IFRS - chii here? IFRS nhau mitemo

Maererano pamutemo data, muna 2015, kuchava kutanga fanira mitemo yakadai International Financial Kushuma Standards chaiwo mhando. Kakawanda unogona kuwana chidimbu mafungiro - IFRS.

Mapoka aya kuchasanganisira:

• Vakwikwidzi Nyanzvi ose pamusika wemari;
• chinokosha exchanges;
• mamiriro mudyandigere mari;
• yokururamisa Makambani;
• Nokutendeka inivhesitimendi mari;
• Dare sangano pamusoro mhando.

Zvine musoro kutange mubvunzo: "? IFRS - chii". Pfungwa iyi inomirira kunzwisisa kushandiswa magwaro, kunyatsoenderana nemwero murau pamusoro nzira nokuda kwezvisikwa mashoko zvemari, izvo pachena kuwanikwa nechitarisiko vanoshandisa.

IFRS kurwisa Russian chizvidavirire hurongwa

Chokutanga pane musiyano pamagumo-User mashoko, izvo zvinosanganisira kuMudzidzisi rokuzvidavirira nemifananidzo, dzikarongwa maererano pamusoro nemitemo. Kunyanya, muenzaniso Russian akanga zvainanga hurumende nhamba, uye munyika dzakawanda - kune makambani, makambani uye zvemari masangano. Somugumisiro, kusiyana noruremekedzo kuti ayo kuyeuka zvido ari mashoko emari ngavauye mazano akasiyana iro kunobva murayiro paumbwe mashoko zvemari izvi.

Saka, iva nechokwadi kuti kutonga nyasha IFRS pakutanga pamwe maererano kuti zviri mharidzo yacho yambotaurwa mashoko. Achitaura pamusoro Russian rokuzvidavirira hurongwa, pari kazhinji akasiya.

A muenzaniso rinoshanda angava mamiriro ezvinhu apo Ras inokurukura nzvimbo migove chikamu chekambani guru, asi zvakaenzana hupfumi hunhu pane chinosiyanisa shoma chaizvo zvinoitwa zvisungo. Under IFRS, izvi zvinhu dzinokosha kuti varege kuratidza navo noumhizha.

Chinangwa pakatanga IFRS ari mabhizimisi Russian

Kuti kuumba zvakakwana akaona uye zvinonzwisisika kuti vanoshandisa kunyika dzakasiyana, mashoko zvemari, vave akasuma mitemo dzakawanda. Chinangwa chavo ndechekuti kubatanidza kunzwisisa ichi muunganidzwa magwaro uye urongwa mashoko pamusoro mabasa chero boka.

Ko kupa mazita zvinyorwa kuti havatsananguri mitsara zvemari. IFRS zvainanga kubatanidzwa kwavo hama kuitira zvakasikwa, anoti:

• Zviyero shisha;
• Report pamusoro mari aibuda ;
• mubereko uye kurasikirwa nhoroondo;
• mashoko kuchinja noumhizha kana zvimwe kwema dzidziso iyi;
• chizvidavirire negwaro.

Pamwe mashoko dzataurwa pamusoro apa kubva zvebhizimisi kunogona kuumbwa uye dzimwe wongororo kuti utungamiriri kuti kuratidzwa mari kambani.

IFRS - chii here?

Izvi chizvidavirire Hurongwa sokunge mumwe akagadzirwa magwaro kuitika zvinotevera zvinhu:

• Musumo kuti zvokudya pasi kukurukurwa mitemo;
• Tsanangudzo dzinokosha rokugadzirira uye chimiro ichi mhando nhau, mune chokwadi pfungwa IFRS;
• mitemo ndokurondedzera mhirikiro MAPEPA izvi.

Mumwe nomumwe magwaro aya ane yayo kukosha, asi rinoshandiswa chete akabatana nevamwe zvinhu. Saka, kubva pasi kare wainyatsotaura zvinoreva kuti IAS - mitemo, imwe neimwe izvo zvachose akataura mamiriro.

Kupindirana kwemuvanzrira wezvirevo nemabviro zvinoumba vaiona ezvinhu chizvidavirire mitemo

Vakagadzika mitemo kuti kuona hurongwa Decryption nomunhu kwema vari Implementation pamusoro makirisito basa wekambani uye zvinoratidzwa zvakataurwa mari.

Zvakakosha kuziva kuti mitemo nevamwe kuMudzidzisi simba kusvikira 2001, unonzi International Accounting Standards kana chidimbu IAS, uye ipapo, kubva 2001, - International Financial Kushuma Standards, Acronym chine kunyora - IFRS.

Huripo mitemo pamusoro

Key IFRS, yakatanga pamberi 2001, zvinosanganisira:

1. "Mharidzo pamusoro Financial Mitsara» (IAS № 1).
2. "Mari» (IAS № 2).
3. "Cash kuyerera mashoko» (IAS № 7).
4. "Accounting Gwaro kuchinja chizvidavirire inofungidzirwa uye kukanganisa» (IAS № 8).
5. "Events pashure pachiyero jira musi» (IAS № 10).
6. "Construction zvibvumirano» (IAS № 11).
7. 7. "Income Mitero» (IAS №12).
8. 8. "chidimbu kushuma» (IAS №14).
9. 9. "Property» (IAS №16).
10. "Rent» (IAS № 17).
11. "Revenue» (AS № 18).
12. "Employee Benefits» (IAS № 19).
13. "Nekurangarira Hurumende Grants uye Kuziviswa Government Assistance» (IAS № 20).
14. "Zvinoitwa kuchinja Exchange» (IAS № 21).
15. "Kukwereta mari» (IAS № 23).
16. "Kubuda pachena» (IAS № 24).
17. "Accounting uye Kushuma kubudikidza mudyandigere (mudyandigere urongwa)» (IAS № 26).
18. "Consolidated uye vakaparadzana mashoko zvemari» (IAS № 27).
19. "Investments shamwari» (IAS № 28).
20. "Financial Mitsara hyperinflation» (IAS № 29).
21. "Disclosures ari Financial Mitsara Banks uye Similar Financial Institutions» (IAS № 30).
22. "Interests muna Joint Ventures» (IAS № 31).
23. "Financial Zviridzwa - Kubuda pachena uye Mharidzo" (IAS № 32).
24. "Profit pa mugove» (IAS № 33).
25. "Zvokungoitawo Mashoko zvemari» (IAS № 34).
26. "Vanotaura» (IAS № 36).
27. "Zvokudya, Contingent munataisireva uye Contingent Zvinhu» (IAS № 37).
28. "Chisingaoneki zvinhu» (IAS № 37).
29. "Financial Instruments - Recognition uye Kuyerwa» (IAS № 39).
30. "Investment Property» (IAS № 40).
31. "Agricultural» (IAS № 41).

International Financial Kushuma Standards

Zvinhu zvinodiwa pasi kukurukurwa chizvidavirire ezvinhu wokurera muna 2001, ndiye sezvinotevera:

1. "Kuitwa International Financial Kushuma Standards» (IFRS № 1).
2. "Share-inobva muripo» (IFRS № 2).
3. "Nenzvimbo» (IFRS № 3).
4. "Insurance zvibvumirano» (IFRS № 4).
5. "Non-iyezvino Zvinhu Inoitwa for Sale uye vakarega Operations» (IFRS № 5).
6. "Chirongwa uye kunyatsoongorora chicherwa zvinhu» (IFRS № 6).

Gore razvino segwapa pasi kukurukurwa navo maererano kuti ndizvidavirire hurongwa?

Kubva pamutemo manyuko, yakasvika pakuzivikanwa pamusoro unoda wokupedzisira Vhoriyamu IFRS muna 2014, vane zita "The Red Book". Rine mitemo dzakawanda ndizvidavirire kusanganisira avo vachaenda simba pashure January 1 yegore ano. Muenzaniso kunobatanidzwa yakabvumira kugadziriswa kwemutemo wekuita kuti rechipfumbamwe mureza, inonzi "Financial Instruments", vakagamuchirwa muna 2001. Uyewo, pane nemhando mbiri negore kuchinja maererano kuna IFRS IFRS 2011-2013 uye 2010-2012, mumwe kududzirwa zvakavakodzera, bumbiro iri IFRS Foundation, uwane basa urongwa.

Ko ichi Tracking hurongwa?

Kuti kuumba hwakarurama dzakawanda nezvinodiwa mashoko zvemari, IFRS achava inokosha mukubatsira.

Zviri kupa wandei zvakanakira ari chizvidavirire ino iyo inogona interfaced pamwe mabasa anotevera nyaya:

1. Financial vanoongorora, vanoita, sezvo imhaka clearness, pachena, kuvimbika, uye kuderedza mutengo ukoshi.
2. Companies nekuti akaderedza mari iri matanho kukwezva mari, pane rakabatana gadziriro rokuzvidavirira, hapana chikonzero anobvumirana ruzivo mari, zvarayirwa zvose womukati uye kwokunze ndizvidavirire.
3. Vaongorori: nokuti pane kufanana mu inokosha misimboti rokuzvidavirira, zvinokwanisika kuti kutora chikamu mune kuitwa mitemo zvakakodzera, akaita pamwero mukuru kurovedza.
4. Developers pachavo zvinodiwa izvi - nokuti kuti ichi chinhu chikuru mukana kuchinjana zvakaitika, hwaro National zvinodiwa yemberi uye convergence kuti aripo.

All pamusoro kunobatsira kamwe zvakare kupindura mubvunzo: "? IFRS - chii"

Sei iti chechetere yezwi IFRS?

Kubatanidza zvinangwa kuchinja ndeinotevera:

1. Kudzidziswa maakaundendi kusvika padanho ruzivo nyanzvi zvinokosha zviri chizvidavirire hurongwa pasi kukurukurwa.
2. Kusimbisa pfungwa yevatungamiriri bhizimisi kunyatsofarira nourongwa mashoko echokwadi uye chinangwa.
3. Kwokupedzisira kusarura rokuzvidavirira mutero, mari uye okutarisira.

Kukosha yezwi anokonzerwa ndechokuti IFRS - zvinodiwa kuti muri nekuyanana pakati zvenyika zvikuru chizvidavirire enyika.

The Kukwezva of chizvidavirire kuchinja nokuda makambani munyika

Anodzokorora mashoko zvemari IFRS anogona kugarwa makambani kubva kunyika dzakasiyana kuwana nyika-kirasi misika makuru uye achawedzera comparability mashoko, kuti zvimwe segirazi kunze nyika.

Zvakananga, makambani Russian vachakwanisa kutaura mutauro mumwe chete wavo dzimwe dzomuzana uye kusimbisa ayo mabhizimisi chinzvimbo pamisika vatorwa panyaya wakaenzana nezvaanogona ayo uye kuti ichava riwanikwe zhinji nemaonero misika guru munyika yose.

Kutanga IFRS vane kubatsirawo nokunaka utariri ndizvidavirire kunyanya nezvibereko zvayo, uyewo kuita kuti kuvandudzwa mashoko gadziriro uye netsvimbo chido.

Kunze kukwezvana vemamwe guta pasina mari mashoko wakagadzirira maererano IFRS, nokuti nguva sezvisina kudziviswa. Hazvina basa, ngazviitwe achaita kana uchibatsirwa Western mabhanga, kana nokupinda pamusika wemari, uyo ari kumwe, kana private mubhizimisi kubva kunze kwenyika. Mashoko wakagadzirira maererano Ras, zvinogona dzimwe vanoita zvimwe rwausingazonzwisisi. Saka ngwarirai kwegadziriro mashoko zvemari, IFRS inodzorwa.

Makambani vanoziva kuti munguva yemberi iri pedyo, mitemo dzakawanda achaiswa kune mamiriro National. For yemakambani zhinji, mishumo maererano IFRS zvaida nhasi kuti kupa kuchikosha yemakwikwi zvinobatsira kuburikidza kukwezva zvinhu mu pamisika dzakawanda zvikwereti zvakadai pazvisungo, zvikwereti, kana IPO.

Saka, zvose zviri pamusoro kunobatsira kunzwisisa zvakadzama mubvunzo: "? IFRS - chii"