С¤з боши ¤рнида

Topic 5
DESCRIPTION OF STANDARDS FOR ACCOUNTING EVALUATION
5.1	Assets depreciation (МСФО № 36).......................................................................222
5.1.1	Aims and sphere of application of the standard..................................... ...............222
5.1.2	Identification of assets which may be impaired………….....................................223
5.1.3	Coverage cost assessment ….................................................................................227
5.1.4	Evaluation of future cash flows……......................................................................228
Topic 6	DESCRIPTION OF ACCOUNTING STANDARD OF NON-FINANCIAL OBLIGATIONS
6.1	Taxes on profit (IAS №12)………….....................................................................231
6.1.1	Aims and sphere of application of the standard. ................................................... 231
6.1.2	Taxable base...................................................................... ....................................233
6.1.3	Timing differences at future taxation……………….…........................................235
6.1.4	Recognition of current and deferred taxes……......................................................240
6.1.5	Representation....................................................................................... ................243
	Topic-based tests……………................................................................................246