IFRS - kuyini? amazinga IFRS yokubika

Ngokusho idatha esemthethweni, ngo-2015, kuyoba ukwethulwa imithetho saziso ezifana International Ukubika Amazinga lwezezimali emikhakheni ethile. Ngokuvamile ungakwazi ukuthola isifinyezo umqondo - IFRS.

Lezi zigaba izobandakanya:

• Abahlanganyeli ochwepheshe ka ezimakethe zamasheya;
• lezimpahla Ukuhwebelana;
• ngezimali zikahulumeni nempesheni;
• ukusula izinkampani;
• izimali ukulingana utshalomali;
• elawula inhlangano izigaba ezingaphezulu.

Kunengqondo ukuqala ngalo mbuzo: "? IFRS - kuyini". Lo mqondo imele imibhalo eziyinkimbinkimbi ezikhethekile, amazinga eqonde kakhulu ngawo ukulawulwa inqubo ukudalwa izitatimende zezimali, olutholakalayo ngokukhululekile kubasebenzisi bangaphandle.

IFRS ngokumelene Russian accounting system

Okokuqala kukhona umehluko ulwazi umsebenzisi wokugcina, okubandakanya efanele ezimali izibalo, babeqoqana ngokuvumelana nezindinganiso ngenhla. Ikakhulukazi, imodeli Russian yayihloselwe ohulumeni nezibalo, kanye nasezingeni lamazwe omhlaba - zimali, izinkampani kanye nezikhungo zezimali. Ngenxa yalokho, umehluko mayelana izithakazelo yawo ehlobene nawo kanye nezidingo ulwazi zezimali avele izimiso njengoba ezahlukene lapho kusekelwe oda kumiswa lezi izitatimende zezimali.

Ngakho, qiniseka ukuthi abuse esivuna IFRS igunya mayelana okuqukethwe isethulo ukwaziswa esishiwo ngaphambili. Ekhuluma Russian accounting system, okwamanje avame ivinjelwe.

Isibonelo esisebenzayo kungaba ngesimo lapho RAS uyazicabangela amasheya encomekayo ingxenye zokuqhuba umsebenzi wenkampani, kodwa maqondana imvelo yabo kwezomnotho kukhona izici ezimbalwa kakhulu ukuhlukanisa izibopho. Ngaphansi IFRS, lezi zici zibaluleke ukuze kubonise nabo nokulingana.

Injongo ukwethulwa IFRS e amabhizinisi Russian

Ukuze yakha beqonda ngokwanele futhi kuyaqondakala kubasebenzisi emazweni ahlukahlukene, izitatimende zezimali, ziye owethulwa namazinga omhlaba. Umgomo wabo ukuhlanganisa lokhu sokuhlanganiswa eziyinkimbinkimbi kwemibhalo kanye nokuhlinzekwa idatha ku imisebenzi iyiphi inkampani.

Ingabe ukunikeza uhlu kwemibhalo ukuthi ukuchaza izitatimende zezimali. IFRS okuhloswe ngaso ubunye oda zawo ezilinganiselwe sokudalwa, okuyilezi:

• nebhalansi shidi;
• Bika ku cash flow ;
• le nenzuzo nokulahlekelwa akhawunti;
• isitatimende sezinguquko nokulingana noma okunye ukusetshenziswa kwekhadi lokhu orientation;
• inqubomgomo ezimali.

Kanye umbiko oshiwo ngenhla ibhizinisi zingase zimiswe futhi abanye izibuyekezo kobuholi ukuthi nomholo nokuboniswa inkampani.

IFRS - kuyini?

Lolu hlelo ezimali libukeka ezithile imibhalo ehlanganisa izinto ezilandelayo:

• Undlalele ezihlinzekweni ngaphansi kwamazinga ukucabangela;
• incazelo izimiso eziyisisekelo nokulungiselela uhlobo lolu hlobo yokubika, eqinisweni nomqondo IFRS;
• amazinga nekuhumusha ahlobene ngale mibhalo.

Ngayinye yalezi imibhalo ibaluleke ayo, kodwa isetshenziswa kuphela lihambisana nezinye izakhi. Ngakho, kusukela uhlu ngaphambilini ecacisiwe kusho ukuthi IAS - amazinga, ngamunye okuyinto eye esinqunywe ngokuqondile isakhiwo.

isici semantic kohlelo kubhekwe izindinganiso ezimali

Bambekela imithetho ukucacisa i-oda ukuqaqwa zokukhokhelwa ngabanye ukuqaliswa kwemisebenzi emqoka inkampani futhi ziyabonakala ezitatimendeni zezimali.

Kubalulekile wazi ukuthi ezamukelwayo ngokugunyazwa efanele kuze 2001, ngokuthi: i- Accounting Standards International noma IAS isifinyezo, bese, kusuka 2001, - International Ukubika Amazinga lwezezimali, emelela esinomthwalo lokubhala - IFRS.

ngcono amazinga akhona njengamanje ngenhla

IFRS Key, kuthuthukiswe ngaphambi 2001, zihlanganisa:

1. "Isethulo Izitatimende Zezimali» (IAS № 1).
2. "Amasheya» (IAS № 2).
3. "Ukungena kwemali isitatimende» (IAS № 7).
4. "Izinguquko Accounting inqubomgomo ezimali tilinganiso iphutha» (IAS № 8).
5. "Imicimbi emva balance sheet usuku» (IAS № 10).
6. "Izivumelwano Ukwakhiwa» (IAS № 11).
7. 7. "Income Izintela» (IAS №12).
8. 8. "Ingxenye nokubika» (IAS №14).
9. 9. "Impahla» (IAS №16).
10. "Qasha» (IAS № 17).
11. "Revenue» (AS № 18).
12. "Izinzuzo Employee» (IAS № 19).
13. "Izimali Uhulumeni Grants Ukuvezwa Usizo Uhulumeni» (IAS № 20).
14. "Ithonya izinguquko exchange rate» (IAS № 21).
15. "Ukutshelekela Izindleko» (IAS № 23).
16. "Ukudalula» (IAS № 24).
17. "Accounting kanye nokubikwa ngu impesheni (izinhlelo impesheni)» (IAS № 26).
18. "Consolidated futhi ehlukile izitatimende zezimali» (IAS № 27).
19. "Investments kubangane» (IAS № 28).
20. "Izitatimende Zezimali ayehle kakhulu amandla emali» (IAS № 29).
21. "Wokudalula e Izitatimende Zezimali wamabhange kanye nezikhungo Okufanayo lwezezimali» (IAS № 30).
22. "Intshisekelo Joint Ventures» (IAS № 31).
23. "Izinsimbi Zomculo lwezezimali - Ukudalula kanye Presentation" (IAS № 32).
24. "Inzuzo ngayinye share» (IAS № 33).
25. "Izitatimende sango zezimali» (IAS № 34).
26. "Ukuphazamiseka» (IAS № 36).
27. "Amalungiselelo, nezikweletu futhi Amafa ezikhona» (IAS № 37).
28. "Izimpahla angaphatheki» (IAS № 37).
29. "Lwezezimali Instruments - Ukwamukelwa Ukumeda» (IAS № 39).
30. "Investment Impahla» (IAS № 40).
31. "Agricultural» (IAS № 41).

Ukubika Amazinga lwezezimali International

Uhlu amazinga olucutshungulwayo accounting system yokutholwa ngo-2001, simiswe ngalendlela lelandzelako:

1. "Amukela International Financial Reporting Standards» (IFRS № 1).
2. "Yabelana ezisekelwe yokukhokha» (IFRS № 2).
3. "Ukuhlanganisa» (IFRS № 3).
4. "Izivumelwano Umshwalense» (IFRS № 4).
5. "Amafa Non-zamanje Labetibambile Ukudayiswa kanye Wayiyeka Operations» (IFRS № 5).
6. "Ukuhlola nokuhlola izidubedube» (IFRS № 6).

Kulo nyaka ephawulwe olucutshungulwayo mayelana ohlelweni i-accounting?

Emithonjeni olusemthethweni, yabe seyaziwa mayelana ukulungela umthamo wokugcina IFRS ngo-2014, kokuba isihloko "The Red Book". Iqukethe lwemithetho ezimali ngamazwe, kuhlanganise nalezo okuzokwenza sesingasebenza ngemuva January 1 nyaka. Isibonelo ifakiwe izichibiyelo ejwayelekile lesishiyagalolunye, ngokuthi "Izinsimbi Zomculo lwezezimali", esenziwa ngo-2001. Futhi, kukhona amasede amabili izinguquko yonyaka mayelana IFRS IFRS 2011-2013 futhi 2010-2012, omunye incazelo yaleli okubafaneleyo, umthethosisekelo IFRS Foundation, umsebenzi nelisu.

Kunanzuzoni lokhu yokulandelela?

Ukuze akha kwesokudla izitatimende ngamazwe zezimali amazinga, IFRS iyoba usizo kakhulu lapho ekusizeni.

Kuyinto ukunikeza eziningi eziwusizo kohlelo ezimali okungase interfaced nge imisebenzi izihloko ezilandelayo:

1. abahlaziyi lwezezimali, zimali, ngoba kungenxa clearness, obala, waba nokwethenjelwa, futhi aphansi izindleko value.
2. Izinkampani ngoba imali enciphile ku izinyathelo ukuheha utshalomali, kukhona uhlelo esinobunye ezimali, asikho isidingo engavumelana ulwazi lwezimali, oda kokubili ezimali zangaphakathi nezangaphandle.
3. Mabhuku: ngenxa yokuthi kukhona ukufana ku eliyisisekelo izimiso accounting, kungenzeka ukuba azibandakanye ukwamukelwa zamazinga afanele, eyenziwa ukuqeqeshwa emikhulu.
4. Onjiniyela ngokwabo lezi zilinganiso - ngenxa yokuthi lokhu kuyithuba elihle ukushintshashintsha nakho, isisekelo amazinga esizayo kazwelonke kanye convergence ekhona.

Zonke okungenhla kusiza waphinda ukuze uphendule lo mbuzo: "? IFRS - kuyini"

Indlela ukulolonga kwathatha IFRS?

Ukuze ufake izimpokophelo kabusha zimi kanje:

1. ezimali Oqeqeshiwe ezingeni lolwazi zochwepheshe izisekelo accounting system enixoxa ngalo.
2. Ukuqinisa imiqondo wabaholi bamabhizinisi nesithakazelo sangempela nokuhlinzekwa kolwazi uneqiniso futhi umgomo.
3. Ukuhlukaniswa yokugcina lokulandisa intela, zezimali nezokuphatha.

Ukubaluleka ushintsho kubangelwa iqiniso lokuthi IFRS - amazinga ukusilela phakathi ezimali izinhlelo ezinkulu zomhlaba.

Ukukhanga ekutjhugululweni ezimali izinkampani emhlabeni wonke

Izibuyekezo izitatimende zezimali IFRS angase lula izinkampani ezivela emazweni ahlukahlukene ukufinyelela ku-class emhlabeni izimakethe capital futhi uyowandisa comparability ulwazi, ukuze kube esobala nakakhulu emhlabeni ngaphandle.

Ngokucacile, izinkampani Russian uzokwazi abakhuluma ulimi olufanayo nozakwabo angaphandle kanye nokuqinisa isikhundla salo ibhizinisi ezimakethe angaphandle ngokuya nokulingana amakhono ayo nokuthi izotholakala imibono eziningi izimakethe capital ngamazwe.

Ukwethulwa kwe-IFRS ngiyoba nethonya elihle ku-izinga ukuphathwa kwezimali, ikakhulukazi izithelo zawo, kanye neqhaza sokuvuselela izinhlelo ulwazi kanye abasebenzi ugqozi.

Ngaphandle ukukhangana capital angaphandle ngaphandle izitatimende zezimali zilungiselelwe ngokuhambisana IFRS, okwamanje kakhulu ingathiyeki. Akunandaba, kuyakwenziwa noma ngosizo amabhange Western, noma ngokufaka ezimakethe zamasheya, ngubani phesheya, noma utshalomali yangasese kusuka phesheya. Izitatimende zilungiselelwe ngokuhambisana RAS, ezingaba zimali angaphandle ngeke cishe ngeke baqonde. Ngakho-ke kufanele banakekele ukulungiselelwa kwezitatimende zezimali, IFRS ezilawulwayo.

Izinkampani bayasazi yokuthi esikhathini esizayo esiseduze, namazinga omhlaba ngeke adluliselwe isimo kazwelonke. Amafemu amaningi, imibiko ngokuhambisana IFRS edingekayo namuhla ukuze unikeze inzuzo enkulu yokuncintisana edonsa imithombo khona ezimakethe zomhlaba ukubolekisa ezifana izibopho, ukubolekisa, noma Ipo.

Ngakho, konke okungenhla kusiza ukuqonda kabanzi lo mbuzo: "? IFRS - kuyini"