Ukuhlolwa okugunyaziwe

Ukuhlolwa okuphoqelekile ukuqinisekiswa okuzimele kokubheka izitatimende zezimali zebhizinisi kanye nemibhalo yezimali yebhizinisi ukuze kuvezwe umbono ngokuthembeka kwabo. Ukubuyekezwa okunjalo kufanele kuqhutshwe kanye ngonyaka. Ngokuvamile, esikhundleni segama elithi "ukuhlolwa okuyimpoqo", amagama "ayisisekelo" noma "ukuhlolwa okujwayelekile" asetshenziswa.

Kusukela ekuqaleni kuka-2011, kube khona izichibiyelo kuMthetho wokuCwaninga. Izinguquko ezenziwe zithuthukisa ngokucacile izindlela zokuhlola okuyimpoqo.

Ngaphansi komthetho, ukuhlolwa okuphoqelelwe kwenziwa ezinhlanganweni ezisebenza ngendlela yenkampani yomphakathi; Yimaphi amabhizinisi angahlanganisi noma amabhizinisi kamasipala; Imalimboleko, umshuwalense, izikhungo zemfundo; I-Stock, ukuhwebelana ngokuhweba; Amabhange; Imiphakathi yomshuwalense womphakathi; Ezinye izinhlangano lapho umthetho we-federal usebenza khona.

Amabhizinisi athola izimali ezingaphezu kwama-ruble ayizigidi ezingu-400 (ngaphandle kwababambisene bezolimo kanye nezinyunyana zabo, kanye nalabo izinhlangano zabo ekupheleni konyaka kungama-ruble ayizigidi ezingu-60 noma ngaphezulu) zihambisana nokuhlolwa okuphoqelekile.

Ukuhlolwa okuphoqelelwe kwenziwa ngendlela efanele ngokulandela uhlelo olulungiselelwe futhi ngokuhambisana nenqubo yokuqinisekisa, ebeka isikhathi kanye nendlela yokuziphatha kwayo.

Ngokusekelwe emiphumeleni yokucwaningwa kwamabhuku, kukhishwa umbiko wokucwaninga, okufaka imiyalelo ebhaliwe kukho konke ukungaphumeleli kanye nezeluleko zokuthi ungabalungisa kanjani. Ukuze kuhanjiswe imibiko ezikhungweni zokucwaninga zikahulumeni, kuyokwanela ukunikeza umbono. Kuphela kulokhu, ukubika kuzothathwa njengokuthenjelwa. Ngaphandle kwesiphetho esifanele, umhloli wentela unelungelo lokungamukeli imibiko, ngoba liyingxenye ebalulekile yemibiko yokubika (ngokusho kwesigatshana 13, isigaba sesi-2 soMthetho we-Accounting 21.11.1996).

Ukuhlolwa okugunyaziwe kwenziwa ngokuphathelene nomthamo wonke wezitatimende zezimali zebhizinisi lonyaka. Ngakho-ke, isheke elinjalo kuthatha isikhathi. Kulokhu, ukuhlolwa okugunyazayo kuvame ukuhilela ukusebenza ezinyathelweni eziningana kulo nyaka. Inhloso yokwabiwa okunjalo komsebenzi wukuthola ulwazi olunembile mayelana nokuziphatha kokubika. Ngaphezu kwalokho, lolu hlobo lomsebenzi aluphazamisi abasebenzi emsebenzini wabo oyinhloko. Ukuhlolwa kwesikhashana kusiza kakhulu ukusindisa isikhathi.

Izinkampani zebhizinisi ezisebenza ngaphansi kwesistimu yentela elula zingase zibe ngaphansi kokuhlolwa okuyisisekelo. Konke kuncike ekutheni inani lempahla ebhalansi.

Yilabo kuphela abantu abanesitifiketi esiqinisekisiwe sezimfanelo futhi abangamalungu ezinhlangano zokucwaninga banelungelo lokuhlola ukugunyazwa.

Lapho uqhuba ucwaningo, okulandelayo kufanele kucatshangelwe. Ibhizinisi lapho kucwaningwa khona ukucwaninga kunelungelo lokufuna umcwaningi wamabhuku ukuba aqinisekise konke okutholakele nokubheka. Ngesikhathi esifanayo, inhlangano ehloliwe iphoqelekile ukuba inikeze umcwaningi wamabhuku ngazo zonke izinsizakalo ezisebenzayo emsebenzini wakhe, ngesikhathi esifanele anikeze wonke amadokhumenti adingekayo kanye nolwazi mayelana nemisebenzi.

Ukuchitshiyelwa koMthetho kuthathe ibhizinisi elincane laseRussia ngaphandle kwemingcele yokucwaningwa kwamabhuku okuphoqelelwe. Cishe amaphesenti angama-30 wezinhlangano ezihlolwe ngaphambilini zezinkomba zenani elisha azisekho ngaphansi kokucwaninga. Ngaphandle kokulawulwa kwama-auditors kwafika umnotho kamasipala, amabhizinisi awenza idolobha ngamasheya angaphansi kwezigidi ezingu-400 ruble ngonyaka.

Ngakolunye uhlangothi, kanye nokwanda kwezikhombisi zezindleko okumele kwenziwe ukuhlolwa kwamabhuku, uhlu lwemisebenzi okudingeka luyenwe ngayo. Njengamanje, izinhlangano zokuhlanza zihambisana nokuhlolwa ; Izinhlangano ezethula izitatimende zezimali ezihlanganisiwe; Ukuhwebelana kwemali; Izinhlangano ezihlanganyela emakethe yemasheya; Izinkampani zokuphatha, i-unit inversion, i-joint joint, izimali zempesheni ezingekho ngaphansi kukahulumeni.