Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Save to My Library
Look up keyword
Like this
14Activity
0 of .
Results for:
No results containing your search query
P. 1
02 S2 Overview of IAS

02 S2 Overview of IAS

Ratings: (0)|Views: 5,257|Likes:
Published by sainaa6

More info:

Published by: sainaa6 on May 05, 2010
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

09/18/2013

pdf

text

original

 
Á¯ËÝà II - ÍÁÁÎÓÑ-ûí òàíèëöóóëãà
Á¯ËÝà II. ÍßÃÒËÀÍ ÁÎÄÎÕ Á¯ÐÒÃÝËÈÉÍ ÎËÎÍ ÓËÑÛÍÑÒÀÍÄÀÐÒÛÍ ÒÀÍÈËÖÓÓËÃÀ
À. ¯ÍÄÑÝÍ ÎÉËÃÎËÒÓÓÄÍÿãòëàí áîäîõ á¿ðòãýëèéí îëîí óëñûí ñòàíäàðòûí çºâëºë (ÍÁÁÎÓÑÇ) ñòàíäàðòáîëîâñðóóëäàã:
2000 îíä á¿òöèéí ººð÷ëºëò õèéãäýõýýñ ºìíº ÍÁÁÎÓÑ áîëîâñðóóëàõ á¿òýö íüÍÁÁÎÓÑÕîðîî (IASC) áàéñàí þì. ÍÁÁÎÓÑÕ 1973 îíîîñ 2000 îí õ¿ðòýë ÍÁÁÎÓÑáîëîâñðóóëàí ãàðãàæ áàéëàà. 2000 îíä ÍÁÁÎÓÑÕ äàõèí çîõèîí áàéãóóëàãäñàíààðÍÁÁÎÓÑÕ-íû ñàí (ÍÁÁÎÓÑÕÑ) áèé áîëñîí. Ýíý ñàíã èòãýìæëýãäýã÷èä óäèðääàãáºãººä àøãèéí áóñ áàéãóóëëàãà þì. ¯¿ðýã íü ÍÁÁÎÓÑÇ-èéã äýìæèí, ¿éë àæèëëàãààã íüñàíõ¿¿æ¿¿ëýõ ÿâäàë. ÍÁÁÎÓÑÇ íü Ñàíõ¿¿ãèéí òàéëàãíàëûí îëîí óëñûí ñòàíäàðò(ÑÒÎÓÑ) ãýæ íýðëýãäýõ áîëñîí ñòàíäàðò áîëîâñðóóëæ, áàòëàõ ¿¿ðýãòýé.
ÍÁÁÎÓÑÕÑ áà ÍÁÁÎÓÑÇ-èéí çîðèëãî:
Îëîí íèéòèéí ýðõ àøãèéí òóñûí òóëä ÍÁÁ-èéí íýã áàãö ñòàíäàðò á¿ðä¿¿ëæ,õýâë¿¿ëýõ, óëìààð ò¿¿íèéã äýëõèé äàõèíàà õ¿ëýýí çºâøººð¿¿ëýõ ¿éë ÿâöûãäýìæèí ñàéøààõ.
Ýäãýýð ñòàíäàðòûã ÿãøòàë ìºðäºõ ÿâäëûã äýìæèõ.
¯íäýñíèé ÍÁÁ-èéí ñòàíäàðòûã ÍÁÁÎÓÑ-ä îéðòóóëàí íèéö¿¿ëýõ.
Ñàíõ¿¿æèëò
:ÍÁÁÎÓÑÕÑ-ã ÍÁÁ-èéí ìýðãýæëèéí áàéãóóëëàãà, êîìïàíè, ñàíõ¿¿ãèéí áàéãóóëëàãà,ÍÁÁ-èéí ôèðì, áóñàä áàéãóóëëàãûí ¿ç¿¿ëäýã ñàíõ¿¿ãèéí äýìæëýã, ò¿¿í÷ëýí ÍÁÁÎÓÑáîëîí áóñàä õýâëýëèéí áîðëóóëàëòûí àøãààñ ñàíõ¿¿æ¿¿ëäýã.ÕÎËÁÎÎ ÁÀÐÈÕ ÕÀßÃ:Àæëûí ãàçàð áà øóóäàíãèéí õàÿã:
International Accounting Standards Board30 Cannon StreetLondon EC4M 6XHUnited KingdomPhone: +44 20 7246 6410Website: www.iasb.org.uk
 Íÿãòëàí áîäîõ á¿ðòãýëèéí îëîí óëñûí ººð íýã ÷óõàë áàéãóóëëàãà áîë
Íÿãòëàíáîäîã÷äûí îëîí óëñûí õîëáîî þì (ÍÁÎÓÕ).
 ÍÁÎÓÕ áîë àóäèò, áèçíåñ, ¿éëäâýð, óëñûí ñåêòîð, áîëîâñðîëûí ñàëáàðò àæèëëàäàãíÿãòëàí áîäîã÷, ò¿¿í÷ëýí ìýðãýæëèéí áàéãóóëëàãàòàé òîãòìîë õîëáîîòîé àæèëëàäàãçàðèì ìýðãýøñýí á¿ëãèéíõíèéã òºëººëñºí ¿íäýñíèé ÍÁÁ-èéí ìýðãýæëèéí áàéãóóëëàãûãíýãòãýñýí áàéãóóëëàãà þì. Îäîîãîîð ýíý õîëáîîíä 113 îðíû 155 ìýðãýæëèéíáàéãóóëëàãà, òýäãýýðò ãèø¿¿í÷ëýë á¿õèé 2 ñàÿ ãàðóé íÿãòëàí áîäîã÷ ãèø¿¿íýýðá¿ðòãýãäýýä áàéíà. Ìîíãîë óëñ îäîîãîîð òóñ áàéãóóëëàãàä ãèø¿¿íýýð ýëñýõ ºðãºä뺺ºãººä áàéãàà áèëýý.ÍÁÎÓÕ-íû ýðõýì çîðèëãî áîë ìýðãýæëèéí áàéãóóëëàãûã õºãæ¿¿ëýõ, îëîí íèéòèéí àøèãñîíèðõîëä íèéöñýí ºíäºð ÷àíàðòàé ¿éë÷èëãýý ¿ç¿¿ëýõ çîðèëãîî𠺺ðèéí áîëîâñðóóëàíãàðãàñàí ñòàíäàðòûã äýëõèé äàõèíä íýãäìýë ìºðä¿¿ëýõ ÿâäàë þì. ÍÁÎÓÕ íü 6 ãîë÷èãëýëýýð óäèðäàìæ ãàðãàäàã
:
 
4
 
 
Á¯ËÝà II - ÍÁÁÎÓÑ-ûí òàíèëöóóëãà
Àóäèò: ÍÁÎÓÕ-îîñ ÀÎÓÑ, òàéëáàð, õýëýëöýõ áàðèìòûã ãàðãàäàã.
Áîëîâñðîë: ÍÁÎÓÕ-îîñ íÿãòëàí áîäîã÷äîä çîðèóëñàí Áîëîâñðîëûí îëîí óëñûíñòàíäàðò, óäèðäàìæ ãàðãàäàã.
¨ñ ç¿é: ÍÁÎÓÕ-îîñ ãàðãàñàí Ìýðãýæëèéí íÿãòëàí áîäîã÷äûí äàãàæ ìºðäºõ ¸ñç¿éí ä¿ðýì íü äýëõèé äàõèíä õ¿ëýýí çºâøººðºãäñºí çàãâàð áîëíî.
Ñàíõ¿¿ãèéí áà óäèðäëàãûí ÍÁÁ: ÍÁÎÓÕ-îîñ Ìåíåæìåíòèéí ÍÁÁ-èéí îëîíóëñûí ïðàêòèê òàéëáàð, ñóäàëãàà áîëîí áóñàä ìàòåðèàëûã õýâëýí ãàðãàäàã.
Ìýäýýëëèéí òåõíîëîãè: Ìýäýýëëèéí òåõíîëîãèéí òºñëèéã õÿíàæ ¿çýõýäóäèðäëàãà, íÿãòëàí áîäîã÷äîä òóñëàõ ¿¿äíýýñ óäèðäàìæ ãàðãàäàã.
Óëñûí ñåêòîðûí ÍÁÁ: ÍÁÎÓÕ-îîñ óëñûí ñåêòîðûí ÍÁÁ-èéí îëîí óëñûíñòàíäàðò (ÓÑÍÁÁÎÓÑ), óäèðäàìæ, ñóäàëãààíû ìàòåðèàë ãàðãàäàã.
 
ÍÁÎÓÕ-íû àíãëè õýë äýýðõ òºðºë á¿ðèéí õýâëýë¿¿äèéã óã õîëáîîíû âýáñàéòààñ ¿íýòºëáºðã¿é àâ÷ àøèãëàæ áîëíî:www.ifac.org
.
ÑÀÍÕ¯¯ÆÈËÒ:
ÍÁÎÓÕ-íû ñàíõ¿¿æèëò þóíû ºìíº ãèø¿¿í îðíóóäûí òàòâàðààñá¿ðääýã.
ÕÎËÁÎÎ ÁÀÐÈÕ ÕÀßÃ:Åðºíõèé ìàãàäëàõ ç¿éë ãàðâàë: Ìaria HermannIFAC535 Fifth Avenue, 26
th
Floor 
New York, NY 10017USAPhone: 1-212-286-9344 Ext.112Fax: 1-212-286-9570E-mail:mariahermann@ifac.org
 
Õýâëýë, çîõèîã÷èéí ýðõòýé õîëáîîòîé ìýäýýëëèéã:Damarys GilPhone: 1-212-286-9344 Ext.103E-mail:damarysgil@ifac.org
5
 
 
Á¯ËÝà II - ÍÁÁÎÓÑ-ûí òàíèëöóóëãà
ÍßÃÒËÀÍ ÁÎÄÎÕ Á¯ÐÒÃÝËÈÉÍ ÎËÎÍ ÓËÑÛÍ ÑÒÀÍÄÀÐÒ
ÑÒÎÓÑ-ûí ºìíºõ ¿ãÑàíõ¿¿ãèéí òàéëàíã áýëòãýõ, òîëèëóóëàõ öàð õ¿ðýýÍÁÁÎÓÑ 1 Ñàíõ¿¿ãèéí òàéëàíãèéí òîëèëóóëãàÍÁÁÎÓÑ 2 Áàðàà ìàòåðèàëÍÁÁÎÓÑ 7 ̺íãºí ã¿éëãýýíèé òàéëàíÍÁÁÎÓÑ 8 Òàéëàíò ¿åèéí öýâýð àøèã, àëäàãäàë, ñóóðü àëäàà áà ÍÁÁ-èéí áîäëîãûíººð÷ëºëòÍÁÁÎÓÑ 10 Áàëàíñûí äàðààõü ¿éë ÿâäàë áà áîëçîøã¿é ç¿éëÍÁÁÎÓÑ 11 Áàðèëãûí ãýðýýÍÁÁÎÓÑ 12 Îðëîãûí àëáàí òàòâàðÍÁÁÎÓÑ 14 Ñàíõ¿¿ãèéí ìýäýýëëèéã ñåãìåíòýýð òàéëàãíàõ íüÍÁÁÎÓÑ 15 ¯íèéí ººð÷ëºëòèéí íºëººã òóñãàñàí ìýäýýëýëÍÁÁÎÓÑ 16 ¯íäñýí õºðºí㺠(ºì÷, áàðèëãà, òîíîã òºõººðºìæ)ÍÁÁÎÓÑ 17 Ò¿ðýýñèéí á¿ðòãýëÍÁÁÎÓÑ 18 ÎðëîãîÍÁÁÎÓÑ 19 Àæèëëàãñäûí òýòãýâýð, òýòãýìæÍÁÁÎÓÑ 20 ÇÃ-ûí áóöàëòã¿é òóñëàìæèéí á¿ðòãýë, ÇÃ-ûí òóñëàìæèéíòîäðóóëãàÍÁÁÎÓÑ 21 Ãàäààä âàëþòûí õàíøèéí ººð÷ëºëòèéí íºëººÍÁÁÎÓÑ 22 Áèçíåñèéí íýãäýëÍÁÁÎÓÑ 23 Çýýëëýãèéí çàðäàëÍÁÁÎÓÑ 24 Õîëáîîòîé òàëóóäûí òîäðóóëãàÍÁÁÎÓÑ 25 Õºðºí㺠îðóóëàëòûí ÍÁÁÍÁÁÎÓÑ 26 Òýòãýâýð òýòãýìæèéí òºëºâëºãººã á¿ðòãýæ, òàéëàãíàõ íüÍÁÁÎÓÑ 27 Ñàíõ¿¿ãèéí íýãäñýí òàéëàí áà îõèí êîìïàíè äàõü õºðºí㺠îðóóëàëòûíá¿ðòãýëÍÁÁÎÓÑ 28 Õîëáîîòîé òàëóóäàä îðóóëñàí õºðºí㺠îðóóëàëòûí á¿ðòãýëÍÁÁÎÓÑ 29 Õàíøíû õýò óíàëòòàé ýäèéí çàñàã äàõü ñàíõ¿¿ãèéí òàéëàãíàëÍÁÁÎÓÑ 30 Áàíê, ò¿¿íòýé àäèëòãàõ ñàíõ¿¿ãèéí áàéãóóëëàãûí ñàíõ¿¿ãèéíòàéëàãíàëûí íýìýëò òîäðóóëãàÍÁÁÎÓÑ 31 Õàìòàðñàí ¿éëäâýðèéí õóâü îðîëöîîíû ñàíõ¿¿ãèéí òàéëàãíàëÍÁÁÎÓÑ 32 Ñàíõ¿¿ãèéí õýðýãë¿¿ð: Íýìýëò òîäðóóëãà áà òîëèëóóëãàÍÁÁÎÓÑ 33 Íýãæ õóâüöààíû íîãäîë àøèãÍÁÁÎÓÑ 34 Çàâñàð õóãàöààíû ñàíõ¿¿ãèéí òàéëàãíàë (1999-1-1-ýýñ ìºðäñºí)ÍÁÁÎÓÑ 35 Çîãñîîñîí ¿éë àæèëëàãààÍÁÁÎÓÑ 36 Õºðºíãèéí áóóðàëò (ìóóäàëò)ÍÁÁÎÓÑ 37 ͺºö, Áîëçîøã¿é ºð òºëáºð áà áîëçîøã¿é õºðºíãºÍÁÁÎÓÑ 38 Áèåò áóñ õºðºíãºÍÁÁÎÓÑ 39 Ñàíõ¿¿ãèéí õýðýãë¿¿ð: Õ¿ëýýí çºâøººðºëò áà õýìæèëòÍÁÁÎÓÑ 40 Õºðºí㺠îðóóëàëòààðõ ºì÷ÍÁÁÎÓÑ 41 պ人 àæ àõóéí á¿ðòãýëÑòàíäàðòûí ìºí ÷àíàðûã èë¿¿ ¿íýí çºâººð èëýðõèéëýõèéí òóëäÍÁÁÎÓÑÇ-ººñ áàòëàí ãàðãàñàí ÍÁÁÎÓÑ-ûã ÑÒÎÓÑ ãýæ íýðëýõýýð áîëæáàéíà (2000 îíîîñ õîéø). Ãýõäýý äýýð äóðäñàí ñòàíäàðòóóäûã ÍÁÁÎÓÑãýñýí õóó÷èí íýðýýð íü ¿ðãýëæë¿¿ëýí íýðëýõ áîëíî.
 
6
 

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->