IFRS - yintoni na? lwengxelo IFRS

Ngokutsho data ezisemthethweni, ngo-2015, iya kuba kukwazisa imithetho mandatory ezifana iindidi ezithile International Financial Standards Reporting. Amaninzi unako ukufumana segama ingqiqo - IFRS.

Ezi ndidi ziya kubandakanya:

• Nxaxheba iingcali ze imali eninzi;
• Exchange emveliso;
• mali yomhlalaphantsi karhulumente;
• kwasuswa iinkampani;
• mali mali equity;
• elawula umbutho kwezi ndidi zingentla.

Iyavakala ukuqala ngalo mbuzo: "? IFRS - yintoni". Le nto imele amaxwebhu ezizodwa, imigangatho ngqo ngakumbi apho kulawulwe inkqubo lokudala kwiingxelo zemali, apho zifumaneka lula kubasebenzisi bangaphandle.

IFRS ngokuchasene inkqubo yogcino-Russian

Okokuqala kukho umahluko ulwazi ekupheleni-umsebenzisi, equka amanani ezimali achaphazelekayo, amaqela ngaqela ngokungqinelana nemigangatho ngasentla. Ingakumbi, le imodeli Russian ijoliswe oorhulumente manani, yaye ngamazwe - abatyali- mali, iinkampani namaziko zemali. Ngenxa yoko, umahluko ngokumalunga neemfuno zalo ezinxulumene kunye neemfuno ulwazi zemali kuvela siseko njengoko eyahlukeneyo apho esekelwe umyalelo ukusekwa kwezi ngxelo zemali.

Ngoko ke, qiniseka ukuba alawule wakhetha IFRS ngabaphambili ngokumalunga nokubhalwe okuqhutywa ulwazi okhankanywe ngaphambili. Ethetha kwinkqubo accounting Russian, okwangoku kakhulu isusiwe.

Umzekelo epraktikhali kuba imeko apho i-RAS ingqalelo kwezabelo ekhethwayo yinxalenye eyinkunzi yenkampani, kodwa ngokunxulumene kwindalo yabo yezoqoqosho kukho izinto ezimbalwa kakhulu olwahlula izitropu. Phantsi IFRS, ezi mpawu ezo ebalulekileyo ukuze sibonakalise kubo tye.

Injongo ukuqaliswa IFRS kwi amashishini Russian

Ukuze ukwenza waqonda ngokwaneleyo neqondakalayo kubasebenzisi amazwe ahlukeneyo, iingxelo zemali, ziye zaziswa nemigangatho yamazwe ngamazwe. injongo yabo ukudibanisa eli kuqulunqo entsonkothileyo kwamaxwebhu kunye nokubonelelwa data kwi imisebenzi yayo nayiphi na inkampani.

Kukubonelela uluhlu lwamaxwebhu ezichaza iingxelo zemali. IFRS ejolise yokumanya odolo zazo isalamane indalo, ezizezi:

• balance sheet;
• Ingxelo kwemali ;
• akhawunti ingeniso kunye nokuncipha;
• ingxelo yeenguqu equity okanye ezinye imicimbi yalo orientation;
• nkqubo accounting.

Kunye nengxelo ekhankanywe ngasentla lweshishini nga iqalise ezinye nohlolo iinkokheli ukuba ingeniso ukubonisa yenkampani.

IFRS - yintoni na?

Le nkqubo accounting ikhangeleka ngathi kukho iseti ethile yamaxwebhu eliquka ezi zinto zilandelayo:

• Ethule kwizibonelelo phantsi kwemigangatho ingqalelo;
• ingcaciso nemigaqo esisiseko nokulungiselela kunye nohlobo olu hlobo ingxelo, enyanisweni ingqikelelo IFRS;
• imigangatho kunye ukutolika enxulumene ukuya kula maxwebhu.

Ngalinye kula maxwebhu ibaluleke kwayo, kodwa isetyenziswa kuphela xa zidityaniswe kunye nezinye izinto. Ngaloo ndlela, esuka kuluhlu lwe ngaphambili elikhankanywe oko kuthetha ukuba IAS - imigangatho, ngasinye oye ngokuqinisekileyo lowu isakhiwo.

inkalo lwesemantiki inkqubo igqalwa amazinga

Zicwangcisa imithetho ukumisela umyalelo kwi khowudi yasiwa kumbhalo lwentengiselwano ngamnye ekuphunyezweni ishishini ongundoqo nkampani yaye ziboniswe kwiingxelo zemali.

Kubalulekile ukuqaphela ukuba imigangatho eyamkelwe sisiphathamandla esifanelekileyo de 2001, ebizwa Standards Accounting International okanye IAS isishunqulelo, yaye emva koko, ukusukela kowama-2001, - International Financial Reporting Standards, acronym na umbhalo - IFRS.

amazinga akhona ngaphezulu

Key IFRS, kuphuhliswa phambi 2001, ziquka:

1. "NokuNikezelwa kweeNgxelo zeMali» (IAS № 1).
2. "Stocks» (IAS № 2).
3. "Inkcazo yokuhamba kwemali» (IAS № 7).
4. "Utshintsho Accounting nkqubo kuqikelelo kunye imposiso» (IAS № 8).
5. "Iziganeko emva komhla lomncono» (IAS № 10).
6. "Izivumelwano Ulwakhiwo» (IAS № 11).
7. 7. "Income Irhafu» (IAS №12).
8. 8. "yeengcandelo ingxelo» (IAS №14).
9. 9. "» Property (IAS №16).
10. "Rent» (IAS № 17).
11. "Revenue» (GH № 18).
12. "Benefits yabasebenzi» (IAS № 19).
13. "Accounting ukuze Grants Government kunye nokuveza noNcedo Government» (IAS № 20).
14. "Impembelelo utshintsho amazinga otshintshiselwano» (IAS № 21).
15. "Iindleko okuboleka» (IAS № 23).
16. "Disclosure» (IAS № 24).
17. "Accounting and Reporting ngu yomhlalaphantsi (izicwangciso umhlalaphantsi)» (IAS № 26).
18. "Consolidated neengxelo ezahlukeneyo zemali» (IAS № 27).
19. "Investments abahlobo» (IAS № 28).
20. "IiNgxelo zeMali emali» (IAS № 29).
21. "Ubhengezo kwiiNgxelo zeMali of Banks kunye namaZiko Afanayo Financial» (IAS № 30).
22. "Inzala adityanelweyo» (IAS № 31).
23. "Instruments zemali - Ukuzixela kunye noNikezelo" (IAS № 32).
24. "Inzuzo ngalinye share» (IAS № 33).
25. "Iingxelo zethutyana zemali» (IAS № 34).
26. "Umonakalo» (IAS № 36).
27. "Izibonelelo, Amatyala anokuvela nee-asethi» (IAS № 37).
28. "Asethi ezingaphathekiyo» (IAS № 37).
29. "Financial Instruments - Ukwamkelwa nakwiSingqinisiso» (IAS № 39).
30. "Investment Property» (IAS № 40).
31. "Agricultural» (IAS № 41).

International Financial Reporting Standards

Uluhlu kwemigangatho phantsi kwenkqubo ingqalelo accounting owamkelwe ngowama-2001, yaye imi ngolu hlobo lulandelayo:

1. "Umwana International Financial» Standards Reporting (IFRS № 1).
2. "» Yentlawulo Share-based (IFRS № 2).
3. "Ukuhlanganiswa» (IFRS № 3).
4. "Izivumelwano inshorensi» (IFRS № 4).
5. "Asethi Non-nezolo ezigcinelwe ukuthengiswa nemisebenzi eyekiweyo Operations» (IFRS № 5).
6. "Exploration kunye nokuhlolwa kwezibonelelo izimbiwa» (IFRS № 6).

Lo nyaka uphawulwe phantsi ingqalelo malunga nenkqubo accounting?

Kwimithombo esemthethweni, oko kwazeka malunga ukulungela umqulu yokugqibela IFRS ngo-2014, ukuba isihloko "I-Red Book". Iqulethe imithetho on accounting ngamazwe, kuquka ezo eziya kuqala ukusebenza emva ngoJanuwari 1 wonyaka yangoku. Umzekelo ibandakanyiwe izilungiso ngomgangatho lesithoba, ebizwa ngokuba "Izixhobo zeMali", owamkelwe ngowama-2001. Kwakhona, kukho iiseti ezimbini utshintsho ngonyaka malunga IFRS IFRS 2011-2013 kunye 2010-2012, omnye ukutyhilwa okubafaneleyo, umgaqo-siseko IFRS Foundation, isicwangciso somsebenzi eneenkcukacha.

Yintoni na le nkqubo yokulandela?

Ukuze yenze ilungelo ngu iingxelo zemali nemigangatho yamazwe ngamazwe, IFRS iya kuba yebaluleke gqitha ekuncedeni.

Kuyinto kukubonelela kwiqela lokulungileyo kwenkqubo ingxelo leyo ibe kwi-imisebenzi kwezi zifundo zilandelayo:

1. imbono Financial, abatyali, ekubeni kungenxa lisile, ukungafihli, ukuthembeka, kunye nexabiso ngeendleko eziphantsi.
2. Iinkampani kuba nokuphungulwa inkcitho amanyathelo ukutsala utyalo-mali, kukho inkqubo elidityanisiweyo of accounting, akukho mfuneko yokuba yancuma iinkcukacha zemali, indlela zombini mali lwangaphakathi nolwangaphandle.
3. Auditors: kungenxa yokuba kukho zifane kweli esisiseko imigaqo-mali, ukuba kunokwenzeka ukuba ukuthatha inxaxheba nokusetyenziswa kwemigangatho efanelekileyo, kwenziwa uqeqesho ngomlinganiselo omkhulu.
4. Ababhekisi phambili ngokwabo le migangatho - ngenxa yokuba lo ithuba elikhulu ukuba babelane ngamava, isiseko imigangatho elizayo yesizwe theory ekhoyo.

Konke oku kungentla inceda kwakhona ukuba uphendule lo mbuzo: "? IFRS - yintoni"

Indlela njengokugudisa yoguquko IFRS?

Ukuze ziquka iinjongo ngokutsha zezi zilandelayo:

1. ezimali baqeqeshelwe kwinqanaba ngolwazi iziseko inkqubo accounting phantsi ingqalelo.
2. Ukomeleza iingqondo zeenkokheli zoshishino nomdla wokwenene kubonelelo inkcazelo eyinyaniso kunye nenjongo.
3. Umahluko yokugqibela ingxelo ukuba irhafu, yezimali kunye neyolawulo.

Ukubaluleka inguqu kubangelwa yinto yokuba IFRS - imilinganiselo ukuba kwizibhambathiso phakathi kweenkqubo eziphambili ingxelo yehlabathi.

Le nomtsalane kuphuculo accounting kwiinkampani ehlabathini jikelele

Ukuphonononga iingxelo zemali IFRS kungenza ukuba kube lula kwiinkampani abavela kumazwe ahlukeneyo ufikelelo kwiimarike zenkunzi-class ihlabathi yaye kuza kwandisa ekuthelekisweni ulwazi, ukwenza kube selubala kwihlabathi ngaphandle.

Ngokukhethekileyo, iinkampani Russian liya kuba nako ukuthetha ulwimi olufanayo kunye naleyo yamaziko angabalingane bawo langaphandle kwaye ukomeleza indawo yayo zoshishino kwiimarike zangaphandle phantsi ukulingana izakhono zalo yaye ziya kufumaneka kwi imbhono ezininzi ezirhweba ngemali eyinkunzi.

Ukwaziswa kwe-IFRS abe nempembelelo entle kumgangatho wolawulo accounting, lungeniselo kuyo, kwakunye negalelo kuhlaziyo lweenkqubo zolwazi kunye nenkuthazo abasebenzi.

Ngaphandle nokutsala eyinkunzi angaphandle ngaphandle iingxelo zemali zilungisiwe ngokuhambelana IFRS, kuba mzuzu ubukhulu becala, angabanjezelwa. Akukhathaliseki, kuya kwenziwa nokuba ngoncedo kweebhanki Western nghena istock market, ngubani na phesheya, okanye utyalo-mali yabucala esuka kwamanye amazwe, mhlawumbi. IiNkcazo zilungiselelwe ngokuhambelana RAS, iimali amazwe liya baya abaqondi. Ngoko ke kufuneka uthathe unonophelo yemini yokulungiselela kwiingxelo zemali, IFRS kulawulwa.

Iinkampani ziyayazi ukuba kwixa elizayo, imigangatho yamazwe ngamazwe ziza kutshintshelwa ubume kazwelonke. Kwimizi-mveliso emininzi, iingxelo ngokungqinelana ne-IFRS efunekayo namhlanje ukuze ukunika inzuzo ebalulekileyo nokhuphiswano ngokuthi itsale izibonelelo kwiimarike zamazwe ngamazwe ezifana mboleko njengoko bonds, mboleko, okanye Ipo.

Ngoko ke, konke oku kungasentla kunceda ukuqonda ngakumbi lo mbuzo: "? IFRS - yintoni"