Ukusebenzisa i index ixabiso umlimi ukuba nokuvavanywa ngokutsha ezingahambisekiyo

Accrual wamaxabiso of ezingahambisekiyo ngoku isihloko kakhulu zithandwa kwiiforam ezahlukeneyo, abathathi-nxaxheba aba abezoqoqosho, mali, zizigqeba zoshishino. Inzala yeengcali ezininzi kule ngxoxo yathi yayondelelana wachaza iindlela ezintsha retooling kwamaziko emveliso kunye nokufezekisa zabelo zemibutho kufuneka asebenzise izixhobo ophezulu, ekhumbula kungekuphela nje ixesha banxibe yayo, kodwa isantya iphelelwe yokuziphatha. Le ngxoxo ibonisa umgaqo-nkqubo omtsha uphelelo ngenxa nje kuphela i-technical re-izixhobo kwizikhundla zemveliso, kodwa imiba zoqoqosho zale mihla, njengoko iindlela kwamaxabiso, ubuchule zemali kunye notyalo-mali, irhafu kunye neminye imiba ebalulekileyo imisebenzi yezoqoqosho kwamashishini.

Ukudalwa indlela ephumelelayo ukuba kut- kwezixhobo yemveliso ayikho kuyenzeka, ukuba ukuthathela ingqalelo ukukhula kubavelisi index ixabiso izixhobo ezinxulumene. Ukunyuka kwamaxabiso nezixhobo zemveliso ngenxa yezizathu eziliqela, phakathi apho Sinokuchaza njenge iinkqubo priskhodyaschie esisigxina ukunciphisa iindleko lwemali kazwelonke, kwaye ezinxulumene kwamaxabiso nokunyuka kwamaxabiso izixhobo ngenxa yokusebenzisa ophezulu umgangatho walo, iyahlala utshintsho ukuya kwisizukulwana esitsha zobugcisa. Oku, ngokuqinisekileyo, kuba sisithintelo prizvodstva ingeniso, njengoko ixabiso izixhobo ezitsha ukuba mkhulu ngakumbi isixa lokuyimfihlo ebalwe phezu ubomi luncedo-asethi ezisisigxina ukuba lilahlwe. ukuvuselela kwangethuba ezingahambisekiyo zombutho kungabonwa ngeendlela ezahlukeneyo.

Avamise kakhulu igqalwa ukutsala enabela evela ngaphandle ngohlobo-mboleko, utyalo-mali, kunye umba lwezabelo. Nangona kunjalo, le ndlela ayinikeli ngokupheleleyo isisombululo sengxaki yokuba wemvula kwezibonelelo zemali, kodwa kunoko, unako ukusombulula le ngxaki kwixesha elizayo xa kufika ixesha lokuba ukuhlangabezana nezibophelelo ukuba amatyala okanye kubatyali-mali. Kuyanceda ukuba ukukhumbula nesizathu ezibangele ukuba isibheno kwimithombo yangaphandle imali - index ixabiso umvelisi. Kwezi meko, lo mkhuba ukuboleka okanye utyalo-mali kuyimfuneko uhlaziyo ngamaxesha-asethi zezithuthi unokuba ezingapheliyo kwaye kuchaphazela ngokungalunganga impumelelo yomsebenzi mbutho.

Phantsi kwezi meko, amashishini kuyacetyiswa ukunikela ingqalelo icandelo kwenzaliso yengeniso yentengiso, owenza uphelelo. Ingakumbi into yokuba ukukhula isigxina umthamo unga nciphisa ngokubaluleka imfuno inxaxheba mali wesithathu-iqela ukuphuculwa kwezixhobo kwimveliso. imali ukwehla ethe eya akhawunti yenkampani njengenxalenye ixabiso zeemvelo zithengiswe. Ixabiso spikes kunokukuchaphazela kakubi ukuthengwa kwempahla, ngoko le ndlela uthatha ukuba lentelekelelo malunga ithuba ekuqondeni iimveliso. Le isiseko somthetho ukuphunyezwa kwale umlinganiselo le "Guidelines for accounting-asethi ezisisigxina", kuba sisihlomelo Order of RF Ministry of №91n Finance ngu 13. 10. 2003 (Guidelines). Umzekelo, umhlathi 41 xwebhu uchaza nokuvavanywa ngokutsha ezingahambisekiyo njengendlela ukuyicamagushela emakethe yabo kunye nexabiso ncwadi.

Vandlakanyo lutsha ikuvumela ukuba ukubalelana nenyani, kunye nokwehla. Ukusebenza vandlakanyo lutsha kakhulu kumiselwa ubunyani lokuqala le-asethi. ulwazi Part - ixabiso kwi kwisiqalo, accrual wamaxabiso - ziqulethwe accounting ahlanganisa. Kodwa ke, i yangoku (replacement) ixabiso zingafunyanwa kuphela ingcali. Ukuvandlakan kudla sijongene neengxaki ngenxa eziliqela - iindleko eziphezulu ezi nkonzo kunye nokunqongophala appraisers amanqindi zibanga kolu hlobo impahla. Kwelinye icala, kunzima okwangoku ukufumana iingxelo zamanani equlathe nokungazinzi kwamaxabiso abenzi izixhobo. Ezi data kuvumela ukubala ngokuzimeleyo isalathisi ixabiso umlimi kunye nokudala kwi ineziseko zayo ubuchule uviwo, ukusetyenziswa leyo phakathi ndifane mbutho echaphazelekayo.

isiseko Methodological yophuhliso kunokuba umgaqo mzekeliso. Isalathisi Ixabiso labavelisi yenza kube lula ukubala kanye ixabiso ngexabiso lokuqala ngokutsha into igazi. Kulo mzekelo, eli cala kufuneka sihlolwe kakhulu nesinokuba igalelo kumalungiselelo source vula isalathisi amaxabiso ezifundiswa ngamaziko ingcali kushishino. Ngaphezu koko, oko kumiselwa ixabiso lixabiso ukuba kwakuya eliqokelelweyo kwithuba ukususela kumhla lokugunyazisa izixhobo kwakho ngenxa yokuba ixabiso elitsha ixabiso lemarike into. Kubalulekile ukuba zonke ezi izibalo angazange agungqe kuyo - ubomi inkonzo, olwalumiselwe kwi kokugunyaziswa izixhobo, kunye nendlela iintlawulo ukuphelwa lixabiso kubonelelwe kuMgaqo-nkqubo yobalo lenkampani-asethi esiqingqiweyo qela. Ngokucacileyo, wawubona ukuba ixabiso lemarike ixabiso lokuqala kunye nenani zovavanyo uphelelo uyakwazi ukubona ixabiso lemarike nezixhobo zemveliso.