חכירה - כללי 17 ias
Post on 03-Apr-2015
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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
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