Признание дохода по российским и международным

657.1:63 (075.8)
. .
,
.
.
:
,
,
),
,
,
.
,
,
,
.
.
–
,
,
[2].
,
:
;
-
.
GAAP
,
,
,
,
.
,
-
:
;
;
;
.
(IAS) 18
»
,
,
.
,
:
-
,
;
-
,
;
.
,
,
.
,
.
.
,
,
,
,
,
.
,
,
,
.
,
,
,
,
,
,
.
(
)
,
.
,
,
:
-
(
)
);
-
,
(
),
(
,
),
.
,
,
,
,
,
.
,
.
,
:
39 «
;
-
:
»;
,
.
(
)
.
–
(
,
)
[5].
,
,
,
(
) [1].
,
.
,
,
,
,
,
.
,
,
,
.
,
:
-
,
;
-
,
,
.
:
(
(IAS) 18 «
»
,
(
39 (IAS) «
»).
).
.
,
9/99 «
.
»
.
.
,
.
:
,
,
,
,
)
.
,
.
,
.
,
,
,
(
).
.
,
(
)
.
,
,
,
[3].
,
,
,
,
.
,
.
,
,
.
,
.
The formation of income affected by various factors, and even a slight deviation from the principles of accounting can lead to
mistakes in reporting. The author details the basic rules of income in accordance with international and national Russian
standards.
The key words: income, international financial reporting standards, the Russian standards (rules), the fair value, royalties,
dividends.
1.
2.
. .
«
/
»
.
.:
.
, 2009. 267 .
. .:
.
, 2010. 1088 .
3.
«
4.
5-
.
.,
.,
.
..
.:
5.
06.05.1999
32
»
9/99//
.
.,
, 2009. 495 .
«
«
»
.
.
(
)// www:PwCIFRS
Publications PwC IFRS
.
. –
,kovaleva-mat@yandex.ru
.