???? ?????
(??????:
??"?
) ??? ?? ?????? ?? ?? ??? ????? ??????
????? ??????
, ??????? ??? ?????
??????
??
????? ??????
????
???? ???
?????.
????? ?????? ??? ?????? ???? ?????? ?
????????
, ?
????
, ?
?????
, ?
?????? ?????????
??????? ??????, ??????? ?????? ??????. ???? ????? ???? ??????? ?????? ?
?????
?
????? ?????
, ?? ?? ???? ??????? ??? ??? ?? ???? ????? ?????? ?
??????
???? ?????.
?
?????
, ?
???
?????? ?? ????? ????? ?????? ???
??? ???? ?????
,
???"?
?1955. ?? ?? ???
???? ???????
???? ??
????? ???? ????? ??????
,
??? ????????
?????? ?? ???
??????
?????? ??????. ?????? ????? ??????, ?????? ???, ??? ?? ????? ??????, ?????? ?? ????? ???? ??????. ?????? ?
????????
?
???? ?????
?
????????????
??
??????
???????? ???????? ?? ?????? ??? ???????? ?? ?????? ?? ??????? ????? ????, ?? ?? ??????? ???? ??? ?? ?????? ????
?????
,
???? ?????
?
??????
. ????? ?? ???????? ???? ?? ???? ??? ???? ???? ????? ???? ????. ?????? ?? ??????? ?????? ???????? ????? ???? ????? ???? ????? ??????? ???? ??? ?? ?????? ????
[1]
. ???????? ??????? ?????? ????? ?????? ???? ?
?????? ????? ???? ?????
. ????? ?
??????
????? ??????.
????? ????? ????? ?????? ?????? ???:
"
????? ?????
" ?????? ? ??????, ????? ?? ?????? ?? ?? ????, ????? ????? ?????, ????? ?????? ???????, ????? ??????? ???????? ??? ????? ????? ???, ?????? ?? ????? ??? ??????? ?? ??????? ?
?????
????? ?????, ?????? ????? ???????;
"
???? ?????
" ? ?? ????? ?????? ?? ???? ????? ??? ??? ??.
?????? ????? ?????? ?????? ????? ???? ??????? ??????? ??? ???????????? ?? ??????. ?? ?? ?? ?????? ?????? ????? ?? ????? ????? ????? ????? ????? ????? ?????? ??????? ??
????? ???? ??????
, ??? ???? ?????? ??????? ??.
???????? ??????? ?????? ?????? ??????? ? ??????, ???????? ??????? ??????? ??????. ?????? ????? ??????? ?????? ????????? ?????? ????? ???? ???? ?????? ??????, ??? ?????? ??????? ?????? ?? ????? ????????, ???? ????? ?????? ??????? ????? ???? ????. ???? ??????? ?? ?????? ???????, ???? ?????? ?? ???? ????? ????, ??? ????? ??????? ??????? ??????? ???? ?????? ?? ???? ????? ??? ??????? ???? ????? ?????. ?????, ???? ?????? ??????? ?????? ?? ??? ????? ??? ???? ???? ???? ?????? ????????. ??? ??????? ???? ?????? ??????, ??????? ????????? ?????? ??????, ?????? ?? ??????? ????? ?????? ???.
?????? ????????? ???????? ?????? ????????? ???? ????? ?? ?????? ??????? ???
???? ????? ???????? ?????????? (IFRS)
. ???? ??? ??? ?? ???? ?????? ??? ?????? ?????? ???? ??? ??????? ????? ??????. ????? ???????? ?????? ????????? ???? ????? ?????? ??????? ?? ??? ????? ????? ?????? ??????. ??????, ???? ????? ???? ????,
????
, ?????????? ???????? ????.
??????? ??????? ??? ??????? ?????? ????? ?????? ?????? ????? ?
?????
,
??????
,
???? ???????
,
????? ?? ?????
,
????? ???? ???
,
????? ?????
, ????? ??????????, ????? ??????? ????. ????? ?????? ??????? ??????? ?????? ?
???????? ???????
??? ????? ????? ????? ?????? ??? ????? ?????, ????.
?? ??? ???? ?????? ???? ????? ?? ?? ??? ???? ????? ?? ????? 15 ?????? ??????? ?? ???
????? ???? ?????
. ??????? ???????? ?????? ????, ????? ???? (???? ??????? ????????) ??? ????? ???? (?????? ????????????)
[2]
. ??????? ??????? ?-4 ?????:
- ?????? ??? ?': ???? ?????????, ???? ????;
- ?????? ??? ?': ?????, ?????? ?????? ????????, ????? ????????? ???????;
- ?????? ??? ?': ?????????, ???????? ???????,
???? ???????
?????, ?????, ?????????? ????, ???? ????? ?';
- ?????? ??? ?': ????? ????????? ??????? ??????, ???? ????? ?', ???????? ??????? ??????, ?????? ??????? ?????? ?????? ???????.
?? ????? ?????? ?????? ???? ????? ????????? ????? ????? ???? ?????? ????? ???? ???? ????
[3]
??????? ??????? ??? ??????? ?????? ??? ?' ?? ?????? ????? ??? ?????? ???"? ? ????? ?', ????? ?', ???????, ??????? ?????? ???????. ?? ????? ?????? ?????? ??? ????? ????????? (??? ??????? ????? ????? ????? ??? ??????? ????? ?????? ????????? ?????? ????? ???? ????? ??? ????? ??????) ???? ???? ?????? ?????? ??????????? ????? ???? ????? ?????? ?????? ?????? ?????? ?????? ??? ?', ??? ????? ?', ????? ?' ????????. ??? ???? ?? ??? ???? ?? ?????? ???? ?????? ????? ?? ??? ?? ?????? ???? ?????? ??? ??????:
???????? ??????? ??????
???
?????? ??????? ?????? ?????? ???????
.
???? 2019 ?????? ?????? ???? ?????? ????? ?? ????? ??? ??????. ?????? ???? ???????? ?? ??????? ???????? ???
?????? ?????? ?????
??????? ?? ????? ??????? ??????? ?????? ??????? ??? ??????
[4]
. ??? ?????? ????? ??? ?????? ????? ?????? ???? ????? ??????. ??? ?? ???? ?????? ?????? ?????? ???? ????????? ??? ??? ?????? ????? ?????? ??? ????? ???? ???? ?????? ??????
[5]
.
???? ????? ??????? ???? ?????? ?? ???????. ???? ??????? ??????? ??????? ????? ????? ??"? ?? ?????? ??????? ???, ?????? ???? ?????? ?? ?????? ?????,
?????
??????, ??????? ?? ?????? ????????, ????? ????, ??? ???????? ????? ??????? ???????? ???
???? ?????? ???
,
???? ??????
, ??
???? ?????
, ?????? ????? ??????.
???? ????? ?? ????? ???? ?????? ??????? ??????, ???????? ??????. ????? ???? ????? ?????? ?????? ?? "??????". ????? ??????? ????? ???? ?? ?? ???? ??????? ????????? ?? (????? ???? ????? ???????).
?????? ???? ?????? ??????? ??????? ????? ???? ??? ?????? ?? ????? ????????, ?????? ????? ??????? ??? ?????? ??????? ??????, ????? ??????? ??????. ??????? ??????? ???????? ?????? ????? ???? ??? ?????? ?? ????? ??????, ????? ?? ??????? ????? ????? ????? ?????? ???? ????? ????? ?????.
???? ???? ??? ?????? ?????????, ???? ?????? ???? ??????. ?? ?? ???, ?? ??? ???? ?? ?????? ???? ?????? ?? ????? ??????. ?????? ???? ????? ????? ??????, ??? ??????? ???? ?????? ?????? (???? ?? ????'?), ??????? ?????? ????? ?????. ???? ???? ?????? ????????? ?????? ?????? ????? ?????? ??????? ?????? (??????, ?????, ??????, ???????, ????? ???'), ?????? ??????? ???????? ??? ???? ?????? ???, ???? ??????,
???? ?????
????, ?? ????? ???? ????? ????. ?????? ?????? ???? ?? ???? ?????? ?????? ????? ??????? ?? ??????? ???. ?? ?????? ????????? ????? ????? ???? ?????? ?? ??? ??????? ?? ??? ???? ?????? ????? ?? ?????? ??????.
?? ????? ????? ???? ?????? ?"?'?????", ????? ???? ??? ??????. ?? ???? ?????? ?????? ???? ?????? ?????? ?????? ????? ?????, ?????? ??? ???? ???? ?????? ?????? ??? ????? ?? ?????? ?????? ?????. ???? ??? ???? ?????? ?????? ????? ????, ????? ????? ?????? ?? ????. ???? ??? ?????? ?????? ???'?. ???'? ??? ????? ???? ????? ??????, ?????? ???? ???????? ????? ?????. ?????? ??? ??? ???'? ????, ????? ??? ??????? ?? ????.
???? ?????? ??????? ??????? ??????? ?
???? ???? ????? ??????
, ???? ??? ????????-??????, ??????? ?????? ????.
???? ???? ????? ???????? ?????? ??????? ?????? ?? ?????? ????? ??????. ??? ??? ???? ??? ???????
????? ????? ????? ?????? CFO
.
??????? ?? ???? ?????? ?????? ??????? ??????? ??????? ????? ??????? ?? ?? ?????? ???? ??????? ??? ??? ?????? ?? ????? ????? ?????? ??????? ????? ???? ??????. ??? ??, ??????? ???? ?????? ?? ???? ???????? ????? ??????? ????????? ????? ???? ??? ???? ?????? ????? ????? ????? ??????? ???????? ??????. ?????? ???? ???? ????? ????? ????? ??????? ????? ?????? ???? ?? ?????, ?? ???? ?????? ?????? ????????
[6]
.
????? ???, ??????? ??
??? ?????
, ????? ???? ?????? ??????? ?? ?????? ?????? ??? ?????? ?????? ????? ????? ?????? ?????????? ?????? ?? ????? ?????? ???? ??? ?????? ?????? ???????, ????? ???? ????? ???? ????? ????.
?????? ???? ????? ??? ???? ?????? ??? ???? ???? ???? ????. ????? ????? ???? ????? (?
???? ??????? ?? ???? ??????
) ???? ??????? ????? ???????, ????? ?????? ?????? ????????? ??
??????? ????? ??????
(?????? ???? ??????) ??? ???? ???? ?????. ???? ???? ??????? ????? ??"? ???? ?????? ????? ?????????? ??????? ('????', '????', ?? ????? ?????? videre ? '?????', ????? ?? vision ?-video ????) ????? ?????? ????? rewident ????? ??????? ????? ????? ???? ?????.
- ??? ???? ???? ????? ??????
- ????? ????? ????? ?????? CFO
- ??? ???? ?????, ???"?-1955
, ???? ?? ???? ???????
- ???? ??-???
(2009),
???? ??????? ???????, ????? 3-4
, ??' 464, ISBN
9789650610272
???? ???,
????? ??? ????? ??????: ??? ????? ?????? ?? ???? ?????
, ????
TheMarker
, 28 ????? 2017
???? ?????
, ?? ??? ?
?????? ???????