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Ta M
XBRL
http://www.iasb.org/XBRL/XBRL.htm
125
(
International Financial Reporting Interpretations Committee
- IFRIC), 2002.
(: Standing Interpretations Committee - SIC).
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.
2004.. 31. 2011. :
IFRIC 1 a ,
;
IFRIC 2
;
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;
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,
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IFRIC 16 ;
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.
SIC-a
(: SIC)
1997.-2001. , .
126
SIC
:
SIC br. 7
SIC br. 10
SIC br. 12
SIC br. 13 -
SIC br. 15
SIC br. 21
SIC br. 25
,
SIC br. 27
SIC br. 29
SIC br. 31 -
SIC br. 32 wb
web www.iasplus.com
IFRIC,
, .
.
.
www.iasplus.com/ifric/notadded.htm
2007. , IASC,
(: IFRIC).
web
www. ifrs.org.
IFRIC
. ,
.
127
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31. 2011. .
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2010.
32
128
Deloitte- -learning
Deloitte
,
.
/
.
4 6
,
,
.
.
wb
,
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,
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.
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Deloitte-
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Deloitte-
www.iasplus.com/espanol/espanol/htm
Deloitte-
www.iasplus.com/new/firsttime.htm
Deloitte-e iGAAP (Guide to IFRS Reporting iGAAP
Financial Instruments: IAS 32, IAS 39, IFRS 7 and IFRS 9 Explained)
w- Lexis-Nexis http://www1.lexisnexis.
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, ,
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Web
Deloitte Touche Tohmatsu
www.deloitte.com
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IASB
www.ifrs.org
Australian Accounting
Standards Board, .
www.aasb.com.au
Canadian Accounting
Standards Board,
www.acsbcanada.org
www.casc.gov.cn
www.gouvernement.fr/
gouvernement/
autorite-des-normes-comptables
Accounting Standards
Committee of Germany,
www.drsc.de
www.asb.or.jp
http://eng.kasb.or.kr
Accounting Standards
Board (United Kingdom),
www.frc.org.uk/asb/
Financial Accounting
www.fasb.org
Standards Board (USA),
International Auditing and Assurance Standards Board
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134