Hangarau o te faaineineraa o ngā tauākī pūtea. te mau parau tumu Basic o te kawenga takohanga

Hei wāhanga o te akoranga whitinga (MDC) "Hangarau o te faaineineraa o ngä tauäkï pütea," ako tatou i te tuhinga hanganga, e whakaata ana i te mōhiohio i runga i te mahi ōhanga o te meka whakahaere. whakaritea te mahi i runga i te whakaoti i te puka rēhita e mahi normative, ruruku e te kāwanatanga Russian, kua homai te tika ki te whakahaere i te Tāhuhu o Finance me te Central Bank, me te tahi atu tari me ngä pokapü. whakaaro i muri matou he aha te whakamahi ngā o te hangarau o te faaineineraa o ngā tauākī pūtea.

Overview

E rongoa nei i ngā pūkete kaute kitea te rite te wāhanga nui o te ngā mahi kaute. Kei waenganui i te rēhitatanga o ngā ora ōhanga, me te tātari pūtea. Hanganga o te tuhinga, me te pūrongo tāke, ka taea hoki ngā mahi kaute matua.

Ko ētahi o ēnei:

• Whānui o te mōhiohio pono, me te whānui e pā ana ki te tipu, tona tūnga rawa. whakaratohia Raraunga te ā (kaiwhakahaere, rangatira, kaiuru) me waho (moni, pūtea) kaiwhakamahi.
• Whakarato mōhiohio e hiahiatia ana e te ki nga tangata hiahia ki te aroturuki me te whakahaere i te hanganga ture ki te ture, te aroaro me te nekehanga o ngā rawa rauemi, te whakamahi o ngā rauemi pūtea, tangata me te tahi atu, rite ki te patiseti kuo fakangofuá me tikanga, te whakatinanatanga o fafauraa.
• Prevention o ngā hua kino o ngā mahi pakihi, te tāutu i ngā rāhui ā-ki pūmautanga pūtea.

Mai i te runga ake whai reira e Boo. kaimahi pūrongo hei turanga mōhiohio mō te tātari o te pakihi me te whakahaere whakatau-kaupapa te kamupene o. Ko te whakaaro o te hanganga o te tuhinga, ko te ki te whakarato raraunga pono, me te oti i runga i te whānui o ngā kaupapa i runga i te huru pūtea o te kamupene me ngā rerekētanga i roto i reira ngā.

paerewa

I roto i te ōhanga ao, e takoha tohunga ki te whakamahi i te hangarau 2-3 faaineineraa o ngā tauākī pūtea. I roto i tenei take, kua arahina ratou e paerewa rerekē. I roto i taua mau huru, tino nui haere te kamupene nga utu o te whakarite, te whakamātau, me te whākinga o ngā tohu i runga i te ringa kotahi, a ki runga ki te tahi atu te whakaiti i te faufaa o te tuhituhinga i whakaratohia ki te kaiwhakamahi. meinga te whakamutunga e te meka e rerekē nuinga moni ka tautuhitia i roto i te taua tuhinga, tino whakaiti i whakawhirinaki investor.

I roto i tenei whakaaro, i reira ko he hiahia ki te kawe tahi te hangarau o te faaineineraa o tauākī pūtea e kua whakamahia i roto i te whenua rerekē. paerewa whakaaetia te tikanga ko IFRS, IFRS. whakaata tenei huinga o ngā tuhinga, i kua whakaritea e ngā ture mōhiohio e pā ana ki te mahi pūtea o te hinonga, te whai pānga e tika ana. I roto i te wā i 1973 ki te 2001, kawea te whanaketanga o paerewa e i e IASB. I roto i te 2001, Nōna ia anō, me te i whakaingoatia te Kaunihera.

whāinga Key IFRS

Ko te whāinga matua o te paerewa te ao i:

• Pūtahitanga o te whakaritenga mō te kaute, me te pūrongo i roto i nga whenua rerekē.
• Waihanga ana ture ōrite mo te hanganga o te tuhinga i runga i te mākete whakapaipai.
• tohu atu kōrero mō ngā kaiwhakamahi.
• Whakatutuki taurite tonu o ngā mōhiohio e pā ana ki ngā kamupene i whenua rerekē.
• Whakaititia te utu o te faaineineraa o te tuhinga Consolidated o corporations rauiwi.
• utu o raro i runga i te hanganga o te kamupene pūrongo e hoko i runga i hokohoko whakapaipai o te ao nei hea.

te mau parau tumu taketake

IFRS, i roto i te rerekē ki te maha o ngā ture ā-motu e kore e i hāngai i runga i ngā whakaritenga tino ki te kia tutaki e te hangarau o nga tauäkï pütea. kia kawea te mahi i roto i na e i arahina nga tohunga i te mau parau tumu i roto i te mahi, me te kore titiro hoki ngā āputa i roto i nga tikanga hohoro.

Ki nga tikanga taketake o IFRS ngā:

• Mā te whakamahi i te tikanga tahua. kia mohio hua katoa o ngā mahi ki runga ki te whakatinanatanga, engari e kore e ki te wa o te utu / taenga o moni.
• Haere āwangawanga. E kore e te kamupene whakamahere whakamutunga whakaiti nui ranei i roto i te rōrahi o te mahi.

hanganga IFRS

Standards ngā:

• Concept. tautuhi te reira i te tikanga matua i roto i te faaineineraa, me te whakaaturanga o te tuhinga pūtea.
• Tika paerewa ratou. E kite ratou rite huarahi matua ki te kaute, me te pūrongo o whakawhitinga, me te tahi atu meka o te ora ōhanga o te hinonga. Hei wāhanga o te paerewa tautuhi nga tikanga me te mau parau tumu o te whakarōpūtanga, te aromātai, āhukahuka o ngā rawa, whakapaipai me taunahatanga o te kamupene, i te whakaritenga mo te whākinga o ētahi atu mōhiohio e pā ana ki a ratou. Hei tauira, i roto i MSFL 16 whakatakoto ana i roto i ngā ture mō te tipu me te taputapu.
• Tikanga. Ēnei mahi whakamārama take o IFRS me he ahua o tohutohu.

Ko te pau o te hangarau o te faaineineraa o ngā tauākī pūtea

Ki te he ngohengohe ki te arotake whakahauanga whakaputaina ranei nga pūkete pūtea, kua piri te reira pūrongo o kaitātari kaute. pakihi Iti hanga te bang. pūrongo kaupapa māmā. I roto i ngā, te hanga ratou he pauna, me te whakaatu hua pūtea. Ko te Annexes ki tenei tuhinga whakarato tohu, i waho te matauranga o te mea e kore e taea ki te aromātai i te huru o te kamupene taonga. Ko te pūrongo i te wa ano ngā mōhiohio i runga i ngā rōpū o ngā tūemi o ngā mōhiohio i waho e haere ana ki te taipitopito.

Ko te ture e whakaratohia ana e te kaiwhakatū take ranei, mahia te hinonga tuhinga takawaenga. Kei roto te reira i te whārangi toenga, he pūrongo i runga i te hua pūtea. Ka taea te piri whakamārama atu. tuhinga takitaro hangaia mō te wā e kore rawa te tau (hauwhā, marama, 6 marama), tapeke i te timatanga o kahore i muri atu i te 30 nga ra i te mutunga o te wā pūrongo te tau.

taipitopito whakahauanga

Pūrongo puka kia ngā te mōhiohio e whai ake nei:

• Ko te ingoa o te puka.
• Pūrongo rā i runga i nei hanga te tuhinga kei te, te wā hoki e te hanga e te reira ranei.
• ingoa tonu o te whakahaere. Me ū te reira ki te hakari raraunga i roto i te tuhinga taketake.
• Inn.
• mahi Tumuaki.
• puka whakahaere me te ture momo o te taonga ranei.
• Unit o mehua. kia tohu te reira i te hōputu o te whakaata o ngā uara tau (te horoitanga i., miriona. A pera atu.)
• Wāhitau o te kamupene.
• Rā o haina i te pūrongo.

ture matua

Kua rite tauākī pūtea i roto i Russian, rite te moni ko te RUPO. E kore te te tuhinga whakaaetia te kaimuru, erasures. Me haina ngā tauākī e Ch. kaikaute, me te matenga o te kamupene. Hoki ia uara tau, ki te kahore te mata mo te wā pūtea tuatahi kia whakarato mōhiohio mō i te iti rawa i te 2 tau whakamutunga.

kitea Information o tauākī pūtea i roto i nga mano o moni. I roto i tenei take, e kore e-ira e whakamahia. kia hua Kamupene ki te rerekē haere hoko nui i roto i te kōrero i roto i te mirioni.

kaupae tuatahi

E whakarāpopotohia inenga pūrongo i roto i te pūnaha kaute. takoto Ko tōna ngako i roto i te whakatinanatanga o te wāhanga e whai ake nei:

• Tukatuka tuhinga tuatahi, e whakaratohia ana e tangata he kawenga pūtea.
• Te whakakī i te tauākī rōpū, me te rokiroki.
• Systematization o ngā tuhinga tuatahi i roto i te pūkete kaute.
• Whānui o ngā raraunga i runga i nga kaute o nga taonga i roto i te pukapuka kaute whānui. Ka rite ki te pūtake mō ngā mōhiohio e nga kōrero whakamutunga o ngā pūkete kaute. Tonu o te rerekē haere o te nama me te nama, a ki te tika, nga raraunga o te pūkete tātari whakamahia mō te pūrongo.

Ko te tikanga o te hanganga

haamata Tauākī haaputuraa i muri whakaahuatia nga ngā i runga. I tua atu, kawea whakakī i roto puka. I mua i te hanga koe pūrongo, te matatini o ngā tukanga e hāngai ana ki te whiwhi i te mōhiohio tika tino. Ko ētahi o ēnei:

• Taki pūkete i runga i nga kaute o te kaute me te hapa kitea ki te aroaro o te ra o te pūrongo.
• Whakamahine o tohu te arotake taunahatanga me rawa.
• He putanga pūtea o te mahi a te u.
• Whakatairitenga o te raraunga tātari, me te pūkete waihanga i runga i te rā o te pūrongo.

Whakakī puka Ko raraunga whakarōpūngia whakawhiti tukanga o te rēhita i roto i te wāhanga e tika ana. kaimahi te kaute rite te puna tuatahi o te mōhiohio. Ko te ihirangi o te tauākī pūtea e ngā ano taipitopito o kaute tātari.

āhuatanga nui

kia tohu kia hono puka mō te pūrongo. Tenei te tikanga e i roto i te whakakī kawea te puka uara whakarite, e whakaata ana i te tata o te umanga ōrite wāhanga huru pūtea i roto i ngā tuhinga. he tuwhera ki ngā kaiwhakamahi hiahia pūrongo. I roto i tenei whakaaro, kia waiho reira taea mohio wā ki reira. I tua atu, i te kamupene ko te kawenga o te takoha o ngā tuhinga i roto i te kape kotahi i roto i te Federal Tax Ratonga o State Tatauranga me tinana. kawea pūrongo taime aronga tohua te i roto i kore i muri atu i te 3 marama i te rā otinga o te tau.

aunoatanga

Ki te whanaketanga tere o whakahaere hangarau mōhiohio o kamupene maha e ngana ana ki te whakarite i te tōtika me te haratau o te mahi o tona tokotoko. tutuki tēnei whāinga mā te whakataki o ngā pūnaha aunoa. Ko tētahi o te rongonui tino ko te hōtaka 1c 8.3. Kaute Mā te tenei turanga, riro te reira i te rota o ngā āhuatanga me ngā taputapu mō te whakaoti rapanga whakahaere.

Ko te whāinga matua o te pūnaha e:

• aunoatanga tonu o te tukanga o te whakatōpū i te mōhiohio.
• Te faafariuraa o te mōhiohio kaute i roto i nga tohu o te pūrongo tāke.
• Aunoa whakakī i ngā puka.
• Whakatairitenga o taipitopito tuakiri.

A, no te whakamahi i te 1c kaute 8.3 whakaora wa, me te karo maha hape.