
( (-), ). , , , , - .
, , . :
(input measures), - , , , -;
(output measures), - , , , - .
, - [IAS 11]:
(cost-to-cost method), .. () , - , - ;
(survey of work per-formed method);
(units-of-work-perfor-med method), .. () () , (, ).
, , , , , , . , , 7.1.
Copyright & A K-C
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238
7. ,
=
+==
= +
=1
1
11
1t
i
in
ti
i
t
i
i
t
i
i
t RP
CC
C
R , (7.1)
i = 1..., t...,n () ;
t ();
=
t
i
iC1
( ) ;
+=
n
ti
iC1
;
P ;
=
1
1
t
i
iR , -
. 7.12
/ 1 2 3
1. 112 500 157 500 33 750
2. ,
112 500 270 000 303 750
3. (
)
225 000 30 000 0
4. (. 2 + . 3)
337 500 300 000 303 750
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239
7.3.
- IAS . 375 000 .. . 7.12.
(R1) 125 000 .., -
(R2) 212 500 ..,
(R3) 37 500 ..,
. 7.13.
7.13
IAS , . , , (). .
, () ,
.50037)500212000125(000375750303
750303
;500212000125000375000300
000270
;000125000375500337
500112
3
2
1
=+=
==
==
R
R
R
/ 1 2 3
1. 125 000 212 500 37 500 375 000
2. 112 500 157 500 33 750 303 750
3. () 12 500 55 000 3 750 71 250
Copyright & A K-C
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240
7. ,
. , 3 30 000 . ., 120 000.. 2 15 000 . . = 375 000. . (270 000 . . + 120 000 . .). 1 12 500 . ., 2 27 500 ..= 15 000 . . + 12 500 . .
IAS - . (.: [ 2/94,. 1619]). 2/94 () , , . - -. - - , , . , , , / - . , - , , - (units-of-work-performed method).
7.4. (expenses) -
, -
Copyright & A K-C
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241
7.4.
, , , , . , - , - [ 10/99, . 5].
- , 10/9910, , 9/99 . .
1. , -, . , , , [ , . 6].
2. , - () , - , () . , - - , -- , , ( ) [ , . 6.1].
3. , - () , (), . (-), , , -
10 , IAS, , .
Copyright & A K-C
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242
7. ,
- (). - (), - , / - , - () , - (), . (), , , - () [ , . 6.3].
4. - , : () (), - [ , . 6.5];() , - , - [ , . 6.2]; () , , , - ( -) [ , . 6.6].
5. - , . , - , , [ , . 6.4].
-
: - .
- :
, , -, - ;
, - () - , , () . , ,
Copyright & A K-C
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243
7.4.
, , , .
- .
, , -, : (1) / -, (, ) / - ( , ); (2) -, () ( , ) - , / (), , ( , , , - ); (3) - , , , , , -, , -; (4) / -, / - ; (5) , - , , ( ) , , - ; (6) , - , ( ) - ; (7) .
, / , , - , - , -, , -, ()/ .
Copyright & A K-C
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7. ,
, , , , - , - .
, -, .
, , . , , , ; ; ( ); ; , - ; - , - ; ; () ( ) ; -; ; ; ; , - () , ; - ; .
- ( ) - ( 5) [ - 2003].
Copyright & A K-C
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245
7.4.
. : .
[ 10/99, . 16]:
-, , ;
; ,
-. , - -, , .
, -, , .
, - , - .
, , . - -, , . . .
. -, - . - - , (-
Copyright & A K-C
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246
7. ,
) (). , - . , . . , 9/99 . -, , , . , .
- - : ( ) - ( -) . , IAS.
- [ , .19]. :
( );
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