Тема: Себестоимость запасов в строительстве - Форум по финансовому учету и МСФО - GAAP.RU

Закрыть
Авторизация

Логин:
Пароль:
Забыли пароль? Запомнить меня на этом компьютере Впервые на сайте? Зарегистрируйтесь или войдите как пользователь:

Используйте вашу учетную запись VKontakte для входа на сайт.

Используйте вашу учетную запись на Facebook.com для входа на сайт.

Используйте вашу учетную запись на Twitter.com для входа на сайт.

Используйте вашу учетную запись Google для входа на сайт.

@mail.ru

Войти

GAAP.RU

Для того, чтобы Вы могли ответить в теме или начать свою, Вам необходимо авторизоваться на нашем форуме. Если вы еще не зарегистированы на нашем форуме, то зарегистрируйтесь.
Для того, чтобы авторизоваться или зарегистрироваться, нажмите на ссылку «Войти».
Если у вас возникли проблемы со входом, напишите нам editor@gaap.ru.

Array
(
    [FID] => 13
    [TID] => 5434
    [MID] => 18118
    [MESSAGES_PER_PAGE] => 25
    [URL_TEMPLATES_INDEX] => /forum/?PAGE_NAME=index
    [URL_TEMPLATES_FORUMS] => /forum/?PAGE_NAME=forums&GID=#GID#
    [URL_TEMPLATES_LIST] => /forum/?PAGE_NAME=list&FID=#FID#
    [URL_TEMPLATES_READ] => /forum/?PAGE_NAME=read&FID=#FID#&TID=#TID#&TITLE_SEO=#TITLE_SEO#
    [URL_TEMPLATES_MESSAGE] => /forum/?PAGE_NAME=message&FID=#FID#&TID=#TID#&TITLE_SEO=#TITLE_SEO#&MID=#MID#
    [URL_TEMPLATES_PROFILE_VIEW] => /forum/?PAGE_NAME=profile_view&UID=#UID#
    [URL_TEMPLATES_MESSAGE_MOVE] => /forum/?PAGE_NAME=message_move&FID=#FID#&TID=#TID#&MID=#MID#
    [URL_TEMPLATES_TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=#FID#
    [URL_TEMPLATES_SUBSCR_LIST] => /forum/?PAGE_NAME=subscr_list
    [URL_TEMPLATES_TOPIC_MOVE] => /forum/?PAGE_NAME=topic_move&FID=#FID#&TID=#TID#
    [URL_TEMPLATES_PM_EDIT] => /forum/?PAGE_NAME=pm_edit&FID=#FID#&MID=#MID#&UID=#UID#&mode=#mode#
    [URL_TEMPLATES_MESSAGE_SEND] => /forum/?PAGE_NAME=message_send&UID=#UID#&TYPE=#TYPE#
    [URL_TEMPLATES_RSS] => /forum/?PAGE_NAME=rss&IID=#IID#&TYPE=#TYPE#&MODE=#MODE#
    [URL_TEMPLATES_USER_POST] => /forum/?PAGE_NAME=user_post&UID=#UID#&mode=#mode#
    [PAGEN] => 1
    [PATH_TO_SMILE] => 
    [PATH_TO_ICON] => 
    [WORD_LENGTH] => 50
    [DATE_FORMAT] => d.m.Y
    [DATE_TIME_FORMAT] => d.m.Y H:i:s
    [PAGE_NAVIGATION_TEMPLATE] => forum
    [PAGE_NAVIGATION_WINDOW] => 10
    [FILES_COUNT] => 5
    [IMAGE_SIZE] => 500
    [AJAX_TYPE] => N
    [SET_NAVIGATION] => Y
    [DISPLAY_PANEL] => N
    [SET_TITLE] => Y
    [SET_PAGE_PROPERTY] => Y
    [CACHE_TYPE] => A
    [CACHE_TIME] => 3600
    [SEND_MAIL] => U
    [SEND_ICQ] => A
    [SHOW_RSS] => Y
    [SHOW_FIRST_POST] => N
    [HIDE_USER_ACTION] => 
    [SHOW_VOTE] => N
    [VOTE_TEMPLATE] => light
    [SEO_USER] => N
    [SHOW_RATING] => N
    [RATING_ID] => Array
        (
        )

    [~FID] => 13
    [~TID] => 5434
    [~MID] => 18118
    [~MESSAGES_PER_PAGE] => 25
    [~URL_TEMPLATES_INDEX] => /forum/?PAGE_NAME=index
    [~URL_TEMPLATES_FORUMS] => /forum/?PAGE_NAME=forums&GID=#GID#
    [~URL_TEMPLATES_LIST] => /forum/?PAGE_NAME=list&FID=#FID#
    [~URL_TEMPLATES_READ] => /forum/?PAGE_NAME=read&FID=#FID#&TID=#TID#&TITLE_SEO=#TITLE_SEO#
    [~URL_TEMPLATES_MESSAGE] => /forum/?PAGE_NAME=message&FID=#FID#&TID=#TID#&TITLE_SEO=#TITLE_SEO#&MID=#MID#
    [~URL_TEMPLATES_PROFILE_VIEW] => /forum/?PAGE_NAME=profile_view&UID=#UID#
    [~URL_TEMPLATES_MESSAGE_MOVE] => /forum/?PAGE_NAME=message_move&FID=#FID#&TID=#TID#&MID=#MID#
    [~URL_TEMPLATES_TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=#FID#
    [~URL_TEMPLATES_SUBSCR_LIST] => /forum/?PAGE_NAME=subscr_list
    [~URL_TEMPLATES_TOPIC_MOVE] => /forum/?PAGE_NAME=topic_move&FID=#FID#&TID=#TID#
    [~URL_TEMPLATES_PM_EDIT] => /forum/?PAGE_NAME=pm_edit&FID=#FID#&MID=#MID#&UID=#UID#&mode=#mode#
    [~URL_TEMPLATES_MESSAGE_SEND] => /forum/?PAGE_NAME=message_send&UID=#UID#&TYPE=#TYPE#
    [~URL_TEMPLATES_RSS] => /forum/?PAGE_NAME=rss&IID=#IID#&TYPE=#TYPE#&MODE=#MODE#
    [~URL_TEMPLATES_USER_POST] => /forum/?PAGE_NAME=user_post&UID=#UID#&mode=#mode#
    [~PAGEN] => 1
    [~PATH_TO_SMILE] => /bitrix/images/forum/smile/
    [~PATH_TO_ICON] => /bitrix/images/forum/icon/
    [~WORD_LENGTH] => 50
    [~DATE_FORMAT] => d.m.Y
    [~DATE_TIME_FORMAT] => d.m.Y H:i:s
    [~PAGE_NAVIGATION_TEMPLATE] => forum
    [~PAGE_NAVIGATION_WINDOW] => 10
    [~FILES_COUNT] => 5
    [~IMAGE_SIZE] => 500
    [~AJAX_TYPE] => N
    [~SET_NAVIGATION] => Y
    [~DISPLAY_PANEL] => N
    [~SET_TITLE] => Y
    [~SET_PAGE_PROPERTY] => 
    [~CACHE_TYPE] => A
    [~CACHE_TIME] => 3600
    [~SEND_MAIL] => U
    [~SEND_ICQ] => A
    [~SHOW_RSS] => Y
    [~SHOW_FIRST_POST] => N
    [~HIDE_USER_ACTION] => 
    [~SHOW_VOTE] => N
    [~VOTE_TEMPLATE] => 
    [~SEO_USER] => 
    [~SHOW_RATING] => N
    [~RATING_ID] => 
    [VERSION] => 0
    [TITLE] => 
    [MID_UNREAD] => 18118
    [AJAX_POST] => N
    [SHOW_FORUM_ANOTHER_SITE] => N
    [AUTOSAVE] => 
    [USER_FIELDS] => Array
        (
            [0] => UF_FORUM_MESSAGE_DOC
        )

    [PAGE_NAVIGATION_SHOW_ALL] => N
    [NAME_TEMPLATE] => 
    [AJAX_CALL] => N
    [SHOW_ICQ] => N
    [SET_DESCRIPTION] => N
    [PERMISSION] => E
    [ACTION] => 
    [SHOW_MAIL] => Y
    [iIndex] => 716884403
    [SHOW_NAME_LINK] => Y
)
Array
(
    [TOPIC] => Array
        (
            [ID] => 5434
            [TITLE] => Себестоимость запасов в строительстве
            [TITLE_SEO_REAL] => 
            [TITLE_SEO] => 5434
            [TAGS] => 
            [DESCRIPTION] => 
            [VIEWS] => 4021
            [LAST_POSTER_ID] => 15296
            [START_DATE] => 03.04.2012 15:23:32
            [USER_START_NAME] => Барышня
            [USER_START_ID] => 15296
            [POSTS] => 0
            [LAST_POSTER_NAME] => Барышня
            [LAST_POST_DATE] => 03.04.2012 15:23:32
            [LAST_MESSAGE_ID] => 18118
            [APPROVED] => Y
            [STATE] => Y
            [FORUM_ID] => 13
            [TOPIC_ID] => 0
            [ICON] => 
            [SORT] => 150
            [SOCNET_GROUP_ID] => 
            [OWNER_ID] => 
            [XML_ID] => 
            [~ID] => 5434
            [~TITLE] => Себестоимость запасов в строительстве
            [~TITLE_SEO_REAL] => 
            [~TITLE_SEO] => 5434
            [~TAGS] => 
            [~DESCRIPTION] => 
            [~VIEWS] => 4021
            [~LAST_POSTER_ID] => 15296
            [~START_DATE] => 03.04.2012 15:23:32
            [~USER_START_NAME] => Барышня
            [~USER_START_ID] => 15296
            [~POSTS] => 0
            [~LAST_POSTER_NAME] => Барышня
            [~LAST_POST_DATE] => 03.04.2012 15:23:32
            [~LAST_MESSAGE_ID] => 18118
            [~APPROVED] => Y
            [~STATE] => Y
            [~FORUM_ID] => 13
            [~TOPIC_ID] => 0
            [~ICON] => 
            [~SORT] => 150
            [~SOCNET_GROUP_ID] => 
            [~OWNER_ID] => 
            [~XML_ID] => 
            [iLAST_TOPIC_MESSAGE] => 0
        )

    [FORUM] => Array
        (
            [ID] => 13
            [NAME] => Игорь Аверчев
            [DESCRIPTION] => 
            [SORT] => 100
            [ACTIVE] => Y
            [MODERATION] => Y
            [DEDUPLICATION] => Y
            [INDEXATION] => Y
            [ALLOW_MOVE_TOPIC] => N
            [TOPICS] => 312
            [POSTS] => 1170
            [LAST_POSTER_ID] => 42798
            [LAST_POSTER_NAME] => Виктор Долматов
            [LAST_POST_DATE] => 02.10.2019 19:18:42
            [LAST_MESSAGE_ID] => 42634
            [MID] => 42634
            [POSTS_UNAPPROVED] => 0
            [ABS_LAST_POSTER_ID] => 42798
            [ABS_LAST_POSTER_NAME] => Виктор Долматов
            [ABS_LAST_POST_DATE] => 02.10.2019 19:18:42
            [ABS_LAST_MESSAGE_ID] => 42634
            [ORDER_BY] => P
            [ORDER_DIRECTION] => DESC
            [ALLOW_HTML] => Y
            [ALLOW_ANCHOR] => Y
            [ALLOW_BIU] => Y
            [ALLOW_IMG] => Y
            [ALLOW_VIDEO] => Y
            [ALLOW_LIST] => Y
            [ALLOW_TABLE] => N
            [ALLOW_ALIGN] => Y
            [ALLOW_QUOTE] => Y
            [ALLOW_CODE] => Y
            [ALLOW_FONT] => Y
            [ALLOW_SMILES] => Y
            [ALLOW_UPLOAD] => N
            [ALLOW_TOPIC_TITLED] => N
            [ALLOW_SIGNATURE] => Y
            [EVENT1] => forum
            [EVENT2] => message
            [EVENT3] => 
            [ALLOW_NL2BR] => Y
            [ALLOW_UPLOAD_EXT] => 
            [FORUM_GROUP_ID] => 
            [ASK_GUEST_EMAIL] => N
            [USE_CAPTCHA] => N
            [HTML] => 
            [~ID] => 13
            [~NAME] => Игорь Аверчев
            [~DESCRIPTION] => 
            [~SORT] => 100
            [~ACTIVE] => Y
            [~MODERATION] => Y
            [~DEDUPLICATION] => Y
            [~INDEXATION] => Y
            [~ALLOW_MOVE_TOPIC] => N
            [~TOPICS] => 312
            [~POSTS] => 1170
            [~LAST_POSTER_ID] => 42798
            [~LAST_POSTER_NAME] => Виктор Долматов
            [~LAST_POST_DATE] => 02.10.2019 19:18:42
            [~LAST_MESSAGE_ID] => 42634
            [~MID] => 42634
            [~POSTS_UNAPPROVED] => 0
            [~ABS_LAST_POSTER_ID] => 42798
            [~ABS_LAST_POSTER_NAME] => Виктор Долматов
            [~ABS_LAST_POST_DATE] => 02.10.2019 19:18:42
            [~ABS_LAST_MESSAGE_ID] => 42634
            [~ORDER_BY] => P
            [~ORDER_DIRECTION] => DESC
            [~ALLOW_HTML] => Y
            [~ALLOW_ANCHOR] => Y
            [~ALLOW_BIU] => Y
            [~ALLOW_IMG] => Y
            [~ALLOW_VIDEO] => Y
            [~ALLOW_LIST] => Y
            [~ALLOW_TABLE] => N
            [~ALLOW_ALIGN] => Y
            [~ALLOW_QUOTE] => Y
            [~ALLOW_CODE] => Y
            [~ALLOW_FONT] => Y
            [~ALLOW_SMILES] => Y
            [~ALLOW_UPLOAD] => N
            [~ALLOW_TOPIC_TITLED] => N
            [~ALLOW_SIGNATURE] => Y
            [~EVENT1] => forum
            [~EVENT2] => message
            [~EVENT3] => 
            [~ALLOW_NL2BR] => Y
            [~ALLOW_UPLOAD_EXT] => 
            [~FORUM_GROUP_ID] => 
            [~ASK_GUEST_EMAIL] => N
            [~USE_CAPTCHA] => N
            [~HTML] => 
        )

    [MESSAGE_LIST] => Array
        (
            [18118] => Array
                (
                    [ID] => 18118
                    [~ID] => 18118
                    [FORUM_ID] => 13
                    [~FORUM_ID] => 13
                    [TOPIC_ID] => 5434
                    [~TOPIC_ID] => 5434
                    [USE_SMILES] => Y
                    [~USE_SMILES] => Y
                    [NEW_TOPIC] => Y
                    [~NEW_TOPIC] => Y
                    [APPROVED] => Y
                    [~APPROVED] => Y
                    [SOURCE_ID] => WEB
                    [~SOURCE_ID] => WEB
                    [POST_DATE] => 03.04.2012 15:23:32
                    [~POST_DATE] => 03.04.2012 15:23:32
                    [POST_MESSAGE] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [~POST_MESSAGE] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [~POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [POST_MESSAGE_FILTER] => 
                    [~POST_MESSAGE_FILTER] => 
                    [ATTACH_IMG] => 
                    [~ATTACH_IMG] => 
                    [XML_ID] => 
                    [~XML_ID] => 
                    [PARAM1] => 
                    [~PARAM1] => 
                    [PARAM2] => 
                    [~PARAM2] => 
                    [AUTHOR_ID] => 15296
                    [~AUTHOR_ID] => 15296
                    [AUTHOR_NAME] => Барышня
                    [~AUTHOR_NAME] => Барышня
                    [AUTHOR_EMAIL] => 
                    [~AUTHOR_EMAIL] => 
                    [AUTHOR_IP] => gate.pik.ru
                    [~AUTHOR_IP] => gate.pik.ru
                    [AUTHOR_REAL_IP] => gate.pik.ru
                    [~AUTHOR_REAL_IP] => gate.pik.ru
                    [GUEST_ID] => 4183591
                    [~GUEST_ID] => 4183591
                    [EDITOR_ID] => 
                    [~EDITOR_ID] => 
                    [EDITOR_NAME] => 
                    [~EDITOR_NAME] => 
                    [EDITOR_EMAIL] => 
                    [~EDITOR_EMAIL] => 
                    [EDIT_REASON] => 
                    [~EDIT_REASON] => 
                    [EDIT_DATE] => 08.08.2020 05:48:03
                    [~EDIT_DATE] => 
                    [HTML] => 
                    [~HTML] => 
                    [MAIL_HEADER] => 
                    [~MAIL_HEADER] => 
                    [SHOW_NAME] => Y
                    [~SHOW_NAME] => Y
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                    [NUM_POSTS] => 2
                    [~NUM_POSTS] => 2
                    [NUM_POINTS] => 2
                    [~NUM_POINTS] => 2
                    [SIGNATURE] => 
                    [~SIGNATURE] => 
                    [AVATAR] => 
                    [~AVATAR] => 
                    [DATE_REG] => 03.04.2012
                    [~DATE_REG] => 03.04.2012
                    [LOGIN] => Baryshnya
                    [~LOGIN] => Baryshnya
                    [NAME] => 
                    [~NAME] => 
                    [SECOND_NAME] => 
                    [~SECOND_NAME] => 
                    [LAST_NAME] => Барышня
                    [~LAST_NAME] => Барышня
                    [PERSONAL_PHOTO] => 
                    [~PERSONAL_PHOTO] => 
                    [RANK_ID] => 
                    [~RANK_ID] => 
                    [PERSONAL_WWW] => http://
                    [~PERSONAL_WWW] => http://
                    [PERSONAL_GENDER] => 
                    [~PERSONAL_GENDER] => 
                    [EMAIL] => annabarishnikova@rambler.ru
                    [~EMAIL] => annabarishnikova@rambler.ru
                    [PERSONAL_ICQ] => 
                    [~PERSONAL_ICQ] => 
                    [PERSONAL_CITY] => 
                    [~PERSONAL_CITY] => 
                    [PERSONAL_COUNTRY] => 
                    [~PERSONAL_COUNTRY] => 
                    [EXTERNAL_AUTH_ID] => 
                    [~EXTERNAL_AUTH_ID] => 
                    [NUMBER] => 1
                    [ALLOW] => Array
                        (
                            [HTML] => Y
                            [ANCHOR] => Y
                            [BIU] => Y
                            [IMG] => Y
                            [VIDEO] => Y
                            [LIST] => Y
                            [QUOTE] => Y
                            [CODE] => Y
                            [FONT] => Y
                            [SMILES] => Y
                            [UPLOAD] => N
                            [NL2BR] => Y
                            [TABLE] => N
                            [ALIGN] => Y
                        )

                    [~POST_MESSAGE_TEXT] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [FILES] => Array
                        (
                        )

                    [~ATTACH_FILE] => Array
                        (
                        )

                    [ATTACH_FILE] => Array
                        (
                        )

                    [AUTHOR_STATUS_CODE] => 
                    [AUTHOR_STATUS] => Заглянувший
                    [VOTING] => N
                    [FOR_JS] => Array
                        (
                            [AUTHOR_NAME] => Барышня
                            [POST_MESSAGE] => Игорь, добрый день!\nПомогите, пожалуйста, разобраться вот в каком вопросе:\nКомпания занимается строительством и дальнейшей реализацией жилых площадей (квартир). \nIAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. \nДля того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.\n\nМожет ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?\n\nЗаранее спасибо!
                        )

                    [PANELS] => Array
                        (
                            [MODERATE] => N
                            [DELETE] => N
                            [SUPPORT] => N
                            [EDIT] => N
                            [STATISTIC] => N
                            [MAIN] => N
                            [VOTES] => N
                        )

                    [SHOW_PANEL] => N
                    [URL] => Array
                        (
                            [~MESSAGE] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&MID=18118
                            [MESSAGE] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&MID=18118
                            [EDITOR] => /forum/?PAGE_NAME=profile_view&UID=
                            [AUTHOR] => /forum/?PAGE_NAME=profile_view&UID=15296
                            [~AUTHOR] => /forum/?PAGE_NAME=profile_view&UID=15296
                            [AUTHOR_EMAIL] => /forum/?PAGE_NAME=message_send&UID=15296&TYPE=email
                            [AUTHOR_ICQ] => /forum/?PAGE_NAME=message_send&UID=15296&TYPE=icq
                            [AUTHOR_PM] => /forum/?PAGE_NAME=pm_edit&FID=0&MID=0&UID=15296&mode=new
                            [AUTHOR_POSTS] => /forum/?PAGE_NAME=user_post&UID=15296&mode=all
                            [~AUTHOR_VOTE] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&UID=15296&MID=18118&VOTES_TYPE=U&ACTION=VOTE4USER
                            [AUTHOR_VOTE] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&UID=15296&MID=18118&VOTES_TYPE=U&ACTION=VOTE4USER&sessid=f094a4ed608da2196d860e6159783143
                        )

                    [MESSAGE_ANCHOR] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&MID=18118
                    [message_link] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434&MID=18118
                    [profile_view] => /forum/?PAGE_NAME=profile_view&UID=15296
                    [email] => /forum/?PAGE_NAME=message_send&UID=15296&TYPE=email
                    [icq] => /forum/?PAGE_NAME=message_send&UID=15296&TYPE=icq
                    [pm_edit] => /forum/?PAGE_NAME=pm_edit&FID=0&MID=0&UID=15296&mode=new
                    [PROPS] => Array
                        (
                        )

                    [POST_MESSAGE_TEXT] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                    [FILES_PARSED] => Array
                        (
                        )

                )

        )

    [MESSAGE_VIEW] => Array
        (
        )

    [MESSAGE_FIRST] => Array
        (
        )

    [USER] => Array
        (
            [INFO] => Array
                (
                )

            [PERMISSION] => E
            [RIGHTS] => Array
                (
                    [ADD_TOPIC] => N
                    [MODERATE] => N
                    [EDIT] => N
                    [ADD_MESSAGE] => N
                    [EDIT_MESSAGE] => N
                    [EDIT_OWN_POST] => Y
                )

            [SUBSCRIBE] => Array
                (
                )

            [SHOW_NAME] => Гость
        )

    [VIEW] => N
    [GROUP_NAVIGATION] => Array
        (
        )

    [GROUPS] => Array
        (
            [12] => Array
                (
                    [ID] => 12
                    [~ID] => 12
                    [SORT] => 90
                    [~SORT] => 90
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 1
                    [~LEFT_MARGIN] => 1
                    [RIGHT_MARGIN] => 2
                    [~RIGHT_MARGIN] => 2
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Администрация форума
                    [~NAME] => Администрация форума
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [1] => Array
                (
                    [ID] => 1
                    [~ID] => 1
                    [SORT] => 100
                    [~SORT] => 100
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 3
                    [~LEFT_MARGIN] => 3
                    [RIGHT_MARGIN] => 4
                    [~RIGHT_MARGIN] => 4
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Библиотека  по US GAAP, МСФО (IAS/IFRS), UK GAAP
                    [~NAME] => Библиотека  по US GAAP, МСФО (IAS/IFRS), UK GAAP
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [11] => Array
                (
                    [ID] => 11
                    [~ID] => 11
                    [SORT] => 105
                    [~SORT] => 105
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 5
                    [~LEFT_MARGIN] => 5
                    [RIGHT_MARGIN] => 6
                    [~RIGHT_MARGIN] => 6
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Обсуждение материалов сайта GAAP.ru
                    [~NAME] => Обсуждение материалов сайта GAAP.ru
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [2] => Array
                (
                    [ID] => 2
                    [~ID] => 2
                    [SORT] => 110
                    [~SORT] => 110
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 7
                    [~LEFT_MARGIN] => 7
                    [RIGHT_MARGIN] => 8
                    [~RIGHT_MARGIN] => 8
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Библиотека
                    [~NAME] => Библиотека
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [3] => Array
                (
                    [ID] => 3
                    [~ID] => 3
                    [SORT] => 120
                    [~SORT] => 120
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 9
                    [~LEFT_MARGIN] => 9
                    [RIGHT_MARGIN] => 10
                    [~RIGHT_MARGIN] => 10
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Авторские Разделы
                    [~NAME] => Авторские Разделы
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [4] => Array
                (
                    [ID] => 4
                    [~ID] => 4
                    [SORT] => 130
                    [~SORT] => 130
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 11
                    [~LEFT_MARGIN] => 11
                    [RIGHT_MARGIN] => 12
                    [~RIGHT_MARGIN] => 12
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Обучение и Работа
                    [~NAME] => Обучение и Работа
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [10] => Array
                (
                    [ID] => 10
                    [~ID] => 10
                    [SORT] => 140
                    [~SORT] => 140
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 13
                    [~LEFT_MARGIN] => 13
                    [RIGHT_MARGIN] => 14
                    [~RIGHT_MARGIN] => 14
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => События
                    [~NAME] => События
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [7] => Array
                (
                    [ID] => 7
                    [~ID] => 7
                    [SORT] => 140
                    [~SORT] => 140
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 15
                    [~LEFT_MARGIN] => 15
                    [RIGHT_MARGIN] => 16
                    [~RIGHT_MARGIN] => 16
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Обучающие компании
                    [~NAME] => Обучающие компании
                    [DESCRIPTION] => Форумы обучающих компаний
                    [~DESCRIPTION] => Форумы обучающих компаний
                )

            [6] => Array
                (
                    [ID] => 6
                    [~ID] => 6
                    [SORT] => 150
                    [~SORT] => 150
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 17
                    [~LEFT_MARGIN] => 17
                    [RIGHT_MARGIN] => 18
                    [~RIGHT_MARGIN] => 18
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Профессиональные сертификации
                    [~NAME] => Профессиональные сертификации
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [8] => Array
                (
                    [ID] => 8
                    [~ID] => 8
                    [SORT] => 150
                    [~SORT] => 150
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 19
                    [~LEFT_MARGIN] => 19
                    [RIGHT_MARGIN] => 20
                    [~RIGHT_MARGIN] => 20
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Комментарии к материалам сайта
                    [~NAME] => Комментарии к материалам сайта
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

            [9] => Array
                (
                    [ID] => 9
                    [~ID] => 9
                    [SORT] => 160
                    [~SORT] => 160
                    [PARENT_ID] => 
                    [~PARENT_ID] => 
                    [LEFT_MARGIN] => 21
                    [~LEFT_MARGIN] => 21
                    [RIGHT_MARGIN] => 22
                    [~RIGHT_MARGIN] => 22
                    [DEPTH_LEVEL] => 1
                    [~DEPTH_LEVEL] => 1
                    [LID] => ru
                    [~LID] => ru
                    [NAME] => Клуб профессионалов
                    [~NAME] => Клуб профессионалов
                    [DESCRIPTION] => 
                    [~DESCRIPTION] => 
                )

        )

    [PANELS] => Array
        (
            [MODERATE] => N
            [DELETE] => N
            [SUPPORT] => N
            [EDIT] => N
            [STATISTIC] => N
            [MAIN] => N
        )

    [~CURRENT_PAGE] => /forum/?PAGE_NAME=read&FID=13&TID=5434&TITLE_SEO=5434
    [CURRENT_PAGE] => /forum/?PAGE_NAME=read&FID=13&TID=5434&TITLE_SEO=5434
    [URL] => Array
        (
            [~TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=13
            [TOPIC_NEW] => /forum/?PAGE_NAME=topic_new&FID=13
            [~TOPIC_LIST] => /forum/?PAGE_NAME=list&FID=13
            [TOPIC_LIST] => /forum/?PAGE_NAME=list&FID=13
            [INDEX] => /forum/?PAGE_NAME=index
            [~RSS] => /forum/?PAGE_NAME=rss&IID=5434&TYPE=default&MODE=topic
            [RSS] => /forum/?PAGE_NAME=rss&IID=5434&TYPE=default&MODE=topic
            [~RSS_DEFAULT] => /forum/?PAGE_NAME=rss&IID=5434&TYPE=rss2&MODE=topic
            [RSS_DEFAULT] => /forum/?PAGE_NAME=rss&IID=5434&TYPE=rss2&MODE=topic
        )

    [ERROR_MESSAGE] => 
    [OK_MESSAGE] => 
    [PARSER] => forumTextParser Object
        (
            [image_params] => Array
                (
                )

            [pathToUser] => 
            [imageWidth] => 500
            [imageHeight] => 500
            [maxStringLen] => 60
            [imageHtmlWidth] => 0
            [imageHtmlHeight] => 0
            [imageTemplate] => popup_image
            [component] => 
            [smilesGallery] => 4
            [arFilesIDParsed] => Array
                (
                )

            [type] => html
            [serverName] => 
            [preg] => Array
                (
                    [counter] => 0
                    [pattern] => Array
                        (
                        )

                    [replace] => Array
                        (
                        )

                    [cache] => Array
                        (
                        )

                )

            [maxAnchorLength] => 40
            [arFontSize] => Array
                (
                    [1] => xx-small
                    [2] => small
                    [3] => medium
                    [4] => large
                    [5] => x-large
                    [6] => xx-large
                )

            [allow] => Array
                (
                    [HTML] => Y
                    [ANCHOR] => Y
                    [BIU] => Y
                    [IMG] => Y
                    [QUOTE] => Y
                    [CODE] => Y
                    [FONT] => Y
                    [LIST] => Y
                    [EMOJI] => Y
                    [SMILES] => Y
                    [CLEAR_SMILES] => N
                    [NL2BR] => Y
                    [VIDEO] => Y
                    [TABLE] => N
                    [CUT_ANCHOR] => N
                    [SHORT_ANCHOR] => N
                    [ALIGN] => Y
                    [USERFIELDS] => Array
                        (
                        )

                    [USER] => Y
                    [P] => Y
                    [TAG] => N
                    [UPLOAD] => N
                )

            [smiles] => Array
                (
                    [0] => Array
                        (
                            [ID] => 47
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Широкая улыбка
                            [SORT] => 150
                            [TYPING] => :D
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/125.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Широкая улыбка
                            [DESCRIPTION_DECODE] => Y
                        )

                    [1] => Array
                        (
                            [ID] => 47
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Широкая улыбка
                            [SORT] => 150
                            [TYPING] => :-D
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/125.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Широкая улыбка
                            [DESCRIPTION_DECODE] => Y
                        )

                    [2] => Array
                        (
                            [ID] => 48
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => С улыбкой
                            [SORT] => 150
                            [TYPING] => :)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/100.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => С улыбкой
                            [DESCRIPTION_DECODE] => Y
                        )

                    [3] => Array
                        (
                            [ID] => 48
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => С улыбкой
                            [SORT] => 150
                            [TYPING] => :-)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/100.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => С улыбкой
                            [DESCRIPTION_DECODE] => Y
                        )

                    [4] => Array
                        (
                            [ID] => 49
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Печально
                            [SORT] => 150
                            [TYPING] => :(
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/104.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Печально
                            [DESCRIPTION_DECODE] => Y
                        )

                    [5] => Array
                        (
                            [ID] => 49
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Печально
                            [SORT] => 150
                            [TYPING] => :-(
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/104.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Печально
                            [DESCRIPTION_DECODE] => Y
                        )

                    [6] => Array
                        (
                            [ID] => 50
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Удивленно
                            [SORT] => 150
                            [TYPING] => :o
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/106.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Удивленно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [7] => Array
                        (
                            [ID] => 50
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Удивленно
                            [SORT] => 150
                            [TYPING] => :-o
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/106.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Удивленно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [8] => Array
                        (
                            [ID] => 50
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Удивленно
                            [SORT] => 150
                            [TYPING] => :shock:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/106.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Удивленно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [9] => Array
                        (
                            [ID] => 51
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Здорово
                            [SORT] => 150
                            [TYPING] => 8-)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/116.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Здорово
                            [DESCRIPTION_DECODE] => Y
                        )

                    [10] => Array
                        (
                            [ID] => 52
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Поцелуй
                            [SORT] => 150
                            [TYPING] => :{}
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/101.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Поцелуй
                            [DESCRIPTION_DECODE] => Y
                        )

                    [11] => Array
                        (
                            [ID] => 52
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Поцелуй
                            [SORT] => 150
                            [TYPING] => :-{}
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/101.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Поцелуй
                            [DESCRIPTION_DECODE] => Y
                        )

                    [12] => Array
                        (
                            [ID] => 53
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Смущенно
                            [SORT] => 150
                            [TYPING] => :oops:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/105.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Смущенно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [13] => Array
                        (
                            [ID] => 54
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Очень грустно
                            [SORT] => 150
                            [TYPING] => :cry:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/120.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Очень грустно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [14] => Array
                        (
                            [ID] => 54
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Очень грустно
                            [SORT] => 150
                            [TYPING] => :~(
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/120.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Очень грустно
                            [DESCRIPTION_DECODE] => Y
                        )

                    [15] => Array
                        (
                            [ID] => 55
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Со злостью
                            [SORT] => 150
                            [TYPING] => :evil:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/107.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Со злостью
                            [DESCRIPTION_DECODE] => Y
                        )

                    [16] => Array
                        (
                            [ID] => 55
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Со злостью
                            [SORT] => 150
                            [TYPING] => >:-<
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/107.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Со злостью
                            [DESCRIPTION_DECODE] => Y
                        )

                    [17] => Array
                        (
                            [ID] => 56
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Шутливо
                            [SORT] => 150
                            [TYPING] => ;)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/108.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Шутливо
                            [DESCRIPTION_DECODE] => Y
                        )

                    [18] => Array
                        (
                            [ID] => 56
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Шутливо
                            [SORT] => 150
                            [TYPING] => ;-)
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/108.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Шутливо
                            [DESCRIPTION_DECODE] => Y
                        )

                    [19] => Array
                        (
                            [ID] => 57
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Восклицание
                            [SORT] => 150
                            [TYPING] => :!:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_exclaim.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Восклицание
                            [DESCRIPTION_DECODE] => Y
                        )

                    [20] => Array
                        (
                            [ID] => 58
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Вопрос
                            [SORT] => 150
                            [TYPING] => :?:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_question.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Вопрос
                            [DESCRIPTION_DECODE] => Y
                        )

                    [21] => Array
                        (
                            [ID] => 59
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Идея
                            [SORT] => 150
                            [TYPING] => :idea:
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/icon_idea.gif
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Идея
                            [DESCRIPTION_DECODE] => Y
                        )

                    [22] => Array
                        (
                            [ID] => 60
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

                    [23] => Array
                        (
                            [ID] => 60
                            [SET_ID] => 5
                            [TYPE] => S
                            [NAME] => Скептически
                            [SORT] => 150
                            [TYPING] => :-|
                            [CLICKABLE] => Y
                            [HIDDEN] => N
                            [IMAGE] => /bitrix/images/main/smiles/5/117.png
                            [IMAGE_DEFINITION] => SD
                            [IMAGE_WIDTH] => 16
                            [IMAGE_HEIGHT] => 16
                            [DESCRIPTION] => Скептически
                            [DESCRIPTION_DECODE] => Y
                        )

                )

            [wordSeparator:protected] => \s.,;:!?\#\-\*\|\[\]\(\)\{\}
            [smilePatterns:protected] => Array
                (
                    [0] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P>\:\-<)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [1] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [2] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:evil\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [3] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:idea\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [4] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:shock\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [5] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:oops\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [6] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:cry\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [7] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [8] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\!\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [9] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\?\:)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [10] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\{\})(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [11] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [12] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [13] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:~\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [14] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [15] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\|)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [16] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [17] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P8\-\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [18] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\-o)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [19] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [20] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P;\))(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [21] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:\()(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [22] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:D)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                    [23] => /(?<=^|\>|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&]|\:D|\:\-D|\:o|\:\-o)(?P\:o)(?=$|\<|[\s.,;:!?\#\-\*\|\[\]\(\)\{\}\&])/su
                )

            [smileReplaces:protected] => Array
                (
                    [pattern0] => Array
                        (
                            [code] => \:D
                            [image] => /bitrix/images/main/smiles/5/125\.png
                            [description] => Широкая улыбка
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern1] => Array
                        (
                            [code] => \:\-D
                            [image] => /bitrix/images/main/smiles/5/125\.png
                            [description] => Широкая улыбка
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern2] => Array
                        (
                            [code] => \:\)
                            [image] => /bitrix/images/main/smiles/5/100\.png
                            [description] => С улыбкой
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern3] => Array
                        (
                            [code] => \:\-\)
                            [image] => /bitrix/images/main/smiles/5/100\.png
                            [description] => С улыбкой
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern4] => Array
                        (
                            [code] => \:\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern5] => Array
                        (
                            [code] => \:\-\(
                            [image] => /bitrix/images/main/smiles/5/104\.png
                            [description] => Печально
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern6] => Array
                        (
                            [code] => \:o
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern7] => Array
                        (
                            [code] => \:\-o
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern8] => Array
                        (
                            [code] => \:shock\:
                            [image] => /bitrix/images/main/smiles/5/106\.png
                            [description] => Удивленно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern9] => Array
                        (
                            [code] => 8\-\)
                            [image] => /bitrix/images/main/smiles/5/116\.png
                            [description] => Здорово
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern10] => Array
                        (
                            [code] => \:\{\}
                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern11] => Array
                        (
                            [code] => \:\-\{\}
                            [image] => /bitrix/images/main/smiles/5/101\.png
                            [description] => Поцелуй
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern12] => Array
                        (
                            [code] => \:oops\:
                            [image] => /bitrix/images/main/smiles/5/105\.png
                            [description] => Смущенно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern13] => Array
                        (
                            [code] => \:cry\:
                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern14] => Array
                        (
                            [code] => \:~\(
                            [image] => /bitrix/images/main/smiles/5/120\.png
                            [description] => Очень грустно
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern15] => Array
                        (
                            [code] => \:evil\:
                            [image] => /bitrix/images/main/smiles/5/107\.png
                            [description] => Со злостью
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern16] => Array
                        (
                            [code] => >\:\-<
                            [image] => /bitrix/images/main/smiles/5/107\.png
                            [description] => Со злостью
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern17] => Array
                        (
                            [code] => ;\)
                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern18] => Array
                        (
                            [code] => ;\-\)
                            [image] => /bitrix/images/main/smiles/5/108\.png
                            [description] => Шутливо
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern19] => Array
                        (
                            [code] => \:\!\:
                            [image] => /bitrix/images/main/smiles/5/icon_exclaim\.gif
                            [description] => Восклицание
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern20] => Array
                        (
                            [code] => \:\?\:
                            [image] => /bitrix/images/main/smiles/5/icon_question\.gif
                            [description] => Вопрос
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern21] => Array
                        (
                            [code] => \:idea\:
                            [image] => /bitrix/images/main/smiles/5/icon_idea\.gif
                            [description] => Идея
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern22] => Array
                        (
                            [code] => \:\|
                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                    [pattern23] => Array
                        (
                            [code] => \:\-\|
                            [image] => /bitrix/images/main/smiles/5/117\.png
                            [description] => Скептически
                            [width] => 16
                            [height] => 16
                            [descriptionDecode] => 1
                            [imageDefinition] => SD
                        )

                )

            [defended_urls:protected] => Array
                (
                )

            [anchorSchemes:protected] => http|https|news|ftp|aim|mailto|file|tel|callto|skype|viber
            [userField:protected] => 
            [bMobile] => 
            [LAZYLOAD] => N
            [tagPattern:protected] => /([\s]+|^)#([^\s,\.\[\]<>]+)/is
            [allowImgExt] => gif|jpg|jpeg|png
            [pathToSmile] => 
            [parser_nofollow] => Y
            [link_target] => _blank
            [authorName] => 
            [pathToUserEntityType] => 
            [pathToUserEntityId] => 
            [ajaxPage] => /forum/?PAGE_NAME=message&FID=13&TID=5434&TITLE_SEO=5434
            [bPublic] => 
            [arFiles] => Array
                (
                )

            [arFilesParsed] => Array
                (
                )

            [arUserfields] => Array
                (
                )

            [userPath] => /forum/?PAGE_NAME=profile_view&UID=#user_id#
            [userNameTemplate] => 
            [MaxStringLen] => 50
        )

    [FILES] => Array
        (
        )

    [MESSAGE_FILES] => Array
        (
        )

    [NAV_RESULT] => _CMessageDBResult Object
        (
            [sNameTemplate] => 
            [result] => mysqli_result Object
                (
                    [current_field] => 0
                    [field_count] => 48
                    [lengths] => 
                    [num_rows] => 1
                    [type] => 0
                )

            [arResult] => Array
                (
                    [0] => Array
                        (
                            [ID] => 18118
                            [FORUM_ID] => 13
                            [TOPIC_ID] => 5434
                            [USE_SMILES] => Y
                            [NEW_TOPIC] => Y
                            [APPROVED] => Y
                            [SOURCE_ID] => WEB
                            [POST_DATE] => 03.04.2012 15:23:32
                            [POST_MESSAGE] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                            [POST_MESSAGE_HTML] => Игорь, добрый день!
Помогите, пожалуйста, разобраться вот в каком вопросе:
Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). 
IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. 
Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю  либо арендные платежи соответственно.

Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю?

Заранее спасибо!
                            [POST_MESSAGE_FILTER] => 
                            [ATTACH_IMG] => 
                            [XML_ID] => 
                            [PARAM1] => 
                            [PARAM2] => 
                            [AUTHOR_ID] => 15296
                            [AUTHOR_NAME] => Барышня
                            [AUTHOR_EMAIL] => 
                            [AUTHOR_IP] => gate.pik.ru
                            [AUTHOR_REAL_IP] => gate.pik.ru
                            [GUEST_ID] => 4183591
                            [EDITOR_ID] => 
                            [EDITOR_NAME] => 
                            [EDITOR_EMAIL] => 
                            [EDIT_REASON] => 
                            [EDIT_DATE] => 
                            [HTML] => 
                            [MAIL_HEADER] => 
                            [SHOW_NAME] => Y
                            [DESCRIPTION] => 
                            [NUM_POSTS] => 2
                            [NUM_POINTS] => 2
                            [SIGNATURE] => 
                            [AVATAR] => 
                            [DATE_REG] => 03.04.2012
                            [LOGIN] => Baryshnya
                            [NAME] => 
                            [SECOND_NAME] => 
                            [LAST_NAME] => Барышня
                            [PERSONAL_PHOTO] => 
                            [RANK_ID] => 
                            [PERSONAL_WWW] => http://
                            [PERSONAL_GENDER] => 
                            [EMAIL] => annabarishnikova@rambler.ru
                            [PERSONAL_ICQ] => 
                            [PERSONAL_CITY] => 
                            [PERSONAL_COUNTRY] => 
                            [EXTERNAL_AUTH_ID] => 
                        )

                )

            [arReplacedAliases] => 
            [arResultAdd] => 
            [bNavStart] => 1
            [bShowAll] => 
            [NavNum] => 1
            [NavPageCount] => 1
            [NavPageNomer] => 1
            [NavPageSize] => 25
            [NavShowAll] => 
            [NavRecordCount] => 1
            [bFirstPrintNav] => 1
            [PAGEN] => 1
            [SIZEN] => 25
            [SESS_SIZEN] => 
            [SESS_ALL] => 
            [SESS_PAGEN] => 
            [add_anchor] => 
            [bPostNavigation] => 
            [bFromArray] => 
            [bFromLimited] => 1
            [sSessInitAdd] => 
            [nPageWindow] => 10
            [nSelectedCount] => 1
            [arGetNextCache] => Array
                (
                    [ID] => 
                    [FORUM_ID] => 
                    [TOPIC_ID] => 
                    [USE_SMILES] => 
                    [NEW_TOPIC] => 
                    [APPROVED] => 
                    [SOURCE_ID] => 
                    [POST_DATE] => 
                    [POST_MESSAGE] => 
                    [POST_MESSAGE_HTML] => 
                    [POST_MESSAGE_FILTER] => 
                    [ATTACH_IMG] => 
                    [XML_ID] => 
                    [PARAM1] => 
                    [PARAM2] => 
                    [AUTHOR_ID] => 
                    [AUTHOR_NAME] => 
                    [AUTHOR_EMAIL] => 
                    [AUTHOR_IP] => 
                    [AUTHOR_REAL_IP] => 
                    [GUEST_ID] => 
                    [EDITOR_ID] => 
                    [EDITOR_NAME] => 
                    [EDITOR_EMAIL] => 
                    [EDIT_REASON] => 
                    [EDIT_DATE] => 
                    [HTML] => 
                    [MAIL_HEADER] => 
                    [SHOW_NAME] => 
                    [DESCRIPTION] => 
                    [NUM_POSTS] => 
                    [NUM_POINTS] => 
                    [SIGNATURE] => 
                    [AVATAR] => 
                    [DATE_REG] => 
                    [LOGIN] => 
                    [NAME] => 
                    [SECOND_NAME] => 
                    [LAST_NAME] => 
                    [PERSONAL_PHOTO] => 
                    [RANK_ID] => 
                    [PERSONAL_WWW] => 
                    [PERSONAL_GENDER] => 
                    [EMAIL] => 
                    [PERSONAL_ICQ] => 
                    [PERSONAL_CITY] => 
                    [PERSONAL_COUNTRY] => 
                    [EXTERNAL_AUTH_ID] => 
                )

            [bDescPageNumbering] => 
            [arUserFields] => 
            [usedUserFields] => 
            [SqlTraceIndex] => 
            [DB] => CDatabase Object
                (
                    [db_Conn] => mysqli Object
                        (
                            [affected_rows] => 1
                            [client_info] => mysqlnd 5.0.12-dev - 20150407 - $Id: 3591daad22de08524295e1bd073aceeff11e6579 $
                            [client_version] => 50012
                            [connect_errno] => 0
                            [connect_error] => 
                            [errno] => 0
                            [error] => 
                            [error_list] => Array
                                (
                                )

                            [field_count] => 33
                            [host_info] => Localhost via UNIX socket
                            [info] => 
                            [insert_id] => 0
                            [server_info] => 5.7.29-32
                            [server_version] => 50729
                            [stat] => Uptime: 14318551  Threads: 1  Questions: 1304358625  Slow queries: 0  Opens: 583236672  Flush tables: 1  Open tables: 128  Queries per second avg: 91.095
                            [sqlstate] => 00000
                            [protocol_version] => 10
                            [thread_id] => 35028488
                            [warning_count] => 0
                        )

                    [version] => 
                    [escL] => `
                    [escR] => `
                    [alias_length] => 256
                    [DBName] => gaap_ru
                    [DBHost] => localhost
                    [DBLogin] => gaap_ru_user
                    [DBPassword] => Qw20COARDk5IwPqDgqYz
                    [bConnected] => 1
                    [debug] => 
                    [DebugToFile] => 
                    [ShowSqlStat] => 
                    [db_Error] => 
                    [db_ErrorSQL] => 
                    [result] => 
                    [type] => MYSQL
                    [column_cache] => Array
                        (
                        )

                    [bModuleConnection] => 
                    [bNodeConnection] => 
                    [node_id] => 
                    [obSlave] => 
                    [cntQuery] => 0
                    [timeQuery] => 0
                    [arQueryDebug] => Array
                        (
                        )

                    [sqlTracker] => 
                )

            [NavRecordCountChangeDisable] => 
            [is_filtered] => 
            [nStartPage] => 1
            [nEndPage] => 1
            [resultObject] => 
            [checkUserFields] => 
        )

    [NAV_STRING] => 	Страницы:
		1

    [PAGE_NUMBER] => 1
    [topic_new] => /forum/?PAGE_NAME=topic_new&FID=13
    [list] => /forum/?PAGE_NAME=list&FID=13
    [UserPermission] => E
    [UserOnLine] => Array
        (
            [NONE] => N
            [GUEST] => 1
            [HIDE] => 0
            [REGISTER] => 0
            [ALL] => 1
            [BODY] => гостей: 1, пользователей: 0,
				из них скрытых: 0
            [SHOW_USER] => N
        )

    [bVarsFromForm] => 
    [CanUserAddTopic] => 
    [TOPIC_NAME] => Себестоимость запасов в строительстве
)

RSS

Себестоимость запасов в строительстве

Барышня Заглянувший Сообщений: 2 Баллов: 2 Регистрация: 03.04.2012	#1 03.04.2012 15:23:32 Игорь, добрый день! Помогите, пожалуйста, разобраться вот в каком вопросе: Компания занимается строительством и дальнейшей реализацией жилых площадей (квартир). IAS11 в данном случае не применяется. Квартиры учитываются по IAS 2. Для того, чтобы что-то строить должен быть земельный участок, владелец или арендатор земельного участка платят налог на землю либо арендные платежи соответственно. Может ли Компания отнести на себестоимость проекта затраты по налогу на землю, аналогично арендным платежам на землю? Заранее спасибо!
E-mail

Читают тему (гостей: 1, пользователей: 0, из них скрытых: 0)

Горящие семинары

12 августа

Онлайн-курс "Кадровый учет в программе "1С:Зарплата и управление персоналом""

12 августа

Кадровый учет в программе "1С:Зарплата и управление персоналом".

13 августа

Аттестация "1С:Специалист-консультант" по внедрению подсистем управленческого учета в программе "1С:ERP Управление предприятием 2"

13 августа

Аттестация "1С:Специалист-консультант" по внедрению подсистем "Управление производством и организация ремонтов" в программе "1С:ERP Управление предприятием 2"

13 августа

Аттестация "1С:Специалист" по методологии подсистемы "Управление производством" в прикладных решениях на платформе "1С:Предприятие 8"

Все семинары
на edu.GAAP.RU

События

19 октября 2020 19-я международная практическая конференция "Общие центры обслуживания. Международный опыт трансформации"

21 октября 2020 5-й международный форум Blockchain Life 2020

Все события