Chati nhoroondo kuna IFRS.

Pasi hurongwa munhoroondo kunoreva kwegadziriro nhoroondo (chimwe nechimwe anofunga mari aibuda), kuita basa achizivisa pamusoro mamiriro uye mirayiridzo Rwako zvemari musangano.

Zvichienderana zvinetso kambani, akasarudza chimwe chati maakaundi ndizvidavirire. Zvinonzi kuonekwa anobudirira zvikuru mhinduro inoita kuti zvibvire kuti vawane kunonyanyisa uwandu anobatsira mashoko kubva Data zviri mitsara mari. Urongwa nenhoroondo rokuzvidavirira kunoenderana chaizvo ari indasitiri (masangano inishuwarenzi, mari masangano, mudyandigere Fund, madiki), uye zvichienderana yokutanga subsystem (nyaya zvakanaka, mutero uye dzakawanda chizvidavirire mhando). Uyewo, pane dzimwe kwevari kupatsanura pangava Billing zvirongwa. Nhasi tichataura pamusoro bedzi isingawanzowanikwi chakajairika kuti nyika yedu pasi zita IFRS. Vanonzi dzakawanda hurongwa zvemari nhau vave pamutemo ne Russian Federation maererano Hurumende Resolution pakupera February 2011 pasi nhamba 107. Zviri pachena kuti kuitwa sarudzo iyi yakabatana accession kuna WTO, kusimudzira Kuparara kumiganhu zvoupfumi. Iyi mhando nhoroondo richava rinokosha kuti wevanoongorora akaunzi kana investor anosarudza kuongorora ruzivo pamusoro mumwe kana mumwe sangano vatorwa nokuda kutenga kuchengetedzeka. KuMadokero, kushandiswa IFRS nokuda paruzhinji makambani, kuti hurongwa anoonekwa kuti mureza. Zvisinei, US richiri kushandiswa nevakawanda vemunzvimbo mitemo - US GAAP. Asi kubva 2010 makambani makuru akawanda uchishanda pasi transnational scale, vakapiwa mishumo pamanyorerwo itsva. Kusiyanisa IAS pasi rokuti IFRS (1 kusvika 8), IAS (41 of kushanduka iyo iripo) uye IFRIC (haareururi kushandiswa yapfuura mitemo). Mumwe inomirira kuraira kuti ukataura zvemari dhipatimendi.

The "wakachena" chati rinorondedzerwa nhoroondo maererano dzakawanda nemitemo kuzvidavirira hakuwaniki, sezvo iye pachake akaratidza zvinodiwa dzirambe chete pamusoro mashoko kuti zvivanakire makambani, uye zviri nyore zvinotaurwa. Zvisinei, zvinhu zvizhinji nokuda zvivanakire Accountants akabudisa kushanda hurongwa nenhoroondo, dzakashandisa IFRS.

Vakazvigadzirirwa vakawanda dzomunyika mitemo mari nhau, nani chati nenhoroondo, kazhinji anodzokorora maviri mushumo huru. Mashoko aya nzwisisika mari uye mashoko zvemari chinzvimbo. mamiriro Izvi zvinobvumira kuwana zvinhu zvemari parameters mune dzinonzi mashoko mari iyezvino. Izvi zvinoita kuti azvidavirire nokuda dzose nyaya pamusoro mari nzvimbo uye nzwisisika mari. Saka, imwe investor ane kunyange kwokubatira ruzivo zvemari utariri anogona kuona matambudziko kushanda kunze pamusoro kwenhoroondo Organization, uyewo ramangwana kuitika.

Zvinofanira kucherechedzwa kuti IFRS haisi dzakaunganidzwa vanachandagwinyira mitemo yacho chizvidavirire chati nenhoroondo, uye kusanduka nhau mamiriro tichishandisa zvinotaurwa maviri chete.

1. inonzi accrual hwaro, kureva kupangidza remapazi panguva neakatanga. It haabvumirwi kunyora sumo pashure risiti kana muripo. Izvi zvinoreva kuti kwema zvose zvinonyorwa panguva vari chakakonzerwa namaneja (iyi). Zvichitevera nzira iyi zvinoita kuti wevanoongorora akaunzi, investor kana maneja kuwana mashoko pamusoro zvose mari pakutengeserana uye munataisireva, uye kwenguva refu, kuti anobvumira kuti kufanotaura migumisiro remapazi kuti imwe nguva. Kana zvimwe chikamu mari isina kugamuchira, zvino kururamiswa inoitwa kushandisa urongwa nokuda kwechikwereti zvakaipa.

2. Pfungwa chamazuva ose basa. Nokufungidzira kuti kambani acharamba akavhiyiwa vari pedo izwi. Uye nokuti basa, kuti shareholders kana kuMudzidzisi komiti vakasaziva kambani kusauka, chekambani yesangano, achitungamirira IFRS kushuma mitemo haazorambi kufungawo liquidation mari. Mune mamwe mashoko ari boka kuva wakagadzirira iri zvakasiyana hwaro, izvo zvinofanira pachena.