{"article_list":"\r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/156\/\">\u041c\u0421\u0424\u041e 39 (IAS 39)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IAS) 39 \"\u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u042b\u0415 \u0418\u041d\u0421\u0422\u0420\u0423\u041c\u0415\u041d\u0422\u042b: \u041f\u0420\u0418\u0417\u041d\u0410\u041d\u0418\u0415 \u0418 \u041e\u0426\u0415\u041d\u041a\u0410\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u041d\u0430\u0438\u043c\u0435\u043d\u043e\u0432\u0430\u043d\u0438\u0435 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/156\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/157\/\">\u041c\u0421\u0424\u041e 40 (IAS 40)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IAS) 40 \"\u0418\u041d\u0412\u0415\u0421\u0422\u0418\u0426\u0418\u041e\u041d\u041d\u041e\u0415 \u0418\u041c\u0423\u0429\u0415\u0421\u0422\u0412\u041e\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0426\u0435\u043b\u044c 1. \u0426\u0435\u043b\u044c \u043d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0433\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/157\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/80\/\">\u041c\u0421\u0424\u041e 1 (IFRS 1) \t<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 1 \"\u041f\u0415\u0420\u0412\u041e\u0415 \u041f\u0420\u0418\u041c\u0415\u041d\u0415\u041d\u0418\u0415 \u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0425 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422\u041e\u0412 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/80\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/111\/\">\u041a\u0418\u041c\u0424\u041e 1 (IFRIC 1)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041a\u0420\u041c\u0424\u041e (IFRIC) 1 \"\u0418\u0417\u041c\u0415\u041d\u0415\u041d\u0418\u042f \u0412 \u0421\u0423\u0429\u0415\u0421\u0422\u0412\u0423\u042e\u0429\u0418\u0425 \u041e\u0411\u042f\u0417\u0410\u0422\u0415\u041b\u042c\u0421\u0422\u0412\u0410\u0425 \u041f\u041e \u0412\u042b\u0412\u041e\u0414\u0423 \u041e\u0411\u042a\u0415\u041a\u0422\u041e\u0412 \u0418\u0417 \u042d\u041a\u0421\u041f\u041b\u0423\u0410\u0422\u0410\u0426\u0418\u0418, \u0412\u041e\u0421\u0421\u0422\u0410\u041d\u041e\u0412\u041b\u0415\u041d\u0418\u042e \u041f\u0420\u0418\u0420\u041e\u0414\u041d\u042b\u0425 \u0420\u0415\u0421\u0423\u0420\u0421\u041e\u0412 \u0418 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/111\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/81\/\">\u041c\u0421\u0424\u041e 2 (IFRS 2)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>(\u0432 \u0440\u0435\u0434. \u043f\u043e\u043f\u0440\u0430\u0432\u043a\u0438, \u0443\u0442\u0432. \u041f\u0440\u0438\u043a\u0430\u0437\u043e\u043c \u041c\u0438\u043d\u0444\u0438\u043d\u0430 \u0420\u043e\u0441\u0441\u0438\u0438 \u043e\u0442 17.12.2014 N 151\u043d) (\u0441\u043c. \u0442\u0435\u043a\u0441\u0442 \u0432 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0435\u0439 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438) \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043e \u0421\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435 \u043c\u0435\u0436\u0434\u0443 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435\u043c (\u0438\u043b\u0438 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/81\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/102\/\">\u041c\u0421\u0424\u041e 15 (IFRS 15)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 15 \"\u0412\u042b\u0420\u0423\u0427\u041a\u0410 \u041f\u041e \u0414\u041e\u0413\u041e\u0412\u041e\u0420\u0410\u041c \u0421 \u041f\u041e\u041a\u0423\u041f\u0410\u0422\u0415\u041b\u042f\u041c\u0418\" \u0426\u0435\u043b\u044c 1. \u0426\u0435\u043b\u044c\u044e \u043d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0433\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/102\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/101\/\"> \u041c\u0421\u0424\u041e 14 (IFRS 14)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 14 \"\u0421\u0427\u0415\u0422\u0410 \u041e\u0422\u041b\u041e\u0416\u0415\u041d\u041d\u042b\u0425 \u0422\u0410\u0420\u0418\u0424\u041d\u042b\u0425 \u0420\u0410\u0417\u041d\u0418\u0426\" \u0426\u0435\u043b\u044c 1. \u0426\u0435\u043b\u044c \u043d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0433\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430 \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/101\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/100\/\">\u041c\u0421\u0424\u041e 13 (IFRS 13)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 13 \"\u041e\u0426\u0415\u041d\u041a\u0410 \u0421\u041f\u0420\u0410\u0412\u0415\u0414\u041b\u0418\u0412\u041e\u0419 \u0421\u0422\u041e\u0418\u041c\u041e\u0421\u0422\u0418\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0426\u0435\u043b\u044c 1. \u041d\u0430\u0441\u0442\u043e\u044f\u0449\u0438\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442: ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/100\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/99\/\">\u041c\u0421\u0424\u041e 12 (IFRS 12)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 12 \"\u0420\u0410\u0421\u041a\u0420\u042b\u0422\u0418\u0415 \u0418\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0418\u0418 \u041e\u0411 \u0423\u0427\u0410\u0421\u0422\u0418\u0418 \u0412 \u0414\u0420\u0423\u0413\u0418\u0425 \u041f\u0420\u0415\u0414\u041f\u0420\u0418\u042f\u0422\u0418\u042f\u0425\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/99\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/89\/\"> \u041c\u0421\u0424\u041e 10 (IFRS 10)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 10 \"\u041a\u041e\u041d\u0421\u041e\u041b\u0418\u0414\u0418\u0420\u041e\u0412\u0410\u041d\u041d\u0410\u042f \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u0410\u042f \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u042c\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0426\u0435\u043b\u044c 1. \u0426\u0435\u043b\u044c\u044e ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/89\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/88\/\">\u041c\u0421\u0424\u041e 9 (IFRS 9)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u043f\u043e\u0434\u043f\u0443\u043d\u043a\u0442 (a) \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u044c; \u043f\u043e\u0434\u043f\u0443\u043d\u043a\u0442\u044b (b) - (d) \u0438\u0437\u043b\u043e\u0436\u0438\u0442\u044c \u0432 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0439 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438: (b) \u0432 \u043a\u0430\u043a\u043e\u0439 \u043c\u043e\u043c\u0435\u043d\u0442 \u0432\u0440\u0435\u043c\u0435\u043d\u0438 \u0432\u0441\u0435 \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0440\u0438\u0441\u043a\u0438 \u0438 \u0432\u043e\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u044f, ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/88\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/87\/\">\u041c\u0421\u0424\u041e 8 (IFRS 8)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 8 \"\u041e\u041f\u0415\u0420\u0410\u0426\u0418\u041e\u041d\u041d\u042b\u0415 \u0421\u0415\u0413\u041c\u0415\u041d\u0422\u042b\"  \u041e\u0441\u043d\u043e\u0432\u043d\u043e\u0439 \u043f\u0440\u0438\u043d\u0446\u0438\u043f 1. \u041f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0435 \u0434\u043e\u043b\u0436\u043d\u043e \u0440\u0430\u0441\u043a\u0440\u044b\u0432\u0430\u0442\u044c \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044e, ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/87\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/85\/\">\u041c\u0421\u0424\u041e 6 (IFRS 6)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 6 \"\u0420\u0410\u0417\u0412\u0415\u0414\u041a\u0410 \u0418 \u041e\u0426\u0415\u041d\u041a\u0410 \u0417\u0410\u041f\u0410\u0421\u041e\u0412 \u041f\u041e\u041b\u0415\u0417\u041d\u042b\u0425 \u0418\u0421\u041a\u041e\u041f\u0410\u0415\u041c\u042b\u0425\" \u0426\u0435\u043b\u044c 1. \u0426\u0435\u043b\u044c\u044e \u043d\u0430\u0441\u0442\u043e\u044f\u0449\u0435\u0433\u043e \u041c\u0421\u0424\u041e (IFRS) \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/85\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/84\/\">\u041c\u0421\u0424\u041e 5 (IFRS 5)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u041c\u0415\u0416\u0414\u0423\u041d\u0410\u0420\u041e\u0414\u041d\u042b\u0419 \u0421\u0422\u0410\u041d\u0414\u0410\u0420\u0422 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0419 \u041e\u0422\u0427\u0415\u0422\u041d\u041e\u0421\u0422\u0418 (IFRS) 5 \"\u0414\u041e\u041b\u0413\u041e\u0421\u0420\u041e\u0427\u041d\u042b\u0415 \u0410\u041a\u0422\u0418\u0412\u042b, \u041f\u0420\u0415\u0414\u041d\u0410\u0417\u041d\u0410\u0427\u0415\u041d\u041d\u042b\u0415 \u0414\u041b\u042f \u041f\u0420\u041e\u0414\u0410\u0416\u0418, \u0418 \u041f\u0420\u0415\u041a\u0420\u0410\u0429\u0415\u041d\u041d\u0410\u042f \u0414\u0415\u042f\u0422\u0415\u041b\u042c\u041d\u041e\u0421\u0422\u042c\"  \u0421\u043f\u0438\u0441\u043e\u043a ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/84\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/82\/\">\u041c\u0421\u0424\u041e 3 (IFRS 3)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u043e\u0431\u044a\u0435\u0434\u0438\u043d\u0435\u043d\u0438\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u041e\u043f\u0435\u0440\u0430\u0446\u0438\u044f \u0438\u043b\u0438 \u0438\u043d\u043e\u0435 \u0441\u043e\u0431\u044b\u0442\u0438\u0435, \u043f\u0440\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c \u043d\u0430\u0434 \u043e\u0434\u043d\u0438\u043c \u0438\u043b\u0438 \u0431\u043e\u043b\u0435\u0435 \u0431\u0438\u0437\u043d\u0435\u0441\u0430\u043c\u0438. \u041e\u043f\u0435\u0440\u0430\u0446\u0438\u0438, \u0438\u043d\u043e\u0433\u0434\u0430 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/82\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/168\/\">\u041f\u041a\u0418 32 (SIC 32)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 32 \"\u041d\u0415\u041c\u0410\u0422\u0415\u0420\u0418\u0410\u041b\u042c\u041d\u042b\u0415 \u0410\u041a\u0422\u0418\u0412\u042b - \u0417\u0410\u0422\u0420\u0410\u0422\u042b \u041d\u0410 \u0412\u0415\u0411-\u0421\u0410\u0419\u0422\" \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 2007 \u0433.), - ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/168\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/167\/\">\u041f\u041a\u0418 31 (SIC 31)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u0440\u0435\u043a\u0440\u0430\u0449\u0430\u0435\u0442 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u0438\u0437\u0434\u0430\u043d\u0438\u0435\u043c \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u041c\u0438\u043d\u0444\u0438\u043d\u0430 \u0420\u043e\u0441\u0441\u0438\u0438 \u043e\u0442 21.01.2015 N 9\u043d \u0441\u043e \u0434\u043d\u044f \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0432 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/167\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/166\/\">\u041f\u041a\u0418 29 (SIC 29)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 29 \"\u0420\u0410\u0421\u041a\u0420\u042b\u0422\u0418\u0415 \u0418\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0418\u0418 - \u041a\u041e\u041d\u0426\u0415\u0421\u0421\u0418\u041e\u041d\u041d\u042b\u0415 \u0421\u041e\u0413\u041b\u0410\u0428\u0415\u041d\u0418\u042f \u041d\u0410 \u041f\u0420\u0415\u0414\u041e\u0421\u0422\u0410\u0412\u041b\u0415\u041d\u0418\u0415 \u0423\u0421\u041b\u0423\u0413\" \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/166\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/165\/\">\u041f\u041a\u0418 27 (SIC 27)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 27 \"\u0410\u041d\u0410\u041b\u0418\u0417 \u0421\u0423\u0429\u041d\u041e\u0421\u0422\u0418 \u0421\u0414\u0415\u041b\u041e\u041a, \u0418\u041c\u0415\u042e\u0429\u0418\u0425 \u042e\u0420\u0418\u0414\u0418\u0427\u0415\u0421\u041a\u0423\u042e \u0424\u041e\u0420\u041c\u0423 \u0410\u0420\u0415\u041d\u0414\u042b\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 8 \"\u0423\u0447\u0435\u0442\u043d\u0430\u044f ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/165\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/164\/\">\u041f\u041a\u0418 25 (SIC 25)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 25 \"\u041d\u0410\u041b\u041e\u0413\u0418 \u041d\u0410 \u041f\u0420\u0418\u0411\u042b\u041b\u042c - \u0418\u0417\u041c\u0415\u041d\u0415\u041d\u0418\u042f \u041d\u0410\u041b\u041e\u0413\u041e\u0412\u041e\u0413\u041e \u0421\u0422\u0410\u0422\u0423\u0421\u0410 \u041f\u0420\u0415\u0414\u041f\u0420\u0418\u042f\u0422\u0418\u042f \u0418\u041b\u0418 \u0415\u0413\u041e \u0410\u041a\u0426\u0418\u041e\u041d\u0415\u0420\u041e\u0412\" \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/164\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/163\/\">\u041f\u041a\u0418 15 (SIC 15)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 15 \"\u041e\u041f\u0415\u0420\u0410\u0426\u0418\u041e\u041d\u041d\u0410\u042f \u0410\u0420\u0415\u041d\u0414\u0410 - \u0421\u0422\u0418\u041c\u0423\u041b\u042b\" \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 2007 \u0433.), - \u041c\u0421\u0424\u041e (IAS) 8 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/163\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/161\/\">\u041f\u041a\u0418 12 (SIC 12)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043f\u0440\u0435\u043a\u0440\u0430\u0442\u0438\u043b \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0435 \u043d\u0430 \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u0438 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u0438\u0437\u0434\u0430\u043d\u0438\u0435\u043c \u041f\u0440\u0438\u043a\u0430\u0437\u0430 \u041c\u0438\u043d\u0444\u0438\u043d\u0430 \u0420\u043e\u0441\u0441\u0438\u0438 \u043e\u0442 18.07.2012 N 106\u043d \u0441\u043e \u0434\u043d\u044f \u0432\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0432 ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/161\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/160\/\">\u041f\u041a\u0418 10 (SIC 10)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 10 \"\u0413\u041e\u0421\u0423\u0414\u0410\u0420\u0421\u0422\u0412\u0415\u041d\u041d\u0410\u042f \u041f\u041e\u041c\u041e\u0429\u042c - \u041e\u0422\u0421\u0423\u0422\u0421\u0422\u0412\u0418\u0415 \u041a\u041e\u041d\u041a\u0420\u0415\u0422\u041d\u041e\u0419 \u0421\u0412\u042f\u0417\u0418 \u0421 \u041e\u041f\u0415\u0420\u0410\u0426\u0418\u041e\u041d\u041d\u041e\u0419 \u0414\u0415\u042f\u0422\u0415\u041b\u042c\u041d\u041e\u0421\u0422\u042c\u042e\" \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 8 \"\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/160\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/159\/\">\u041f\u041a\u0418 7 (SIC 7)<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041f\u041a\u0420 (SIC) 7 \"\u0412\u0412\u0415\u0414\u0415\u041d\u0418\u0415 \u0415\u0412\u0420\u041e\"  \u0421\u043f\u0438\u0441\u043e\u043a \u0438\u0437\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0421\u0441\u044b\u043b\u043a\u0438: - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" (\u0432 \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0438 2007 \u0433.), - ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/159\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    \r\n\t\t\t<div class=\"artcl-block clearfix\">\r\n    \r\n\t\t\t\t<div class=\"artcl-labels\">\r\n    \r\n                    <div class=\"lbl-opened\" alt=\"\u0421\u0442\u0430\u0442\u044c\u044f \u0432 \u043e\u0442\u043a\u0440\u044b\u0442\u043e\u043c \u0434\u043e\u0441\u0442\u0443\u043f\u0435\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-pic col-span-3\">\r\n    \r\n            <div style=\"width: 120px; height: 180px;\"><\/div>\r\n        \r\n\t\t\t\t<\/div>\r\n\t\t\t\t<div class=\"artcl-block-txt col-span-9\">\r\n\t\t\t\t\t<div class=\"ab-name\">\r\n\t\t\t\t\t\t<a href=\"\/articles\/131\/\">\u041a\u0418\u041c\u0424\u041e 21 (IFRIC) 21<\/a>\r\n\t\t\t\t\t<\/div>\r\n    \r\n\t\t\t\t\t<div class=\"ab-anounce\">\r\n\t\t\t\t\t\t<p>\u0420\u0410\u0417\u042a\u042f\u0421\u041d\u0415\u041d\u0418\u0415 \u041a\u0420\u041c\u0424\u041e (IFRIC) 21 \"\u041e\u0411\u042f\u0417\u0410\u0422\u0415\u041b\u042c\u041d\u042b\u0415 \u041f\u041b\u0410\u0422\u0415\u0416\u0418\" \u0421\u0441\u044b\u043b\u043a\u0438 - \u041c\u0421\u0424\u041e (IAS) 1 \"\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438\" - \u041c\u0421\u0424\u041e (IAS) 8 \"\u0423\u0447\u0435\u0442\u043d\u0430\u044f \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0430, \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f ... <\/p>\r\n\t\t\t\t\t<\/div>\r\n        \r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\t<div class=\"ab-row clearfix\">\r\n    \r\n\t\t\t\t\t\t<div class=\"ab-link\"><a href=\"\/articles\/131\/\">\u041f\u041e\u0414\u0420\u041e\u0411\u041d\u0415\u0415<\/a><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n    ","article_more_flag":true,"article_more_link":"\/ajax\/articles_more\/12\/50\/"}