Chart of akhawunti ku IFRS.

Phantsi icebo akhawunti ithetha inkqubo akhawunti (nganye oluthathela ingqalelo cash flow), enza indima ukwazisa malunga nesimo nendlela enabela entlanganweni.

Kuxhomekeka iingxaki inkampani, ekhethiweyo itshati othile akhawunti accounting. Oku kucingwa ukuba sisisombululo kakhulu yimpumelelo eyenza kube lula ukufumana esona sixa sikhulu ulwazi luncedo evela data vetshe ikwiingxelo zemali. Isicwangciso -akhawunti of accounting ixhomekeke nkcukacha zoshishino (imibutho insurance, amaziko ezemali, ingxowa-mali yomhlala-phantsi, amashishini amancinane), yaye ngokuxhomekeke esezantsi ephambili (ulawulo mzekelo, irhafu kunye neendidi accounting ngamazwe). Kwakhona, kukho ezinye amanqanaba yokuhlelwa yezicwangciso lokuhambisa kunokwenzeka. Namhlanje siza kukhe sithethe ngayo logama nje amila kwilizwe lethu phantsi igama IFRS. ebizwa-Ngoko ke inkqubo yehlabathi ingxelo zemali kuye kwaqatshelwa ngokusemthethweni yi-Russian Federation ngokungqinelana neSigqibo lukaRhulumente ekupheleni kukaFebruwari 2011 phantsi inani 107. Kucacile ukuze sikuzuze ukwenziwa esi sigqibo enxulumene Ukuvuma WTO, ukukhuthaza kukuwohloka imida yezoqoqosho. Olu hlobo akhawunti ziya kuba luncedo ukuba umphicothi-zincwadi okanye leyo mali ukhetha ukuhlalutya ulwazi malunga omnye okanye komnye umbutho angaphandle ukwenzela ukuthenga izibambiso. Kwi-West, ukusetyenziswa IFRS kwiinkampani zoluntu, isixokelelwano uthathwa ukuba umgangatho. Nangona kunjalo, i-US usafuna ngokubanzi isetyenziswa nezinga lendawo - US GAAP. Kodwa ukususela ngo-2010 iinkampani ezininzi enkulu osebenza ngomlinganiselo bezizwe ngezizwe, kunikwa iingxelo ngefomathi entsha. Ukwahlula LAS phantsi isiqu IFRS (1 ukuya ku-8), IAS (41 yokwahluka oluba) kunye IFRIC (uchaza ukusetyenziswa kwemigangatho zangaphambili). Nganye imele umyalelo lokunika ingxelo isebe zemali.

I "olunyulu" itshati esichaziweyo iiakhawunti ngokuhambelana nemigangatho yezizwe uxanduva ayikho, ekubeni naye ngokwakhe wabeka kwemigangatho lujolise kuphela phezu kweengxelo lula abatyali-mali, kunye nemigaqo elula. Nangona kunjalo, izibonelelo ezininzi ukuze kube lula mali wapapasha isicwangciso ukusebenza kwee-akhawunti, ingaguqulwa IFRS.

Elungiswe imigangatho emininzi yamazwe ngamazwe ingxelo yezemali, ukuphuculwa itshati ye-akhawunti, ngokufuthi waphinda ingxelo emibini. Le ngxelo zengeniso ngokubanzi kunye kwingxelo yobume bemali. Esi sakhiwo ivumela ukufumana parameters zemali ezingundoqo kwiingxelo zemali ekuthiwa ngoku. Le ndlela yenza kube lula ukuba kunikwe ingxelo ngayo onke amanqaku malunga kwindawo yemali zengeniso ngokubanzi. Ngenxa yoko,-mali, nokuba nolwazi befunda ulawulo ngemali ukufumanisa impembelelo imisebenzi eyenziweyo kwi-akhawunti ye-Organisation, kwakunye neendlela elizayo.

Kufuneka kuqatshelwe ukuba IFRS ayikho yingqokelela imithetho engqongqo elawula itshati ingxelo akhawunti, kwaye inkqubo ingxelo bhetyebhetye lusekelwe kwiinqobo ezimbini kuphela.

1. I ekuthiwa-accrual basis, elithetha obonakalisa imisebenzi apho yenzeka. Akuyi kuvunyelwa ukuba ukubhala intshayelelo emva kokuba irisithi okanye intlawulo. Oku kuthetha ukuba zonke iintengiselwano abhalwe ngexesha xa kungenwa (kweli xesha). Ulandela le ndlela yenza kube lula ukuba umphicothi-zincwadi, mali okanye umphathi ukufumana ulwazi malunga zonke iirisithi zemali kunye namatyala, kwaye kwithuba elide, evumela ukuqikelela iziphumo zemisebenzi kangangexesha elithile. Ukuba ethile inxalenye imali ayifumanekanga, ngoko ke uqeqesho wenziwa ukusetyenziswa lungiselelo lwamatyala amabi.

2. Umgaqo ukuqhubeka msebenzi. Kwingcinga yokuba inkampani iza kuqhubeka ukusebenza kwikota kufutshane. Kwaye ngenxa yokuba ulawulo,-zabelo okanye yekomiti echaphazelekayo abawazanga loo nkampani yimali, impahla zenkampani, ehamba IFRS imigangatho ingxelo alisayi kuwathathela ngqalelo iindleko yimali. Ngamanye amazwi le nkampani kufuneka zilungiselelwe kwisiseko eyahlukileyo, ekufuneka ivezwe.