С¤з боши ¤рнида

Topic 7
DESCRIPTION OF ACCOUNTING STANDARDS FOR FINANCIAL INSTRUMENTS
7.1	Cash flow statement (IAS №7)………………………….......................................249
7.1.1	Aims and sphere of application of the standard......................................................249
7.1.2	Concept of cash flow……......................................................................................250
7.1.3	Cash flows received from core business…….........................................................252
7.1.4	Cash flows from investment activities………………............................................254
7.1.5	Cash flows on financial instruments ……………..................................................256
	Topic-based tests……………................................................................................261
Topic 8	DESCRIPTION OF STANDARD ON ACCOUNTING CONSOLIDATION FOUNDATIONS
8.1	Compiling consolidated and separate reports (IAS №27).….................................264
8.1.1	Aims and sphere of application of the standard.....................................................264
8.1.2	Preparation of separate financial reports……........................................................265
8.1.3	Consolidated report ................................................................................................267
8.1.4	Policy for holding accounting at compiling consolidated financial reports...........270
	Topic-based tests……………................................................................................272
8.2	Events after the end of the reporting period (IAS №10)…...................... .............274
8.2.1	Aims and sphere of application of the standard....................................... ..............274
8.2.2	Events requiring corrections after the end of the reporting period.........................276
8.2.3	Events not requiring corrections after the end of the reporting period...................278
8.2.4	Continuity of the business entity performance …..................................................280
8.2.5	Revealing the data in the standard ......................................................... ...............282
	Topic-based tests….………...................................................................................284
	REFERENCE ……………………………............................................................287