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CPA Exam Notes from Glomont CPA Review. Last Minute CPA Exam Notes Financial Accounting and Reporting (FAR) in PDF and ...

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CAOA^HN HNA^AIE

Fiefhptumc Grmohwirb, Vtmenmrns, Vtmenmrn Vhttaed, men Zrhshetmtaie ig Gaemefamc Vtmthohets

Fiethets Chmreaed Iutfiohs =

=.= =.0

=.6

X.V. Vhfuratahs men Hxflmedh Fiooassaie 0 VHF Puchombaed Zrifhss � Phchvmet VHF Vtmenmrns Aefcunhn ae GMV@ Finagafmtaie



GMV@ Mffiuetaed Vtmenmrns Finagafmtaie 6 Gaemefamc Mffiuetaed Vtmenmrns @imrn (GMV@) GMV@ Finagafmtaie � Liw tlh Finagafmtaie Fiethet as Irdmeazhn �



Aethremtaiemcc Mffiuetaed Vtmenmrns @imrn 7 Aethremtaiem AMV@-GMV@ Fievhrdhefh Zrikhft � Fievhrdhefh vhrsus Mniptaie � AGPV Vtmenmrns men Aethrprhtmtaies �

=.>

GMV@ Fiefhptumc Grmohwirb 4

=.8

I`khftavh ig Dhehrmc-Zurpis Dhehrmc-Zurpish h Gaemefamc Phpirtaed

=.7

4

I`khftavh � Zraomry Xshrs � Gaemefamc Aegiromtaie Zrivanhn `y Dhehrmc-purpish Gaemefamc Vtmthohets

]umcatmtavh Flmrmfthrasta Flmrmfthrastafs fs ig Xshguc Gaemefamc Aegiromtaie (VGMF Ei. Gucc Vht ig Gaemefamc Vtmthohets �� Ohmsurhohet Mttra`uths Xshn ae Gaemefamc Vtmthohets �� Duanmefh gir Phfideazaed Phvheuhs men Dmaes as @mshn ie ^lhar @haed Phmcazhn ir Phmcazm`ch men Hmrehn �� ^lh Duanmefh gir Phfideazaed Hxpheshs men Cisshs ��

=.=:

Xsaed Fmsl Gciw Aegiromtaie men Zrhshet Wmcuh ae Mffiuetaed Ohmsurhohets (VGMF Ei. 4) =4 Zurpish ig Xsaed Fmsl Gciw men Zrhshet Wmcuh ae Mffiuetaed Ohmsurhohets I`khftavhs ig Xsaed Fmsl Gciw men Zrhshet Wmcuh ae Mffiuetaed Ohmsurhohets Hchohets ig Zrhshet Wmcuh Ohmsurhohets �� ^rmnataiemc Mpprimfl men Hxphfthn Fmsl Gciw Mpprimfl �� ^rmnataiemc vs. Hxphfthn Fmsl Gciw Mpprimfl ms m Ohmsurhohet ^iic �� Fiesanhrmtaie ig Pasb Mnkustohet �� Assuhs Xeaquh ti tlh Ohmsurhohet ig Cam`acatahs ��

=.==

@mcmefh Vlhht 0:

=.=0

Aefioh Vtmthohet 0=

=.=6

Nasfietaeuhn Iphrmtaies 04

=.=>

Vtmthohet ig Gaemefamc Zisataie �� Fmchenmr Qhmr vs. Gasfmc Qhmr �� Phvheuhs, Hxpheshs, Dmaes, men Cisshs �� Zrhshetmtaie Irnhr ae Aefioh grio Fietaeuaed Iphrmtaies, Nasfietaeuhn Iphrmtaies men Aefioh ^mx Hgghft �� Aefioh Vtmthohet Omy `h Zrhshethn ae Hatlhr Ouctapch-sthp ir Vaedch-sthp Giromt �� Nhgaeataies �� Athos Aefcunhn ae tlh Fmcfucmtaie ig Nasfietaeuhn Iphrmtaies Phpirtaed men Zrhshetmtaie ig Nasfietaeuhn Iphrmtaies �� Nasfcisurh ��

��

Hxat ir Naspismc Mftavatahs men Nasfietaeuhn Iphrmtaies 60 Hxat ir Naspismc Fists �� Phfideataie men Ohmsurhohet �� Fietrmft ^hroaemtaie Fists �� Phpirtaed ��

�� ��

aaa

=.=8

Ivhrvahw ig Mffiuetaed Flmedhs men Hrrir Firrhftaie 67 Dhehrmc �� Nhgaeataies �� ^yph ig Mffiuetaed Flmedh men Hgghft ie Gaemefamc stmthohets (mffiuetaed trhmtohet) ��

=.=7

Flmedhs ae Mffiuetaed Zraefapchs 64 Nhgaeataie ig m Flmedh ae Mffiuetaed Zraefapch �� Mffhptm`ch Flmedh ae Mffiuetaed Zraefapch �� Hgghfts ig Flmedh �� Phpirtaed Flmedhs ae Mffiuetaed Zraefapch �� Aoprmftafm`ch ti Nhthroaeh Fuoucmtavh Hgghft �� Hxmopchs ig m Flmedh ae Mffiuetaed Zraefapch ��

=.=4

Flmedhs ae Mffiuetaed Hstaomths (Zrisphftavh Mppcafmtaie) >= Nhgaeataie �� Phpirtaed �� Hxmopchs ig m Flmedh ae Mffiuetaed Hstaomths

=.=<

��

Flmedhs ae Phpirtaed Hetaty >6 Nhgaeataie �� Phpirtaed m Flmedh ae Phpirtaed Hetaty �� Hxmopchs ig Flmedhs ae Phpirtaed Hetaty ��

=.=1

Hrrir Firrhftaie (Phstmthohet) >> Dhehrmc �� Phpirtaed �� Hxmopchs ig ^yphs ig Hrrirs tlmt Oadlt Iffur

=.0:

��

Vtmthohet Ig Fioprhlhesavh Aefioh >4 Nhgaeataies �� Phpirtaed men Naspcmy ig Fioprhlhesavh Aefioh �� Phfcmssagafmtaie Mnkustohets �� Phpirtaed tlh ^mx Hgghft ig Itlhr Fioprhlhesavh Aefioh Athos Phpirtaed Mffuoucmthn Itlhr Fioprhlhesavh Aefioh �� Nasfcisurhs Vuoomry ��

��

av

=.0=

Eiths ti Gaemefamc Vtmthohets Men Mffiuetaed Zicafy Nasfcisurh 88 Dhehrmc �� Mffiuetaed Zicafy Nasfcisurh �� Giro men Fiethet ig Mffiuetaed Zicafy Nasfcisurh Hxmopchs ig Mffiuetaed Zicafy Nasfcisurh ��

=.00

��

Phcmthn Zmrtahs men Phcmthn-pmrty ^rmesmftaies 84 Dhehrmc �� Phcmthn-pmrty Nasfcisurhs ��

=.06

Aethrao Gaemefamc Phpirtaed 70 Dhehrmc �� Phpirtaed ig Aethrao Gaemefamc Aegiromtaie as eit Phquarhn �� Fiopchth ir Fienheshn Vht ig Gaemefamc Vtmthohets �� Mffiuetaed Zraefapchs men Zrmftafhs �� Aethrao Zhrain Phvheuhs, Fists, Hxpheshs, Cisshs men Dmaes ��

Aefioh ^mxhs �� Aevhetiry ae Aethrao Gaemefamc Vtmthohets �� Vhmsiemc Phvheuh �� Oaeaouo Fiopiehets ig me Aethrao Gaemefamc Phpirt (AGPV iecy) ��

=.0>

Vhdohet Phpirtaed 7< 7< Dhehrmc �� I`khftavh �� Nhgaeataies �� ]umetatmtavh ^lrhslicns �� ^lh “Mcc Itlhr‑ Fmthdiry �� Phpirtaed Fiopmrmtavh Iphrmtaed Vhdohets Mddrhdmtaies Frathram �� Zrigat ir Ciss men Msshts Mccifmtaie �� Nasfcisurh Phquarhohets ��

��

=.08

VHF Phpirtaed Phquarhohets 41 Nhgaeataies �� Zhrainaf Phpirtaed �� VHF Phducmtaies �� Omemdhohet‑s Nasfussaie men Memcysas

��

=.07

Hxthesa`ch @usaehss Phpirtaed Cmedumdh; \@PC Ivhrvahw

=.04

]uhstaies gir Phvahw

Cast ig ^hros =0 =0= = Cast ig M``rhvamtaies =6 =6= =

. Dhehrmc Dhehrmc men Mnoaeastrmtavh hxpheshs; Dhehrmc men mnoaeastrmtavh hxpheshs rhcmth ti nmy-ti-nmy `usaehss-iphrmtaie hxpheshs men eit ti hxpheshs rhcmthn ti tlh prinuftaie ig diins ir shrvafhs.

^lhy aefcunh; m. Mffiuetaed men chdmc ghhs `. Iggafhrs‑ smcmrahs & iggafh stmgg wmdhs f. Phet gir iggafh spmfh n. Aesurmefh h. Nhprhfamtaie hxphesh ie m omflaeh ushn ae tlh mffiuetaed nhpmrtohet as pmrt ig dhehrmc men mnoaeastrmtavh hxpheshs. 8. Vhccaed hxpheshs; Vhccaed hxpheshs aefcunh mcc hxpheshs aefurrhn ti aefrhmsh smchs, sufl ms; m. Mnvhrtasaed `. Grhadlt men trmespirtmtaieiut (h.d. grhh slappaed ti fustiohr mt fiopmey‑s hxphesh) f. Vmchs smcmrahs men fiooassaies n. Nhprhfamtaie ig smchs hquapohet (h.d. sliwriio) h. Xeficchfta`ch mffiuets hxphesh (`mn nh`t hxphesh) ag mssifamthn watl cisshs grio eiromc frhnat smchs g. Tmrrmety hxphesh  d. Vlap V lappaed paed sup suppcah pcahss men me n hxphesh l. Zistmdh men stmtaiehry a. Nhprhfamtaie ie tlh smchs stmgg‑s mutioi`achs

64

CMV^ OAEX^H EI^H  ^lh GMV@ GMV@ flish ti nhsfra`h tlh ohtlin ohtlin ig mffiuetaed gir gir men rhpirtaed firrhftaies ig hrrirs ms rhstmthohets, rmtlhr tlme ms m rhtrisphftavh mppcafmtaie. ^lh @imrn flish ti ush tlh thro –rhtrisphftavh –rhtrisphftavh mppcafmtaie‟ ti nhsfra`h tlh omeehr ig rhpirtaed m flmedh ae tlh mffiuetaed praefapch ir m flmedh ae tlh rhpirtaed hetaty men ti ush tlh thro –rhstmthohet‟ –rhstmthohet‟ iecy ti rhghr ti tlh firrhftaie ig me hrrir. Ae gmft, hxfhpt gir tlh na﬊hrhet thros ushn, tlh fioputmtaie men omeehr ig prhshetaed m rhtrisphftavh mppcafmtaie men m rhstmthohet mrh hsshetamccy tlh smoh. s moh.

Mnkustohets; ts; ^hsh mrh rmrh hvhets tlmt mrh rhfirnhn ms narhft mnkustohets �. Zrair Zhrain Mnkustohe ti rhtmaehn hmreaeds rmtlhr tlme ms aefioh-stmthohet hchohets. ^h firrhftaie i hrrirs ae prhvaiuscy assuhn ﬍emefamc stmthohets as me hxmopch i m prair-phrain mnkustohet.

�. Zrisphftavh mppcafmtaie; M flmedh sliucn `h mffiuethn ir ae tlh phrain i flmedh a tlh flmedh m﬊hfts iecy tlmt phrain. Mcthremtavhcy, m flmedh sliucn `h mffiuethn ir ae `itl tlh phrain i flmed flmedhh men ae uturh phrains a tlh flmed flmedhh m﬊hfts tlho `itl. ` itl.

^yph ig Mffiuetaed Flmedh men Hgghft ie Gaemefamc Vtmthohets (mffiuetaed trhmtohet) ^��� �� ���������� ������

Flme Fl medh dh ae ae mffi mffiue ueta taed ed pra praef efap apch ch

M��������� ���������

Flmedh ae mff ffi iuetaed hstaomth

Phtris Phtr isph phft ftav avhh mppc mppcaf afmmta taie ie,, hxfh hxfhp pt wlhe wlhe at at as aop aoprm rmft ftaf afm` m`ch ch ti nhthroaeh. (Zrisphftavh a aoprmftafm`ch ti nhthroaeh) Zrisphf hfttavh Mppcafm fmttaie

Flmedh ae rhpirtaed hetaty

Phtrisphftavh Mppcafmtaie

=.=7

Flmedhs ae Mffiuetaed Zraefapchs –Phtrisphftavh Mppcafmtaie‟

Nhgaeataie ig m Flmedh ae Mffiuetaed Zraefapch M flmedh rio ieh mffhptm`ch mffiuetaed praefapch ti meitlhr as trhmthn ms m flmedh ae mffiuetaed praefapch. ^as nihs eit aefcunh m flmedh rio me mffiuetaed praefapch tlmt as eit dhehrmccy mffhpthn ti ieh tlmt as dhehrmccy mffhpthn. ^h cmtthr wiucn `h fcmssa﬍hn ms me hrrir firrhftaie.

6<

Mffhptm`ch Flmedh ae Mffiuetaed Zraefapch Me hetaty omy flmedh tlh mffiuetaed praefapch ushn iecy a; m. ^h flmedh as rhquarhn `y m ehwcy assuhn fina﬍fmtaie upnmth, ir `. lh hetaty fme kustay ats ush i tlh mcthremtavh mffiuetaed praefapch `hfmush at as prhhrm`ch. M prhhrm`ch flmedh as ieh tlmt wacc rhsuct ae m oirh rhcam`ch men rhchvmet prhshetmtaie i tlh aemefamc stmthohets.

Hgghfts ig Flmedh M. Narhft h﬊hfts ig m flmedh ae mffiuetaed praefapch ^h narhft h﬊hfts i m flmedh mrh rhfideazhn ae prair phrains. ^hrhirh, at as ehfhssmry ti rhstmth tlh prair phrains‑ ﬍emefamc stmthohets. M rhtrisphftavh mppcafmtaie sliucn iecy aefcunh tlh –narhft h﬊hfts‟ i m flmedh ae mffiuetaed praefapch. Me hxmopch i m narhft h﬊hft as me mnkustohet ti me aevhetiry `mcmefh nuh ti m flmedh ae tlh aevhetiry-vmcumtaie ohtlin. Phcmthn flmedhs, sufl ms me h﬊hft ie nhhrrhn aefioh tmx msshts ir cam`acatahs, mrh mcsi hxmopchs i tlh narhft h﬊hfts i m flmedh ae mffiuetaed praefapch. @. Aenarhft h﬊hfts ig flmedh ^h aenarhft h﬊hfts i m flmedh mrh mey flmedhs ti furrhet ir uturh fmsl ffiws tlmt rhsuct rio ombaed m flmedh ae mffiuetaed praefapch. Me hxmopch i me aenarhft h﬊hft as m flmedh ae pri﬍t-slmraed ir riymcty pmyohet, `mshn ie rhvheuh ir eht aefioh. Mey aenarhft h﬊hfts i tlh flmedh mrh rhpirthn ae tlh phrain ae wlafl tlh mffiuetaed flmedh as omnh.

–Aenarhft hgghfts‟ sliucn eit `h aefcunhn ae tlh rhtrisphftavh mppcafmtaie

CMV^ OAEX^H EI^H Narhft h﬊hfts mrh h﬊hfts mrh rhpirthn rhtrisphftavhcy gir tlh hmrcahst phrain prhshethn, ag prmftafm`ch. Aenarhft h﬊hfts ig h﬊hfts ig m flmedh ae mffiuetaed praefapch sliucn `h rhpirthn ae tlh phrain ae wlafl tlh mffiuetaed flmedh iffurs.

OMKIP NAGGHPHEFHV„X.V. DMMZ WHPVXV AGPV AGPV nihs eit mnnrhss tlh rhpirtaed ig tlh aenarhft h﬊hfts ig flmedhs ae mffiuetaed praefapchs.

61

F. Fuoucmtavh h﬊hft

�. Fiopmrmtavh ﬍emefamc stmthohets A fiopmrmtavh ﬍emefamc stmthohets mrh `haed prhshethn, tlhe tlh fuoucmtavh h﬊hft i m flmedh as rhpirthn ms me mnkustohet ti tlh `hdaeeaed-i-y `hdaeeaed-i-yhmr hmr rhtmaehn-hmreaeds `mcmefh i tlh hmrcahst yhmr prhshethn. ^as fuoucmtavh h﬊hft oust `h rhpirthn ie m eht-i-tmx `msas. @htm Fi. `hdme iphrmtaies ae ��x�. Ae tlh yhmrs rio ��x� ti ��x�, at mppripramthcy rhpirthn aefioh uenhr tlh fiopchthn-fietrmft ohtlin. Ae ��x�, @htm kusta﬍m`cy flmedhn ti tlh phrfhetmdh-i-fiopchtaie ohtlin. A @htm Fi. aefcunhs ﬍emefamc stmthohets ir ��x� men ��x�, ae ats ��x� ﬍emefamc rhpirt, @htm Fi. sliucn rhpirt tlas flmedh ae mffiuetaed praefapch ms a at lmn tmbhe pcmfh mt wlafl i tlh icciwaed nmths; m. Kme Kmeumry umry �, ���� `. Kme Kmeumry umry �, ��x� f. Kme Kmeumry umry �, ��x� n. Kme Kmeumry umry �, ��x�

Hxmopch

Firrhft meswhr; f.

^h flmedh ae ohtlin i mffiuetaed ir cied-thro fiestruftaie fietrmfts lmn tmbhe pcmfh ae ��x�. ^h flmedh ae mffiuetaed praefapch as ti `h rhpirthn ms a at lmn `hhe omnh mt tlh `hdaeeaed i tlh hmrcahst yhmr prhshethn ae tlh furrhet yhmr‑s ﬍emefamc rhpirt. ^us, a @htm Fi. aefcunhs ﬍emefamc stmthohets ir ��x� men ��x�, ae ats ��x� ﬍emefamc rhpirt, at sliucn rhpirt tlas flmedh ae mffiuetaed praefapch ms a at lmn tmbhe pcmfh pcm fh mt Kmeumry �, ��x�, wlafl as tlh hmrcahst yhmr prhshethn prhshethn ae tlh ��x� ﬍emefamc rhpirt. Ae sioh quhstaies, hxmoaehrs omy rhhr ti Kmeumry �, ��x� ms Nhfho`hr ��, ��x�. ^hrhirh, yiu ehhn ti rhmn tlh quhstaie fmrhuccy. A @htm Fi. lmn aefcunhn tlh ﬍emefamc stmthohets stmthohets i ��x�, ��x�, men ��x�, ae ats ��x� ﬍emefamc rhpirt, at sliucn rhpirt tlas flmedh ae mffiuetaed praefapch ms a at lmn tmbhe pcmfh mt Kmeumry �, ��x�, tlh hmrcahst yhmr prhshethn ae tlh furrhet yhmr‑s ﬍emefamc rhpirt.

CMV^ OAEX^H EI^H Phdmrnchss ig liw omey prair yhmrs‑ ﬍emefamc ﬍emefamc stmthohets mrh prhshethn ae ats 0:x> ﬍emefamc rhpirt, ti `raed tlh mffiuetaed rhfirns rhfirns aeti mcadeohet watl tlas flmedh, @htm Fi. wiucn rhfirn me mnkustaed kiuremc hetry gir tlh fuoucmtavh h﬊hft ig tlh flmedh mt Kmeumry =, 0:x>, tlh `hdaeeaed ig tlh yhmr ae wlafl tlh mffiuetaed flmedh wms omnh.

>:

�. Eie-Fiopmrmtavh ﬍emefamc stmthohets stmthohets A eie-fiopmrmtavh ﬍emefamc stmthohets mrh `haed prhshethn, tlhe tlh fuoucmtavh h﬊hft i tlh flmedh as rhpirthn ms me mnkustohet ti tlh `hdaeeaed-i-yhmr rhtmaehnhmreaeds `mcmefh. ^as fuoucmtavh h﬊hft oust `h rhpirthn ie m eht-i-tmx `msas.

Hxmopch Ie Vhptho`hr ��, yhmr �, Kilesie Fi. nhfanhn ti flmedh rio tlh oivaed mvhrmdh phrphtumc aevhetiry systho ti tlh arst ae, arst iut (GAGI)phrphtumc aevhetiry systho. Kilesie Fi. nihs eit prhshet fiopmrmtavh aemefamc stmthohets men ats asfmc yhmr hens ie Nhfho`hr ��, yhmr �. lh fuoucmtavh hgghft ig tlh flmedh as nhthroaehn ms ig Kmeumry �, yhmr �.

Phpirtaed Flmedhs ae Mffiuetaed Zraefapch Me hetaty sliucn rhpirt m flmedh ae mffiuetaed praefapch tlriudl m rhtrisphftavh mppcafmtaie i tlh ehw mffiuetaed praefapch ti mcc prair phrains, uechss at as aoprmftafm`ch ti ni si. Xenhr m rhtrisphftavh mppcafmtaie, me hetaty oust rhpirt tlh fuoucmtavh hgghft ig tlh flmedh ms m eht-ig-tmx mnkustohet ti tlh `hdaeeaed rhtmaehn hmreaeds ig tlh hmrcahst phrain prhshethn ae tlh furrhet gaemefamc rhpirt. A tlh fuoucmtavh hhft i mppcyaed tlh mffiuetaed flmedh fme `h nhthroaehn, `ut tlh phrain-sphfaaf hhfts ie mcc prair phrains fmeeit `h nhthroaehn, tlh fuoucmtavh hhft as mppcahn ti tlh fmrryaed moiuets i tlh msshts men cam`acatahs mt tlh `hdaeeaed i tlh hmrcahst phrain ti wlafl at fme `h mppcahn ir fmcfucmthn. Me ishttaed mnkustohet as omnh ti tlh ipheaed `mcmefh i tlh rhtmaehn hmreaeds ir tlmt phrain.

Aoprmftafm`ch ti Nhthroaeh Fuoucmtavh Hgghft A at as aoprmftafm`ch ti nhthroaeh men fmcfucmth tlh fuoucmtavh hhft ir mey i tlh prair phrains, tlh ehw mffiuetaed praefapch as mppcahn ms a tlh flmedh wms omnh prisphftavhcy mt tlh hmrcahst nmth prmftafm`ch . Me hxmopch i tlas iffurs wlhe omemdhohet i me hetaty nhfanhs ti flmedh rio me mffhptm`ch aevhetiry fistaed ohtlin ti  cmst-ae, garst-iut (CAGI) uenhr X.V. DMMZ, men tlh rhfirns i aevhetiry purflmshs men smchs mrh ei ciedhr mvmacm`ch ir mcc prair yhmrs. Ae tlas fmsh, at as nhhohn aoprmftafm`ch ti mppcy tlh rhtrisphftavh mpprimfl. las as `hfmush omemdhohet wiucn `h uem`ch ti hstaomth wlmt tlh aevhetiry men tlh fist i diins sicn wiucn lmvh `hhe ae prair yhmrs a tlh hetaty lmn `hhe usaed tlh CAGI ohtlin. Mffirnaedcy, tlh hetaty mppcahs tlh ehw prisphftavhcy,, mt tlh hmrcahst nmth prmftaf m`ch. mffiuetaed praefapch (a.h., CAGI), prisphftavhcy

>=

CMV^ OAEX^H EI^H M flmedh ae tlh ohtlin ig aevhetiry fistaed as m flmedh ae mffiuetaed praefapch men as mffiuethn gir rhtrisphftavhcy. rhtrisphftavhcy. Ag tlh flmedh ae tlh ohtlin ig aevhetiry fistaed as, gir hxmopch, ti CAGI uenhr CAGI uenhr X.V. DMMZ, men at as aoprmftafm`ch ti nhthroaeh men fmcfucmth tlh fuoucmtavh h﬊hft gir mey ig tlh prair phrains, tlhe tlh flmedh as mffiuethn gir prisphftavhcy gir prisphftavhcy mt tlh hmrcahst nmth prmftafm`ch.

Tlhe tlh fuoucmtavh h﬊hft ie mey prair phrain as eit beiwe, tlhe tlh fiefhpt i fiesasthefy as smfra﬍fhn wlhe mffiuetaed ir m flmedh ae mffiuetaed praefapch.

OMKIP NAGGHPHEFHV„X.V. DMMZ WHPVXV AGPV CAGI as me mffhptm`ch aevhetiry fistaed ohtlin uenhr X.V. DMMZ. Ehvhrtlhchss, CAGI as prila`athn uenhr AGPV.

Hxmopchs ig m Flmedh ae Mffiuetaed Zraefapch m. M flmedh ae tlh ohtlin i aevhetiry aevhetiry fistaed (h.d., rio GAGI ti whadlthn mvhrmdh) `. M flmedh ti ir ir rio fiopchthn fietrmft ti phrfhetmdh i fiopchtaie fiopchtaie f. M flmedh rio tlh aenavanumc-atho mpprimfl ti tlh mddrhdmth mpprimfl ae mppcyaed ti aevhetirahs tlh ciwhr i GAGI fist ir omrbht n. M flmedh ti ir rio tlh fist ohtlin ti tlh hquaty ohtlin Phcmthn quhstaies

=.=4

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Flmedhs ae Mffiuetaed Hstaomths (Zrisphftavh Mppcafmtaie)

Nhgaeataie Flmedhs ae mffiuetaed mffiuetaed hstaomths mrh flmedhs flmedhs ti tlh moiuets, ae tlh ﬍emefamc ﬍emefam c stmthohets, tlmt mrh `mshn ie ehw aeiromtaie ir hxphrahefh. Flmedaed me hstaomth as na﬊hrhet rio ombaed m firrhftaie i hrrirs. Flmedaed me hstaomth nihs eit ohme tlmt wlmt tlh fiopmey lms nieh ae m prair yhmr as wried. Pmtlhr, at ohmes tlmt omemdhohet lms rhfhavhn oirh rhcam`ch nmtm ir me hstaomth. Mffiuetaed hstaomths flmedh ms ehw hvhets iffur, ms oirh hxphrahefh as mfquarhn, ir ms mnnataiemc aeiromtaie `hfiohs mvmacm`ch.

>0

Phpirtaed M. Phpirtaed Flmedhs ae Mffiuetaed Hstaomths ^lhrh as ei fuoucmtavh-h fuoucmtavh-hgghft gghft mnkustohet ti rhtmaehn hmreaed s

Flmedhs ae mffiuetaed hstaomths oust `h mffiuethn ir men rhpirthn, prisphftavhcy, ae tlh phrain i flmedh, a tlh flmedh m﬊hfts iecy tlmt phrain, ir ae tlh phrain i flmedh men uturh phrains, a tlh flmed flmedhh m﬊hfts tlho `itl. ^h hetaty sliucn eit mffiuet ir m flmedh ae mffiuetaed hstaomth `y rhstmtaed ir rhtrisphftavhcy mnkustaed tlh moiuets rhpirthn ae tlh ﬍emefamc stmthohets i prair phrains ir `y rhpirtaed tlh pri irom moiuets ir prair phrains. @. M Flmedh ae Mffiuetaed Hstaomth H﬊hfthn `y m Flmedh ae Mffiuetaed Zraefapch A m flmedh ae tlh mffiuetaed hstaomth as h﬊hfthn `y men aeshpmrm`ch rio m flmedh ae mffiuetaed praefapch, tlhe at as trhmthn ms m flmedh ae hstaomth. Me hxmopch i m flmedh ae hstaomth tlmt as m﬊hfthn `y m flmedh ae mffiuetaed praefapch, men tlmt oust `h rhpirthn ms m flmedh ae mffiuetaed hstaomth, as m flmedh ae tlh ohtlin ushn ir nhprhfamtaie, moirtazmtaie, ir nhpchtaie ir cied-cavhn, eie-﬍emefamc msshts.

CMV^ OAEX^H EI^H Tlhehvhr at as aopissa`ch ti nhthroaeh wlhtlhr m flmedh ae mffiuetaed hstaomth ir m flmedh ae mffiuetaed praefapch lms iffurrhn, tlh flmedh sliucn `h fiesanhrhn m flmedh ae hstaomth men sliucn `h rhpirthn ms m fiopiehet ig aefioh grio fietaeuaed iphrmtaies. Flmedhs ae mffiuetaed hstaomths mrh lmenchn ie m prisphftavh m prisphftavh `msas ae tlh phrain ig flmedh men ae guturh phrains ag tlh flmedh m﬊hfts `itl.

Hxmopch

Ie Kmeumry �, ��x�, Oatflhcc Fi. purflmshn m omflaeh ir $��,��� men nhprhfamthn at `y tlh strmadlt-caeh ohtlin, usaed me hstaomthn ushuc cah i �� yhmrs watl ei smcvmdh vmcuh. Nuraed ��x�, Oatflhcc Fi. nhthroaehn tlmt tlh omflaeh lmn m ushuc cah i � yhmrs, rio tlh nmth i mfquasataie, watl ei smcvmdh vmcuh. ^h memcysas ehfhssmry ti mffiuet ir tlas flmedh as ms icciws; F i st

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Mffuoucmthn nhprhfamtaie ($��,��� ô ��) Ô �

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@iib vmcuh mt Nhfho`hr ��, ��x�, mghr tlrhh yhmrs‑ nhprhfamtaie Nhprhfamtaie ivhr rhomaeaed � yhmrs (aefcunaed ��x�); ($��,��� ô �)

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Oatflhcc Fi. rhfirns nhprhfamtaie ir tlh yhmr ��x� ms icciws; Nr. Nhprhfamtaie hxphesh„Omflaehs

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Fr. Mffuoucmthn nhprhfamtaie„Omflaehs

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Nhprhfamtaie ir tlh yhmr ��x� mghr m flmedh ae hstaomth ^h nhprhfamtaie flmrdh phr yhmr mghr m flmedh ae hstaomth fme `h fmcfucmthn ms icciws;   $��,��� @iib vmcuh i mssht ? ? $��,��� Phomaeaed shrvafh cah �‖�

Hxmopchs ig m Flmedh ae Mffiuetaed Hstaomths m. M flmedh flmedh ae nhprhfamtaie, moirtazmtaie, men nhpchtaie ohtlin (h.d., strmadlt-caeh ti niu`ch-nhfcaeaed `mcmefh) `. M flmedh ae tlh hstaomthn wmrrmety fists ir i`cadmtaies i`cadmtaies nuh ti thfleicidafmc mnvmefhs ae prinuftaie f. M flmedh ae tlh hstaomtaie i i tlh shrvafh cavhs men smcvmdh vmcuhs i nhprhfam`ch msshts n. M flmedh ae tlh hstaomthn qumetaty rhfivhrm`ch wlhe usaed tlh ueats-i-prinuft ueats-i-prinuftaie aie nhpchtaie ohtlin h. M flmedh ae tlh hstaomtaie i i ueficchfta`ch mffiuets rhfhavm`ch ir `mn nh`ts . M flmedh ae tlh hstaomtaie i aevhetiry i`sichsfhefh Phcmthn quhstaies

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Flmedhs ae Phpirtaed Hetaty –Phtrisphftavh Mppcafmtaie‟

Nhgaeataie Xenhr X.V. DMMZ, m flmedh ae rhpirtaed hetaty iffurs wlhe m flmedh ae tlh strufturh i tlh irdmeazmtaie as omnh men tlas rhsucts ae ﬍emefamc stmthohets tlmt rhprhshet hatlhr m na﬊hrhet hetaty ir m flmedhn hetaty.

Phpirtaed m Flmedh ae Phpirtaed Hetaty  M flmedh ae rhpirtaed hetaty as rhpirthn `y rhstmtaed mcc prair yhmrs‑ ﬍emefamc stmthohets men tlhh flmedh as prhshetaed tlho ms a tlh ehw rhpirtaed hetaty hxasthn nuraed mcc i tlish yhmrs (tl

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