Amafa angekho okwamanje

Kukhona ishidi leshidi into enjalo, ebizwa ngokuthi "ama-non-current assets". Ihlanganisa izindlela ezihlukahlukene zokubunjwa kwezomnotho ezihlobene nempahla encane yamanzi, okubaluleka kwayo okuye kwabonakala iminyaka eminingana. Kule ngxenye, amaqembu amaningana okulingana ahlonishwa, okungukuthi, izimpahla ezingabonakali (amalungelo okuthengisa impahla, izivumelwano zamalungelo okuthengisa, izimpawu zokuhweba, zonke izinhlobo zamalayisense kanye nedumela lebhizinisi lezinhlangano). Ngakho-ke, lapha kwakubekwe ohlwini lwezimpahla ezingekho zamanje ezingenalo isisekelo esingokomzimba, kodwa, ngesikhathi esifanayo, zenani elikhulu.

Isihloko esilandelayo saleso sigaba "I-Fixed assets". Lezi zibandakanya izakhiwo zomhlaba, izakhiwo, izimoto, imishini nezinye izinto ezihleliwe zebhizinisi noma inhlangano. Iveza kahle kakhulu ingxenye yendaba, eye yaba yingxenye ebalulekile yomsebenzi wabantu. La mafa angewona amanje adlulisela inani lawo ezintweni ezikhiqiziwe kancane kancane, ngokuhamba kwesikhathi, njengokugqoka nokudiliza.

Futhi, ekugcineni, isihloko sesithathu - "Ukwakhiwa Kwentuthuko". Lokhu kungabandakanya yonke idatha ngezindleko zokwakha, okungukuthi, imishini yokuhlenga, izindleko zokwakheka kwekhwama enkulu kanye nezinye izindleko zezindleko zokwakha.

Ukutshalwa kwezimali kumpahla engekho yamanje okwenza inzuzo

Lona inani lokunciphisa lendawo eyatholwa ukuyikhokhela izinkokhelo ezinhlanganweni ezehlukene ukuze zisebenzise okwesikhashana, kanye nokuthola le ndawo ukuze inzuzo. Izitshalomali zezimali zesikhathi eside zenziwa ikakhulukazi ezinkampanini, nakwezinkampani ezixhomeke phansi nezinye izinhlangano eziningana.

Ngaphezu kwalokho, ukutshala izimali zesikhathi eside kungumalimboleko ohlinzekwa izinhlangano. Ngo-2003, isihloko esithi "Amafa wentela ekhethiwe" saqaliswa. Iqukethe ulwazi ngokuhambisana ne-PBU-18/02. Esikhathini "sempahla yentela echasisiwe" isibonakaliso sitholakala umahluko. Ngokuhambisana ne-PBU-18/02 into engu-8, umehluko wesikhashana yizindleko kanye nemali engenayo eyakha inzuzo yezimali noma ukulahlekelwa isikhathi sokubika esisodwa, futhi kwezinye izinkathi zokubalwa kwemali isisekelo sentela sentela engenayo. Ngemuva kokuthola umehluko, kungaqondakala ukuthi inzuzo evela ekusebenzeni esikhathini sokubika, eyakhiwa ngesisekelo semithetho yokubalwa kwemali, ingaphansi kwenzuzo ebonakalayo ku-accounting yezimali.

Ezinye izimpahla ezingekho okwamanje

Kulesi sihloko ungabonisa izinamathiselo namathuluzi angaboniswa ezihlokweni zesigaba sokuqala sesibhalansi. I-akhawunti 08 ingabonisa izindleko "Zokutshala izimpahla ezingekho ngaphansi kwamanje," ezibonisa izimpahla ezingatholakali ezingatholakalanga ekupheleni konyaka wokubika.

Ingxenye yesibili yalesi sihloko ichaza izimpahla zamanje - ukutshalwa kwezimali ezimayini kanye nokusetshenziswa kwazo ngaphakathi komjikelezo owodwa wokukhiqiza noma isikhathi esincane sekhalenda, ikakhulukazi, hhayi ngaphezu konyaka owodwa. Imali yokusebenza emisebenzini yamabhizinisi amaningi kubalulekile, ngoba yenza umphumela wokugcina wamabhizinisi.

Elinye lamaqembu alandelayo okulinganisela okuyi-balance yiqembu "Amasheya". Iqoqa izimpahla zamanje ezibonakalayo, eziboniswa ebhalansi ngamanothi afanele (izinto nezinto zokusetshenziswa, amanye amanani afanayo).

Lapha, ukugcinwa kwezinsiza eziwusizo zezinto eziyisisekelo nezisizayo zihleliwe. Isibonelo, izingxenye zokungcebeleka, ezithengiwe ngemikhiqizo ephethwe yisikhathi, izingxenye nezinye izinto ezibonakalayo, ezibalwe ku-akhawunti engu-10 "Izinto zokwakha." Yile ndlela ukuphathwa kwezimpahla ezingekho njengamanje kubonakala.