Pbu23 / 2011 - IFRS (IAS) 7. Real qondanisa imithetho yabo ezimali.

Ngokungangabazeki, ukwamukelwa kwenkolelo-ze nemithetho emisha ezimali isiRashiya, wanikezela
ukuvezwa amabhizinisi imali, ukuvumela, ekugcineni,
inkinga eyinhloko yokubika kazwelonke - I-ukuntula kwayo ukusebenza
kubanikazi abanikazi bamabhizinisi amathuba amaningi, futhi kwamanye nesithakazelo
ebhekene nayo manje.

PBU 23/2011 "Cash Flow Izitatimende" yangoNhlolanja 2, 2011. № 11n kakhulu
kudlala efanayo ejwayelekile kwezinkambiso we zezimali zomhlaba
IFRS (LAS) ibika 7 "Umbiko
kwemali. " Ngaphambi ukwethulwa kwamazinga ezengeziwe, Russian
ezimali imibiko esekelwe "Izinkombandlela ku sokuhlanganiswa
kanye nokunikeza izitatimende zezimali "22 Julayi 2003 N 67n.

Kodwa imithetho izitatimende ukulungiselela kaningi zizalwa zingazange unikezwa izimpendulo ezicacile
imibuzo ezimali. Ngo izinkampani ezahlukene ngokuvamile zisebenza ezahlukene
Imiyalelo incazelo N 67n. Ngenxa yalokho, kwaba khona umkhuba lapho isizukulwane umbiko
isitatimende lokungena nokuphuma kwemali isibe nenqubo esemthethweni.

Manje, lapho izinkampani ukuza evulekile ngaphezulu
inkhulumomphendvulwano zimali, kwakudingekile ukufakazela impumelelo yomsebenzi
hhayi nje ngokuya ibhalansi ishidi inzuzo, kodwa ngempela nokuphuma kwemali kanye
Imiphumela. Njengoba bubhalwe imigomo emisha futhi kwanqunywa ukuba PBU 23/2011
IFRS ngesisekelo ezimali isipiliyoni lonjiniyela (LAS) 7.

Yini entsha ulilethele PBU23 / 2011 Russian
ezimali.

Okokuqala, kwakukhona ukucaciseleka e Ukwahlukaniswa izinhlobo imisebenzi
imisebenzi: wamanje, utshalomali, zezimali. Futhi zombili umsunguli futhi
Ukubika kumthengi ngenxa izibonelo eziqondile sekulula futhi ayizwakali inengqondo
baqonde ukuthi ukusebenza lapho uhlobo fanele.

Unentshisekelo yilesi sibonelo esilandelayo.

Le nkampani iye elinikezwa imali ngamanye unaffiliated
uhlobo loan.

Kungaba efiselekayo wenza iphutha, futhi wayecabanga ukuthi lokhu kuya ukuthenga kwemali. Nokho,
Sibheka art. PBU23 11/2011, futhi uqiniseke ukuthi
ukusebenza aliholeli kwanoma yiluphi ushintsho nokulingana ke leveraged
ukuze sikhokhele asisebenzi.

Lo msebenzi kubhekwa Article pp.e 10 esigabeni elalinikezelwe
utshalomali. Empeleni, inkampani waziphatha
izimali utshalomali, okungukuthi, ukuba zifune imali engenayo ukuthi ongakaphathelani wamanje
umsebenzi, esikhathini eside
eside.

Ngendlela ecacile nenengqondo.

Ngaphezu kwalokho, sivumele isishaya-mthetho isungule ilungelo ukubala imali e
lwemali okulingana ruble hhayi kuphela usuku kuthengiselana, kodwa futhi
isilinganiso exchange rate (k. 18 PBU23 / 2011), okuyinto
lula kakhulu inqubo yokubika ngaphandle kokuphazamisa uquketheni yakhe
informativeness. Kule ndaba, indlela olandelanayo ngaphezulu ethathwe IAS (LAS) 7 yokuthi kuphela indlela kungenzeka
ukuguqulwa - ngosuku kwemali.

Mhlawumbe, edition Russian standard phezu-lula
yokubika alimaze izithakazelo abasebenzisi. Ngokwesibonelo, umbiko
cash flow isitatimende kumele inikezwe njengengxenye wonyaka kanye
yokubika zesikhashana. amabhizinisi amancane ekhululiwe ayimpoqo
Ukubika of a isitatimende cash flow.

ngokuvamile ukukhiqiza umbiko itholakala kokubili ejwayelekile
ilungelo kodwa hhayi isibopho, noma isinqumo esinjalo senziwe ngesikhathi isitshalo bebodwa
(P. 2 PBU23 / 2011).

Indlelanchubo lesishaya ethile ethakazelisa ngokukhethekile futhi esiyigugu, lapho, ngokuhambisana
namazinga amazwe omhlaba accounting, accountant inikeza inkululeko kukuhlola
lokwahlulela luhlangotsi ku izinqumo.

Isibonelo.

Ngokusho abathi 5 PBU23 / 2011 ISITATIMENDE IZINGUQUKO IN
Cash inikeza idatha hhayi kuphela imali, kodwa futhi
ukheshe okulingana, okungukuthi "ukutshalwa uketshezi kakhulu ukuthi
It kungenziwa kalula aguqulwa amanani aziwayo yemali nokuthi yiziphi
kuncike ingozi ezingelutho izinguquko value. "

Ngakho, accountant kufanele ngumnikazi:

• 
  ukuhlola zezimali zezimali elakhiwe
  ukutshalwa kwezimali;
• 
  ukunquma inani engathengiswa e
  ngokushesha ngangokunokwenzeka
• 
  ukubala riskiness zokukhokhelwa in zezimali
  nezinamathiselo.

Konke lokhu kudinga indlela ngokuyinhloko entsha ukuze amakghono wabasebenzi
ezimali service. Kulokhu, hhayi kuphela imibhalo eyinhloko, kodwa futhi
"Izibalo" siqu abembethe ifomu usizo lwezimali kuyoba
ngesisekelo tekufakwa izinkomba imibiko.

Kubonakala indlela ngokuphelele entsha ukuze kubikwe ukunyakaza
imali, uma umnikazi Ungathola ulwazi lwe-predictive
izinkokhelo kungafiki noma izinkokhelo esekelwe etholakalayo accounting idatha
isikhathi.

Ngakho, abathi 24 PBU23 / 2011obyazyvaet ukudalula:

• 
  inani undrawn credit imigqa,
  izikweletu uncollected;
• 
  inani overdraft izikhungo;
• 
  engasetshenziswanga ukuze kwenziwe isamba semalimboleko
  iziqinisekiso.

Vele yokubika ukutholakala kwezimali liyobe
ulwazi lapho, ngokuvumelana abathi 25 PBU23 / 2011
lizobonisa imali "eqandisiwe", ukuthi ayitholakali ukusetshenziswa
ngosuku lokubika. Ngokwesibonelo, nokuchithwa kwezimpahla e eziphethwe angaphandle can
Ivinjelwe yimithetho kwesinye isifunda.

Ngokusho umbhali, nobunzima okubangela ukufeza izidingo kwesimangalo 25 pp.b PBU23 / 2011.

Inani ukheshi ageleza okuhlobene inhlangano yesondlo
ezingeni ivolumu ekhona zokukhiqiza, kumelwe siboniswe ngokwehlukile
notshwala imali ezihlobene ukunwetshwa lo msebenzi.

Okwamanje, indlela efanayo yokuzihlukanisa kwamangqamuzana ngokwemisebenzi yawo ka nokuphuma kwemali akuyona
sivunyiwe. Le nqubo ibizwa hhayi okuthathwa njengokumele kube elula, futhi kungase zimiswe
ngama-akhawunti izinkampani ezahlukene ngezindlela ezahlukene ngokuphelele. Futhi kuzonciphisa
the comparability we ukubika amabhizinisi ahlukahlukene.

I ebalulekile umehluko PBU23 / 2011 kanye IAS (LAS) 7 kuyinto ndlela methodological sibalo izinkomba
kwesigaba esisihlukanisayo ogeleza usuka imisebenzi yokusebenza.

IAS (LAS) 7 ivumela ukusetshenziswa indlela engesobala, ne
okuyinto inzuzo noma okulahlekelwa kushintshwe imiphumela yemisebenzi
non-cash nemvelo, noma iyiphi deferrals noma kwakho kokubili lokho okuqokelekile esedlule noma esizayo
cash namarisidi noma izinkokhelo ezivela inkambo imisebenzi,
nezinye izimo. Le ndlela akuyona ngokwanele ecacile futhi kufinyeleleke ibonisa Ubuhlobo
phakathi yemali, ukuthengiselana okuthembekile namabhalansi izimali ibhizinisi.

iqonde
indlela, nakuba ikhuthazwe ukuthi isebenzise IFRS
(LAS) 7, kodwa akuyona into engavamile.

Ngo PBU23 / 2011 enengqondo olunikezwa ukusetshenziswa
indlela engesobala for reflection on the ukunyakaza kusho kuzo zonke izinhlobo zemisebenzi
umsebenzi. Uma usebenzisa wamabhuku ezimali idlulisa ejwayelekile kazwelonke
idatha kusuka okubhalwe kuwo imali ezimali kanye cash okulingana ngqo
ukubika imigqa.

Ikhumbula izici kazwelonke ekutholeni 'izintuba "ku zezimali
Ephawula yokuntuleka umthetho wakhulelwa isimangalo 17 PBU23 / 2011.
Lapha sinikeza uhlu ukuthengiselana nge imali eningi, okuyinto zingabonisa
lincishisiwe, okungukuthi, ngaphandle ukuhlukaniswa izinkokhelo namarisidi.

Ngakho, pp.v isimangalo 17 eliqondisa lula (eligoqiwe) ukuze libonise "ukuqaliswa
yesikhathi esifushane (ngokuvamile kuze kube yizinyanga ezintathu) ukutshalwa kwezimali ngenxa
asizakale. "

Isibonelo.

Le nkampani ithole kumuntu loan izimali in inani 10 million.
deda.

Izimali abangu atshalwe inani ukwabelana enye inkampani ngokugcwele.

Ekupheleni kwezinyanga ezintathu, ukwabelana kwathengiswa nge ngemali 0.1%,
Kuyinto ruble 10

okufanayo-10 million. ruble babebuyela ngabanye.

Igoqiwe mshini ukuthengiselana kuyinto ukukala eyodwa kuphela
Inani - kokuthola ama-ruble ayizigidi 10 ..

Nokho, umnikazi idatha ngeke bakwazi ukwazi ukuthi
inkampani olwenziwa operation ezinkulu. Futhi okunye ngeke bakwazi ukuhlola
nekusebenta kuthengiselana. Ingabe ubuholi isithakazelo yomnikazi ukwenza.
Mhlawumbe intengo emakethe amasheya wavuka ngempela izinyanga 3 ngaphezulu
kuka 0.1%. Ukubika kancane ilahlekelwa informativeness

Inzuzo elingenakuphikwa we FDR entsha iyona ikhambi lenkinga reflection
ngendlela eligoqiwe izinkomba ezilandelayo:

• 
  inani value added tax,
  ezikhokhelwayo noma wathola njengengxenye yokukhokha osonkontileka;
• 
  izinkokhelo ku izinkontileka ikhomishini futhi ejensi
  izivumelwano lapho inkampani izenzo egameni lomunye umuntu;
• 
  izinkokhelo okhokhelwa kanye Izinsiza
  ezokuthutha.

Ekuphetheni, siphawula ukuthi phakathi PBU23 efanayo / 2011 kanye IFRS (LAS) 7, kukhona ukufana ezingaphezu kuka umehluko. futhi
Kuba yisikhathi futhi lapho into omuhle wabasebenzisi kwezitatimende zezimali. Manje
izitatimende zilungiselelwe yizinkampani isiRashiya, izotholakala ngokuqondisisa
abalingani angaphandle kanye zimali. ezimali Russian kuyoba lula
guided ukulungiselela cash flow isitatimende, ngiyabonga
isethulo ecacile futhi afanele ejwayelekile, eliqhutshwa izibonelo zayo.

Ngakho, sibona izinzuzo zangempela tekuhlangani
amazinga ezimali Russian nasemazweni angaphandle ukuba
ukubeka kukhanga kakhulu izinkampani kazwelonke angaphandle
inversor.