IFRS - ndichiyani? mfundo malipoti IFRS

Malinga ndi kafukufuku boma, mu 2015, adzakhala oyamba a malamulo kuvomerezedwa monga Magulu Mayiko Financial Kusimba Mfundo yeniyeni. Nthawi zambiri mukhoza kupeza chidule cha mfundo za - IFRS.

Izi adzaphatikizapo:

• Ophunzira akatswiri a msika wogulitsa;
• kuphana chofunika;
• boma penshioni ndalama;
• kuchotsa makampani;
• kusasiyana ndalama ndalama;
• lolamulira gulu la magawo pamwamba.

N'chinthu chanzeru kuyamba ndi funso lakuti: "? IFRS - ndichiyani". Mfundo imeneyi waima zolemba zovuta apadera, mfundo yeniyeni kwambiri imene lamulo la ndondomeko chilengedwe statement a chuma, amene chaulere kwa owerenga kunja.

IFRS ndi dongosolo Russian mlandu

Choyamba pali kusiyana mu nkhani yotsiriza wosuta, womwenso ziwerengero kuyankha zogwirizana m'magulumagulu mogwirizana ndi pamwamba. Makamaka, chitsanzo Russian anali umalimbana maboma ndi ziwerengero ndiponso mayiko - kuti ndalama, makampani ndi mabungwe a zachuma. Motero, kusiyana ndi kulemekeza zofuna zake okhudzidwa ndi zosowa mu nkhani zachuma kuoneka mfundo mosiyana pa ozikidwa dongosolo la mapangidwe amenewa ndalama.

Tsono, tsimikizani kulamulira mokomera IFRS patsogolo ndi zonse zanenedwa mu ulaliki wa mudziwe ndaitchula. Ponena za dongosolo Russian mlandu, panopa nthawi zambiri zasiyidwa.

Mwachitsanzo mwina vuto limene Ras amaona kuti akakhale magawo gawo la likulu kampani, koma poyerekezera ndi chikhalidwe chawo zachuma ndi ochepa kwambiri mbali zimasiyanitsa nsinga. Pansi IFRS, zinthu izi zofunika kuti si kusonyeza iwo mu chilungamo.

Cholinga cha kumayambiriro IFRS mu makampani a Russian

Kuti apange mokwanira anazindikira ndi kumvetsa ogwiritsira ntchito m'mayiko osiyanasiyana, mawu chuma, akhala anayambitsa mfundo lonse. Cholinga chawo ndi kugwirizanitsa buku lamavutoli zolembedwa ndi makonzedwe a deta pa zochitika za gulu lirilonse.

Ndi kupereka mndandanda wa zikalata chimatanthauza mfundo zachuma. IFRS umalimbana kugwirizana chofunika wachibale wa chilengedwe, akuti:

• moyenera pepala;
• Nenani pa otaya ndalama ;
• Phindu ndi imfa nkhani;
• mawu kusintha chilungamo kapena zinthu zina lathu lino;
• mlandu ndondomeko.

Pamodzi ndi lipoti tatchulawa a ogwira ntchito ndi akhoza kupangidwa ndi ena ndemanga pa utsogoleri wa kuti zasungidwa anasonyeza wa kampani.

IFRS - ndichiyani?

dongosolo mlandu amaoneka ngati akonzedwa zina zolembedwa kupanga zinthu zotsatirazi:

• Mau Oyamba kwa chakudya pansi mfundo kuganizira;
• mafotokozedwe a zoyamba za kukonzekera ndi mawonekedwe a mtundu umenewu malipoti Ndipotu mfundo IFRS;
• mfundo ndi kutanthauzira chikugwirizana ndi zolemba izi.

Aliyense wa zikalata izi ziyenera kufunika yake, koma ntchito kokha osakaniza ndi zinthu zina. Choncho, pa mndandanda wa kale mwachindunji zikutanthauza kuti IAS - mfundo iliyonse mwa tinkachionera ananena dongosolo.

Zamalankhulidwe mbali ya dongosolo amawaona mfundo mlandu

Iwo anapereka malamulo kudziwa dongosolo la decryption wa wotuluka munthuyo kukhazikitsa ntchito yaikulu ya kampani ndi zikugwirizananso ndi mawu ndalama.

Nkofunika kudziwa kuti miyezo yogwiritsidwa ntchito ndi ulamuliro zogwirizana mpaka 2001, wotchedwa Mayiko Mfundo Malawi kapena chidule IAS, kenako, kuyambira 2001, - Mayiko Financial Kusimba Abwino, acronym amene ali olembedwawo - IFRS.

mfundo alipo pamwamba

Kiyi IFRS, anayamba pamaso 2001, monga:

1. "Kupereka statement a chuma» (IAS № 1).
2. "Mukadzamwalira» (IAS № 2).
3. "Cash otaya mawu» (IAS № 7).
4. "Kusintha Malawi mfundo mu ziwerengero mlandu ndi zolakwa» (IAS № 8).
5. "Zochitika pa muyezo pepala tsiku» (IAS № 10).
6. "Ntchito Yomanga Mapangano» (IAS № 11).
7. 7. "Ndalama Misonkho» (IAS №12).
8. 8. "gawo malipoti» (IAS №14).
9. 9. "Katundu» (IAS №16).
10. "» Lendi (IAS № 17).
11. "Revenue» (AS № 18).
12. "Ntchito Ubwino» (IAS № 19).
13. "Mlandu boma Thandizo la Ndalama ndi Kuulula thandizo la boma» (IAS № 20).
14. "Mphamvu ya kusintha kwa mitengo yosinthira ndalama» (IAS № 21).
15. "Mtengo pobwereka» (IAS № 23).
16. "Kuulula» (IAS № 24).
17. "Malawi ndi Kusimba ndi penshioni (mapulani penshioni)» (IAS № 26).
18. "Consolidated ndi osiyana mawu ndalama» (IAS № 27).
19. "Ndalama mabwenzi» (IAS № 28).
20. "Mawu Financial hyperinflation» (IAS № 29).
21. "Zokhudza mu Ziganizo Financial wa Banks ndi Similar Mabungwe Financial» (IAS № 30).
22. "Zofuna mu mgwirizano» (IAS № 31).
23. "Zida Financial - Kuulula ndi Kupereka" (IAS № 32).
24. "Malonda pa gawo» (IAS № 33).
25. "Mawu wogwirizira ndalama» (IAS № 34).
26. "Kuwonongeka» (IAS № 36).
27. "Zothandizila, chimadalira ngongole ndi Zipangizo chimadalira» (IAS № 37).
28. "Chuma chosaoneka ndi maso» (IAS № 37).
29. "Financial Zida - kuzindikiridwa ndi Muyeso» (IAS № 39).
30. "Investment Katundu» (IAS № 40).
31. "Ulimi» (IAS № 41).

Mayiko Mfundo Financial Kusimba

Mndandanda wa mfundo ndi dongosolo kuganizira mlandu anatengera mu 2001, ali motere:

1. "Kugwiritsa Ntchito Mayiko Financial Kusimba Mfundo» (IFRS № 1).
2. "Share ofotokoza malipiro» (IFRS № 2).
3. "Kuphatikiza la» (IFRS № 3).
4. "Mapangano Insurance» (IFRS № 4).
5. "Katundu Non-panopa alipire Sale ndipo anasiya Ntchito» (IFRS № 5).
6. "Exploration ndi kuwunika chuma mchere» (IFRS № 6).

Chaka panopa ikusonyezedwa pansi kulingalira ndi za dongosolo mlandu?

Ku magwero boma, inali kudziŵika za chibvomerezo buku lomaliza la IFRS mu 2014, ndi mutu wa "The Red Book". Lili malamulo pa mlandu lonse, kuphatikizapo amene adzabwera mu mphamvu pambuyo January 1 chaka panopa. Chitsanzo ali m'gulu kusinthidwa muyezo chinayi, amatchedwa "Zida Financial" anavomera mu 2001. Komanso, pali miyeso iwiri ya kusintha pachaka ndi zonse kwa IFRS IFRS 2011-2013 ndi 2010-2012, kutanthauzira wina wa mangawa, ndi malamulo wa IFRS Foundation, mwatsatanetsatane dongosolo ntchito.

Kodi wabwino ndi dongosolo kutsatira?

Pofuna kupanga bwino ndi mawu mayiko mfundo zachuma, IFRS adzakhala kwambiri pothandiza.

Ndi kupereka angapo ubwino dongosolo mlandu sipangakhalenso interfaced ndi ntchito za nkhani zotsatirazi:

1. ofufuza chuma, ndalama, popeza chifukwa clearness, chilungamo, kudalirika, ndi mtengo mtengo wotsika.
2. Companies chifukwa wotsikirapo ndalama pa miyeso kukopa ndalama, pali dongosolo logwirizana la mlandu, palibe kufunika kugwirizana ndi mfundo za chuma, dongosolo la mlandu onse mkati ndi kunja.
3. Auditors: chifukwa chakuti pali pachilichonse mu lofunika mfundo za akawunti, n'zotheka kutenga nawo mbali pa kukhazikitsidwa kwa mfundo zoyenera, ikuchitika maphunziro zikuluzikulu.
4. Kutukula okha mfundo - chifukwa chakuti ndi mwayi wawukulu kusinthitsa zokumana nazo, chifukwa mfundo m'tsogolo dziko ndi mgwirizano wa alipo.

Onse pamwamba amathandiza kamodzinso kuti muyankhe funso ili: "? IFRS - ndichiyani"

Kodi kusalaza kusintha kwa IFRS?

Kuphatikizapo zolinga za kusintha ali motere:

1. zachuma Timaphunzitsidwa mlingo wa nzeru akatswiri a ndizosowa dongosolo mlandu pansi kulingalira.
2. Kulimbikitsa maganizo a atsogoleri malonda chidwi chenicheni mu popereka mauthenga zoona ndi cholinga.
3. Kusiyana komaliza mlandu msonkho, chuma ndi boma.

Kufunika kwa kusintha kwa amayamba ndi chakuti IFRS - miyezo kukondera pa machitidwe akuluakulu padziko lonse mlandu.

Chikoka cha kusintha mlandu makampani padziko lonse

Reviews mawu ndalama IFRS mwina atsogolere makampani ochokera m'mayiko osiyanasiyana kulumikiza ku misika likulu dziko kalasi ndipo kuonjezera comparability mfundo, ndi kupangitsa chimaonekera kwa dziko lakunja.

Mwachindunji, makampani Russian adzatha kulankhula chinenero chimodzi ndi anzawo ena ndi kulimbikitsa bizinesi yake malo m'misika zakunja mawu ofanana wa mphamvu zake ndi kuti lidzakhala lilipo kuti Maganizo ambiri a msika wapadziko lonse likulu.

Mawu oyamba a IFRS ndi amadza zabwino pa khalidwe la kasamalidwe mlandu, makamaka kuchuluka kwake, komanso zimathandiza kuti kulenganso machitidwe mfundo ndi zolinga ndodo.

Kuwonjezera kukopa kwa likulu zakunja popanda mawu ndalama anakonza malinga ndi IFRS, kwa mphindi makamaka angaletsedwe. Zilibe kanthu, icho chidzachitidwa kapena mothandizidwa ndi mabanki Western, kaya ndi kulowa malonda akhalire, amene ali kunja, kapena ndalama aumwini kunja. Mawu anakonza malinga ndi Ras, lingathe ndalama zakunja mosakayika sangazindikire. Kotero muyenera kusamalira kukonzekera statement a chuma, IFRS malamulo.

Companies akudziwa chakuti posachedwapa, mfundo lonse adzakhala kunditumiza ku udindo wa dziko. Pakuti Makampani ambiri, malipoti malinga ndi IFRS akuzifuna lero kuti kupereka chidwi mpikisano ntchito ndi kukopa chuma m'misika ya mayiko ngongole monga nsinga, ngongole kapena IPO.

Choncho, onse a pamwamba kumathandiza kumvetsa mwatsatanetsatane funso: "? IFRS - ndichiyani"