Трансформация финансовой отчетности в соответствии с МСФОРефераты >> Бухгалтерский учет и аудит >> Трансформация финансовой отчетности в соответствии с МСФО
Инфляционные поправки
Инфлирование является предпоследним этапом на пути к отчетности по МСФО. Практически инфлирование происходит слеующем образом. На конец отчетного периода инфлируемые статьи умножаются на индекс инфляции, расчитанный Госкостатом РФ. В таблице № 3 показаны инфляционные индексы, которые были использованм при тансформации.
Таблица № 3
Индексы Госкомстата[15] на 01.01.2003 года
2002 |
Среднемесячные кумул. индексы @ 31.12.02 |
Среднекв. кум. индексы @ 31.12.02 | ||||||
Инфляц. |
Накопл. инфляция | |||||||
индекс за |
индекс на конец |
month | ||||||
Год |
Месяц |
период |
отчет. периода |
average | ||||
1995 |
Jan |
1,178 |
10,9474 |
1,0894 |
1,2088 |
1,3169 | ||
Feb |
1,11 |
9,8625 |
1,0560 |
10,4149 |
1,0890 |
1,1500 | ||
Mar |
1,089 |
9,0565 |
1,0453 |
9,4668 |
1,0000 |
1,0453 |
10,6027 | |
Apr |
1,080 |
8,3856 |
1,0408 |
8,7279 |
1,1513 |
1,1983 | ||
May |
1,079 |
7,7717 |
1,0403 |
8,0847 |
1,0670 |
1,1100 | ||
Jun |
1,067 |
7,2837 |
1,0343 |
7,5332 |
1,0000 |
1,0343 |
8,1153 | |
Jul |
1,054 |
6,9105 |
1,0276 |
7,1015 |
1,0931 |
1,1233 | ||
Aug |
1,046 |
6,6066 |
1,0236 |
6,7623 |
1,0450 |
1,0696 | ||
Sep |
1,045 |
6,3221 |
1,0231 |
6,4680 |
1,0000 |
1,0231 |
6,7773 | |
Oct |
1,047 |
6,0383 |
1,0241 |
6,1837 |
1,0784 |
1,1044 | ||
Nov |
1,045 |
5,7783 |
1,0231 |
5,9117 |
1,0320 |
1,0558 | ||
Dec |
1,032 |
5,5991 |
1,0164 |
5,6911 |
1,0000 |
1,0164 |
5,9288 | |
1996 |
Jan |
1,041 |
5,3786 |
1,0210 |
5,4917 |
1,0568 |
1,0790 | |
Feb |
1,028 |
5,2321 |
1,0144 |
5,3075 |
1,0280 |
1,0428 | ||
Mar |
1,028 |
5,0896 |
1,0144 |
5,1628 |
1,0000 |
1,0144 |
5,3207 | |
Apr |
1,022 |
4,9800 |
1,0113 |
5,0364 |
1,0282 |
1,0398 | ||
May |
1,016 |
4,9016 |
1,0082 |
4,9420 |
1,0120 |
1,0203 | ||
Jun |
1,012 |
4,8435 |
1,0062 |
4,8734 |
1,0000 |
1,0062 |
4,9506 | |
Jul |
1,007 |
4,8098 |
1,0036 |
4,8272 |
1,0010 |
1,0046 | ||
Aug |
0,998 |
4,8194 |
0,9990 |
4,8145 |
1,0030 |
1,0020 | ||
Sep |
1,003 |
4,8050 |
1,0015 |
4,8125 |
1,0000 |
1,0015 |
4,8180 | |
Oct |
1,012 |
4,7480 |
1,0062 |
4,7774 |
1,0333 |
1,0397 | ||
Nov |
1,019 |
4,6595 |
1,0098 |
4,7051 |
1,0140 |
1,0239 | ||
Dec |
1,014 |
4,5952 |
1,0072 |
4,6283 |
1,0000 |
1,0072 |
4,7036 | |
1997 |
Jan |
1,023 |
4,4919 |
1,0118 |
4,5450 |
1,0292 |
1,0414 | |
Feb |
1,015 |
4,4255 |
1,0077 |
4,4598 |
1,0140 |
1,0219 | ||
Mar |
1,014 |
4,3644 |
1,0072 |
4,3959 |
1,0000 |
1,0072 |
4,4669 | |
Apr |
1,010 |
4,3212 |
1,0052 |
4,3435 |
1,0201 |
1,0254 | ||
May |
1,009 |
4,2826 |
1,0046 |
4,3025 |
1,0110 |
1,0157 | ||
Jun |
1,011 |
4,2360 |
1,0057 |
4,2601 |
1,0000 |
1,0057 |
4,3020 | |
Jul |
1,009 |
4,1982 |
1,0046 |
4,2177 |
0,9960 |
1,0006 | ||
Aug |
0,999 |
4,2025 |
0,9995 |
4,2003 |
0,9970 |
0,9965 | ||
Sep |
0,997 |
4,2151 |
0,9984 |
4,2086 |
1,0000 |
0,9984 |
4,2089 | |
Oct |
1,002 |
4,2067 |
1,0010 |
4,2110 |
1,0161 |
1,0171 | ||
Nov |
1,006 |
4,1816 |
1,0031 |
4,1945 |
1,0100 |
1,0131 | ||
Dec |
1,01 |
4,1402 |
1,0052 |
4,1615 |
1,0000 |
1,0052 |
4,1890 | |
1998 |
Jan |
1,015 |
4,0790 |
1,0077 |
4,1105 |
1,0151 |
1,0229 | |
Feb |
1,009 |
4,0426 |
1,0047 |
4,0614 |
1,0060 |
1,0107 | ||
Mar |
1,006 |
4,0185 |
1,0031 |
4,0309 |
1,0000 |
1,0031 |
4,0676 | |
Apr |
1,004 |
4,0025 |
1,0021 |
4,0108 |
1,0060 |
1,0081 | ||
May |
1,005 |
3,9826 |
1,0026 |
3,9929 |
1,0010 |
1,0036 | ||
Jun |
1,001 |
3,9786 |
1,0005 |
3,9807 |
1,0000 |
1,0005 |
3,9948 | |
Jul |
1,002 |
3,9707 |
1,0010 |
3,9748 |
1,4352 |
1,4367 | ||
Aug |
1,037 |
3,8290 |
1,0190 |
3,9017 |
1,3840 |
1,4103 | ||
Sep |
1,384 |
2,7666 |
1,1880 |
3,2868 |
1,0000 |
1,1880 |
3,7211 | |
Oct |
1,045 |
2,6475 |
1,0231 |
2,7085 |
1,1796 |
1,2068 | ||
Nov |
1,057 |
2,5047 |
1,0292 |
2,5778 |
1,1160 |
1,1486 | ||
Dec |
1,116 |
2,2444 |
1,0588 |
2,3764 |
1,0000 |
1,0588 |
2,5542 | |
1999 |
Jan |
1,084 |
2,0704 |
1,0428 |
2,1590 |
1,0701 |
1,1159 | |
Feb |
1,041 |
1,9889 |
1,0211 |
2,0309 |
1,0280 |
1,0497 | ||
Mar |
1,028 |
1,9347 |
1,0144 |
1,9626 |
1,0000 |
1,0144 |
2,0508 | |
Apr |
1,030 |
1,8784 |
1,0154 |
1,9074 |
1,0414 |
1,0575 | ||
May |
1,022 |
1,8379 |
1,0113 |
1,8587 |
1,0190 |
1,0305 | ||
Jun |
1,019 |
1,8037 |
1,0098 |
1,8213 |
1,0000 |
1,0098 |
1,8625 | |
Jul |
1,028 |
1,7545 |
1,0144 |
1,7798 |
1,0272 |
1,0420 | ||
Aug |
1,012 |
1,7337 |
1,0062 |
1,7445 |
1,0150 |
1,0213 | ||
Sep |
1,015 |
1,7081 |
1,0077 |
1,7213 |
1,0000 |
1,0077 |
1,7485 | |
Oct |
1,014 |
1,6845 |
1,0072 |
1,6967 |
1,0252 |
1,0325 | ||
Nov |
1,012 |
1,6646 |
1,0062 |
1,6749 |
1,0130 |
1,0193 | ||
Dec |
1,013 |
1,6432 |
1,0067 |
1,6542 |
1,0000 |
1,0067 |
1,6752 | |
2000 |
Jan |
1,023 |
1,6063 |
1,0118 |
1,6253 |
1,0161 |
1,0281 | |
Feb |
1,010 |
1,5904 |
1,0052 |
1,5986 |
1,0060 |
1,0112 | ||
Mar |
1,006 |
1,5809 |
1,0031 |
1,5858 |
1,0000 |
1,0031 |
1,6032 | |
Apr |
1,009 |
1,5668 |
1,0046 |
1,5740 |
1,0445 |
1,0493 | ||
May |
1,018 |
1,5391 |
1,0093 |
1,5533 |
1,0260 |
1,0355 | ||
Jun |
1,026 |
1,5001 |
1,0134 |
1,5201 |
1,0000 |
1,0134 |
1,5492 | |
Jul |
1,018 |
1,4735 |
1,0093 |
1,4872 |
1,0231 |
1,0326 | ||
Aug |
1,010 |
1,4589 |
1,0052 |
1,4665 |
1,0130 |
1,0182 | ||
Sep |
1,013 |
1,4402 |
1,0067 |
1,4499 |
1,0000 |
1,0067 |
1,4678 | |
Oct |
1,021 |
1,4106 |
1,0108 |
1,4258 |
1,0312 |
1,0424 | ||
Nov |
1,015 |
1,3898 |
1,0077 |
1,4005 |
1,0160 |
1,0239 | ||
Dec |
1,016 |
1,3679 |
1,0082 |
1,3791 |
1,0000 |
1,0082 |
1,4018 | |
2001 |
Jan |
1,028 |
1,3306 |
1,0144 |
1,3498 |
1,0424 |
1,0574 | |
Feb |
1,023 |
1,3007 |
1,0119 |
1,3161 |
1,0190 |
1,0311 | ||
Mar |
1,019 |
1,2764 |
1,0098 |
1,2889 |
1,0000 |
1,0098 |
1,3183 | |
Apr |
1,018 |
1,2539 |
1,0093 |
1,2655 |
1,0343 |
1,0439 | ||
May |
1,018 |
1,2317 |
1,0093 |
1,2431 |
1,0160 |
1,0254 | ||
Jun |
1,016 |
1,2123 |
1,0082 |
1,2223 |
1,0000 |
1,0082 |
1,2436 | |
Jul |
1,005 |
1,2063 |
1,0026 |
1,2094 |
1,0060 |
1,0086 | ||
Aug |
1,000 |
1,2063 |
1,0000 |
1,2063 |
1,0060 |
1,0060 | ||
Sep |
1,006 |
1,1991 |
1,0031 |
1,2028 |
1,0000 |
1,0031 |
1,2062 | |
Oct |
1,011 |
1,1860 |
1,0057 |
1,1928 |
1,0302 |
1,0361 | ||
Nov |
1,014 |
1,1697 |
1,0072 |
1,1781 |
1,0160 |
1,0233 | ||
Dec |
1,016 |
1,1512 |
1,0082 |
1,1607 |
1,0000 |
1,0082 |
1,1772 | |
2002 |
Jan |
1,031 |
1,1166 |
1,0159 |
1,1344 |
1,0231 |
1,0394 | |
Feb |
1,012 |
1,1034 |
1,0062 |
1,1102 |
1,0110 |
1,0173 | ||
Mar |
1,011 |
1,0914 |
1,0057 |
1,0976 |
1,0000 |
1,0057 |
1,1141 | |
Apr |
1,012 |
1,0784 |
1,0062 |
1,0851 |
1,0221 |
1,0284 | ||
May |
1,017 |
1,0604 |
1,0088 |
1,0697 |
1,0050 |
1,0138 | ||
Jun |
1,005 |
1,0551 |
1,0026 |
1,0579 |
1,0000 |
1,0026 |
1,0709 | |
Jul |
1,007 |
1,0478 |
1,0036 |
1,0516 |
1,0050 |
1,0086 | ||
Aug |
1,001 |
1,0468 |
1,0005 |
1,0473 |
1,0040 |
1,0045 | ||
Sep |
1,004 |
1,0426 |
1,0021 |
1,0447 |
1,0000 |
1,0021 |
1,0479 | |
Oct |
1,011 |
1,0312 |
1,0057 |
1,0371 |
1,0312 |
1,0371 | ||
Nov |
1,016 |
1,0150 |
1,0082 |
1,0234 |
1,0150 |
1,0234 | ||
Dec |
1,015 |
1,0000 |
1,0077 |
1,0077 |
1,0000 |
1,0077 |
1,0227 | |
средний индекс за год |
1,0639 |
1,0639 |