|
| | | | |
|Между| | | |
|между| | | |
|народ| | | |
|ными | | | |
|и | | | |
|росси| | | |
|йским| | | |
|и | | | |
|станд| | | |
|артам| | | |
|и | | | |
|учета| | | |
|не | | | |
|сущес| | | |
|твует| | | |
|закон| | | |
|одате| | | |
|льных| | | |
|разли| | | |
|чий в| | | |
|отнош| | | |
|ении | | | |
|расхо| | | |
|дов | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов и| | | |
|прочи| | | |
|х | | | |
|актив| | | |
|ов. | | | |
|Появл| | | |
|ение | | | |
|разли| | | |
|чий | | | |
|между| | | |
|IAS и| | | |
|росси| | | |
|йским| | | |
|и | | | |
|станд| | | |
|артам| | | |
|и | | | |
|вызва| | | |
|но | | | |
|приме| | | |
|нение| | | |
|м | | | |
|отдел| | | |
|ьными| | | |
|росси| | | |
|йским| | | |
|и | | | |
|предп| | | |
|рияти| | | |
|ями | | | |
|разли| | | |
|чных | | | |
|вариа| | | |
|нтов | | | |
|учетн| | | |
|ой | | | |
|полит| | | |
|ики. | | | |
|Сущес| | | |
|твует| | | |
|два | | | |
|потен| | | |
|циаль| | | |
|ных | | | |
|разли| | | |
|чия, | | | |
|котор| | | |
|ые | | | |
|могут| | | |
|возни| | | |
|кать | | | |
|в | | | |
|резул| | | |
|ьтате| | | |
|приме| | | |
|нения| | | |
|учетн| | | |
|ой | | | |
|полит| | | |
|ики, | | | |
|описа| | | |
|нной | | | |
|в | | | |
|данно| | | |
|м | | | |
|разде| | | |
|ле. | | | |
|Разли| | | |
|чия | | | |
|связа| | | |
|ны с | | | |
|надле| | | |
|жащим| | | |
|отнес| | | |
|ением| | | |
|расхо| | | |
|дов | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|на | | | |
|расхо| | | |
|ды и | | | |
|оценк| | | |
|ой | | | |
|аванс| | | |
|ов, | | | |
|уплач| | | |
|енных| | | |
|поста| | | |
|вщика| | | |
|м, в | | | |
|резул| | | |
|ьтате| | | |
|сниже| | | |
|ния | | | |
|их | | | |
|стоим| | | |
|ости.| | | |
| | | | |
|2.1. | | | |
|Расхо| | | |
|ды | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|Целью| | | |
|созда| | | |
|ния | | | |
|актив| | | |
|а, | | | |
|назыв| | | |
|аемог| | | |
|о | | | |
|расхо| | | |
|ды | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов, | | | |
|являе| | | |
|тся | | | |
|надле| | | |
|жащее| | | |
|отнес| | | |
|ение | | | |
|расхо| | | |
|дов | | | |
|на | | | |
|перио| | | |
|д, в | | | |
|котор| | | |
|ом | | | |
|будут| | | |
|получ| | | |
|ены | | | |
|эконо| | | |
|мичес| | | |
|кие | | | |
|выгод| | | |
|ы. По| | | |
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