??? ??????? ????????? ?????? ???????? ????? ???????? ????? ??????? ???????? ?????? 19 ??? ????????? ?????????? ??? ??????? ?????? ???? ???????? ??????? ?????? ?????????? ??????? ???????? ?????? ????????. ????? ??????? ???????? ?????? 19 (IAS 19)? ??? ??? ??????? ????? ??????? ????? ???? ?????????? ????? ????? ???????? ??????? ?? ????????? ????????