You are on page 1of 20

Net Profit or Loss for the period, Fundamental

)Errors and Changing in Accounting Policies (1993


) (1993



" " 19 ,4
22
6 .

. ) ( 1999
:
" 8
".

17-09-2001

Finalized and resolved copy for publication

05 - 1


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

" " 1993


5-1

30- 7

15-11

18-16

22-19

30-23

40-31

37-34

40-38

57-41

48-46

53-49

57-54

58


) (1993


17-09-2001

Finalized and resolved copy for publication

05 - 2


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993






. ) 12(

:



.


.

:



.

1.


. 1977

2.


.

.

3.

)(

4.



.
.

5.

:

17-09-2001

Finalized and resolved copy for publication

6.
05 - 3


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

:
:


.
:

.
:


.

:

.

:



.

7.


.
.
.
:
.

8.



. )

)

.(

9.

17-09-2001

Finalized and resolved copy for publication

05 - 4


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993


:

.

10.

i.

ii.

11.

12.

13.

14.

i.

ii.

15.

16.

16

17.

17-09-2001

Finalized and resolved copy for publication

05 - 5


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993





: 16 -

.

i.

ii.

iii.

iv.

v.

vi.

18.

) (1922

:

.
.

.
.

23.


.

.

24.


.
.

25.

26.

i.

ii.

17-09-2001

Finalized and resolved copy for publication

05 - 6


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993


.


.

.

27.

28.



.

.

29.



.

.

30.



.

.
.

31.



.

.
.

32.

.


.

33.

17-09-2001

Finalized and resolved copy for publication

05 - 7


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

:



.

34.


.
.

.
.

35.



. .

36.

37.

i.

ii.

iii.

iv.

:

.

.
. 34

38.

.


.

.

39.

17-09-2001

Finalized and resolved copy for publication

05 - 8


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

:
.

i.

ii.




.
.

iii.

40.




. .

41.

42.

43.

44.

i.

ii.


16
25
,
. 57-49
.

.
.

17-09-2001

Finalized and resolved copy for publication

45.

05 - 9


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

.

.

.
.


.

.

:



.

53 ,52 49
. 57 , 56 54

46.

47.

48.

: -




.
1 .

49.

50.

, 8 . 1

) 8 54
. (

17-09-2001

Finalized and resolved copy for publication

05 - 10


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

.

.
.

.
.

51.



49
.

52.

53.

i.

ii.

iii.

iv.

: -





.

. 49

54.


.

.

55.

17-09-2001

Finalized and resolved copy for publication

05 - 11


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993


.



. 54

56.

57.

i.

ii.

iii.

:


.) ( 1995

58.

,
.

.
.



17-09-2001

Finalized and resolved copy for publication

05 - 12


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993
20x1

20x1

10000
)(3000
7000

12000
)(3600
8400

)(3150

7000

5250




-
)(
)1350 (1


x1 )( 20
)( .

. .

.
x1 )( 20
. )x110,000.2,000(20

1.

:
200 X19 2
. 31 )( 200 6,500
104000 X19 2
) .86,500 6,500 ( 5,250 200
:
73,500
)(53,500

17-09-2001

Finalized and resolved copy for publication

05 - 13


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

20,000
)(6,000

14,000

20,000 200
34,000.
X19,020 %30 2

020
) (
73,500
)(60,000
13,500
)(4,050



2x19
104,000
)(80,000
24,000
)(7,200




9,450
16,800

2x19

020
) (

34,000

) (1,950
) (1

)(4,550

17-09-2001

Finalized and resolved copy for publication

20,000

05 - 14


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993

29,450

20,000

16,800

9,450

46,250

29,450


200 31
)( 191 .6,500
.

1.




219
020
219
020
) (

) (

73,500

104,000

73,500

104,000

)(60,000

)(80,000

)(53,500

)(86,500


) ( 1

13,500

24,000

20,000

17,500

)(4,050

)(7,200

)(6,000

)(5,250

)

(

9,450

16,800

14,000

12,250

17-09-2001

Finalized and resolved copy for publication

05 - 15


Net Profit or Loss for the period, Fundamental
)Errors and Changing in Accounting Policies (1993




020

219

) (

) (

020

219

20,000

34,000

20,000

34,000

)(4,550


)
(1950

20,000

29,450

20,000

34,000

9,450

16,800

14,000

12,250

29,450

46,250

34,000

46,250


192 6500 0
20 31 )( 200
192 200
. 200

17-09-2001

Finalized and resolved copy for publication

1.

05 - 16

:
192 ,

.
23
.
. 23
2,600 191
5,200 .191
.
192
30,000 ) 3,000 192 ( ,
. 8,100
.
200
18,000

18,000
)(5,400
12,600

20,000 200
32,600
. % 30 192 200

020

219
(

18000

30000

)(2600

)(3000

15400

27000

)(4620

)(8100

10780

18900

020
) (

219

20,000

32,600

)(3,640
16,360
10,780
27,140

)(5,460
27,140
18,900
46,040


) 2340 192

) 2340 192
1560 ) ( 191 ( 1


192


23 .
. .
200 .
) 2,600 (200 x19) (2 3,000
200 5,200
x19. 1

1.

219







)

(

020

020

219

) (

) (

30,000
)(3,000

18,000

30,000
)(3,000

18,000
)(2,600

)(7,800

19,200

18,000

27,000

15,400

)(5,760

)(5,400

)(8,100

)(4,620

13,440

12,600

18,900

10,780




219
020
) (

) (

020

219

20,000

32,600

20,000

32,600

3,640

5,460

16,360
10,780
27,140

27,140
18,900
46,040

20,000
12,600
32,600

32,600
13,440
46,040




)
2340 192
1560))(91 (1

.
7,800 192



.
.
.
200 5,200
, 200

1.

You might also like