IAS 17

PMT

- 17 IAS 22 201019:11

1

-IFRS

– 18

– 1

IAS 18

- IAS 18

2

-

10

– FV

– FV

– FV

-

-

2

3

75% -

–

– –

– –

-PMT

–

-

–

-75%

–

–

– –

– –

–

3

–

–

-PMT

–

4

– 90% -100%

– 1

–

2

3

– – 1000

-1000 1000

800 200 -

– – –

–

– -

10 -1000

-1000

1000 5 100

3 1000 100

–

4

15

15 100% 15

15

15

- IRR

R

-IRR –

–

–

– -IRR

–

-IRR

-IRR -IRR

5 6 7 8

5

- - 10-11 -

- 1

2

- - 3

-Day 1 -

- - p/n

- n X pmt

Day 1 -

- BV - PN -

- pmt X n

-

-

6

Day 1 -

-

-

7

- 1 2

- 3

-

- BV - - PN

-

-

BV - PN

-

4 - 5

29 2010

10:04

8

1

-

2

-

1

-

2

21 2010

19:30

9

29 2010

17:27

10

-

- 4 1

2

3

BV FV

1

BV -

- BV PN

-

BV 2

- BV FV FV-

FV

BV-FV PN

FV

-

- FV - PN

- FV BV

-

- BV - PN

-

23 2010

00:01

11

3

BV 1

FV

FV -

BV 2

FV -

FV -

12

ias17

4 - a

b

1

2

-

21 2010

20:47

13

- - -

1

- 8 -

- -4 2 75% 90% -

-4 1 2 -

2

- IRR a - IRR

b

3

-

- 10% 1 - 2

- 3 BV FV- 4

4

- IFRS - 25%

1

1

-

- IFRS

2

5

GAAP 05 2010

11:58

14

-

1

-

2 3

4

- - 5 - AFS - FVTPL 6

- FVTPL

7

8

- -

9

- PV 10

23 2010

10:58

15