IFRS - he aha te mea te reira? paerewa pūrongo IFRS

E ai ki te raraunga e pā ana, i roto i 2015, ka hei te whakataki o ture whakahauanga pērā i International Pürongo Pütea Paerewa kāwai motuhake. Nuinga o ngā wā e taea e kitea e koe he whakarāpopototanga o te ariā - IFRS.

Ka hāngai ēnei ki ngā kāwai:

• Kaiuru ngaio o te mākete kararehe;
• whakawhitinga koloa;
• moni penihana kāwanatanga;
• whakawātea kamupene;
• moni tika haumi;
• whakahaere i te whakahaere o nga kāwai i runga ake.

Hanga ana te reira tikanga ki te tīmata ki te pātai: "? IFRS - he aha te mea te reira". tu ana tēnei ariā mō tuhinga motuhake matatini, paerewa atu pū e ai te ture o te tikanga mo te hanganga o ngä tauäkï pütea, e he noa e wātea ana ki ngā kaiwhakamahi o waho.

IFRS ki te pūnaha kaute Russian

Tuatahi o te katoa i reira he rerekētanga i roto i te mōhiohio mutunga-kaiwhakamahi, e ngā te whika kaute e hāngai ana, whakarōpū rite ki te paerewa i runga ake. I roto i ngā, e hāngai ana te tauira Russian i i kāwanatanga me tatauranga, a ao - ki pūtea, kamupene me ngā pūtahi pūtea. Ka rite ki te putanga, te rerekētanga ki te faatura ki ona ngākau nuitanga e hāngai ana, me ngā hiahia i roto i te mōhiohio pūtea puta parau tumu rite rerekē i runga i nei hāngai ko te tikanga o te hanganga o enei tauākī pūtea.

Na, kia mohio ki te whakahaere tikanga i roto i manakohia o IFRS matua ki te pā ki te ihirangi o te whakaaturanga o te mōhiohio whakahuatia i mua. A paraparau e pā ana ki te pūnaha kaute Russian, tēnei wā tino maha mahue.

pea te tauira mahi he āhuatanga i roto i nei whakaaro i te RAS nga hea e hiahia ana wahi o te whakapaipai te kamupene o, engari i roto i te pā ana ki to ratou natura ōhanga i reira he torutoru rawa ngā āhuatanga motuhake o te here. I raro i IFRS, he nui i roto i te tikanga e kore e ki te whakaata ratou i roto i te tika enei āhuatanga.

Ko te whakaaro o te whakataki o IFRS i te hinonga Russian

I roto i te tikanga ki te hanga i āta kite ai, e mārama ki ngā kaiwhakamahi o whenua rerekē, te tauākī pūtea, kua whakaurua paerewa o te ao. Ratou whāinga ko te ki te whakakotahi tenei haaputuraa matatini o ngā tuhinga me te whakaratonga o ngā raraunga i runga i nga mahi o tetahi kamupene.

He ki te whakarato i tētahi rārangi o ngā tuhinga e tautuhi i te tauākī pūtea. e hāngai IFRS i te whakakotahitanga o ratou tikanga whanaunga o e fakatupú, ara:

• taurite rau;
• Pūrongo i runga i te rere moni ;
• te pai me te mate pūkete;
• tauākī o huringa i roto i te te tika atu whakawhitinga o tenei takotoranga ranei;
• kaupapa here kaute.

Āpiti atu ki te pūrongo i runga-whakahuatia o te hinonga taea te hanga e, me etahi arotake mo te kaiārahi o taua whakaatu moni o te kamupene.

IFRS - he aha te mea te reira?

rite te huinga etahi o ngā tuhinga ngā nga mea timatanga e whai ake titiro tenei pūnaha kaute:

• Preface ki te tikanga i raro i ngā paerewa whakaaro;
• whakamārama o te mau parau tumu o te faaineineraa, me te ahua o tenei momo o te pūrongo, i te meka te ariā o IFRS;
• paerewa me te kaiwhakaatu e pā ana ki ēnei tuhinga.

Ia o ēnei tuhinga he ona ake faufaa, engari kua whakamahia te reira i anake i roto i ngā ki ētahi atu huānga. Ko te kupu, i te rārangi o mua tohua te auraa e IAS - paerewa, ia o nei kua tino kī hanganga.

āhuatanga pū o te pūnaha whakaaro o paerewa kaute

whakaturia ratou nga ture e whakatau i te tikanga o te wetemunatanga o whakawhitinga takitahi i roto i te whakatinanatanga o te mahi matua o te kamupene, ā, e kitea i roto i te tauākī pūtea.

He mea nui ki te mōhio e te paerewa tangohia e te mana e hāngai ana tae noa ki 2001, ka karanga International Paerewa Kaute ranei te IAS whakarāpopototanga, a ka, i 2001, - International Financial Reporting Standards, acronym e kua te tuhituhi - IFRS.

paerewa ngā i runga

Key IFRS, whakawhanakehia te aroaro o 2001, ngā:

1. "Whakaaturanga o ngä Tauäkï Pütea» (IAS № 1).
2. "Stocks» (IAS № 2).
3. "Tauākī rere ukauka» (IAS № 7).
4. "Huringa Kaute kaupapa here i roto i whakatau tata kaute, me te hapa» (IAS № 8).
5. "Events i muri i te rā whārangi toenga» (IAS № 10).
6. "Kirimana Construction» (IAS № 11).
7. 7. "Takoha Income» (IAS №12).
8. 8. "taviri pūrongo» (IAS №14).
9. 9. "Āhuatanga» (IAS №16).
10. "Rent» (IAS № 17).
11. "Taake» (AS № 18).
12. "Hua Kaimahi» (IAS № 19).
13. "Kaute hoki Karaati me te Whāki o āwhina Kāwanatanga» Kāwanatanga (IAS № 20).
14. "Mana o huringa i roto i te reiti whakawhiti» (IAS № 21).
15. "Utu Te tono» (IAS № 23).
16. "Whāki» (IAS № 24).
17. "(Mahere penihana) Kaute me te Pūrongo i te penihana» (IAS № 26).
18. "Whakatopu me motuhake tauākī pūtea» (IAS № 27).
19. "Investments i roto i hoa» (IAS № 28).
20. "Tauākī Pūtea hyperinflation» (IAS № 29).
21. "Whakaaturanga i roto i nga Tauākī Pūtea o Banks, a rite Institutions pūtea» (IAS № 30).
22. "Paanga hoki Joint Ventures» (IAS № 31).
23. "Instruments pūtea - Whāki me Whakaaturanga" (IAS № 32).
24. "Profit ia share» (IAS № 33).
25. "Interim tauākī pūtea» (IAS № 34).
26. "Waimaerotanga» (IAS № 36).
27. "Provisions, Taunaha me Rawa» (IAS № 37).
28. "Ngä taonga të whäwhäria» (IAS № 37).
29. "Instruments pūtea - (№ IAS 39) Whakaaetanga me Measurement».
30. "Investment Āhuatanga» (IAS № 40).
31. "Agricultural» (IAS № 41).

International Paerewa Whakatakoto Pürongo Pütea

Ko te rārangi o ngā paerewa i raro i te pūnaha whakaarohia kaute i tohua i roto i te 2001, ko e whai ake:

1. "(№ IFRS 1) Adoption o International Paerewa Whakatakoto Pürongo Pütea».
2. "E hāngai ana Share-utu» (IFRS № 2).
3. "(№ IFRS 3) Whakakotahi o».
4. "Kirimana Insurance» (IFRS № 4).
5. "Hua Non-o nāianei Held mō te Sale me mutu Mahi» (IFRS № 5).
6. "Torotoro haere me te aro mātai o ngā rauemi kohuke» (IFRS № 6).

tohua te tau o nāianei i raro whakaarohia ki te pā ki te pūnaha kaute?

Mai i ngā mātāpuna e pā ana, ka mohiotia ai e pā ana ki te hihiko o te rōrahi whakamutunga o IFRS i 2014, he te taitara o "Ko e Tohi Whero". Kei te reira i ngā ture ki runga ki kaute ao, tae atu te hunga e ka haere mai i muri i Kohitātea 1 o te tau o nāianei ki te kaha. ngā tētahi tauira te whakatikatika ki te paerewa iwa, ka karanga "Instruments pūtea", tangohia i roto i te 2001. Ano, i reira e rua huinga o huringa ā-tau e pā ana ki a IFRS IFRS 2011-2013 me 2010-2012, tetahi tikanga o te utunga, te kaupapa ture o te IFRS Foundation, he mahere āmiki mahi.

He aha te pai ko tenei pūnaha aroturuki?

I roto i te tikanga ki te hanga i te matau i te ao tauäkï pütea paerewa, ka kia tino taonga i roto i te tautururaa IFRS.

Ko reira ki te whakarato i te maha o ngā painga o te pūnaha kaute e taea te interfaced ki nga mahi o te kaupapa e whai ake nei:

1. kaitätari pūtea, pūtea, mai te mea te reira e tika ana ki te marama, te māramatanga, tika, me te uara utu o raro.
2. Kamupene no te moni iti i runga i mehua ki te kukume haumi, i reira te mea he pūnaha kotahi o te kaute, kahore he hiahia ki te fehoanaki te mōhiohio pūtea, te tikanga o rua te kaute ā-me waho.
3. Ngā kaitātari kaute: e tika ana ki te meka i reira he taurite i roto i te faufaa te mau parau tumu o te kaute, e taea ki te tango i tetahi wahi i roto i te whakatamarikitanga o paerewa e tika ana, kawea atu whakangungu nui-tauine.
4. Ngā ratou enei paerewa - e tika ana ki te meka i he he faingamālie nui ki te whakawhiti ngā wheako, te pūtake mō ngā paerewa motu heke mai, me te pūtahitanga o ngā tenei.

te runga ake tauturu kotahi ano katoa ki te whakahoki i te pātai: "? IFRS - he aha te mea te reira"

Me pēhea te ki te maeneene i te whakawhitinga ki a IFRS?

Hei ngā te whāinga o te whakahou e whai ake nei:

1. Accountants whakangungua ki te taumata o te matauranga ngaio o nga taketake o te pūnaha kaute i raro i te whakaaro.
2. Whakapakari i nga hinengaro o te feia faatere pakihi, he tūturu moni i roto i te whakarato o te mōhiohio pono, me te whāinga.
3. Ko te puta ke whakamutunga o te mahi kaute mo te takoha, pūtea, me te whakahaere.

meinga te faufaa o te whakawhitinga e te meka e te IFRS - paerewa e ko te ngātahitia i waenganui i ngā pūnaha kaute nui o te ao.

Ko te painga o te whakahou kaute mō kamupene huri noa te ao

Reviews te tauākī pūtea kia IFRS whakahaere kamupene i whenua rerekē te uru ki ngā mākete whakapaipai-ao te piha haapiiraa, a ka nui ake i te taurite tonu o te kōrero, ki te hanga i taua mea atu mārama ki te ao i waho.

Tüturu, ka taea ki te korero i te reo kotahi me ratou ritenga ke, me te ki te whakakaha i ona tūranga pakihi i roto i te hokohoko ke i roto i ngā o te taurite o ona kaha kamupene Russian me e ka waiho wātea ki te tirohanga maha o hokohoko whakapaipai ao.

Ko te kupu whakataki o IFRS i te whai pānga pai ki runga ki te kounga o te kaute whakahaere, i roto i ngā tona hua, me te whai wāhi ki te whakahou o ngā pūnaha mōhiohio me te hihiri ngā kaimahi.

Haunga te attraction o whakapaipai ke i waho te tauākī pūtea rite i roto i te runga i IFRS, mo te momeniti te nuinga i whakaware. Aita e hi'oraa e, te meatanga e rānei ki te awhina o pareparenga Western, rānei mā te tomo i te mākete kararehe, ko wai te mea ki waho, ranei haumi tūmataiti i ki waho. Tauākī rite i roto i te runga ki RAS, pea pūtea ke e pea ka kore e matau. Na me tango e koe te tiaki o te faaineineraa o ngä tauäkï pütea, IFRS whakaritea.

E mōhio o te meka e i roto i te heke mai tata, ka kia whakawhitia paerewa o te ao ki te mana o motu Kamupene. No te umanga maha, te pūrongo i runga i IFRS e hiahiatia ana i tenei ra i roto i te tikanga ki te whakarato i te painga whakataetae nui i te kukume rauemi i roto i ngā mākete ao pērā loans rite here, taurewa, he hetikuota ranei.

Ko te kupu, e tauturu katoa o te runga ake ki te mahino i taipitopito atu te pātai: "? IFRS - he aha te mea te reira"