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ֲ1
² ί ̲ί ί ֲ2
FROM GROSS WORKING CAPITAL TO NET WORKING CAPITAL: SUGGESTION OF AN APPROPRIATE MODEL3
THE NEW IFRS FRAMEWORK: PURPOSE AND DEVELOPMENT4
5
ò ˲: ϲ ²̲6
7
Բ̲ί ֲ ʲ Բ 8
Ͳ Բ ˲ Ͳ ̲ Ҳ Բί ²Ҳ 9
ֲ ˲ ˲ ֲͲ ̲ Ҳ 10
11
ֲ ʲ ˲ ˲ ̲ 12
һ13
˲ IJҲ Ҳ Ҳ ֲ 14
ί ί ̲ 15
16
ò ˲ ί IJҲ ̲ Ҳ17
ϲ ̲ 18
̲ ˲ ̲ 19
² ֲ̲ ˲ 20
Ͳֲ ˲ в ˲: ̲Ͳ ϲ 21
˲ , ˲ Ȫ ֲ ֲ ̲ί 22
: 23
1.24
² ̲ Ѳ25
Ҳ ²: ֲ ֲ Ҳ ˲ в ² ˲ 26
˲ в27
̲ IJ ˲ ֲ ˲ ˲ 28
29
˲ ˲ 30
Ͳ ʲ 31
Ͳ Ͳֲ ˲ ֲ 32
ղͲ ֲ ˲ в ˲33
34
ֲ ʲ ί ²Ҳ Ͳ35
2.36
ACCOUNTING RULES: WHATS NEW?37
˲ί ˲ ֲ38
˲ 39
Ͳ ʲ: ˲ ֲ ̲ί Ҳ, , ֲ Բֲ40
˲ ² ϲ Ͳ ֲ ʲ Ҳ ² ̲ 41
Բ Ѳ (˲ )42
3.43
в ֲ ² ϲȪ44
ò ʲ в45
ֲ ˲ ̲ ò ˲ ϲȪ46
˲ ˲ ˲ Ͳ47
48
˲ ϲ Ҳ ˲ֲ ò ò49
˲ Ͳ Ͳ ϲȪ50
ֲ Բ ϲȪ51
̲ ˲ ̲Ͳ ֲ ֲ52
ֲͲ ˲ ˲53
ֲ ˲ Բ Ͳֲ ί ֲ 54
˲ ֲ ֲ Ҳ IJ ²Ѳί ϲ ղֲ в ֲ55
˲˲Ͳ Ѳ Ͳֲ56
ղ Բ² ²Ҳ Ͳ57
˲Ͳ ֲ ò ̲ 58
ֲ˲ IJͲ ò ̲ Ͳ ̲Ͳ ̲59
˲ ò ˲Ͳ ̲ 60
˲ֲ в ֲ ϲȪ61
˲ EVA ˲Ͳ IJͲ ϲȪ62
˲ Բί Ҳ ϲȪ63
˲ί ϲ ʲ 64
˲ ϲȪ65
˲ ˲ ϲȪ66
ֲί ˲ Ͳ ϲȪ ί ֲί ERP67
Բֲ ˲ в ˲ί ֲ68
Ͳ ˲ ˲²Ҳ Ҳ Բί ²Ҳ69
470
в ˲ 71
Ѳ Ҳ ˲ί ˲ ϲȪ72
ò ˲ ²: Ͳ ϲȪ Ҳ 73
8 ֲͲ Ȼ ˲74
IJ ϲղ ˲ ò ˲ 75
Ͳ ˲ Ͳ76
˲ ϲȪ Ҳ ˲ί ˲77
: 78
Ͳ ˲ί ֲ в ² ̲ Ҳ79
80
(13951398 .), 81
˲ ֲ Ҳ ˲ в82
˲² ֲ ϲȪ83
84
85
ֲ в ˲ ֲ86
Ҳ ײ ϲȪ Ͳ Dz 87
: 88
˲89
ֲ ² Բ² ²Ҳ ϲȪ90
˲ ˲ IJҲ в : в91
92
в ϲIJ 93
ʲ ˲ ʲ ֲ ̲ 94
, 95
ֲ ˲96
97
² ̲ ˲ ²Ҳ ( ² Ͳӻ)98
Ͳֲ ˲ ϲ99
ʲ в ˲100
Ҳ ˲ ղ ֲ в 101
˲ ˲ ֲ IJ Ҳ102
Ҳ ֲ Ͳ Ҳ ò 103
1340 104
˲ ϲ ϲȪ ̲ί 105
ղ Բ Ҳ в в ̲ 106
˲ ˲ Ѳ107
˲ ̲ ˲ Բί ²Ҳ ̲ 108
˲ ֲ 109
Ͳ ˲ ̲ ² ̲ 110
ί ˲111
˲ ˲ ² ͲҲ ղ ˲Ҳ112
5113
Ͳ?114
²²Ҳ ϲȪ115
ϲȪ ²116
Ҳ Ͳֲ в Ͳ117
ʲ ί IJҲ118
Բ ² ֲ 119
, ̲ Ҳ ʲ ʲ120
Ͳ Ҳ ί 121
в ϲ IJ Բ 122
ֲ ϲȪ Ѳ 123
² в ϲ ֲ ˲ ϲ124
Ͳ Ͳ125
̲ί ϲȪ126
ֲ в ˲Ͳ ʲ 127
в ˲: ֲ ϲղ ˲ в128

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