Pbu23 / 2011 - IFRS (IAS) 7. Real ukulungelelanisa imithetho yabo accounting.

Alithandabuzeki elokuba, ukwamkelwa imigangatho mali omtsha Russian, wanikezela
ukuxelwa yamashishini imali, ngokuvumela, ekugqibeleni,
engundoqo ingxaki zesizwe zokwenza ingxelo - ngenxa yokuswela kwayo ngempumelelo
abanini kunye nabanini bamashishini ezinokubakho, kunye nabanye abanomdla
ubuso.

"KwiiNkcazo zokuHamba kweMali" PBU 23/2011 yomhla ngoFebruwari 2, 2011. № 11n kakhulu
kudlala nemigangatho efanayo nomgangatho zemali jikelele
IFRS (IAS) Iingxelo 7 "Ingxelo
cash flow. " Phambi kokuba kuqaliswe kwemigangatho ezongezelelweyo, Russian
ezimali imibiko ezisekelwe kwi "Guidelines ekuhlanganiseni
kunye nokunikezelwa ngendlela eyiyo kwezitethimenti zemali "we 22 Julayi 2003 N 67n.

Kodwa imithetho ukulungiselela iingxelo basoloko akanikwanga iimpendulo ezicacileyo
imibuzo accounting. Kwiinkampani ezahlukeneyo badla isicelo eyahlukileyo
Imiyalelo nentsingiselo N 67n. Ngenxa yoko, kukho umkhwa xa kombiko
ingxelo lokungena nokuphuma kwemali uye waba inkqubo esesikweni.

Ngoku, xa ezi nkampani ukuba evulekileyo ngaphezulu
ingxoxo ukutyala, kwafuneka ukungqina impumelelo yomsebenzi
nje ngokwalo esikalini sheet ingeniso, kodwa nokuphuma real imali kunye
iziphumo. Njengoko zibonakalisa kweenjongo ezintsha kwaye kwagqitywa ekubeni PBU 23/2011
IFRS ngenxa yamava accounting developers (IAS) 7.

Yintoni entsha kuye PBU23 / 2011 Russian
accountant.

Okokuqala, kukho ingcaciso ukuhlelwa uhlobo lwemisebenzi
Imisebenzi: le yangoku, utyalo-mali, mali. Kwaye zombini umsunguli kunye
Ingxelo kubathengi ngenxa imizekelo ethile iye yaba lula kwaye ayicacanga ngakumbi
ukuqonda ukuba umsebenzi apho hlobo loluka.

Unomdla kulo mzekelo ulandelayo.

Le nkampani iye anikwe imali ngamnye bazihlanganisa
uhlobo mboleko.

Bekuya kuba enqwenelekayo wenze impazamo, besithi oku intengiselwano yemali. kunjalo,
Sijonga art. PBU23 11/2011, kwaye uqinisekise ukuba
operation ingakhokeleli naluphi na utshintsho kwi equity elinganiswa ke
ukuba imali alisebenzi.

Olu sebenziso ingqalelo Inqaku pp.e 10 kwicandelo ezinikele
umsebenzi mali. Enyanisweni, le nkampani ukwenza
mali mali, oko kukuthi, ukuba sifuna ukufumana ingeniso ukuba sinxulumana nomsinga
umsebenzi, kwixesha
gama.

Ngokucacileyo nenengqondo.

Ukongeza, i-mthetho iseke ilungelo ukubala imali kwi
lwemali kuba imali engange elingana hayi kuphela komhla izivumelwano, kodwa
umlinganiselo izinga lotshintshiselwano (p. 18 PBU23 / 2011), nto leyo
lula kakhulu ukuba inkqubo ingxelo ngaphandle kokuchaphazela ukufaneleka kwakhe
informativeness. Kulo mba, kwindlela ngakumbi esithathwe kwi-IAS (IAS) 7 kangangokuba le ndlela kuphela
Ukuguqulwa - ngomhla kwemali.

Mhlawumbi, uhlelo Russian asemgangathweni phezu-lula
inkqubo ingxelo enganobungozi iimfuno zabasebenzisi. Ngokomzekelo, ingxelo kwi
ingxelo yokuhamba kwemali kufuneka obunikezelweyo njengenxalenye yonyaka
zethutyana. amashishini amancinane uxolelwa enyanzelekileyo
Ingxelo ye ingxelo yokungena nokuphuma kwemali.

badla ukujikelezisa ingxelo iyafumaneka kwi-standard
ilungelo kodwa hayi isibophelelo, ukuba eso sigqibo senziwe kwi kwisityalo ngokwabo
(P. 2 PBU23 / 2011).

Indlela mthetho ingakumbi umdla yaye ezixabisekileyo, nini, ngokuhambisana
nemigangatho yamazwe ngamazwe of accounting, zincwadi inika inkululeko sokuvavanywa
okusesikweni ukujongwa kwinkqubo yokwenziwa kwezigqibo.

Umzekelo.

Ngokutsho ibango 5 PBU23 / 2011 INKCAZO YEENGUQULELO
Cash lunika iinkcukacha kuphela imali, kodwa
ezifana nemali, oko kukuthi "utyalo ulwelo kakhulu ukuba
It lula inokujikwa ibe yimali ethile eyaziwayo nenokuthi maxa
ichaphazeleke kwimingciphekwana emincinane yokutshintsha kwamaxabiso. "

Ngenxa yoko, le mali kufuneka ube:

• 
  ukuhlola amatyala yemali eyenziweyo
  utyalo-mali;
• 
  ukufumana imali ukuba kuthengiswa
  ngokukhawuleza kangangoko kunokwenzeka
• 
  ukubala Umngcipheko kwiintengiselwano zezimali
  iziqhoboshelo.

Konke oku kufuna ngokunzulu indlela entsha izakhono zabasebenzi
inkonzo accounting. Kulo mzekelo, hayi kuphela amaxwebhu zaseprayimari, kodwa
"Izibalo" okwakhe wambu ngohlobo loncedo-mali iza kuba
isiseko sokuxhobisa ukuqukwa kwiimpawu kule ngxelo.

Kubonakala indlela ngokupheleleyo entsha ingxelo kwi intshukumo
imali, xa umnini ukufumana ulwazi axelwe
Iintlawulo oluzayo okanye iintlawulo ngokusekelwe ekhoyo data accounting
thuba.

Ngenxa yoko, bathi 24 PBU23 / 2011obyazyvaet aveze:

• 
  imali lwelayini undrawn yekhredithi,
  Amatyala uncollected;
• 
  isixa izibonelelo overdraft;
• 
  angasetyenziswayo ukuba imali mboleko
  isiqinisekiso.

Nje ingxelo ekufumanekeni kwemali ke iya kuba
ulwazi nini, njengako ibango 25 PBU23 / 2011
iya kubonisa imali "engumkhenkce", oko kukuthi azifumaneki ukuze zisetyenziswe
ngomhla wokunika ingxelo. Umzekelo, nokutshitshiswa kwee-asethi kwi nabasebenzisana kungaba
Oku kukhawulelwe imithetho enye karhulumente.

Ngokutsho umbhali, ubunzima ebangela ukuzalisekisa iimfuno ibango 25 pp.b PBU23 / 2011.

Imali yokuhamba kwemali ezinxulumene kwintlangano yesondlo
kwinqanaba le umthamo okhoyo imveliso, kufuneka siboniswe yodwa ingadityaniswa
nokuphuma kwemali inxulumene nokunatyiswa kwalo msebenzi.

Okwangoku, kukho indlela efanayo-hlukeneyo of lokungena nokuphuma kwemali ayikho
ezivunyiweyo. Le ndlela ke kucingelwa ukuba elula, kwaye abunjwe
ziingxelo zeenkampani ezahlukeneyo ngeendlela ezahlukeneyo ngokupheleleyo. Kwaye kuya kunciphisa
ekuthelekisweni ingxelo amashishini ezahlukeneyo.

Umahluko PBU23 eziyimfuneko / 2011 ne IAS (IAS) 7 indlela methodological nendlela ekubalwa kwezalathisi
icandelo olubonakalisa kwemali kwimisebenzi eyenziwayo.

IAS (IAS) 7 uvumela ukusetyenziswa indlela ngqo, kunye
inzuzo okanye ilahleko hlengiswe ukuze impembelelo yentengiselwano
non-cash indalo, naziphi deferrals okanye accruals of elidlulileyo okanye elizayo
kwimali efunyenweyo okanye iintlawulo evela ekuhambeni imisebenzi,
kunye nezinye iimeko. Le ndlela akucacanga ngokwaneleyo kwaye zifikeleleke ibonakalisa ubuhlobo
phakathi yemali, iintengiselwano ezithembekileyo ndinesikali mali lweshishini.

ngqo
ndlela, nangona uyakhuthazwa ukuba usebenzise IFRS
(IAS) 7, kodwa ayikho ezizodwa.

Ngo PBU23 / 2011 enengqondo zibonelelwa ngokusetyenziswa
indlela ngqo ngokuba vangama kwi intshukumo kuthetha kuzo zonke iindidi zemisebenzi
umsebenzi. Ukuba usebenzisa i zimali ethwele umgangatho kazwelonke
data evela rejista cash accounting kunye nokulingana nemali ngqo
ingxelo imigca.

Thathela ingqalelo awohluke yesizwe nokufumana "eziziimpazamo ezikhoyo" kwi zemali
Ephawula ukungabikho komthetho yebango Wamitha 17 PBU23 / 2011.
Apha sinikela uluhlu intengiselwano kunye izityhwentywe zemali, nto leyo ibonisa
liyancipha, oko kukuthi, ngaphandle iinkcukacha iintlawulo kunye neerisithi.

Ngoko ke, pp.v ibango 17 umqondisi lula (elisongiweyo) ukwenzela ukuba kubonise "ukusebenza
elifutshane (iinyanga idla ukuya ezintathu) utyalo-mali ngenxa
leverage. "

Umzekelo.

Le nkampani iye efunyenwe umntu mali-mboleko kwi-mali ka-10 million.
bagcobe.

Iimali zaye imali ngokupheleleyo imali kwizabelo yenye inkampani.

Ekupheleni kweenyanga ezintathu, izabelo kwathengiswa kunye imali ye 0.1%,
Kuyinto engange-10

okufanayo million 10. engange zabuyiselwa ukuba ngamnye.

Wawisa indlela imicimbi kukulinganisa enye kuphela
imali - kufunyenwe amawaka 10 engange ..

Nangona kunjalo, umnini-data akayi kuba nako ukwazi ukuba
inkampani wayeqhuba intsebenziswano enkulu. Kwaye ngakumbi akayi kukwazi ukuphonononga
ukusebenza wo yingisela. Ngaba ubunkokheli kumdla umnini enze.
Mhlawumbi ixabiso lemarike kwizabelo okunene wavuka iinyanga ezi-3 ngaphezulu
kwe 0.1%. Ingxelo ingxenye ulahlekelwa informativeness

Uncedo engenakuphikiswa i FDR omtsha na isisombululo sengxaki yokuba reflection
ngendlela Eyisongile ke zikhombisi zilandelayo:

• 
  isixa-value added tax,
  kuhlawulwa okanye lwafunyanwa njengoko inxalenye yentlawulo zeekontraki;
• 
  iintlawulo izivumelwano ikhomishini ne-arhente
  izivumelwano xa inkampani esebenza egameni lomnye umntu;
• 
  Iintlawulo ibuye nezinto eziluncedo
  iinkonzo zothutho.

Xa ndiqukumbela, siphawula ukuba phakathi PBU23 efanayo / 2011 kunye IFRS (IAS) 7, kukho ukufana ngaphezu umahluko. kwaye
Kananjalo yinto entle ukuba abasebenzisi kweengxelo zemali. ngoku
iingxelo zilungiselelwe ziinkampani Russian, ziya kufumaneka ukuba ukuqonda
namaqabane angaphandle kunye nabatyali zimali. ezimali Russian kuya kuba lula
kukhokelwa ekulungiseleleni ingxelo yokungena nokuphuma kwemali, ngenxa
ecacile nabanobuchule asemgangathweni, eqhutywa imizekelo yawo.

Ngenxa yoko, sibona iingenelo zokwenene convergence
imigangatho ye-akhawuntingi Russian jikelele ukuba
wawubeka nomtsalane ngakumbi iinkampani zangaphandle
inversor.