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Ha ochoostm tiuewszoxenoro, Tochummamop MacTORTeMNO mpeanaract ‘purrs Saxon Kupraceeon Peenyéavien «O akecerm wauenesiit 8 Jaxon Kisprscoh Peenyoninat xO OyxrumrepexoM YveTen KOTOpBIA, HECOMIHNO, TOMOAET YperyzmpooaT> tamoorwowenni ofepe Oyxraeperoro Yuera H uancoBoH GTETHOCTH, Mp STON ‘avezono oGeenena tox weoGxonnMbin rae cr¥0s.CPABHUTEJIBHAS TABJIMIA K npoexry 3axona Kerpretsexoii Pecny6amia «O puecenun H3Menenuii n HexoTopbie 3akoHORATeAbAbIe aKTEI B cibepe 6yxranTepcKoro yHeTa> Aelicrsyioman penaxuua Tipenaraeas peaaxuns 0 srecenun usmenenuii 3axon Keipressexoi Peeny6nmen «O Gyxrasrrey eKOM yueTenr Hactosmuit 3axon yeranapmmpaet mpanonyio 4 MeTonomOrUYeCKyIO ocHosy opraiaaiuin H peneHHs GyxrantepcKoro yeTa B KsIprsnacKoit Pecny6nuKe, onpenenier 1opsloK rocyaapcrBenvioro perympoBaHHa Gyxrantepcxoro yseta uM @uHaHcoso# oTyeTHocTH, mpasa H OGsaHHOCTH HHL, OCYIILeCTBAOMIHX opraHusaNHIo, BeNeHHe GyxrantepcKoro yuera H cocransenHe (puHarcoBol OTYeTHOCTH. Hactoauii akon ycraHapnunaeT MpaBosyto H MeTonONOTHYECKyIO ‘ociopy opranH3anun H peneHHs GyxrantepcKoro yueTa B Ksiprit3cKolt PecnyOnmxe, onpetesseT Mopssi0K rocysapeTBeHHOTO perysHPOBaHHs Gyxrantepckoro yueTa Hw duHaxcopol oTuerHocTH, pasa ObazaHHOCTA MIL, OcymecTBRSIOMINX OpraHuaaMMi, BeeHHe Gyxrantepcxoro yuera, cocTapnenne H mpegoctanstenHe puHaHCOBOH orsetiocTa ‘Crarea 1. Byxrantepexnit yaer 1 ero MeTojonorHuecka OcHoBa 1. Byxrantepexuii yer mpencrannaer co6oli cuctemy c6opa, vaMepeHHa MyTeM perHerpanun naHHBIx, o6paGorKH u nepeasnt wnopmannn 06 axTHpax, OGs3aTeNECTBax, coGcTHeHHOM KanuTaze, HOXoMAX H pacxomax cyGbeKTa (IopHAMECKE IMO), NocpenCTBOM Qvnancopix oTdeTos 06 onpemeneHHOM cyGsexre sia MpHHSTHS oGocHonannbix peuennii. 2. Enuoii merononoraueckoii ocHonoli wemenua GyxrastepcKoro yuera H cocTasneHia (buHaHCoBOH oTYeTHOCTH, NpHMeHAeMOH Ha Teppuropun KsiproscKoli PecnyGauKH 1A cy6vexTos nyOnuHoro wuTepeca, HesaBHcHMo oT ¢opMbI coGcTBeHHOcTH, sABAIOTR Mexuynapoanbie craimaprst diiancosofi oTuetHocTa (name - MCO), npuuatiie Donnom Komutera no MC®O (ropon Jlouz0H). Cratsa I. Byxrantepcxili yuer # ero MeTonOnOrMsecKas OCHOA 1. Byxrantepcxnli yyer mpenerannier coGo cuctemy c6opa, WMepeHua TIYTeM PerHCTPAuMH AaHEBIX, o6paborKH HW nepenaT uuopmanun 06 axrunax, oGs3aTenEcTBAx, coGeTBeHHOM KanHTae, JOXONAX W pacxonax cyGbeKTa (FOPHAIHYECKOe sTHO), NOcpeCTBOM @unacossrx oT¥etos 06 onpeneneHHoM cyGrexTe ANA npuuaTHs oGoctionaHHEIX penienii. 2. Eaunoii meronoaorwueckoli ocHonoii nenenms GyxranrepeKoro yuera H cocrapjenla HHaHcoBol OTHeTHOCTH, NpuMerseMolt Ha Teppwropun Kuiprensckoit = PeenyOaukn = ata cySvexton nyGau4uoro unTepeca, HeraBHcHMO OT dope! coGcTBcHHOCTH, abamores Mexaynapoanbie crangaprst pHHaHcoBoli oTHeTHocTH (nance — MC®O), npuusrste Conerom mo Mexaynaponiem craujaptam unaviconoii oTHerHoctH, onyGauKopanubic Ha FocynapeTnenHiom HW oMUMANbHBIX ssBIKAX _B _MopaAKe,yeranosnennom papureascrsom Kerprinckoli Pecny6amci. CyGvexrt ny6amHoro uHTepeca BHpase NpUMeHsTE HsMeneHHa, buecenusie 2 MC®O fo wx onyGauKosanus ¢ nocnesyiomuM PACKpEITHeM B MpHMeTaHASX K >UHAHCOBO! OTHeTHOCTH. Tina uenel nactoamero 3aKoua nom cyOsextom nyOmmanoro WaTepeca TonuMaetes cy6xexr, sanmommuites: = oMHTeHTOM, weHHbIe GyMarH KOTOporo BKMONEHBI B sNCTHHT hounoBoit Gupaat; GaHKOM WIM MBM QwHaHcoBO-KpemuTHEIM yupexenHem, smuensnpyenunn Hannonansisim Gaaxom Kirprarscxoit Pecny6min; = MHBeCTANHOHHBIM =— POHAOM, —cTpaxonoii © ommanneii, HerocyapCTRCHHBIM NeHCHOHHBIM oro. Tix uenel nactoamero 3axoua non cySsextom nyOmmunoro miTepeca ToHuMaeTes ¢: , ABISTOUHCH: = oMMTeHTOM, WeHHBIe GyMarH KOTOporo BKMOYeHE B sINCTHHT dounosoit Gupxcn; = GaHKOM WIM HHBIM HHAHCOBO-KpemMTABIM —yupexnenHen, amuensupyembim Hanvonanbasm™ Gaxxom Ksiprsiscxoii Pecny6nmxn; = HHBecTHUONHBIM §=— oHNOM, —eTpaxonoli —-Kommanneli, HeTocy MapCTBEHHBIM TIEHCHOHBIM (OHNOMS = cyGeexr, KoTOpbili mpepbimaer mpenesb ABYX Hs cenyIONAX Kpurepues: 1) Bcero aKTHBOB Ha KOHeN npeawecTBoBaBmero oruerHomy rona — 10 (aecsTs) MHJUIHApOB CoMOB; 2) AOXogUI oT NPoAAKH MPOAYKUNH, TOBApOB, OT OKAsAHHA Yeayr, BLINoAHeHUA paGoT, OT AOrOBOpoB HA cTpoHTeAbcTBO, Roropopos ANauHTa, CTpAXOBEIX BIHOCOB, AMBHAEHTOB, HOMeBOrO YHACTHA, MpoueHTOB, a TAKE HHEIE HOXONLI, OTHOCHUTHECH K ocHosHoli gestenbiocTH cyGseKTa 3a mpenmecrsosabulnil orsernomy roa —5 (nab) MistHapaa comoB; 3) cpeaecnucounad aneneHHocTs paGoTHHKoS B OT¥eTHOM nepuone - 250 (anectu nareaecat). CyGnexr nepectaer OuiTh B kareropun cy6sekra nyGsn4noro HHTepeca, ecaM Ha oTHeTHyIO Raty 8 TeHcHe mocHeAHHX ABYX OTHETHEIX nepuonOR He Tpepuimaer npenenet mByx KpHTepHeD. Cy6vext ny6auanoro uiTepeca B ObazaTeEnbHOM NopHaKe cosnaeT Komurer mo ayawry, Tonoxenne 0 KomuTere no ayaury yraepxnaeren Tpanuteancrsom Keipretscxoii Pecny6mmun. Komurerst no aysury Gankos cosqaorea 8 coorserersun ¢ GanKonckHM 2aKoHonaTenbcTBOM.Ecnu uHoe He mpemycMorpeno Hactosmei cratseli, emaHoi MeTOMONOTHYECKOH OCHOBOM cocTaBNeHHA (HHAaHCORO! OTHeETHOCTH, MpHMewsemoli wa Teppatopuu Ksipremcxoii PecnyGmma nu cy6uextos, 3a HcKMOUeHHeM cyGKeKTOR MyGNHSHOTO muTepeca, HesaBvicHMo OT (opMsl cobcrBeHHOcTH, sBINOTeR MexuyHapomusie cTaHmaprsl GuHAHCOBOM OTHeTHOCTH AIA cyOBeKTOB ManOrO H cpeaHero mpenmpunumarenscrsa (naxee - MC®O aaa MCI), mpuustie Dono Komurera no MCOO (ropon Jlonn0H). Eawnoii meronoaorseckoii ocnopolt cocrapnenua dunanconoit oruerHoctH, mpHMensemoi Ha TeppuTopuH Kerprenckoit Pecny6amxn ia cyGbeKron, 3a McKMONeHHeM cyGbeKTOB nyGauuuoro —uNTepeca. = H_—SscyGuexTon = mastoro NpegnpuHuMarenberBa, HeIaBHcHMo OT GopMst cOOcTReHHOCTH (nanee — cy6vexrs! cpeanero mpeqnpunuMarenbcrsa) apaseTea Mexaynaponsiii craugapr unancosoii orueruoctu aa cyOvextor Masioro 4 cpeauero mpeanpHauMarenbctsa (nance — MCO ana MCI), npuusatite Conerom no Mexaynaponisim craugapram anancopoii otseruoctu, omyGauKonanubie wa FocynapersenHoM Hf OHUMANBHEIX sBLIKAX B TOpAnKe, yetanopennom TIpasurenscrzom Keiprenckoli Peeny6aucn. CyGvexrst cpeatero npeanpunmmarenscraa BHpane MpuMcuaTE usMentenna, BHecentere B MCO ana MCTI no ax ony6ankonanns € MOCHENYIOMINM pacKpEITHEM B NpHMeYaHHAX K dunanconoll orueruocta. CyGsexrst cpestero npeanpunumaremcrsa BnpaBe Ha 2o6poBoabuoil ocHone No pemeHMto HX PyKOBOAAMNX OpraHon, YTBepANBUINX YueTHYtO MOMHTHKY, COCTABART hHHaHcoBytO ‘oTtetnocts B coornercraun ¢ MCDO. 2-1. Eauxoii Metogonormyeckoi ocHosoit Benen GyxrantepcKoro yueTa M COCTaBNeHHa duHaHcoso% oTueTHOcTH, npuMeHseMoii GiomKeTHLIMH = yupexuienHamH =Ha_—TeppuTopHH —_Keiprsisckolt Pecny6amxH, sanmorer Mexnynaponuste crannaprs: punaiconoli oTueTHocTH Aix oGulectReHHoro cexTopa (nance - MC®O OC), paspaSarbipaemmie Coperom io MC®O OC mp Mexnynaponxoii eaepaunn 6yxraxtepos. 7-1, Equnol merogonorHueckoH ockosoH senenua GyxrantepcKoro yuera Mm coctapeHua qbuHaHcopoii oT4eTHocTH, MmpHMeHseMoit GiomkerHBIMH §=-YupekyeHHaMH «Ha TepputopuH —KeiprsrscKoit PecnyGquku, spimotca MexayHaponubie cTanlapts! dunaicosolt oTueTHocTH zx oGulecrBeHHorO cexropa (tanec - MCDO OC), paspaSarsimaempie Coperom mo MC@O OC npx Mexnyxapomoit genepaunn Gyxranrepos, mpanssie Coserom no MC®O OC, onyGaukonannbte Ha rocynapCTBeHIIOM H OMNHANDHEIX HSBIKAX B nopaake, ycranonaentiom TIpasreneersom —Kespressexoii Pecny6uku. Biowkerupie yspexaenua snpape mpumenaTs womenenta, BHeceriiie B MC®O OC so ux onyGauKosanua ¢ NocmenyIOMMM PaCKPBITHEM B NAPHMeYAHHAX K guHAHcoBOl oruerHocrn.“ADIATgATDO Yoxosertidity WOaLTaleVOHOMeE 9 HHGLIL2GLOOD @ ILeHHd SOLKLMLOHH XIFOOHEHHK) XIDIONRLOK wint wLahA osoxsdouIreIXko muderie1s wOlOIWIay —HDOHLDh10 © YOuoOMEHA —wHHOLERI90 H eiank osoxiodenresxkg BHHIIa YOXOHOO YOXODnHIOLOLFOLOW ‘suneaodvonenmp = M—eifalr, «= OxoNogowHeg = HWeUMTHHduE NHXOWELOM 9 HUALOLORLOOD a XIGNoMIraLDaTAD0 “KEMHOMOHLO El °C “WMA woxoerudmy NogiosoneoHoyes 9 mMaLotoaL00o @ oruuKHndu SHOLKLMIOH XINGOOHBHNG XHNOWEIOM wUMT vLOAK osonodauiTesxkQ nauderrHe1s olla HLDOHZHLO —YOROOHeHM —_KHHaITMELD09 i Biahk osonodaLireIxXX9 KHHOIT9a YOROHOO YoXDInILLOKOTOLAN ‘suneaodvonean =H eioIr == uniogoxNeg = end MINHOWEIOH 9 HHSL9L9GL00D XIBWaKI;GLIOTIAO “XBHHAITOHLO ql “€ saondounds: xKaw ravetiedu .semagedu govondou xrmuianio xfer xumifovsou ouHohoL @ Auer olkMionLo eH mIDa ‘eaLosLeMnMdutodu osorren wineagés mndowouen s surg xaeizeden 4219994) “(auso01) 91 — attondou WOHIALLO 4 doMMALOgEM TI0HHAIoMn BeHROSHUDeHITAdS (¢ aowoD AONONLITHN (ALuMTeAY/) QZ — vOL AWoHLanLO osomavaoaizommadn nono eH ¥xx49K9 HIDOHALOLwOI! YOHAOHIO M WOOHMBIOHLO ‘THVOXON aTNH oNoIEL ¥ ‘GoLHONOdU ‘sMLIERA osogaror ‘aormoruant’ ‘dosonta xisgoxedio ‘esuucm sodoaosor ‘omaaosnodia vn aodososor 10 ‘1oged wuuomroursa ‘afir94 sunecento 10 ‘aodeaos ‘ummmAKodu mxerodu Lo ratroxor (Z fsowos donomnraw (asm azentiHds) sg — eros AwonsanLo oxomavaoaisamredu = nenom eH soaHINe o09a ([ saondo.ndot xemorAvous om xAatt raurovfadu ssemagedu aH yrsdorom ‘494949 woLaeMHHON vaLoTeLeMMNNdutody ogorren Wouso4949 You eHoLE OsIMBOLIeH Yoon BIT “winnrgduv0g yoxocrudity woaroareietfonomes WITGoJOLeH 9 HHELOLeGLO0O @ tssoxeL yISHHoWetfoduo ‘Wo49A0 woLseNHHOU eaLoTreLeNHHNdnrodu ouoMeW WowNe1gfo Vou eHONeE OJeMMoLoeH Yow IY “HOW Bit QMO 2 HHaXD1981009 a a120N194L0 orkaoonenm ausiavi209 ‘Aunumrou ordHiand xumamidoash ‘aonesdo xumstioaonAd xu omnomtad om ag0H90 yoraoaodgor en aaedua = eaiseuenmundutfdy osorew — runaagh) LIOW 1th OOW HATH O@OI 9 HHALD12a1009 a TIO0HLLIHLO orkaoonenmh susiraeiooo ‘AumLMou oun xumauttdoast ‘aoweido xumuoaoxkd xn omHomad ot 2E0H0 yousIrosodgoIr eH oaedua vaLoarorennnnduiradu esoveds—w ose ruLI94D swrmiegduped yowseudiy] Woasaesnaedy] marauvoraonersh ‘mwernsedy HWranHomodns 9 wwai21291009 a esakd oxomodausresxAg onNoTioa xorsiraisomA90 waLsqeLEWMANduifedi OsOLEW IIIMOAQKD “Z-Z -wumugKusog yoocrudiny woatomrornaedy] MWKHMorEoHeIok ‘ANeNHaCd MNIGHHOMOdUA 9 HHALT2ELOOS 2 MizeHioLo HouoateHNd-onnatEesa0s-H E1anK osoxodoUIreIXKg HHdIfoa LounraLdomTAoo waLoaTroLenMEAduNradu OsOUEN ISIOAOKD “Z-CCrate 1-1. Cihepa nelicrous nacroamero 3axona I, Hacroamuii 3akon mpumenserca x caenyiomuM kareropusM 3aperucrpuponannix B KerprencKoi Pecny6auxe amu (asnee - cyGsexcres): 1) topuawueckne = sau, —ocymiecTBaatomue NpeAMPUHUMATeNBEKYIO eATeILHOCTb, HeIABHCHMO OT BHAA coGerseHHocTH 1 oprannsannoHHo-npaBosoit PopMet; 2) Gommernbre yapexnenus; 3) noctonuubie npeacrapwrenbersa H usHasiul cy6LeKToR- Hepesunenron; 4) Hexommepueckue opranisauun m npeqcTapnrenbcrBa cyGvexros-Hepesunenros; 5) usnseckne auua, ocymecrnastomue NpeanpHHuMaTeNbeKyIO —estTenbHOCTB, 3a HeKMONeHHeM OcyUNeCTBASIOMIHX JexTETBHOCTS Ha MaTeHTHO OcHOBe; 6) dusnueckue sua, ocymectBamtoume npopeccuonannuyio nenremsnocth 8 chepe mpana (Worapuycki, —aqBoKaTbt, MeaaTopsi), HM YApexeHHbIe MMH — mpodeccuonambuBie cooSutectsa, a TakoKe “acTHONpAKTHKYIOUIMe BpAa Crate 2. Sanasm GyxrantepeKoro ysera 1. Ocuonteimn sanavann 6yxrantepeKoro yuera sBIMOTES: = cHeTemarmueckoe opmuponaine monHol wuopmannn 0 JeaTembHocTH cyGKeKTOB mM moBemeHHe ee 20 BHYTPeHHAX H BHEUIHHX NlombsOBATENeH dpuHAHCOBOH OTHeTHOCTH, = cocrasnenne qunancoso# oTueTHocTH apeGosaHHamn Hacrosulero 3axona u MCOO, seiicrsyrouux Ha MOMeHT cocrasnenna uHaHcopoli oTueTHOCTH; OTHETHOCTH, MpeMyCMOTPeHHBIX saKoHONaTeMcTBOM KsipreiscKoli Pecny6nuxn; = oGecnevenne unopmayneli fia KoHTpomA 3a coGmoneHHEM saxonogatensctea Kepreiscxoli PecnyGnHkH mp ocyutectanenun cyOsexrawn xossiictaennsrx onepauuit. noctonepuoli | - B cooTnetcrBHH ¢ | - = oGecnevenne uMopmanneli jut cocrapnenua wibx Bngos | - Crarea 2. Sanaun Gyxrantepexoro yaeTa 1. Ochopnbnen sanauama GyxrantepcKoro y4era ABAMOTCH: cHcremaru4eckoe © popMHpopaHMe TlomHoi © _ocToRepHoit WHhopMauHM © jesTeMDHOCTH cyGBeKTOB 4 AOBEMeHHe ce 10 BHYTPeHHHX H BHEMIHHX nosbsOBaTexeli (HHAHCOBO! OTIeTHOCTH; coctapieHHe (uHaHconoH oTHeTHocTM B cooTBeTCTBHH ‘TpeGoBaHisMH HacTosulero 3aKoHA H MeroaoHorMuecKoii ocHOBDI cocrapnenus @HHaHcoBoi oTHeTHOCTH; OGecnevenne uHopmanneH mia cocTannenHA WHLIX BHIOB OTHeTHOCTH, MpenycMOTpeHHBIX 3aKoHOgaTenbcTBOM Kerprsi3scKoii Pecny6nuKn; = oGecrieveHne unopmanneli xx KoHTpona 3a coGmonenHem sakouonarenbersa Keipriiscxoii PecnyGnuxu py ocyuiecranennn cyGnextamn xosaiicTacHHEIx onepanutit.