Cash otaya mawu akuti: kamba ambiri

Ntchito kampani kapena ogwira ntchito ndalama amasonyeza mawu otaya ndalama. Bukuli lakonzedwa kuti ntchito mwachindunji kapena mozungulira a kuwonetsera pa nyengo malipoti kapena Mndandanda Waoyang'aniridwa ena. Izo zimasonyeza chiphaso ndi gulu lawo ndi chinthu chachikulu. Njira imeneyi zimathandiza inu kulenga chithunzi zowombetsa mkota wa ntchito zachuma, kupenda magwero, kapangidwe ndi kukula kwa liquidity ndi solvency.

chikalata ichi akutumikira lero monga muyezo mu dongosolo la malipoti azachuma, amene anazindikira mwa malamulo mayiko ndi kutenga nkhani otaya ndalama.

Mosiyana ndi mawu miyambo mlandu wa mtundu uwu ankagwira ntchito yekha kuyambira theka lachiwiri Mu zaka zapitazo, pamene zokhudza kayendedwe ka ndalama amakampani ndi mabungwe anayamba pogwirizanitsa padziko lonse lapansi. Kwa nthawi yoyamba njira umu ntchito kampani Dowlais Ironworks kuonetsa ndalama ntchito malo Sinthani chuma waukulu wa kumalo a ntchito.

Lero, lipoti pa otaya ndalama anakhala lamulo chikalata ntchito ndi makampani US, ndipo anakhala muyezo lonse pansi pa dzina IFRS 7. 1994 Malinga izo, kukonzekera ndi ulaliki wa lipoti umenewu wakhala ayenera pa mndandanda wa zikalata pa mfundo za chuma za ogwira ntchito kapena bungwe.

Today pafupifupi kutukula Kusimba Mfundo amati kufunika mkulu wa chikalata ichi. Pamafunika nkhani kayendedwe ka utuluke ndalama chifukwa cha ntchito yaikulu ndi kusunga mbiri otaya ukonde. Ndi chifukwa mawu otaya ndalama wasanduka chida singasiyanitsidwe kasamalidwe ano, kulola kusonyeza onse ndalama kunja ndi mkati ndi ndalama.

Muyezo lipoti pa gulu la ndalama kudziwa:

- magwero ndi mfundo analandira njira;

- Nkhani malangizo ndi ntchito zawo;

- kuthekera kampaniyo amayenda kupereka phindu owonjezera ndalama pa kuchuluka kwa ndalama;

- luso kuchita maudindo a;

- phindu kuweruza chuma chimene bungwe kapena kampani mukhoza kupitiriza kuchita bizinesi;

- mlingo ndi kuchuluka kwa mwini ndalama kwa ndalama chitukuko cha kumalo a ntchito;

- magwero ndi zinthu kusiyana pakati pa mitengo ya phindu ndi ndalama.

lipoti chotero adzakhalanso ndi bungwe lirilonse kapena kampani, kaya makampani ake, umwini, kukula ndi kumanga structural.

Njira ya mapangidwe lipoti malinga ndi IFRS ali zina kuti angathe kuganizira malamulo mitundu kulemba. Makamaka, IFRS yokha mogwirizana ndi mfundo za akawunti, osati legislated mfundo kuyeza mlandu. Choncho, nzeru kwa bukuli si anafuna kuphwanya kapena munakhazikitsa kuti circumvent malamulo ndi kuyesa kuti chikalata "ntchito."

Monga mwambo, Kulemba kayendedwe ka chuma atathana nawo ndi inflow ndi outflow wa ndalama kwa ntchito pachimake - zikugwira ntchito, mafakitale, chuma. Njira imeneyi n'kofunika, poyamba pa zonse, kwa anthu okhudzidwa anatha mokwanira kuwunika mmene malo amenewa ntchito wonse bata ndalama kampani.

Mu kukafola lipoti la malamulo a IAS Makampani zifunika kusonyeza zambiri pa kapangidwe ka chuma. Pa nthawi yomweyo kuzindikira zosiyanasiyana gulu akhoza kugwiritsidwa ntchito. Mwachitsanzo, mu Russian Federation otaya ndalama mawu (Fomu 4), ngakhale kuti ndi chimodzi mwa nkhani zikuluzikulu mlandu, koma iwo ali kusiyana malamulo womulera ndi IAS. Mu Russia, lipoti ndi kwaiye yekha ndi njira yolunjika, chifukwa fomu iyi sasamalira chinyezimiro cha deta ndalama ofanana.