Ukungena kwemali isitatimende: imithetho jikelele

Ukusebenzisa inkampani noma ibhizinisi ngendlela efanele izimali ibonisa isitatimende kwemali. It yenzelwe ukusetshenziswa ngokuqondile noma ngokungaqondile isibonisi ngesikhathi sokubika noma ezinye watchlist. Ibonisa irisidi nge ngezigaba zabo ngento enkulu. Le nqubo ikuvumela ukudala isithombe generalized yomsebenzi wezomnotho, ukuhlaziya imithombo, isakhiwo kanye nosayizi zezimali kanye solvency.

Lo mbhalo ukhonza namuhla njengezinga elifanayo ohlelweni zokubika zezimali, okuyinto obonwa imithetho yamazwe omhlaba kanye ikhumbula kwemali.

Ngokungafani bendabuko ezimali izitatimende yalolu hlobo waba kabanzi kuphela kusukela engxenyeni yesibili yekhulu leminyaka elidlule, lapho ulwazi ukunyakaza kwezimali amabhizinisi kanye nezinhlangano waqala ukuhlanganisa wonke. Ngokokuqala ngqá indlela enjalo yokuhlaziya isimo ofake isicelo inkampani Dowlais Ironworks ukubonakalisa izimali ukusebenza reserve uthuthukise amafa eyinhloko ibhizinisi.

Namuhla, umbiko kwemali baba idokhumenti oyisibopho ukusetshenziselwa izinhlelo izinkampani US, futhi kwaba i standard international ngaphansi kwegama IFRS 7 1994 Ngokusho ke, ukulungiswa kanye nokunikeza lo mbiko isibe kumele ohlwini kwemibhalo ku izitatimende zezimali noma iyiphi ibhizinisi noma inhlangano.

Namuhla cishe zonke onjiniyela Ukubika Amazinga abathi ukubaluleka okusezingeni eliphezulu kwale dokhumenti. Ucabangela ukuhamba nokuphuma kwemali ngenxa imisebenzi emikhulu bese ugcine amarekhodi ukugeleza net. Kungenxa yokuthi isitatimende kwemali isibe buyindlela esisemqoka of ukuphathwa yesimanje, ukuvumela ukubonisa kokubili imali bangaphandle zangaphakathi kanye nezindleko.

Umbiko okujwayelekile ukunyakaza kwezimali ukunquma:

- imithombo kanye namanani amukelwe izindlela;

- izihloko futhi izinkomba ukusetshenziswa kwabo;

- kungenzeka inkampani yibhange ukunikeza ukubaluleka okwedlula imali phezu inani izinkokhelo;

- ikhono ukwenza izibopho;

- ukubaluleka esibucayi kwempahla lapho inhlangano noma inkampani Ungaqhubeka ukuqhuba imisebenzi yebhizinisi;

- ezingeni kanye nenani izimali siqu ekuthuthukiseni ukutshalwa kwezimali zebhizinisi;

- imithombo izimbangela umehluko phakathi amazinga inzuzo kanye nezindleko.

umbiko ezifana nalezi ziyokwenziwa inhlangano noma inkampani, kungakhathaliseki umkhakha yayo, ubunikazi, ubungako kanye ukwakhiwa kwesakhiwo.

Indlela Yokwenza kumiswa sombiko ngokuhambisana IFRS inezici ezithile ezingeke acabangele imithetho kazwelonke yekubhala. Ikakhulukazi, IFRS ngokwayo sisekelwe eenkambisweni ezimali, kunokuba umthetho namazinga ezimali elawula. Ngakho-ke, ifilosofi dokhumenti akufanele ifuneka ukwephulwa yayo noma izintuba ukugwema imithetho bese uzama ukwenza idokhumenti "umsebenzi."

Njengoba kuyinto evamile, nokubhalisa ukunyakaza kwempahla fixed ekhungethe inflow futhi outflow kweemali core umsebenzi - ezisebenza, zezimboni, zezimali. Le ndlela kuyadingeka, okokuqala kunakho konke, ukuze abantu ukhathazekile bakwazi ngokwanele ukuhlola umthelela lezi zindawo umsebenzi ngenxa ukuzinza kwezezimali jikelele wenkampani.

Ekubhaleni umbiko imithetho IAS amafemu ayadingeka ukuze kuboniswe ulwazi isakhiwo kwempahla. Ngesikhathi esifanayo ukuhlonza ezihlukahlukene ngezigaba lingasetshenziswa. Ngokwesibonelo, e-Russian Federation kwemali isitatimende (Ifomu 4), nakuba kuba omunye imibiko ezimali main, nokho-ke has umehluko kusuka imithetho ezamukelwe ngu IAS. ERussia, umbiko ekhiqizwa ngokukhethekile indlela eqondile, ngoba leli fomu alinikezi ibonisa idatha nemali elinganiselwa.