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МСФО (IFRS) |
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|
Номер |
Оригинальное название |
Название в переводе |
|
2 |
Share-Based Payments |
|
|
3 |
Business Combinations |
|
|
4 |
Insurance Contracts |
|
|
5 |
Non-current Assets Held for Sale and Discontinued Operations |
Долгосрочные активы, предназначенные для продажи, и прекращенная деятельность |
|
6 |
Exploration for and Evaluation of Mineral Resources |
|
|
7 |
Financial Instruments: Disclosures |
|
|
8 |
Operating segments |
|
|
9 |
Financial Instruments |
|
|
10 |
Consolidated Financial Statements |
|
|
11 |
Joint Arrangements |
|
|
12 |
Disclosure of Interests in Other Entities |
|
|
13 (8) |
Fair Value Measurement |
|
|
14 (9) |
Regulatory Deferral Accounts |
Счета отложенных тарифных корректировок |
|
15 (10) |
Revenue from Contracts with Customers |
|
|
16 |
Leases |
|
|
17 |
Insurance Contracts |
|
|
for SMEs (11) |
IFRS for Small and Medium-Sized Entities (IFRS for SMEs) |
|
|
МСФО (IAS) |
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|
Номер |
Оригинальное название |
Название в переводе |
|
1 |
Presentation of Financial Statement |
|
|
2 |
Inventories |
|
|
7 |
Statement of Cash Flows |
|
|
8 |
Accounting Policies, Changes in Accouting Estimates and Errors |
Учетная политика, изменения в бухгалтерских оценках и ошибки |
|
10 |
Events After the Reporting Period |
|
|
12 |
Income Taxes |
|
|
16 |
Property, Plant and Equipment |
|
|
17 |
Leases |
|
|
19 |
Employee Benefits |
|
|
20 |
Accounting for Goverments Grants and Disclosure of Goverment Assistance |
Учет государственных субсидий и раскрытие информации о государственной помощи |
|
21 |
The Effects of Changing in Foreign Exchange Rates |
|
|
23 |
Borrowing Costs |
|
|
24 |
Related Party Disclosures |
|
|
26 |
Accounting and Reporting by Retirement Benefit Plans |
|
|
27 |
Separate Financial Statements |
|
|
28 |
Investments in Associates and Joint Ventures |
|
|
29 |
Financial Reporting in Hyperinflationary Economies |
|
|
32 |
Financial Instruments: Presentation |
|
|
33 |
Earnings per Share |
|
|
34 |
Interim Financial Reporting |
|
|
36 |
Impairment of Assets |
|
|
37 |
Provisions, Contingent Liabilities and Contingent Assets |
|
|
38 |
Intangible Assets |
|
|
39 |
Financial Instruments: Recognition and Measurement |
|
|
40 |
Investment Property |
|
|
41 |
Agriculture |
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