|
|мере | | | |
|того,| | | |
|как | | | |
|расхо| | | |
|ды | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|прино| | | |
|сят | | | |
|выгод| | | |
|у, | | | |
|они | | | |
|списы| | | |
|ваютс| | | |
|я и | | | |
|отраж| | | |
|аются| | | |
|как | | | |
|расхо| | | |
|д. | | | |
|Несмо| | | |
|тря | | | |
|на | | | |
|то, | | | |
|что | | | |
|учетн| | | |
|ая | | | |
|полит| | | |
|ика | | | |
|многи| | | |
|х | | | |
|росси| | | |
|йских| | | |
|предп| | | |
|рияти| | | |
|й | | | |
|преду| | | |
|сматр| | | |
|ивает| | | |
|отнес| | | |
|ение | | | |
|расхо| | | |
|дов | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|на | | | |
|расхо| | | |
|ды в | | | |
|соотв| | | |
|етств| | | |
|ии с | | | |
|IAS, | | | |
|такой| | | |
|метод| | | |
|испол| | | |
|ьзует| | | |
|ся не| | | |
|всегд| | | |
|а. Во| | | |
|многи| | | |
|х | | | |
|случа| | | |
|ях | | | |
|росси| | | |
|йские| | | |
|компа| | | |
|нии | | | |
|относ| | | |
|ят | | | |
|всю | | | |
|сумму| | | |
|расхо| | | |
|дов | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|на | | | |
|расхо| | | |
|ды в | | | |
|момен| | | |
|т | | | |
|плате| | | |
|жа. | | | |
|Причи| | | |
|ной | | | |
|такой| | | |
|практ| | | |
|ики | | | |
|являе| | | |
|тся | | | |
|отсут| | | |
|ствие| | | |
|време| | | |
|ни и | | | |
|ресур| | | |
|сов | | | |
|для | | | |
|того,| | | |
|чтобы| | | |
|надле| | | |
|жащим| | | |
|образ| | | |
|ом | | | |
|отсле| | | |
|живат| | | |
|ь | | | |
|расхо| | | |
|ды и | | | |
|момен| | | |
|т, | | | |
|когда| | | |
|должн| | | |
|ы | | | |
|быть | | | |
|отраж| | | |
|ены | | | |
|расхо| | | |
|ды по| | | |
|актив| | | |
|ам | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов. | | | |
| | | | |
|Приме| | | |
|р | | | |
|прави| | | |
|льног| | | |
|о | | | |
|отнес| | | |
|ения | | | |
|расхо| | | |
|дов | | | |
|будущ| | | |
|их | | | |
|перио| | | |
|дов | | | |
|приво| | | |
|дится| | | |
|ниже | | | |
|в | | | |
|разде| | | |
|ле | | | |
|“Устр| | | |
|анени| | | |
|е | | | |
|разли| | | |
|чий”.| | | |
| | | | |
|2.2. | | | |
|Сниже| | | |
|ние | | | |
|стоим| | | |
|ости | | | |
|аванс| | | |
|ов, | | | |
|выдан| | | |
|ных | | | |
|поста| | | |
|вщика| | | |
|м | | | |
|Обосн| | | |
|овани| | | |
|е и | | | |
|поряд| | | |
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