анализ финансовых и банковских операций лекция №1

Download анализ финансовых и банковских операций   лекция №1

If you can't read please download the document

Upload: rosvertol

Post on 16-Apr-2017

7.875 views

Category:

Documents


4 download

TRANSCRIPT

No Slide Title

1. : - ()

1. () . 2. .3. .4. - .

1

()

- () , .

. , ( , ), 67 22 2003 . ( 2010 ) 66 2 2010 . ( 2011 ).

1. 13 2008 . 128 , .2. 11 2010 . 41 , .3. 12 2009 . 2332- , .

1 - ( 1);2 - ( 2);3 . : ) ( 3); ) ( 4); ) ( 6);4 - , ; 5 - ;6 - , .

, :1) - ;2) , , , , , , , , ; 3) ( , ) ( ) 50 , , 20 . ;4) , .


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

( 2) () . , , , .

( 3) , () ( ), , , , () .


( 4) ( ) , , ().

( 6) , , () , , , , .

: , , , , , , , , .

, , . , , , .

() 2001 - IAS - (International Accounting Standards), (International Accounting Standards Committee, IASC), 1973 . 100 . 2001 IFRS (International Financial Reporting Standards) - International Accounting Standards Board (IASB).

GPGAAP - Generally Accepted Accounting Principles - () , (GAAP US).SSAP Statements of Standard Accounting Practice ( ) FRS Financial Reporting Standards ( ).SSAP FRS , , (GAAP UK).

GAAP (GAAP UK) , . 2001 . () (GAAP US ) , 2001 . GAAP .

2004 , , 2010 : 1) (, , , ..); 2) , ; 3) .

27 2010. 208- , , , () - , ().

( ) , - . - , .

:1. 3 .2. 24 .3. 27 .4. 28 .5. 31 .

1. 27 2010 . 208- .2. 30 1996 . 112 ( 27).3. 20/03 ( 31).4. 11/08 ( 24).

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

2

, . () - , . , . .

- ( ), , . , - , .

1. 3. 3. .1300 1. . 11004. 2. 4. .14005. 2. .1200 5. .1500 .1600 .1700

.1110 .1120 .1130 - .1140 ().1150 .1160 .1170

.1210 .1220 .1230 ().1240 .1250 .1260

.1310 , .1320 .1340 ( ).1350 .1360 ( ).1370

(. 12 .).1410 .1420 .1430 ().1450

( 12 .).1510 .1520 .1530 .1540 ().1550

3

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

.2110 .2120 () .2100 .2210 .2220 () .2200

.2310 .2320 .2330 .2340 .2350 () .2300

()

.2410 .. () .2421 .2430 .2450.2460 () .2400

1 - () .2100 [. 2110 2120]2 - () .2200 [. 2100 2210 2220]3 - () .2300 [. 2200 + 2310 + 2320 2330 + 2340 2350]4 - () .2400 [. 2300 2410 (+) 2430 + () 2450 + 2460]

(.2110) (. 2120), (. 2100) ( (.2200) () (.2300) (.2400)

4 -

1. .2. .3. .

:1 ;2 ;3 .

:1 ;2 .

:1 ;2 ;3 () .

() () () ()

- , . :- ;- ;- , .

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

() , .

() .

() , , . , .

() - () .

- () .

, ( ) - .