Pbu23 / 2011 - IFRS (ias) 7. Real agwirizane malamulo awo mlandu.

Mosakayikira, kukhazikitsidwa kwa latsopano mfundo Russian mlandu anadzipereka
Kuwulura mabizinesi ndalama, kulola, pomaliza,
vuto lalikulu Nkhani dziko - chifukwa chosowa chake mogwira
eni eni malonda osiyanasiyana, ndipo ena achidwi
akukumana nawo.

PBU 23/2011 "Cash mumayenda Ziganizo" imene February 2, 2011. № 11n kwakukulukulu
umachitira ofanana malamulo muyezo wa zachuma padziko lonse
IFRS (IAS) akusimba 7 "Report
otaya ndalama. " Isanafike oyamba mfundo zina, Russian
zachuma kupanga malipoti zochokera "Malangizo pa kalembera
ndi ulaliki wa mfundo zachuma "22 July 2003 N 67n.

Kwache pikhalonga kukonzekera malamulo nthawi zambiri asanaganizire mayankho omveka
mafunso mlandu. Magulu osiyanasiyana zambiri ntchito zosiyanasiyana
Malangizo kutanthauzira N 67n. Chifukwa cha zimenezi, panali mchitidwe pamene m'badwo lipoti
mawu a utuluke ndalama wakhala ndondomeko yantchito.

Tsopano, pamene makampani kubwera ku akumakhalira
kukambirana ndi ndalama, kunali koyenera kuti atsimikizire bwino ntchito
osati mu mawu a muyezo pepala phindu, koma utuluke ndalama kwenikweni ndi
Zotsatira. Monga chinyezimiro cha zolinga zatsopano ndi anaganiza PBU 23/2011
IFRS maziko a mlandu zinachitikira kutukula (IAS) 7.

Kodi latsopano wabweretsa PBU23 / 2011 Russian
yowerengera.

Choyamba, panali kumveka mu gulu la mitundu ya ntchito
ntchito: panopa, ndalama, chuma. Ndipo onse woyambitsa ndi
Lipoti kwa ogula chifukwa zitsanzo zenizeni wakhala mosavuta ndi zambiri zomveka
kumvetsa zimene ntchito imene mtundu uli.

Chidwi chitsanzo chotsatirachi.

kampaniyo wapereka kwa munthu unaffiliated ndalama
mawonekedwe a ngongoleyo.

Zingakhale wolakalakika wakupatsa kulakwitsa, ndipo zimachitika izi kwa ndikupeleka ndalama. Komabe,
Ife tikuyang'ana pa luso. PBU23 11/2011, ndipo onetsetsani kuti
ntchito sichichititsa kusintha chilungamo ndi leveraged chake
Ndalama sizikhudza.

Opaleshoni imeneyi ankaona pp.e Article 10 mu chigawo wodzipereka kwa
Msungidwe ntchito. Ndipotu, kampani zikugwira
Msungidwe ndalama, ndiye pofuna kupeza ndalama kuti si kugwirizana ndi panopa
ntchito, mu nthawi
akuti.

Bwino komanso molondola.

Komanso, wopanga malamulo wakhazikitsa ufulu kuwerengera ndalama mu
ndalama kwa ruble ofanana osati tsiku ndikupeleka, komanso
pafupifupi kusinthitsa ndalama (p. 18 PBU23 / 2011), lomwe
kwambiri zimatithandiza Ndondomeko malipoti popanda okhudza nyota za lake
informativeness. Pa nkhani imeneyi, njira zambiri ndiwofatsa zajambulidwa IAS (IAS) 7 ngati kuti njira Zimatheka
kutembenuka - pa tsiku la otaya ndalama.

Mwina, magazini Russian a muyezo pa-wosalira
malipoti ndondomeko kwa moyo wa zofuna za owerenga. Mwachitsanzo, lipoti la
mawu otaya ndalama ayenera kupatsidwa monga mbali ya pachaka
wogwirizira malipoti. mabizinesi Small osapatsidwa mokakamizidwa
Lipoti la mawu otaya ndalama.

Nthawi zambiri kupanga lipoti lilipo muyezo onse
zoona koma si udindo, ngati zochita otere pa mbewu paokha
(P. 2 PBU23 / 2011).

A chochititsa chidwi wapatali ndiponso njira wopanga malamulo, pamene, malinga ndi
mfundo mayiko a mlandu, yowerengera amapereka ufulu kuwunika
chiweruzo ndi subjectivity mu ndondomeko yopangira chisankho.

Chitsanzo.

Malinga amati 5 PBU23 / 2011 mawu Kusintha
Cash amapereka deta osati ndalama, komanso
zofanana ndi ndalama, kuti ndi "kwambiri madzi ndalama kuti
Iwo akhoza mosavuta anatembenukira kwa ndalama kudziwika ndalama ndi amene ali
phunziro kwa chiopsezo zonyozeka kusintha kwambiri. "

Choncho, yowerengera ayenera eni:

• 
  ngoziyo liquidity ndalama kwaiye
  ndalama;
• 
  kudziwa kuchuluka n'kukagulitsa mu
  posachedwapa
• 
  kuwerengetsa riskiness wa zoletsedwa za ndalama
  ZOWONJEZERA.

Zonsezi zimafuna njira wachibadidwe zatsopano maluso a ogwira
mlandu utumiki. Pankhaniyi, osati zikalata pulayimale, komanso
"Kuwerengetsera" omwe avala mawonekedwe a ndalama zidzakhala
maziko kulolerana zizindikiro mu malipoti.

Zikuoneka njira ukasintha zatsopano malipoti pa gululi
ndalama, pamene mwiniwake kupeza predictive
malipiro adzaimira kapena ndalama zochokera zilipo deta yowerengera
nthawi.

Choncho, amanena 24 PBU23 / 2011obyazyvaet kuulula:

• 
  kuchuluka kwa mizere undrawn ngongole,
  uncollected mangawa;
• 
  kuchuluka kwa maofesi overdraft;
• 
  makuponi kwa kuchuluka ngongole
  ukutitsimikizira.

Monga malipoti kupezeka kwa ndalama adzakhala
nkhani pamene, malinga kudzatenga 25 PBU23 / 2011
linyezimiritsa "mazira" ndalama, kuti palibe ntchito
pa lipoti tsiku. Mwachitsanzo, kutaya chuma othandizana nawo lachilendo
Iwo womangika ndi malamulo a boma lina.

Malinga ndi wolemba, kuchititsa mavuto kukwaniritsa zofunika zonena 25 pp.b PBU23 / 2011.

Kuchuluka kwa ndalama ndi umayenda chikugwirizana ndi yokonza gulu
pa mlingo wa buku alipo kupanga, iyenera kusonyezedwa padera ku
utuluke ndalama zokhudzana ndi kukula kwa ntchito iyi.

Panopa njira zofanana zosiyanasiyana za utuluke ndalama si
wovomerezeka. njira si akuganiza kuti kukhale kwapafupi, ndi ungadzakhazikitsidwe
nkhani makampani osiyanasiyana mu njira zosiyana. Ndipo kuchepetsa
ndi comparability wa malipoti bizinesi zosiyanasiyana.

Zofunikira kusiyana PBU23 / 2011 ndi IAS (IAS) 7 ndi njira methodological kwa mawerengedwe zizindikiro
gawo amakhala uyenda kuchokela ntchito opaleshoni.

IAS (IAS) 7 chizathandiza ntchito njira yozungulira, ndi
amene phindu kapena imfa kusintha kwa zotsatira za wotuluka
si ndalama chikhalidwe, deferrals kapena accruals m'mbuyomu kapena tsogolo
malisiti ndalama kapena malipiro akuwuka mu njira ya ntchito,
ndiponso mavuto ena. Njira imeneyi si mokwanira bwino ndi Kufikika akuganizira ubale
pakati pa ndalama, wotuluka odalirika ndi sikelo ya ndalama ntchito.

molunjika
njira Ngakhale kuti tizigwiritsa ntchito IFRS
(IAS) 7, koma si wapadera.

Mu PBU23 / 2011 ndithu nawatsimikizira anapereka ntchito
mosadziwika njira chinyezimiro pa gululi akutanthauza mitundu yonse ya ntchito
ntchito. Ngati mugwiritsa ntchito yowerengera amanyamula muyezo national
kafukufuku akaundula a mlandu ndalama ndi zofanana ndi ndalama mwachindunji
malipoti mizere.

Mogwirizana peculiarities dziko kupeza "munakhazikitsa" mu chuma
Ataona kupanda malamulo pakati amanena 17 PBU23 / 2011.
Apa timapereka mndandanda wa wotuluka ndi ndalama zambiri, zomwe tikhoza kuonetsa
ndi sanamvere, kuti popanda kusokonezeka kwa malipiro ndi malisiti.

Choncho, pp.v amanena 17 akutsogolera m'Chingelezi chosavuta (apangidwe) Kuti tionetse "kukhazikitsa
yochepa (miyezi itatu) ndalama chifukwa
popezera mpata. "

Chitsanzo.

kampaniyo walandira kwa munthu wina ndalama ngongole kuchuluka kwa 10 miliyoni.
pakani.

ndalama zake padera mokwanira kuchuluka kwa magawo a kampani ina.

Kumapeto kwa miyezi itatu, magawo a anagulitsidwa ndi ndalama 0.1%,
Ndi 10 rubles

yemweyo 10 miliyoni. rubles chabwezedwa kwa munthu.

Zinagwa limagwirira wa wotuluka ndi kuyeza chimodzi chokha
kuchuluka - chiphaso cha rubles 10 zikwi ..

Komabe, mwini deta sadzatha kudziwa kuti
kampaniyo anachita ntchito yaikulu. Ndipo ngakhale kwambiri sadzatha kupenda
Mwachangu wa ndikupeleka. Kodi utsogoleri mu chofuna mwini kuchita.
Mwina mtengo msika wa magawo kwenikweni ananyamuka miyezi 3 more
kuposa 0.1%. Lipoti pang'ono wotaya informativeness

The mwayi wakuti wa FDR latsopano ndi yankho ku vuto la chinyezimiro
apangidwe mmene zizindikiro zotsatirazi:

• 
  kuchuluka kwa mtengo anawonjezera msonkho,
  zolipidwa kapena monga gawo malipiro a kampani;
• 
  malipiro pa zimenezi ntchito ndi bungwe
  Mapangano pamene kampani zimene mmalo mwa munthu wina;
• 
  malipiro refundable ndi zofunikira
  ntchito zoyendera.

Pomaliza, tikuona kuti pakati pa PBU23 chomwecho / 2011 ndi IFRS (IAS) 7, pali kufanana koposa kusiyana. ndipo
Ndi chinthu chenicheni kwa owerenga statement a chuma. Tsopano
mawu zinakonzedwa ndi makampani Russian, lidzakhala lilipo kuti ndizindikire
abwenzi ena ndi ndalama. zachuma Russian simudzavutika
motsogozedwa pokonza mfundo otaya ndalama, zikomo
bwino ndi woyenera kupereka muyezo, lotengeka ndi zitsanzo zake.

Choncho, ife kuona phindu lenileni la mgwirizano
Russian ndi mayiko mfundo mlandu kukhala
kuika dzi makampani wakunja
inversor.