Inkcazo yokuhamba kwemali: amalungiselelo jikelele

Ukusebenzisa inkampani okanye ishishini izibonelelo zemali ibonakalisa ingxelo yokungena nokuphuma kwemali. It yenzelwe ukusetyenziswa ngqo okanye engangqalanga isiboniso ngexesha lokunikwa kwengxelo okanye enye watchlist. Ibonisa irisithi zokuhlela yabo into ephambili. Le ndlela ivumela ukuba ukudala umfanekiso nolahlo ngokubanzi yemisebenzi yoqoqosho, ukuhlalutya imithombo, isakhiwo kunye nobukhulu amatyala kunye yokuhlawula amatyala.

Olu xwebhu lusebenza namhlanje ibhanile kwinkqubo ingxelo-mali, nto leyo ivunyiwe imithetho ngamazwe kwaye kuthathelwe ingqalelo yokungena nokuphuma kwemali.

Ngokungafaniyo iingxelo accounting yemveli olu hlobo oko ngokubanzi zisetyenziswa kuphela ukusukela kwisiqingatha sesibini senkulungwane yokugqibela, xa ulwazi malunga kuvunyelwa ukusetyenziswa kwale mali lwamashishini kunye nemibutho baqalisa ukuba basebenze ngamazwe. Kuba okokuqala ndlela yenze isicelo inkampani Dowlais Ironworks ukubonisa mali yokusebenza reserve liphucule -asethi eziphambili lweshishini.

Namhlanje, ingxelo yokungena nokuphuma kwemali yaba uxwebhu baphiwe ukusetyenziswa ziinkampani US, kwaye yaba njengomgangatho phantsi kwegama IFRS 7. 1994 Ngokutsho kuyo, ukulungiswa kunye ntetho yale ngxelo iye elwe kuluhlu lwamaxwebhu kwiingxelo zemali naliphi na ishishini okanye umbutho.

Namhlanje phantse bonke ababhekisi phambili imiGangatho Reporting ibango ukubaluleka ophezulu kolu xwebhu. Sithabathela ingqalelo ukuhamba lokungena nokuphuma kwemali ngenxa yezinye iinkqubo ezityhulu ze ugcine neerekhodi flow net. Kungenxa yokuba ingxelo yokungena nokuphuma kwemali iye sisixhobo ebalulekileyo yolawulo yale mihla, ukuvumela ukuba ukubonisa zombini ingeniso kwangaphandle nangaphakathi kunye neendleko.

Le ngxelo ibhanile intshukumo kwemali ukuze ubone:

- imithombo kunye neenqobo ezifunyenweyo indlela;

- amanqaku kunye nemiyalelo yokusebenzisa yabo;

- ithuba inkampani nakanjani ukunika ixabiso ezingaphezu engenayo kule mali kweentlawulo;

- ukukwazi ukwenza izibopho;

- ixabiso okunzulu asethi apho umbutho okanye inkampani ukuqhubeka ukuqhuba imisebenzi yoshishino;

- inqanaba kunye isixa-mali kuphuhliso mali lweshishini;

- imithombo kunye ezibangela ukuba umahluko phakathi amazinga ingeniso kunye nenkcitho.

ngxelo iya kwenziwa nawuphi na umbutho okanye inkampani, nokuba ishishini, ubunini, ubungakanani kunye nokwakhiwa noshowo.

Indlela wesiseko zengxelo ngokungqinelana ne-IFRS ineempawu ezingenako ithathele ingqalelo imigaqo kazwelonke yokubhala. Ngokukodwa, IFRS ngokwayo lusekelwe kwimigaqo-mali lo, kunokuba ngumthetho imigangatho engqongqo accounting. Ngoko ke, intanda-xwebhu ukuba kucelwa ukugxojwa okanye eziziimpazamo ezikhoyo ukuze kuthintelwe imithetho uze uzame ukwenza uxwebhu "umsebenzi."

Njengokuba wesiNtu, ukubhalwa intshukumo -asethi ezisisigxina kwabelwana ngabo ekungeneni kunye nencindi imali yomsebenzi ezingundoqo - ukusebenza, mveliso, zemali. Le ndlela kuyimfuneko, kuqala kwiinto zonke, ukuba abantu abachaphazelekayo bakwazi ukuba ukuhlola ngokwaneleyo impembelelo kwezi nkalo umsebenzi uzinzo ngokubanzi zemali yenkampani.

Ekwenzeni ingxelo imithetho mveliso IAS kufuneka ukuba ubonise ulwazi ngesakhiwo-asethi. Ngelo xesha linye ukuchonga iintlobo yokuhlelwa zingasetyenziswa. Umzekelo, kwi-Russian Federation ingxelo yokungena nokuphuma kwemali (iFomu 4), nangona yenye kwiingxelo eziphambili accounting, kodwa ke iye umahluko othile evela imithetho eyamkelwe IAS. ERashiya, ingxelo yenziwa kuphela indlela ethe ngqo, ngenxa yokuba le fomu ayiboneleli usisithunzi data nemali.