:

.
- -





.



.

.


.



AICPA 1939
FASB
1973
GAAP .1932


1

:
-1 1904


1917

-2 1926 .
-3 1929
:
. . .
-4 1933
49 90
79 22
.
-5 1938
320 250
-6 1952
2510 1450
196
22 .
-7 1957
104 40
1650 1200 .
-8 1962
1627 2101
83 48 45.
-9 1967
-10 1972
2

4347 59.
-11 1977
.

-12 1982
.
-13 1987
.
-14 1992
.

106 78 2600


IFAC
AICPA IMA
.IIA
-15 1997
.
-16 2002
.
) (90

.
-17 2006
.
,
,
. .


3

:
: .IFAC
: .IASC
: .IAPC
)(IFAC
,1977
155 118 ) (2.5
.


. .
.
:
. . . . .
.

:
-1 :

) (
.
-2 :

.
-3 :


.
-4 :



0

.
.

2.000.000 .
)(
29/6/1973 ) (IASC
) , ,
, , , , , ,
(

) . (IFAC

.
5

1982
))
((
41 .
2000
) (IASB
2001


2002 )) ((
) (SIC ))
(( ) (IFRIC

.
IASB
25
.
IASB
.
2001
0
0 .
0
0

,

) ( ISOCO
) (EFRAG
6

.
) ( ISOCO
) (EFRAG
.
:


,
/503/
.1997
.
.



.


/673 /
14 2001

.


.




:
7

.
:
0


.

-1

.

0

.
0

0
.
-2

0
.

0

.

0

.
8

-3
0
.
.
0
-4

0

0
-5


.
-6

0


0


-7
.
-8

0
- : .
0
. .
0

0
-9

0

0

-10
: .
0
.
0
.
0

0
.
.
0

1
2
7

Presentation of Financial Statements

Inventories
Cash Flow Statements

10

Construction Contracts

Income Taxes

Segment Reporting

Accounting Policies, Changes in

accounting estimates and errors
Events After the Balance Sheet Date

Property, Plant and Equipment

Leases

Revenue
( )
Employee Benefits
Accounting for Government Grants

and Disclosure of Government

Assistance

The Effects of Changes in Foreign

Exchange Rates

1
0
1
1
1
2
1
4
1
6
1
7
1
8
1
9
2
0
2
1

Borrowing Costs

2
3

Related Party Disclosures

Accounting and Reporting by
Retirement Benefit Plans
Consolidated and Separate Financial
Statements

2
4

2
7

Investments in Associates

Financial Reporting in
Hyperinflationary Economies
Disclosures in the Financial Statements

of Banks and Similar Financial

Institutions

Interests In Joint Ventures

11

2
6

2
8
2
9
3
0
3
1

3
2

Financial Instruments: Disclosure and

Presentation

3
3

Earnings Per Share

3
4

Interim Financial Reporting

3
6

Impairment of Assets

3
7

, Provisions, Contingent Liabilities and

Contingent Assets

3
8

Intangible Assets

3
9

Financial Instruments: Recognition

and Measurement

4
0

Investment Property

4
1

Agriculture

First-time-adoption of
international financial reporting
standards
Share-based payment

Business combinations
12

:
4

Insurance contracts

None-current assets held for sale

and discontinued operations
Explorations for and evaluation of
mineral resources
Financial instruments , disclosure

-1
Presentation of Financial Statements




.
-2
Inventories

0



.
-7
Cash Flow Statements

0




13

.

ACCOUNTING POLICIES, CHANGES IN ACCOUNTING
ESTIMATES AND ERRORS

0


.

-10
Events After the Balance Sheet Date
:
0

0
.

.
-11

.

.
-12
Income Taxes

.
14

-14
Segment Reporting

0
)

(
:
.0
.0
.
-16
PROPERTY, PLANT AND EQUIPMENT

.

.
.
-17
Leases

.

.
-18
Revenue

.
- 19 ) (
Employee Benefits
15

.
.
-20

Accounting for Government Grants and Disclosure of Government
Assistance

.
-21
The Effects of Changes in Foreign Exchange Rates

.
-23
Borrowing Costs

.
-24
Related Party Disclosures

.
-26
Accounting and Reporting by Retirement Benefit Plans

.
16

-27
Consolidated and Separate Financial Statements

.
-28
Associates in Investments

.
-29
Financial Reporting in Hyperinflationary Economies

.
.

0

Disclosures in the Financial Statements of Banks and Similar

Financial Institutions

.
0
Interests In Joint Ventures

17

.
-32 :
Financial Instruments: Disclosure and Presentation

0
.

.
-33
Earnings Per Share

.
-34
Interim Financial Reporting

.
-36
Impairment of Assets

.

.

)
( .
.
18

-37 , Provisions,
Contingent Liabilities and Contingent Assets

.
.
-38
Intangible Assets

. 38


.
-39 : Financial
Instruments: Recognition and Measurement
32

.
-40
Investment Property

0
.
) : ( )
0
(
.
:

.
-41
Agriculture

.
19

IFRS 1 First-time Adoption

of International Financial Reporting Standards
:


.


.
IFRS 2
Share-based Payment

.
IFRS 3
Business combinations


.
IFRS 4
Insurance Contracts

0
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations

0
IFRS 6
Exploration for and Evaluation of Mineral Resources

0

IFRS 7
Financial Instruments: Disclosures
20

0
.

21