Кузьмин А.Ю. Вопросы учета хеджирования в системе МСФО при консолидации отчетности // Учет.Анализ.Аудит. – 2019. – №1. — Свободный доступ из сети Интернет (чтение, печать, копирование). — <URL:http://elib.fa.ru/art2019/bv69.pdf>.
|
Period
|
Read
|
Print
|
Copy
|
Open
|
Total
|
|
Year 2019
|
Quarter 1
|
March
|
16
|
0
|
7
|
0
|
23
|
|
Quarter 2
|
April
|
0
|
0
|
1
|
0
|
1
|
|
May
|
1
|
0
|
2
|
0
|
3
|
|
June
|
1
|
0
|
4
|
0
|
5
|
|
Quarter 3
|
July
|
11
|
0
|
8
|
0
|
19
|
|
August
|
1
|
0
|
6
|
0
|
7
|
|
September
|
4
|
0
|
4
|
0
|
8
|
|
Quarter 4
|
October
|
1
|
0
|
8
|
0
|
9
|
|
November
|
4
|
0
|
4
|
0
|
8
|
|
December
|
3
|
0
|
3
|
0
|
6
|
|
Year 2020
|
Quarter 1
|
January
|
2
|
0
|
1
|
0
|
3
|
|
February
|
3
|
0
|
4
|
0
|
7
|
|
March
|
3
|
0
|
5
|
0
|
8
|
|
Quarter 2
|
April
|
5
|
0
|
2
|
0
|
7
|
|
May
|
4
|
0
|
5
|
0
|
9
|
|
June
|
3
|
0
|
5
|
0
|
8
|
|
Quarter 3
|
July
|
6
|
0
|
2
|
0
|
8
|
|
August
|
4
|
0
|
2
|
0
|
6
|
|
September
|
6
|
0
|
6
|
0
|
12
|
|
Quarter 4
|
October
|
11
|
0
|
11
|
0
|
22
|
|
November
|
7
|
0
|
2
|
0
|
9
|
|
December
|
2
|
0
|
2
|
0
|
4
|
|
Year 2021
|
Quarter 1
|
January
|
7
|
0
|
4
|
0
|
11
|
|
February
|
1
|
0
|
0
|
0
|
1
|
|
March
|
7
|
0
|
2
|
0
|
9
|
|
Quarter 2
|
April
|
9
|
0
|
3
|
0
|
12
|
|
May
|
4
|
0
|
3
|
0
|
7
|
|
June
|
9
|
0
|
9
|
0
|
18
|
|
Quarter 3
|
July
|
9
|
1
|
4
|
0
|
14
|
|
August
|
11
|
0
|
2
|
0
|
13
|
|
September
|
7
|
0
|
9
|
0
|
16
|
|
Quarter 4
|
October
|
8
|
0
|
7
|
0
|
15
|
|
November
|
12
|
0
|
6
|
0
|
18
|
|
December
|
10
|
0
|
10
|
0
|
20
|
|
Year 2022
|
Quarter 1
|
January
|
12
|
0
|
5
|
0
|
17
|
|
February
|
5
|
0
|
6
|
0
|
11
|
|
March
|
6
|
0
|
8
|
0
|
14
|
|
Quarter 2
|
April
|
7
|
0
|
9
|
0
|
16
|
|
May
|
8
|
0
|
20
|
0
|
28
|
|
June
|
8
|
0
|
7
|
0
|
15
|
|
Quarter 3
|
July
|
8
|
0
|
6
|
0
|
14
|
|
August
|
11
|
0
|
5
|
0
|
16
|
|
September
|
5
|
0
|
7
|
0
|
12
|
|
Quarter 4
|
October
|
5
|
0
|
12
|
0
|
17
|
|
November
|
9
|
0
|
17
|
0
|
26
|
|
December
|
11
|
0
|
11
|
0
|
22
|
|
Year 2023
|
Quarter 1
|
January
|
9
|
0
|
9
|
0
|
18
|
|
February
|
9
|
0
|
21
|
0
|
30
|
|
March
|
1
|
0
|
25
|
0
|
26
|
|
Quarter 2
|
April
|
9
|
0
|
12
|
0
|
21
|
|
May
|
6
|
0
|
28
|
0
|
34
|
|
June
|
6
|
0
|
3
|
0
|
9
|
|
Quarter 3
|
July
|
5
|
0
|
12
|
0
|
17
|
|
August
|
5
|
0
|
9
|
0
|
14
|
|
September
|
0
|
0
|
6
|
0
|
6
|
|
Quarter 4
|
October
|
9
|
0
|
14
|
0
|
23
|
|
November
|
7
|
0
|
28
|
0
|
35
|
|
December
|
4
|
0
|
21
|
0
|
25
|
|
Year 2024
|
Quarter 1
|
January
|
5
|
0
|
6
|
0
|
11
|
|
February
|
5
|
0
|
25
|
0
|
30
|
|
March
|
9
|
0
|
12
|
0
|
21
|
|
Quarter 2
|
April
|
8
|
0
|
16
|
0
|
24
|
|
Total
|
384
|
1
|
513
|
0
|
898
|
