Mlandu ndondomeko PBU: ntchito ndi makonzedwe onse

Ambiri lalikulu mabungwe malonda ndi ndondomeko mlandu. Izi zikhoza kukhala chifukwa lamulo, ndi zosowa cholinga cha makampani, chifukwa limatchula yochitira malonda, lonse, makamaka ntchito malonda. The malamulo khalidwe la malamulo mlandu wa gulu la akhoza atathana pa mlingo wa malamulo RF, ndi -laws za bungwe. magwero chachikulu cha chilamulo malamulo ntchitoyi makampani Russian chiyani? mfundo yaikulu iti?

ndi malamulo mlandu chiyani?

Mu ndondomeko mlandu anavomerezedwa kuzindikira ntchito bungwe, zomwe zimagwiritsa ntchito yokonza zikalata zosiyanasiyana, kusonyeza zinthu zofunika pa moyo chuma kampaniyo. Mu Russia, izo ukufanizidwa ndi mitundu iwiri chachikulu cha mlandu - mlandu ndi msonkho. Childs, yoyamba Nkhani zovuta kwambiri Choncho, cholinga cha malamulo ake ndi boma chikalata malangizo apadera. The ndondomeko mlandu wa kampani, makamaka zokhudza mawu ake ndalama, akhale wolimba, chovomerezeka, zogwirizana. Iwo anapanga maziko a zinthu za bungwe makamaka, koma afunika kutsatira malamulo okhazikika malamulo. Taonani kuti, magwero zimene iwo akhoza atathana.

Yowerengera ndondomeko mlandu: malamulo zofunika za m'chilamulo

The ndondomeko mlandu wa Ras mu Russia ndi malamulo a chakudya cha malamulo pa mlingo la feduro. ANP Chief a mtundu yoyenera - dongosolo la Utumiki wa Finance la Russia № 106n anatengera 6.10.2008 chaka. Kudzera gwero anatsimikizira kuti "mfundo mlandu PBU 1/2008" ndi PBU 21/2008, lomwe likugwirizana chikalata choyamba. Poyambirira, gwero la normative 1/98 opareshoni mu Russia.

Mwachitsanzo, limodzi ndi ANP mwachidule, mlandu zolimbana - PBU 1/2008 magwero anatengera, chimene kulembamo iyenela kwa wotuluka munthu malonda, malipiro kwa bajeti feduro. Mwachitsanzo, ngati kampani amalipira msonkho pa phindu, waukulu APP, chimene ayenera kumangidwa ndondomeko mlandu - 18 PBU.

Pali malo osiyana malamulo amene amayendetsa mlandu kwa katundu osiyanasiyana, ngongole ndalama, ankachitira ndi ndi kampani. Koma mulimonse, ndiwo malamulo mlandu - PBU 1/2008. Lili malamulo ambiri makampani onse, zolimbana mlandu mfundo - osayang'ana dongosolo msonkho, limatchula za unathandiza malonda.

Taganizirani kamba zofunika kuti chikalatacho lili PBU 1/2008 ( "kuyankha mfundo"). 2015 ndi 2016 si yodziwika ndi kusintha kwambiri malamulo kwa ziwalo PPA. Koma iwo anali. Motero, Baibulo panopa "Policy Malawi" Analeredwa 04.06.2015 chaka. Choncho, tikuphunzira kamba zoyambirira za PPA.

PBU 1/2008: General

Akuti gwero la malamulo ndipamene malamulo a kupanga ndondomeko mlandu wa makampani udindo wa mabungwe alamulo. Ulamuliro wa NPA siligwira ntchito kwa mabungwe banki boma ndi nyumba oyang'anira tauni. Ngati malonda mu Russia amachititsa chifaniziro cha kampani akunja, mwina kutsatira malamulo zogwirizana kapena malamulo zimene zili m'dziko lawo, malinga simatsutsana chakudya cha malamulo Russian malamulo mlandu.

MODU "kuyankha mfundo" nthawi ntchito za makampani kuti imakhudzana ndi khalidwe la mlandu, kuwunika, chingwe, grouping, ndipo anayamba generalization ya zotsatira za ntchito chuma kampaniyo. Mlandu malinga ndi gwero amawaona malamulo angathe kuchitidwa ndi njira zosiyana. Mwachitsanzo:

- magulu, komanso zochita za mfundo za ntchito;

- chipukutamisozi chuma ndi;

- makonzedwe a zikalata;

- kukhazikitsa kufufuza ndi;

- kugwiritsa ntchito nkhani mlandu;

- kuchititsa akaundula apadera;

- processing wa zosiyanasiyana zambiri.

Mchikhalidwe PBU "Malawi Ndondomeko" adzakhala kuwonjezera makampani onse Russian. Koma mawu a kayendetsedwe ka zinthu zimenezi Kuwulura pansi pa malamulowa kulongosola - mabungwe amenewo kuti kufalitsa mawu awo ndalama ndi chilamulo Russian, mosavomerezeka kapena pamaziko a kanthu yake.

Kodi ndi malamulo a mlandu?

Taganizirani zimene, malinga ndi nkhani NPA anapanga ndondomeko mlandu Malawi Abwino. m'dera limeneli la ntchito zolimba ndi kutsogozedwa ndi yowerengera mkulu wa bungwe kapena zina udindo woyang'anira za bungwe.

Monga mbali ya mlandu ziyenela kuvomelezedwa:

- pulani ntchito nkhani ntchito ndi kampani;

- mitundu ya zikalata ntchito mlandu ndi akaundula;

- mawonekedwe magwero ntchito mwa chimango cha malipoti mkati;

- malamulo a kufufuza;

- njira imene ingatithandize kuzindikira katundu wa kampani ndi ngongole yake;

- njira kusanthula ndi mfundo chikalata;

- malamulo a kulamulira wotuluka zosiyanasiyana malonda.

Wogwila ntchito wa kampani, amene ndondomeko mlandu akhoza anatengera zochita zina mu chimango cha malo athu a ntchito.

ndondomeko mlandu PBU akutinso kuti:

- chuma ndi kudzipereka kotheratu ankaona mosiyana ndi chuma ndi ngongole kwa eni ake a bungwe ndi makampani ena;

- kampaniyo ndi ntchito khola, ndi Mabwana ake sakufuna malonda liquidation kapena kuchepetsa ntchito zachuma, kotero kuti ngongole kampani ilipiridwa malinga ndi machenjerero anakhazikitsa;

- anatengera mu mlandu kampani amakhala ndi bata, kugwirizana ndi ikuchitika malinga ndi mfundo mu zaka osiyana;

- mfundo za ntchito zachuma gulu la akugwirizanira ndi malipoti nthawi yeniyeni.

The wopanga malamulo n'kukulemberani pa Makampani chinkhoswe mu ndondomeko mlandu, kuonetsetsa:

- zolondola fixation za nkhani zina za ntchito chuma;

- kufunika kwa lipoti zokhudza kampani mawu ndalama;

- osakhala wofunitsitsa kuganizira ndalama ndi ngongole kuposa ndalama ndi katundu popanda polenga zinthu zobisika;

- chinyezimiro cha nkhani za nkhaniyi, koposa zonse, zochokera zili yeniyeni zachuma ndi mawonekedwe malamulo;

- kufanana zizindikiro mu kulongosola mbali ya turnovers ndi muyeso nkhani kupanga mkati nyengo malipoti;

- kutsogoza njira zomveka za akawunti ntchito phunziro kwa zinthu zochitika kampani malonda, komanso lonse la gulu.

malamulo Russian amalola mabizinesi ang'onoang'ono kupanga ndondomeko kulongosola mu mawonekedwe chosavuta.

ndondomeko mlandu Ras amaganiza kuti olimba sanapeze mu chakudya cha zochita normative wa ku Russia malamulo yoyenera malangizo kugwiritsa ntchito malamulo awo omwe, komanso IFRS - malamulo mayiko pa nkhani za chuma.

kampaniyo, mukutengera ndondomeko kulongosola, ayenera kukonza izo kupyolera munthu makalata a boma, ovomerezedwa ndi kasamalidwe ka gulu. Njira mlandu anatsimikiza mtima bungwe, iyenera kugwiritsidwa ntchito kuchokera pachiyambi cha chaka chomwe chimatsatira chimene njira zimenezi akhala naye. Ngati kampaniyo munakhazikitsidwa posachedwapa, kulongosola mfundo ayenera kumwedwa pasanathe masiku 90 kuchokera tsiku la kukhazikitsidwa.

Kusintha ndondomeko mlandu

Chikalata PBU 1/2008 ( "kuyankha mfundo") nthawi njira imene olimba ayenera kusintha anatsatira mfundo mlandu. Choncho, kusintha yoyenera idzachitika ngati zinasintha malamulo m'malamulo Russian. Kusintha ndondomeko mlandu idzachitika, ngati kampani anasintha zina zachilengedwe malonda - mwachitsanzo, chifukwa ziŵalo kapena chifukwa cha kusintha kwa zinthu zambiri malonda. Ngati kampani anaganiza kusintha mfundo kulongosola zochita pansi malamulo kuganizira mankhwala zolimbitsa thupi kumadalira pa mfundo wololera.

Nthawi zambiri, kusintha malamulo mlandu zotsatira kuchokera pa chiyambi kwa chaka. Other nyengo mwina chifukwa zinthu zimathandiza kuti kusintha yoyenera. ndondomeko mlandu (PBU 1/2008) imayenereza Makampani ku taganizirani za kusintha malamulo a ankaona malangizo a ntchito. Choncho, ngati kusintha lolingana zimakhudza mtendere ndalama kampani, zotsatira za ntchito kapena kayendedwe ka likulu - ndi ofunika mawu ndalama pamaziko a deta odalirika.

Ngati kusintha malamulo mlandu chifukwa kusintha malamulo zoyendetsera NPA, iwo zikugwirizananso ndi mlandu m'njira zolamulidzwazo potsata mwambo. Companies kuti afika ku ntchito ya m'Chingelezi chosavuta njira mlandu angathe kugwila kusintha malipoti ndondomeko mlandu zomwe zingakhudze zotsatira ndalama lingathe, kupatulapo ngati tasonyeza zotchulidwa malamulo Akuluakulu a ku Russia.

Ngati kusintha mu funso, kungatithandize kwambiri pa mphamvu ya zolowa likulu mu bungwe, iwo ayenera payokha anafotokoza mu mawu ndalama. Taganizirani mbali iyi mwatsatanetsatane.

Kuwulura mfundo kulongosola

Malinga ndi malamulo mfundo mlandu PBU 1-2008, Makampani zifunika kuulula mfundo zake mlandu kudzera njira anakhazikitsa. Choyamba, pa mbali iyi, monga njira mawerengedwe, amene amasankha chikoka pa ndondomeko ya ogwiritsa ziyenera ndi malipoti ntchito njira.

Fungulo mu nkhani iyi ayenera kuonedwa njira zimene zingathe kwambiri lodalirika dziŵani okhudzidwa ndi zotsatira ndalama za bungwe. mmene mawu chuma ayenera kuwuluridwa limanenedwa mu malamulo a boma latsopano la Russia. Ngati mlandu malamulo a kampani anaika mu maganizo a mfundo zotheka, omwe amaperekedwa ndi lamulo, ndi Kuwulura kuchita zimenezi sangathe anazindikira mfundo zachuma. Koma ngati maganizo amawatenga kampaniyo, osati operekedwa ndi malamulo, iwo, nawonso, ayenera anafotokoza.

MODU "Malawi Ndondomeko" amapereka njira umene m'kati malipoti kwaiye ena njakata ku mbali ya kulingalira zinthu zochitika zimene akhoza anatsutsa kupitiriza ntchito malonda, kampani ayenera zimaonekera zikalata kulongosola za zochitika zokhudza nkhani yofanana. Ngati mfundo mlandu kampani lisinthike, ayenera kuulula mfundo kuwalitsa:

- zifukwa kuwukonza ndondomeko mlandu, komanso chikhalidwe cha kusintha mu izo;

- dongosolo, motsatirana kumene zotsatira za zaluso mu ndondomeko mlandu zikugwirizananso ndi mfundo za chuma;

- kusintha ntchito ndalama kusonyeza kusintha mu funso, correlative ndi aliyense malipoti nkhani.

Ngati Kuwulura deta chifukwa zifukwa zosiyanasiyana sizingatheke mfundo imeneyi ayenera kumwedwa mu nkhani za akawunti zikalata anapereka nthawi imene kampaniyo akuyamba ntchito ndondomeko yatsopano mlandu.

MODU "kuyankha mfundo" lili kamba umene Makampani zifunika kuulula zokhudza si ntchito ya PPA, amene anatengedwa, koma nthawi zina satsatira, komanso zolosera za zotsatira za ntchito ya Act izi panthawi imene atapeza mphamvu malamulo. njira imene kampaniyo amachititsa mlandu, komanso zambiri pa kusintha kwa malamulo ake mlandu ayenera anafotokoza mu wapadera memorandum, amene anaphatikiza zikalata kulongosola.

Pamodzi ndi mfundo mlandu AR, Unduna wa Zachuma Order № 106n wakhala anayambitsa chinanso muyezo - PBU 21/2008. Taganizirani mbali zake mwatsatanetsatane.

PBU 21/2008: malamulo Basic

Chikalata ku funso lili zomwe zonse Ndondomeko kuzindikira ndi Kuwulura mu mlandu nkhani zonse zokhudza kusintha kwa makhalidwe Akuti ena zinthu mlandu. Mu chikalata chotero PBU 21/2008 amafunika kuwamvetsa kusintha kakatundu mitengo kapena ngongole olimba kapena kuchuluka yoonetsa phindu malipiro a kalembera chifukwa zikamera wa kusinthidwa zofunika. Mu nkhani iyi, njira kusintha kwa ziwerengero gwero ndi ngongole kampani osati wachinsinsi monga kusintha Ziwerengero mlandu. Koma ngati luso aliyense mu akawunti sangatengedwe kukhala mu gulu osiyana, omwe amadziwika kusintha mu chimango ndondomeko kulongosola, zolinga mlandu, izo chimatengedwa ngati kusintha Ziwerengero mlandu. Tiyeni kuphunzira njira yomwe anazindikira kuchita.

Kuzindikila Akuti kusintha phindu

The NPA, lomwe likugwirizana chikalata AR 2008 ( "kuyankha mfundo"), lili malamulo, chimene chingasinthe mu mtengo wake woikidwiratu ayenera anazindikira mlandu mwa kuphatikizapo revenues kapena ndalama za kampani:

- mwa nthawi imene amodzi kapena kuti kusintha ngati likukhudza pa kafukufuku mlandu;

- mwa nthawi imene kusintha inalembedwa, komanso nthawi tsogolo ngati kusintha bwanji malipoti a intervals onse.

Ngati kusintha amakhudza kukula likulu la kampaniyo, ziyenera anazindikira mwa kusintha magawo likulu mu mawu ndalama nthawi imene kusintha lolingana chinalembedwa.

IFRS mlandu mchikhalidwe

Pamodzi ndi AR-1 ( "mfundo mlandu"), ndi Russian gwero la malamulo, kuwerengera ndi akhoza motsatira malamulo lonse. Tidzaphunzira zambiri awo enieni.

Chimodzi mwa zida waukulu wa mayiko umene PBU - IFRS 8. Mogwirizana ndi makonzedwe pansi pa malamulowa kulongosola bwino mfundo zapansi zosiyanasiyana malamulo ndi miyambo imene ikuchitika kampani zolinga malipoti azachuma. Mfundo yaikulu ya mlandu lamulo mayiko - kudalirika kuposa mwambo.

Wina nuance chidwi kuti khalidwe la IFRS, ndi kuti yeniyeni ya zinthu zogwirizana la chilamulo, mawu akuti "ndondomeko mlandu" Nthawi zambiri zikumveka ochulukitsa. Akatswiri amanena izi chakuti Makampani yachilendo Ntchito iyi ikukhudza ya zochita zosiyana. Nayenso, mu Russia, ngakhale Baibulo atsopano Ras ( "kuyankha mfundo") mu 2015, zimaphatikizapo kugwiritsa ntchito mawu akuti mu umodzi.

nuance ina yodziwika kwa IFRS - malamulo mayiko kulola makampani kudziwa mmene ayenera anafotokoza zokhudza ndalama. Choncho, akhoza kuwuluridwa mu mawonekedwe a zolemba kapena ngati osiyana lipoti chigawo.

Kwambiri zofunika mbali ya IFRS - malamulo zogwirizana ya malamulo mulibe kugwiritsa ntchito Makampani mlandu m'kati yunifolomu tchati nkhani. Ndi mfundo Sikuti - ngakhale mu mchitidwe n'zovuta kuchita popanda izo, chifukwa kufunika kukhalabe awiri kulowa mu ntchito ya olimba, monga ulamuliro, pali. Nayenso Russia ali yunifolomu tchati nkhani ndipo ayenera kugwiritsidwa ntchito mogwirizana ndi malamulo anakhazikitsa mu malamulo.

M'malo chabe IFRS malamulo yokonza ofunsira kuti mfundo kulongosola. Makampani, malinga ndi malamulo mayiko sikuti kuwapanga iwo - koma kachiwiri, mu kuchita ndi zambiri zofunika kukhala mabuku amenewa.

chidule

Ndiwo malamulo, malinga ndi makampani Russian kutenga zosiyanasiyana malonda ku nkhani - "kuyankha mfundo" PBU 1/2008. Mwina lowonjezera ndi zina NPA, malamulo mbali zosiyanasiyana za mlandu. malamulo Russian lolamulira mawu ndalama, akhoza kugwiritsidwa ntchito pamodzi ndi malamulo a mayiko. pali kusiyana kwakukulu pakati pa iwo. IFRS malamulo kuti akalowe mu Russia, ngati zikutsutsana ndi malamulo a Russian NPA, malamulo mlandu.

Magwero a chilamulo, chimene tiyenera kuchitira mlandu latsopano la Russia ayenera kugwiritsa ntchito, koma zili zofunika wamkulu kukhazikitsa Makampani malipoti ntchito. Zambiri ntchito pa chilengedwe cha dongosolo m'dera mlandu ayenera idzachitika mwachindunji ndi kampani - yowerengera wake wamkulu ndi akuluakulu ena pakampanipo. Mlandu malamulo anatengedwa ndi bungwe, anavomereza ndi kasamalidwe ake ndi kutsatiridwa kampani onse m'madipatimenti ndalama.