(- )

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The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS
for SMEs) is issued by the International Accounting Standards Board (IASB), 30 Cannon
Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Email: info@ifrs.org
Web: www.ifrs.org
The International Accounting Standards Committee Foundation (IASCF), the authors and
the publishers do not accept responsibility for loss caused to any person who acts or refrains
from acting in reliance on the material in this publication, whether such loss is caused by
negligence or otherwise.
IFRS for SMEs: 978-99929-4-892-2
ISBN for this part: 978-99929-4-895-7
Copyright 2009 IASCF
All rights reserved. No part of this publication may be translated, reprinted or reproduced
or utilised in any form either in whole or in part or by any electronic, mechanical or other
means, now known or hereafter invented, including photocopying and recording, or in
any information storage and retrieval system, without prior permission in writing from the
IASCF.
This Mongolian translation of the IFRS for SMEs included in this publication has been
approved by a Review Committee appointed by the IASCF. The Mongolian translation is
published by the Mongolian Institute of Certified Public Accountants in Mongolia with the
permission of the IASCF. The Mongolian translation is the copyright of the IASCF.
International Financial Reporting Standards (including International Accounting Standards
and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are
copyright of the IASCF. The approved text of International Financial Reporting Standards
and other IASB publications is that published by the IASB in the English language. Copies
may be obtained from the IASCF. Please address publications and copyright matters to:
IASC Foundation Publications Department,
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Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
Email: publications@ifrs.org Web: www.ifrs.org

The IASB logo/the IASCF logo/Hexagon Device, the IASC Foundation Education logo,
IASC Foundation, eIFRS,
IFRS, IAS, IASB, IASC, IASCF, IASs, IFRIC, IFRS,
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The IASCF changed its name to IFRS Foundation on 1 July 2010. The IFRS Foundation
reserves all interests in IASCF copyright as it existed prior to 1 July 2010 and all copyright
arising post 1 July 2010.

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67

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200 1- 1- 900-
, 50- . 5 (200.12.31201.12.31) 40- . 204
12- 31- .

200
201
202
203
204

950.00
976.11
1,004.03
1,033.89
1,065.83

6.9583%
66.10
67.92
69.86
71.94
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(40.00)
(40.00)
(40.00)
(40.00)
(40.00)
(1,100.00)

976.11
1,004.03
1,033.89
1,065.83
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0

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68

11.21

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11.23

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11.27

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11.28

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11.42

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75

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11.46

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11-
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12.11

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80

.


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12.13

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12.14

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12.15

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(cross-currency swap
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12.27

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14.11

96

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(published price quotation)

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14.13

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11.41-11.44-
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15


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99

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100

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101

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16.4

102

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103

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105

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108

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109

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27.9 ()- .

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113

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120

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20

20.1

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20.4

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20.13

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2-
3-
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100,000
110,000
121,000
133,000
146,000

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132

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20.35

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21A.1

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140

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4
21A.4

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30 , 4
70 .

141

:
1,000,000 90% 0
1,000,000 6% 30%
1,000,000 4% 70%

=
=
=
=

0
18,000
28,000
46,000

20X0 20X1
60 , 20X2 30 , 20X3
10 .


. (1
6 , 2 3 7
). 20X0
, 20X0
:

(TH)
27,600
6%

60%
46,000TH

30%
46,000TH

13,800

7%

10%
46,000TH

4,600

7%

(TH)
0.9434
(6%- 1
)
0.8734
(7%- 2

)
0.8163
(7%- 3

26,038
12,053

3,755

41,846

20X0 41,846 .

5
21A.5

. .



.


.

142

6
21A.6

20X0 12- 12-

. (20X0 12-
31)
.


.
.

7

21A.7

20X0 12- 12-

.
20X0 12 20-

.



.

.
20X0 12- 31-
.

8

21A.8

.



.
.


.

.

143

9
21A.9

.

.

20X1 12- 31-
. 20X2 12- 31-

.
(a)

20X1 12- 31-

.
.

.

()

20X2 12 31-


.
.

.
202 12- 31-

, .
201

201
.

144

22


22.1

,

( )
. 26- -
-
(, )
, (
)
.

22.2

:
()

9- ,
, 14
15-
-
-
, ,
.

()

28- , -

,
.

()

(19-

).
.

()

,

, ,
22.3-22.6-
26-
, , .

22.3

.
,
.

,
,
.

145

22.4

:
()

,

.

:
(i)

.

.

(ii)
.
(iii)

.
(iv)

,
,

,
,

.
(v)




( )-
, .
()

146

22.5

22.6

:
()

( )
. ,



.

()

.
, (
) ,
.

()

()

()

:
()

()

,

.

22.7

,

.
(a)

147

.
()

()

,
,
.

22.8

,
.


.

22.9

22.10

. :

.

, ,
22.11

, , ,
22.7-22.10-
.

,
22.12

148

(
)
. ,

.

.
,
.
.

,
.
.

22.13

, .

.
.
.

22.14

22.15

,

,
(11.15-11.20- ).

.

22.16

.
.
, , ,
.

22.17

(
)
. 29.26-
.

22.18

.

, .

.
,

149

22.19

150

.

. ,

.

,

.
, .
( )
.

22-


22-
. 22.13-22.15-
.
205 1 1- 500
. 100, ,
.
50,000. 4 .

25 .
, 6
.
,
, (
)

. 6
.
:
()
(
)


,
()
, ()()

50,000
37,363
8,425
45,788
4,212

205 1 1-
:

-

50,000
45,788
4,212

4,212
.


-

50,000
4,212
50,000
4,212
151

,
:
()

()
205/01/01
205/12/31
206/12/31
207/12/31
208/12/31
209/12/31

2,000
2,000
2,000
2,000
2,000
10,000

()
()
()
()

()=()-() ()=50,000()
()=6%()
()=()-()
4,212
45,788
2,747
747
3,465
46,535
2,792
792
2,673
47,327
2,840
840
1,833
48,167
2,890
890
943
49,057
2,943
943
0
50,000
14,212
4,212

205 , :

2,747
747
2,000

6 50,000-
50,000/(1,06)^5=37,363

2000 (=50,0004 )
2,000 - (n)(1- n
), () .

:
=

C
1
x[1]
i
(1 + i)n

, 2.000- (20,000/.06[1[1/1.06)^5]=8,425 .
2000-
. :

152

205 12- 31- =2,000/1.06

1,887

206 12- 31- = 2,000/1.06^2

1,780

207 12- 31- =2,000/1.06^3

1,679

208 12- 31- =2,000/1.06^4

1,584

209 12- 31- =2,000/1.06^5

1,495

8,425

,
. ,
6
4.124 . ( ).
2,000- 8,425
.

153

23

23.1

23.2

,
:
(a)

(
).

()

()

()

, ,
.

,
:
(a)

(20- -
).

()

(14-
15-
-
- ).

()

(11-
12-
-
).

()

(16-
-
- ).

()

(34- -
- )

()

(34- ).

23.3

154

. ,


.

23.4

.
,
.
.
.

23.5

,


.
:

.
.
(a)

()

,
.

11- 23.28
23.29- .

,
23.6

23.7

:
()

, , ,
,

()

,

.

,
, .
, :
(a)

()

()-
,
;

()

155

23.8

.
,
. ,


.
,
,
. ,
,

.

23.9

,


. , 23.8-
.


.
,
.

23.10

156

:
(a)

, .

()

()

()

()

23.11

,
.
, ,

. .
, ,

.

23.12

.
,
:

23.13

(a)

,
, .

()

()

()

,

.

.
:
.
,
,

.
21- -
-
.

23.14

(
).
:
(a)

157

()

()

()

23.2123.27
.
23.15

, .
,
.

23.16

23.17

,
, (
).
, ,
. 23.2123
.27-
.

23.18

. ,


.

23.19

23.20

158

(a)

()

()

, .

(a)

()

()

23.21

(23.14-23.16- )
(23.17-23.20- )
.
,
,
.

23.22

. :
(a)

.
, ,
.

()

()

,
.
23.23

,
.

23.24

23.25

:
(a)

()

23.26

,
(21-
).

23.27

159

,

.

, ,
23.28

23.29

,
, 23.29-
:
(a)

()

:
(a)

11.15-11.20-
.

()

()

23.30

:
(a)

,,
,

()

:
(i)

(ii) .
(iii) .
(iv) .
(v) .
(vi) .
(vii) .
160

(viii) .

23.31

23.32

:
(a)

()

()

:
(a)

()

161

23-
23-

23-
. , 23-
.
23A.1

.
,

.

23A.2

23-

. ,
.

.

1 (Bill and hold)

,

23A.3

:
(a)

()

()

()

,
.

2 ,

23A.4
162

, ,

.
:
(a)

. ,
,

,
,

()

. , , ,

3 :

23A.5

4 :
( ) ()

23A.6

5 :

23A.7

6


23A.8

.


.

7
( )
. :

163

23A.9

8

,



23A.10

,


,
.


.
11- .

9 ,

23A.11

,
.

.

10

23A.12

.


.

11

23A.13

.
.
.

12 ()-
23A.14

164

()-
,

23A.15

()

(
),

()

,
. ,

, . ,

.

13

23A.16

100- .
10-
.
18. 40
10-
. 95
.

23A.17

: 40*[18-10]=3.20T.
100-
95 3.2- . :
()

: 100*[95/[95+3.20]=96.74T

()

: 100*[3.2/[95+3.20]=3.26T

14
23A.18

.

.

165

15
23A.19

(:
)
.

, .

16
23A.20

.
()
.

17

23A.21

.




.

18
23A.22

, ,

.

. .

19
23A.23

,
.

20 , ,
23A.24

166

.



.

, ,
.

23A.25

, ,
,
.
, ,
.
.

21 : ,

23A.26

22 :

23A.27

.


.

23A.28

, ,

. ,

,

.

( , ,
) .

23A.29

.


.

167

23A.30

23 :
(Continuing
(Continuing franchise fees)
23A.31

24 :
23A.32

. ,
,
.
.

25

23A.33

,

.

, ,
26 ,
23A.34

, , ,
,


.
.

23A.35

.


.

168

. .
23A.36

, .

.

169

24


24.1

.


.

24.2

24.3

.
,
,
, .

24.4

24.5

:
(a)

()

()

24.6

170

24.7

(a)

()

,
.

()

24.6()-


.
, , .

171

25


25.1

.

.
:
(a)

11- -
-
.

()

20-

()

25.2

, .

25.3

172

5.5()- .
11.48()- ,
((

)- .
.

26


26.1

26.2

. :
(a)

..
,
. (
);

()

.
,


;

()

(
)

,
.

. :


(
)
. (
)
(
)

.

26.3

,

, .


.

173

26.4

,
.

26.5

.

.

.

26.6

.

.

26.7

,
,

.
,

.




.

26.8

(
)
.

174

.
26.9

. : ,

.

( )
(
) .


.


.

.


.

26.10

( , )
:
(a)

()

:
(i)

(ii) ,
.
()

()-

,


,

175

.

.

.

26.11

(
, )
:
(a)

()

()

()-

,
.
(
, ,
, , ,
) .


.

26.12

,
,



:
()

176

( )

.


.





.
()

26.13

26.14

,
.

,
,
.

26.15

( )

.

:
(a)

177

()

(), () 26.7
26.13-
.

26.16

- -


( )
, .

26.17

, (
,
)
( )
.
(
).

.
,
( )
,
.

26.18

, :
(a)

178

,
( ),
,
.

.
()

:
(i)

(ii) .
(iii) .
(iv) .
(v) .
(vi) .
(vii) .
26.19

,
.

.

26.20

26.21

26.22

,
(26.16- ).

26.23

,

:
(a)

, .

()

179

27


27.1

. -


:
(a)

(29-
-

- ).

()

, (28-
,
-
- ).

()

11- 12-

-
-

.

()

(15-
-
- )

()

,
(34-
-
- )

27.2

.
( 27.3- )

. (
)

.
,
.

27.3

180

,
.

27.4

.



(
)


.

27.5

. .
27.11-27.20- .

27.6

,
.

27.7

.
,
.
.

27.8

.

.



.

27.9

181

(a)

()

, ,


.

()

()

(:
).

27.10

()

, .

()

.
,
,
,
.

()

.
.

,
() , 17-
,
(: 17- 18-
).

27.11

182

.
27.12-27.20-

.
27.12

.

.

27.13

. .

27.14

.


.




.

.

27.15

27.16

.
:
(a)

()

(a)

()

183

27.17

()

()

()

:
(a)

()

(
)
.

()

()
.

, .
,


,
.
27.18

27.19

27.20

184

:
(a)

()

.

:
(a)

()

(a)

()

,
.

27.21

27.22

27.23

.

, :
(a)

,
,

()

,

.

:
(a)

);

()

( );

()

27.22-


.

27.24

.

.

.

27.25

185

.
27.26

.
,




.

.

27.27

( )

() ()-
, :
(a)

.

.

()

.



.

27.28

27.29

.

27.9- .

186

.
:
(a)

(27.30- ),

()

(27.31- ).

27.30

:
(a)

()

()-

.
. ,
.

()

(, )
.

()

,

() .

27.31

:
(a)

()

. ()-


.

187

,
.
()

:
(i)

(ii)
(,
) .
()

()-


.

()

,

()-
.

27.32

27.33

188

27.33-
:
(a)

,

(
)- .

()

,


( )- .

27.32-
:
(a)

()

(
).

()

()

()

()

189

28
,

28.1

, ,

. 26-
-
-
. ,
:
()

;

(
(
).

()

,
;;
(
) .

()

;

(

).

()

;
:
(i)

(ii)
.
28.2

,

, .
26-
.

28.3

190

()

.



.

()

- ,

.

28.4

:
()

,
;

()

(
,
);

()

()

( , , ,
, ).

28.5

28.3-

.

28.6

,
.
,
. :
,
, .

191

.


.

.
28.7

( )
.

,
.

28.8

:
()

(
),

()

:


28.9

. :
()

, : ,

()

, :

.

.


.
.
28.10

,
.
()

192

()-




.
,
( )
.
()

.


( ),
(
)
.


.

28.11

,

.
.



28.13-
28.40-
.

28.12

.


:
()

,
,

()

,
.

193

,

.

.

28.13

:
()

.

.

()

- ,

.

28.14

28.3-

:
)

-
(28.15-28.23- );

(28.24-28.27 - ).

28.15

:
)

194

(
))

(28.16-28.22-
),

()

( )
. 11.27-11.22-

.

28.16

(28.26- )



.
( , ),
(,
) ( )


. (
),

.

28.17

.

.

( ) .


.

28.18

.


.
,
,
, , , (

195

)

.
28.19

:
()

(

);

()

( );

()

(
).
( )
.

.
28.20

-

.
.


,

.

, ,
28.21

196

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

28.22

.



.

28.23

. -
,
,
,

(28.24- ).

28.24

,
.
;
(a)

, , ,

()

,
.
, .
28.25

:
()

()

()

(28.28- ).

197

()

, .

()

(28.21- ).

()

(28.21- ).

28.26

( , )

.


.


. ,




.

.

28.27

:
()

()

,

.

28.28

198

.
.
( )

.

28.29

28.30

:
()

()

()

()

()

:
()

()

( ) .

28.23-
.

28.31

,
, , ,


( ) .
.

28.32

,
.

28.33

,
.

28.34

199

28.35

()

()

28.36

.

.

28.37

28.38

-
-
-


, .

28.39

28.40

200

,
.


(28.11-
)

, ,
.

28.41

(28.40-
28.11-
).

, ,
:
()

,
.

()

, (,
)-
(,
)
, .

()

28.19-

.

()

()

.

:
(i)

(ii) ;
(iii) .
()

, :
(i)

, ,

(ii) .
()

,
,


;

()

201

(i)

(ii)
.
()

()

:
(i)

(ii)

;
(iii) ;
(iv) ;
(v) .
() ()-
.
,
(28.38- )

()-()-
.

28.42

,
, .

28.43

,
,
.

28.44

.
21- -
-

.

202

29


29.1

-

.
,
.

29.2

. ,

.

.
()
( ) .
,


, .

29.3

()-()-
:
()

(29.4-29.8- ).

()

,
(29.9-29.10- ).

()

:
(i)

()- , . ,


(29.11-29.12- ).

(ii) ,

,

203

(29.13- ).
()

, ,
(29.14- ).

()

, ,

(29.1429.17 - ).

()

(29.18-29.25- ).

()

,

(29.21-29.22- ).

()

, , ,

(29.27- ).

()

(29.28-29.
32- ).

29.4

.

.

29.5

29.6

()


() .

204

. 29.23-29.25-
.
29.7

-
,

,
.

29.8

29.4 29.5-

29.24- .

29.9

,
.
,

,
,
.

,
29.10

,
.

,
29.11-29.17- .

29.11

,
, .


.

.

29.12

205

.
:

29.13

()

.


.

()

(
)- .


.

,
. ,

.

.

. ,

.

29.14

206

:
()

, ,


.

()

,



.

()

,
,
.

29.15

29.16

29.17

29.16-
:
()

()

()

29.15- :
()

, , ,


,
.

()

-
,


,
.

29.18

()-

.


.

29.19

()
()-
( )-


.

207

29.20

()-
,
.
,


.

29.21

,

.

29.22

.
-
,

, .

29.23

,
.

29.24

.
,

.

29.25

,


.
,

.



.
,
(), ()- .

208

29.26

.
.

29.27

,
( ,

,, )
.

29.28

(
)- ( )-
.

29.29

29.30

,

,
.

29.31

()-
. ()-
:
()

().

()

209

29.32

()

()- .

()

() .

()

(29.24- ).

()

()

(29.21
29.22- ).

()

(10-
,
).

:
()

()

()

()

:
(i)

,

,

(ii) ,

.

210

()

, ,
.

()

29.25-

.

30


30.1

.

.
. ,


.
11-
12-
-
.

30.2

.

.

30.3

,
.
:
()

:
(i)

,
( ,
),

(ii) ,
,
.
()

30.4

, ,
( ,

).

:
()

( )

()

211

30.5

(
, , ,
):
()

.


.
, ,

.

()

()

()

30.6

30.7

212

:
()

()

,
;

()

,
.

30.8

-
.

,

. ,

.

30.9

:
()

()

()

30.10

30.13-


,
, .

30.11

- ,

,
, . ,
, ,
, ,
.

30.12

,
.


30.13- .
.
.

30.13

213

, .

(
)

.
, .

30.14

30.15

30.2-30.5-
,
, . ,
, ,
. ,
,
.

30.16

.
,
.
.

30.17

.

,, ,
. ,


, , .

30.18

,
:
()

214

,
( )
.

()

, (
) .

()

30.19

,
, .
,
.

30.20

30.18()-
:
()

, ,
, ,

()

.
30.21

31- -
,
.

30.22

,

(9-
-
- ).
( )
, ()-

.

,
. ,
30.13-
,

.

215

30.23

,

, . ,
30.18-
.

30.24

30.26 30.27-
.

30.25

:
()

11 12- ,

,
.

()

30.26

.

.

30.27

216

31


31.1

.

.

31.2

.

:
()

.

.

()

.
.

()

()

, , .

()

100
.

31.3

.
3.14-

.

31.4

217

31.5

31.6

.
, .

31.7

,

.

31.8

, :
()

.
, .

()

.


.

()

27- -
-

.

31.9

.
.

31.10

.
6- ,

.

218

31.11

( )
-
. ,

.

,
.

31.12

,
31.13

,

,
.
, , .
31.7-
, ,
, .

31.14

,


.

31.15

:
()

()

,
.

()

, .

219

32


32.1

,
, , .

32.2

32.3

. :
()

( ) ,

()

( ) .

(

) .

32.4

32.5

:
()

220

,
.
21-
-

.
. 21-

.

()

. :
(i)

(ii)


.
()

()

(28- ,
-

- )

()

32.6

32.7

:
()

.


.
.
,
32.10-
.

()

221

.
(21.13- )
21.16-
.


.

32.8

.

.

32.9

.

.

32.10

32.11

222

:
()

()

;
:
()

()

()

,
,
.

()

()

()

()

()

,
,
.

()

()

223

33


33.1

,

,,

.

33.2

( )
.
()

,
:
(i)

(ii) ;
(iii)

.
()

:
(i)

( ,

).

(ii) ,
( ).
(iii)
.
(iv)

.
(v)

224

.

.
(vi) ()-
.

(vii) ()(i)-
.
(viii) ()(ii)-
.
(ix)


.
(x)




.
33.3

33.4

- :
()

()

..

()

(
):
(i)

(ii) .
(iii) .
(iv) , .
()

, ,
, .

225

33.5

. ,
.


.

33.6

(
)
, ,
.
(26-
-

- ) (28- ,
-
) . ,

(,
)
.
,
.

33.7

33.8

226

, , . ,

:
()

()

()

33.9

,

.
33.7-
. :
()

()

:
(i)

, ,

(ii) .
()

()

,
, ,

.
33.10

33.11

33.9-
:
()

,
.

()

,
.

()

()
.

()

33.9-
:
()

,
(,
, ),

()

,

.

227

33.5-
.
33.12

:
()

(
).

()

()

()

()

()

()

(

).

()

()

()

33.13

33.14

228

34


34.1

, ,
-
.

34.2

-


:
()

,
34.4-34.7-
.

()

34.8-34.10 -
.

34.3

:
()

()

()

,
.

34.4

.
, .

34.5

. 13-
-
.

229

34.6

:
()

,

.

.

()

:
(i)

(ii)
;
(iii) ,

.
()

() ()-

.


.

()

,
.
,


.

-
34.7

230

:
()

()

, .
()

.
:
(i)

, .

(ii) .
(iii) .
(iv) .
(v)

.
(vi) .

-
34.8

,


.

34.9

. 13-
-
.

-
34.10

:
()

()

()

()

()

(
).

231

34.11

-

( )
,
17-

,, 18-
-
-
. ,

17- 21- -
-
.

34.12

( ) , , ,
, , ,
, ,
.

,

.

34.13

:
()

,
, ,
,
,
.
,

.

()

,
, , ,

.


.

:

,

232

34.14

.
.
11-
12-
.

34.15

()
.
. 18-
.

34.16

23-
-
-
, ,
.

233

35
- -

35.1

,
(),
- -
-
.

35.2

- -
. ,
- ,


, .

35.3

- -
- -
.

35.4

-

-
-
-
-
.
.
-
. :
()

()

-
;

()

- .

35.5

- 3.17-
.

35.6

3.14- ,

.

.
- -
- -

234

35.7

35.9-35.11-
- -
:
()

- -
- ,
,

()

- , ,
,

()

, ,
- , ,
,

()

,
- .

35.8

-

.
-
, , .
-
(
) .

35.9

-

:
()

..

,
- -
-
.
- -
-

,
() - -
-
()

.

()

235

-
-

-
.
12-
-
-
12-

.

35.10

236

()

()

()

.
,
5.6-
- -
-
( -
35.10- ).

-
:
()

. -
19-

-
- .
19-

.

()

.
-
-

25-
-
- .

()

.
-
, ,


.

()

.

-
,
,
- .

()

.

30-
-

- .
- -
-

( ).

()

.
, ,

9.26- :
(i)

(ii) ,
.

-

:
(i)

9- -
-
,

(ii) - -
-
-
.
()

: 22.13-

.
-

.

()

:

,
- -
- ,


.

()

.
-
34.12-34.16- .

()

. -

237

( ,
, , ,
) - -
-
-
.
27- -
- -
.

35.11

()

.
- -
-
(20.3- )
,
.

()

. 17.10()-
,



.

- .

35.7-



35.7-35.10-

. -
-

.

- -
35.12

238

-
,, ,

35.13

35.12- -
:
()

()

-
:
(i)

- ,

(ii)

.
()

-
, .

35.14

35.13() ()- .

35.15

-
.

239

accounting
policies

, , ,
.

accrual basis of
accounting

,
(

)

.

ccumulating
compensated
absences

gricultural
activity

gricultural
produce

mortisation

mortised cost
of financial
asset or
financial liability

,

,




(
).

240

sset

ssociate

biological asset

, .

borrowing costs
.
business

:
() ,
()

.

, ,
.



.

business
combination

,
.

carrying amount
cash

, .

cash equivalent

,
,
.

cash flows

, .

241

cash-generating
unit

.
cash-settles
share-based
payment
transaction

change in
accounting
estimate

,


,

.



.

class of assets

combined
financial
statements

component of
an entity

compound
financial
instrument

consolidated
financial
statements

242

construction
contract

, ,
,

constructive
obligation

:
()

()

,


.

contingent
asset

,
.

contingent
liability

()

,

;

()

:
(i)

(ii)

243

control (of an
entity)

(

)

.

current tax

( )-

()- .

date of
-
transition to the
-
-
IFRS for SMEs

- -

- -
-

.

deferred tax

( )
().

deferred tax
assets

:
()

()

()

deferred tax
liabilities

defined benefit
liability

(
)
.

defined benefit
obligation
(present value
of)

(
)

244

defined benefit
plans

,
.

defined
contribution
plans

()-

depreciable
amount

depreciation

derecognition

,

.

development

,
, , ,
,


.

discontinued
operation

:
()
,
()

;

()
.

245

effective

interest method
(
)
,

.
effective
interest rate

effectiveness of
a hedge

employee
benefits

, .

equity

equity-settled
share based
payment
transaction

(
)

errors

246

()

()

expenses

fair presentation

, , ,

,
,
.

fair value

,
,

.

fair value less

costs to sell

,




.

finance lease

.
.

.

247

financial asset

:
()

()

()

:
(i)

(ii)

()

financial
instrument

248

:
(i)

(ii)

.




.

,

.

financial liability

:
() :
(i)

(ii)

;
()

:
(i)

(ii)

.
financial
position

,
.

financial
statements

,
,
.

financing
activities

,
.

249

firm
commitment

first-time
-
adopter of IFRS
-

for SMEs

()
-
-

-
.

forecast
transaction

full IFRSs

- -
-
()

functional
currency

funding
(of postemployment
benefits)

,



.

gains

general purpose
financial

statements

going concern

,


.

goodwill

government
grants

250

grant date

(
)

.

,
,
.

(, )

.

gross
investment in a
lease

:
()

()

group

hedged item

- 12- -


:
()

()

()

()

251

hedging
instrument

- 12- -


,
:
()

12.17-



, ,


.

()

(
,
,

)

()

()

:
(i)

(ii)


,
(iii)


.
()

,
.

39-

252

highly probable

impairment loss

()

()

.
impracticable

imputed rate of
interest

()

()

,
,

.

income

income
statement

,
.

income tax

.
,


.

253

insurance
contract

()

()- ,

(
)

intangible asset

interest rate
implicit in the
lease

, ,
.

:

()

,

, ,
,
,
,

;

()

(a)
()


(i)
(ii)


.

interim financial
report

,

.

interim period

254

International
Financial
Reporting
Standards
(IFRSs)

()

()-

. :
()

()

()

() -
()-
.

intrinsic value

inventories

investing
activities

.
(
)


( )- . ,
15-

20 5 .

(a)

()

()

,
.

255

investment
property

( ,
, )-

:
()

,
,

()

joint control

(
)
.

joint venture

.

, ,
.

jointly

controlled entity

, ,

.

lease

256

lessees
incremental
borrowing rate
of interest

,


,
.

liability

loans payable

material

.

,
. ,

.

measurement

,
.

monetary items

,
.

257

multi-employer
(benefit) plans

()

(
)
(
) :
()

()

net investment
in a lease

non-controlling
interest

notes (to
financial
statements)

(
)

( )

.




.

notional amount

, , , ,

.

objective
of financial
statements

,
,
.

258

onerous
contract

operating
activities

,

.

operating lease

.
.

operating
segment

:
(a)

, (

,
)
;

()

,





;

()

other
comprehensive
income

-
,
, (
)-

owners

parent

performance

259

plan assets (of

an employee
benefit plan)

(
()

)
()

postemployment
benefit

(
).

postemployment
benefit plans

present value

presentation
currency

probable

profit or loss

projected unit
credit method

(
,

/
)



.

property, plant
and equipment

. :

260

;
.

()

, , ,

;

()

prospective
application
(of a change
in accounting
policy)

,
.

provision

prudence

public
accountability

.

:
()
,

(

);
()



. ,
,
, /,

.

publicly traded
(debt or equity
instruments)

,

(

)

261

recognition

, , ,
,

. :
()

()

recoverable
amount

related party

( )
.
()

,

:
(i)

(ii)

(iii)



.
()

:
(i)

262

( ,


).

(ii)
,

(
).
(iii)

.
(iv)



.
(v)

.
(vi) ()-

.
(vii)()(i)-

.
(viii) ()(ii)-

.
(ix)

263

(x)

.
related party
transaction

, ,
.

relevance

, ,
,


.

reliability

,

.

reporting date

reporting period

research

,

.

residual value
(of an asset)

()

264

retrospective
application
(of a change
in accounting
policy)

, .

revenue

,
.

separate
financial
statements

service
concession
arrangement

( ) ,
, , ,
, ,

, ,
.

share-based
payment
transaction

265

small and
medium-sized
entities

:
()

()

,
,
.

state

state (employee (
benefit) plan
,
)

266

()

,

(

);

()

. ,
,
, /,

.

,
.
(
,
)


(,
)


,
.

statement of
cash flows

,
,

.

statement of
changes in
equity

, ,

, ,


,

,


.

statement of
comprehensive
income

,
(

)
,

.

,

,
.

statement
of financial
position

,


(
).

statement
of income
and retained
earnings

subsidiary

( )-


.

267

substantively
enacted

tax basis

,
.

tax expense

taxable profit
(tax loss)

(
)
( )-
().

.

temporary
differences

,

.

termination
benefits

,
.

()

()

timing
differences

timeliness

total
comprehensive
income

268

,
,


.

, .

treasury shares

understandability

,



.

useful life

,


,
.

value in use

venturer

vest

.



, ,

.

vested benefit

269

- -
- :
()

( )-
,

()

-
.

- -
- .
-

-
-

1
2

4
5

6
,

- ,
-
1
(2007
)
1
1
1
1

8 1
9
27

(2008
)
10
8
,
,


11
32

:
39 :
12


C 7 :

13
2
270

14

15

16

17
18

19
20
21
22
23

24

25
26
27
28 ,
29
30
31
32

33
34

35 - -
-

28

31

40

16
38
C 3 (2008
)
17
37 ,
1 , 32
11
18
20

23
C 2

2, 36

19 ,

12
21

29

10

24

41 , C
6

C 1

271

DD: 657.3

-683

(- )

: .
.

2010 05- 25-

2010 06- 10-
:176 250
: 500
: .
: .

ISBN 978-99929-4-892-2