Tchati cha nkhani IFRS.

Mu dongosolo la nkhani zikutanthauza dongosolo la nkhani (omwe amaganizira otaya ndalama), kuchita ntchito ya kuwadziwitsa za boma ndi malangizo a utuluke ndalama mu bungwe.

Malinga mavuto moyang'ana kampaniyo, anasankha tchati makamaka nkhani mlandu. Amaona kuti njira yopambana kwambiri kuti limachititsa kupeza pazipita kuchuluka kwa mfundo zothandiza kwa deta ali mawu ndalama. Dongosolo la Nkhani za akawunti zimadalira limatchula za makampani (mabungwe inshuwalansi, mabungwe ena azachuma, thumba penshioni, mabizinesi ang'onoang'ono), ndipo malingana ndi patsogolo subsystem (kasamalidwe case, msonkho ndi mitundu mlandu mayiko). Komanso, pali milingo ina ya gulu la mapulani zotheka zolipiritsa. Today tikambirana bola ngati chinthu chosowa kwa dziko lathu pansi pa dzina la IFRS. Otchedwa dongosolo lonse la malipoti azachuma kuboma ndi la Russia mogwirizana ndi boma Maonekedwe pa mapeto a February 2011 pansi chiwerengero 107. N'zoona kuti kukhazikitsidwa nkhaniyi zokhudzana ndi inalowa kwa WTO, kulimbikitsa kukokoloka kwa malire a zachuma. Mtundu wa nkhani akhala akugwira kwa Auditor kapena Investor amasankha kuganizira mwakuya za mfundo za munthu kapena gulu lina lina kwa kugula masheya. Mu West, ntchito IFRS makampani onse, dongosolo imatengedwa kukhala muyeso. Komabe, US akadali chimagwiritsidwa ntchito ndi mfundo m'dera - US GAAP. Koma kuyambira 2010 ambiri mabungwe akuluakulu zikugwira ntchito pamlingo transnational, kuperekedwa malipoti mu mtundu watsopano. Kusiyanitsa IAS pansi lakuti IFRS (1 8), IAS (41 a kusintha omwe alipo) ndi IFRIC (muli ntchito mfundo yapita). Aliyense zimatanthauza malangizo malipoti dipatimenti ndalama.

The "woyera" kumatanthauza tchati nkhani mogwirizana ndi mfundo mayiko zochita kulibe, popeza anakhazikitsa miyezo lolunjika kokha mawu kwa mayiko ndalama, ndi mfundo zosavuta. Komabe, zinthu zambiri kwa mayiko zachuma lofalitsidwa ndi dongosolo ntchito nkhani, ndinazolowera IFRS.

Konzekerani ndi mfundo zambiri mayiko a malipoti azachuma, bwino tchati nkhani, nthawi zambiri akubwereza lipoti ziwiri zazikulu. mawu awa ndalama mabuku ndi mawu a udindo ndalama. Kapangidwe Zimenezi zimathandiza kupeza magawo zofunika ndalama otchedwa mawu panopa ndalama. Njira imeneyi zimathandiza kuti chifukwa cha onse a nkhani za udindo ndalama ndi ndalama mabuku. Motero, Investor amene ali ngakhale zochepa chabe za kasamalidwe ndalama angathe kudziwa zotsatira za ntchito ya ikuchitika pa nkhani za Organization, komanso mumaganiza m'tsogolo.

Tikumbukenso kuti IFRS si malamulo okhwima lolamulira kulongosola tchati nkhani, ndipo ndi kusintha dongosolo malipoti mfundo ziwiri zokha.

1. otchedwa accrual maziko, kutanthauza chinyezimiro cha ntchito imene inachitikira. Iwo saloledwa kulemba oyamba pambuyo chiphaso kapena malipiro. Izi zikutanthauza kuti wotuluka onse opezeka pa nthawi pamene iwo anapalamula (mu nthawi ino). Pogwiritsa ntchito njira imeneyi limachititsa kuti Auditor, Investor kapena woyang'anira kuti mudziwe za malisiti onse ndalama ndi ngongole, ndi yaitali, kuti amalola kulosera za zotsatira za ntchito kwa nthawi zina. Ngati mbali ina ya ndalama si analandira, ndiye kukonzedwa wapangidwa ndi ntchito makonzedwe ngongole zoyipa.

2. Mfundo kupitiriza ntchito. The kopanda kuti kampani adzapitiriza ntchito mu pafupi yaitali. Ndipo chifukwa kasamalidwe, ndi ma sheya hoda kapena komiti zogwirizana sanamuzindikire kampani zinatha, katundu wa kampani, IFRS kutsogolera malipoti mfundo sadzatenga nkhani ndalama liquidation. Mu mawu ena a kampani kukhala wokonzeka pa maziko osiyana, zimene ziyenera anafotokoza.