IFRS

\;;\;3]\;d;k]i|\;\

IAS 1 Presentation of Financial Statements

;e],\;];\;(1)]\;\\;

3 egaP

: ( ) ( ) . ( ) . ( ) ()

.

-

4 egaP

: . ( )

. ( ) . ( ) . ( ) ()

. . () ( )

.

-

5 egaP

.

o

o.

. o

.

6 egaP

.

( " ) " . ( " ) "

-

7 egaP

.

-

tnempiuqE dnA tnalP ,ytreporP 61 SAI

( )

9 egaP

:

.

..

.

01 egaP

:

.

..

11 egaP

( )

.

.

.

21 egaP

: . .

. .

.

31 egaP

: . .

.

41 egaP

.

.

-

51 egaP

.

.

-

tsoC gniworroB 32 SAI

( )

71 egaP

o

o

o.

81 egaP

.

ytreporp tnemtsevni 04 SAI

)43(

02 egaP

()

(.)

12 egaP

( ) .

stifeneB eeyolpmE 1 SAI

( )

32 egaP

/ :

.

( ) .

.

.

-

42 egaP

:

% ( )(. )

. % ( )

-

52 egaP

-

62 egaP

:

.

) .(

( ) .

.

. .

.

-

72 egaP

/ :

.

.

-

82 egaP

( - )+

/ X /

* * / *

*

:ni desingoceR

92 egaP

-

03 egaP

: ( ) ( )

.

-

esaeL 71 SAI

( )

23 egaP

33 egaP

: .

. ( )

..

% ..

% o.

.

-

43 egaP

: .

.

-

53 egaP

.

..

. .

( ) ..

..

:

63 egaP

73 egaP

.

.

-

83 egaP

xxxx :

xxxx :

: .

:

93 egaP

. :

61 SAI o.

o.

( . ) :

:

04 egaP

14 egaP

.

.

.

.

24 egaP

.

34 egaP

44 egaP

: )

(.

(. )

( ) (. )

Group accounting

64 egaP

laicnaniF detadilosnoC 01 SRFIstnemetatS

() stnemetatS laicnaniF etarapeS 72 SAI

stnemegnarra tnioj 11 SRFI

( )

dna setaicossA ni stnemtsevnI 82 SAIserutneV tnioJ

( )

21 SRFI seititnE rehtO ni stseretnI fo erusolcsiD

snoitanibmoC ssenisuB 3 SRFI

( )

stnemegnarra tnioj 11 SRFI

( )

84 egaP

.

.

.

:

. ( )

. ( )

94 egaP

. ( ) ( )

( )

( )

05 egaP

:

( )

. ( )

( ) .

( ) .

( )

15 egaP

:

.

.

25 egaP

AI

S3

1FI

RS

1 1

.

.

35 egaP

erutnev tnioJ

noitarepo tnioJ

setaicossA ni stnemtsevnI 82 SAIserutneV tnioJ dna

( )

55 egaP

65 egaP

75 egaP

-

. ( )

85 egaP

-

( )

.

( ) .9 SRFI

: ( ) I.

. . II.

95 egaP

-

3 SRFI 01 SRFI

laicnaniF detadilosnoC 01 SRFI stnemetatS

( )

16 egaP

:

.

26 egaP

01 SRFI 72 SAI

: - -

.

36 egaP

:

. .

..

. .

46 egaP

: o o o

.

o

o

.

56 egaP

:

)

(.

.

.

66 egaP

:

. ( )

76 egaP

:

. a(

. b(

( ) : .

a( b(

. . ( ) c(

..

86 egaP

:

( ) :

9 SRFI .

..

96 egaP

:

.

.

07 egaP

:

.

.

IFRS 12

Disclosure of Interests in Other Entities IFRS 12

27 egaP

: .. .

: .

( ) .: .

a( b( ) c(

(

37 egaP

: .( ) . . .

47 egaP

ytitne derutcurtS -

.

IFRS 3 -

Business Combinations IFRS 3

67 egaP

: . ( )

. ( ) ( )

.

77 egaP

: . .. . .

. . .

87 egaP

:

97 egaP

:

:

. .

) .(.

08 egaP

() % , ( )

. ( )

CD;

1;LN\];;];\;

,

,

,

,

,

,

18 egaP

=

,

%(x ,) ,

,

,

,

28 egaP

. :

=

,

(.x , ) ,

,

,

,

38 egaP

,

.

,, /

(,)(,)/ ,

48 egaP

:

.

.

58 egaP

:

.

:

: o.

. : o

68 egaP

:

: o. o

o.

78 egaP

:

.

" "( )

Financial Instruments

98 egaP

stnemurtsni laicnaniF :93 SAItnemerusaeM dna noitingoceR

() stnemurtsni laicnaniF :9 SRFI :

:stnemurtsnI laicnaniF :23 SAInoitatneserP

: ( )

:stnemurtsnI laicnaniF :7 SRFIserusolcsiD

09 egaP

62 SAE

. ( ) . ( ) . ( ) . ( )

9 SRFI

19 egaP

) -

( - -

.

.

29 egaP

X

X

X

X

IFRS 9 Financial instruments

49 egaP

stessA fo tnemriapmI

59 egaP

9 SRFI

9 SRFI

69 egaP

:

. -

. -

:

- .

.

9 SRFI

79 egaP

.

.

9 SRFI

89 egaP

.

.

.

9 SRFI

99 egaP

( ) :

. o. o

.

9 SRFI

001 egaP

o. o

:

. a(b(

. c(

.

9 SRFI

101 egaP

( )

: ( ) ( ) .

.

.

( ) .

.

.

9 SRFI

201 egaP

( )

:

) (.

)

(.

.

9 SRFI

301 egaP

.

.

. ( )

.

9 SRFI

401 egaP

.

) (

. 93 SAI 9 SRFI

( stnarraw) .

.

9 SRFI

501 egaP

. 9 SRFI ( )

. .

. . .

.

. 9SRFI

9 SRFI

stnemgeS gnitarepO 8 SRFI

701 egaP

.tnemgeS elbatropeR

.

801 egaP

.tnemgeS elbatropeR

.

901 egaP

:

) ( )

( ( )

. ( )

011 egaP

-

.

111 egaP

-

.

.

211 egaP

-

311 egaP

-

:

()(

()

411 egaP

-

IFRS 13 Fair Value Measurement

611 egaP

( ) ( ). ( )

711 egaP

.

811 egaP

.

IAS 1 Presentation of Financial StatementsSlide Number 3Slide Number 4Slide Number 5Slide Number 6Slide Number 7IAS 16 Property, Plant And EquipmentSlide Number 9Slide Number 10Slide Number 11Slide Number 12Slide Number 13Slide Number 14Slide Number 15IAS 23 Borrowing CostSlide Number 17Slide Number 18 IAS 40 investment propertySlide Number 20Slide Number 21IAS 19 Employee BenefitsSlide Number 23Slide Number 24Slide Number 25Slide Number 26Slide Number 27 Slide Number 29Slide Number 30IAS 17 LeaseSlide Number 32Slide Number 33Slide Number 34Slide Number 35Slide Number 36Slide Number 37Slide Number 38Slide Number 39Slide Number 40Slide Number 41Slide Number 42Slide Number 43 : Group accounting IFRS 11 joint arrangements IAS 28 Investments in Associates and Joint Ventures - - - IFRS 10 Consolidated Financial Statements : : : : : : IFRS 12 - Structured entity IFRS 3 - : : : : : : Financial Instruments EAS 26 Slide Number 91Slide Number 92IFRS 9 Financial instruments IFRS 9 ( ) ( ) IFRS 8 Operating Segments - - - - - IFRS 13 Fair Value Measurement