Ishadi akhawunti IFRS.

Ngaphansi kohlelo lwama-akhawunti kusho uhlelo lwama-akhawunti (ngalinye elikwazi uyakucabangela kwemali), enza indima ekwazisa mayelana nesimo nesiqondiso notshwala zezimali enhlanganweni.

Kuye izinkinga ezikhungethe inkampani, akhethiwe ishadi ethile yama-akhawunti ezimali. Kuthathwa kuyikhambi yimpumelelo kakhulu eyenza kungenzeka ukuthola lemali imininingwane ewusizo kusukela idatha equkethwe ezitatimendeni zezimali. Loluhlelo lwama-akhawunti accounting incike imininingwane yalolu umkhakha (izinhlangano umshwalense, izikhungo zemali, isikhwama sempesheni, amabhizinisi amancane), futhi kuncike subsystem igunya (case management, intela kanye accounting izinhlobo international). Futhi, zikhona kwamanye amazinga Ukwahlukaniswa kungenzeka izinhlelo lokukhokha. Namuhla sizoxoxa nje into ezingavamile ukuze izwe lethu ngaphansi kwegama IFRS. Lokho okubizwa ngokuthi i uhlelo lomhlaba wonke zokubika zezimali ziye ngokusemthethweni obonwa Russian Federation ngokuhambisana Uhulumeni Ukulungiswa ekupheleni Februwari 2011 ngaphansi inombolo 107. Kusobala ukuthi ukwamukelwa lesi sinqumo ezihlobene-kuya WTO, ukukhuthaza ukuguguleka imingcele kwezomnotho. Lolu hlobo lwe-akhawunti kuyoba usizo mabhuku noma zimali ekhetha ahlaziye ulwazi mayelana umuntu noma enye inhlangano yangaphandle ukuthengwa izibambiso. E-West, ukusetshenziswa IFRS izinkampani zomphakathi, uhlelo ubhekwa standard. Nokho, US namanje kabanzi nezinga lendawo - US GAAP. Kodwa kusukela ngo-2010 izinkampani eziningi ezinkulu ezisebenza isikali YeSizwe, uma sibheka imibiko ngefomethi entsha. Hlukanisa IAS ngaphansi IFRS isiqu (1 kuya ku-8), IAS (41 kwezinto ezihlukahlukene ongagcini) kanye IFRIC (wembulela ukusetshenziswa kwamazinga odlule). Ngayinye imelela imfundo yokubika emnyangweni wezimali.

I 'emsulwa "ishadi kuchazwe yama-akhawunti ngokuvumelana nezindinganiso zamazwe ngamazwe nokuziphendulela alikho, njengoba yena uqobo setha izindinganiso wagxila kuphela kwi izitatimende ngokuba lula zimali, futhi izimiso ezilula. Nokho, imithombo eminingi ye-lula Accountants eshicilelwe uhlelo ukusebenza akhawunti, ingashintshwa ukuze IFRS.

Njengoba yenziwe ngu amazinga eziningi ngamazwe lokubika zezimali, ngcono ishadi akhawunti, ngokuvamile iphindwa umbiko ezimbili eziyinhloko. Lokhu uNgqongqoshe isitatimende esikhombisa imali opheleleko wesimo sezimali. Lesi sakhiwo ivumela ukuthola nemingcele eziyisisekelo yezezimali okuthiwa izitatimende wezimali esikuwo. Le ndlela kwenza kube nokwenzeka ukuba alandise zonke izihloko mayelana nesimo sezimali futhi imali esibanzi. Ngakho, umtshali wemali uyobe ubani ngisho nolwazi olukha phezulu yokuphathwa kwezimali kungacacisa ukuthi umthelela imisebenzi eyenziwa akhawunti ye Inhlangano, kanye Amathrendi esizayo.

Kufanele kuqashelwe ukuthi IFRS akuyona iqoqo yemithetho eqinile elawula ishadi ezimali ye-akhawunti, futhi yokubika nezimo uhlelo okusekelwe ezimisweni ezimbili kuphela.

1. okuthiwa isisekelo accrual, okusho ibonisa imisebenzi ngesikhathi kwazo. Akuvunyelwe ukuba balobe isingeniso emva kokuthola noma inkokhelo. Lokhu kusho ukuthi yonke imisebenzi ezilotshwe ngesikhathi lapho basuke incurred (ngalesi sikhathi). Belandela le ndlela kwenza kube nokwenzeka mabhuku, zimali noma imenenja ukuthola ulwazi mayelana wonke amarisidi imali kanye nezikweletu, futhi esikhathini eside, evumela ukubikezela imiphumela imisebenzi isikhathi esithile. Uma ingxenye ethile imali ingemukelwa ke ukulungiswa senziwa nokusetshenziswa ilungiselelo izikweletu.

2. Isimiso phambili yomsebenzi. Ngoba kucatshangwa ukuthi inkampani uzoqhubeka nokusebenza esikhathini esiseduze. Futhi ngenxa yokuthi ukuphathwa, bamasheya noma ikomidi olufanele alimazanga inkampani yimali, amafa yenkampani, okuholela amazinga IFRS nokubika ngeke acabangele izindleko idilize. Ngamanye izitatimende lenkampani kufanele uzilungiselele ngezisekelo ezihlukile, okumele kudalulwe.