Tūtohi o pūkete ki IFRS.

I raro i te mahere o ngā pūkete tikanga te pūnaha o pūkete (ia o nei e ki pūkete te kapewhiti), e mahi ana i te tūranga o whakamōhio e pā ana ki te āhua me te ahunga o te rerenga pūtea i roto i te whakahaere.

Tei runga i te raruraru e anga te kamupene, tīpakohia te tūtohi ngā o ngā pūkete kaute. Kei te whakaaro te reira ki te hei i te otinga angitu tino e hanga ana e ia taea ki te tiki i te nui mōrahi o ngā mōhiohio whai hua i te raraunga i roto i roto i te tauākī pūtea. Ko te mahere o ngā pūkete o kaute tei runga i te pau o te ahumahi (ngā rōpū inihua, pūtahi pūtea, pūtea penihana, pakihi iti), ka i te pūnaha matua (te whakahaere take, pupirikana me ngā momo kaute ao) rānei. Ano, i reira e te tahi atu taumata o te whakarōpū o mahere nama taea. I teie mahana, e kōrero tatou e pā ana ki rite te roa rite te āhuatanga onge mo to tatou whenua i raro i te ingoa o IFRS. Na-ka karanga pūnaha ao o te pūrongo pūtea kua mana mohio e te Russian Federation i roto i runga i te Kawanatanga Resolution i te mutunga o te Hui-tanguru 2011 i raro i te tau 107. E mea papû e te whakatamarikitanga o tenei whakatau e pā ana ki te rironga ki te WTO, whakatairanga i te horo o rohe ōhanga. Ka waiho tenei momo o te pūkete whai hua ki te kaitātari ranei whiriwhiri te investor ki te tātari i te mōhiohio e pā ana ki tetahi i tetahi whakahaere ke mo te hoko o te peeke ranei. I roto i te Te Hau-ā-uru, te whakamahi o IFRS mo kamupene tūmatanui, whakaaro te pūnaha te ki hei te paerewa. Heoi, ko te US te tonu whānui e whakamahia ana e te paerewa rohe - US GAAP. Otiia mai 2010 maha corporations nui mahi i runga i te tauine transnational, hoatu pūrongo i roto i te hōputu hou. Wehewehe IAS i raro i te ti'araa IFRS (1 ki te 8), IAS (41 o rerekētanga i vai) me IFRIC (whakaatu te whakamahi o ngā paerewa o mua). Ia tohu he ako mo pūrongo i te tari pūtea.

E kore e te "parakore" tūtohi tautuhia o pūkete rite ki paerewa o te ao o te kawenga takohanga te tīariari, mai ia ia whakatakotoria o paerewa arotahi anake i runga i te tauākī mō te haratau o pūtea, me te mau parau tumu ohie. Heoi, he maha ngā rauemi mo te haratau o Accountants whakaputaina he mahere mahi o kaute, taunga ki IFRS.

Rite e maha paerewa o te ao o te pūrongo pūtea, ake tūtohi o ngā pūkete, maha tuarua te pūrongo matua e rua. Ko tēnei tauākī o te whiwhinga matawhānui me te tauākī o te tūnga pūtea. Tenei hanganga taea ki te whiwhi taketake tawhā pūtea i roto i te tauākī pūtea o nāianei pera-ka karanga. hanga ana tēnei huarahi taea reira ki te pūkete mō katoa o nga oko e pā ana ki te tūnga pūtea me te o te moni whānui. Ko te kupu, he investor e kua ara te mōhiotanga ausia o te whakahaere pūtea e taea te whakatau i te pānga o te ngā mahi kawea i roto i runga i te mau aamu o te Whakahaere, me te ngā heke mai.

Me kï reira e kore ko IFRS te kohinga o ture mārō whakahaere i te tūtohi kaute o ngā pūkete, me he pūnaha pūrongo ngāwari i runga i te mau parau tumu e rua anake.

1. Ko te pūtake tahua pera-ka karanga, te auraa i te whakaata o ngā mahi i roto i i puta ratou. E kore e whakaaetia te reira ki te tuhi i te whakataki i muri i te taenga utu ranei. tikanga o tēnei e kua oti te tuhituhi whakawhitinga katoa i te wa ka e pau ratou (i roto i tenei wā). I muri i tenei tikanga hanga taea reira mo ki te kaitātari, investor kaiwhakahaere ranei whiwhi mōhiohio e pā ana ki rihīti me taunahatanga katoa moni, a i roto i te wā roa, e taea ana ki te matapae i te hua o ngā mahi mō te tetahi wā. Ki te te kore riro etahi wahi o te moni, ka hanga te ako e ki te whakamahi o te kai mo te moni tarewa kino.

2. Ko te parau tumu o te tonu o te mahi. Ko te whakaaro e ka tonu i te kamupene ngā mahi i roto i te wā e tata ana. A mo te take e kore te whakahaere, te hea te komiti e hāngai ana ranei i mohio ki te kamupene kaihau, rawa te kamupene o, e kore e tangohia ārahi paerewa pūrongo IFRS ki pūkete nga utu toremi. I roto i te tahi atu mau faahitiraa o te kamupene i ki kia rite i runga i te pūtake rerekē, e kia whäkina.