Te Huinga o ngā Paerewa Kaute o te Ao
Ko te huihuinga o ngā paerewa kaute o te ao ko te tukanga o te whakataurite i ngā ture, ngā mātāpono, me ngā mahi pūrongo pūtea puta noa i ngā whenua kia mōhio ai ngā kaiwhakamahi o te ao ki ngā tauākī pūtea, kia whakatauritea, kia whakawhirinakihia hoki. I tēnei wā o te tere o te neke o ngā rerenga pūtea, kāore ngā kamupene e mahi ana i roto i ngā rohe ā-rohe anake. Ka taea e ngā kaipupuri moni te hoko hea i roto i ngā kamupene i ētahi atu whenua i roto i ngā hēkona, ka putea ngā kaituku nama i ngā kaupapa puta noa i ngā mana whakahaere, ā, ka whakarite ngā kamupene o te ao i ngā pūrongo pūtea mō ngā kaiwhakahaere maha. Nā tēnei āhuatanga ka hiahiatia he "reo kaute" ōrite ake - ka waiho te huihuinga hei take rautaki mō ngā pakihi, ngā kaiwhakahaere, me te umanga kaute.
Whakamāramatanga me te Papamuri
Ko te tikanga whānui, ko te whakakotahitanga ko te whakatata atu i ngā paerewa kaute ā-motu ki ngā paerewa o te ao, inā koa ko ngā Paerewa Pūrongo Pūtea o te Ao (IFRS) i whakaputaina e te Poari Paerewa Kaute o te Ao (IASB). He rerekē te whakakotahitanga mai i te whakamahi katoa. Ko te whakamahi katoa ko te tikanga ka whakamahia e te whenua te IFRS i tōna āhua o nāianei, engari ko te whakakotahitanga ka taea te whakarerekē haere, te whakakore i ngā rerekētanga, me ngā huringa ki ngā paerewa ā-rohe kia tata ake ai te hangai ki te IFRS.
Kua kaha ake te akiaki mō te whakakotahitanga mai i te aranga ake o te ao ōhanga i te mutunga o te rautau 20. Nā ngā raruraru pūtea, ngā hē o te kaute, me ngā tono mō te māramatanga kua tere ake te hiahia mō ngā whakahoutanga i roto i ngā paerewa pūrongo. He tokomaha e mōhio ana he nui te utu mō ngā paerewa rerekē: me whakarite e ngā kamupene ngā whakatikatika tauākī pūtea , he uaua ki ngā kaipupuri moni te whakataurite i te mahi a te kamupene puta noa i ngā rohe, ā, he wero kei mua i ngā kaiwhakahaere te tirotiro i ngā hinonga e mahi ana i te ao.
He aha te take e hiahiatia ai te whakakotahitanga?
He maha ngā take matua e kiia ai he mea nui te whakakotahitanga o ngā paerewa kaute o te ao.
Tuatahi, whakapai ake i te whakataurite. Me whai raraunga ōrite ngā kaipupuri moni o te ao hei aromatawai i te mōrearea me te hokinga mai. Mena ka ripoatahia e ngā kamupene ngā rawa, ngā nama, ngā moni whiwhi, ngā hua rānei mā te whakamahi i ngā mātāpono rerekē, ka pā kino ngā whakataurite, ā, ka taea te tinihanga.
Tuarua, te whakaiti i te utu o te whakapaipai. Ina mārama ake, ina mārama ake hoki ngā pūrongo pūtea ki ngā mākete o te ao, ka heke te koretake o ngā mōhiohio. He maha ngā wā ka hono atu tēnei whakaiti i te mōrearea mōhiohio ki te whakahekenga o ngā reiti hokinga mai e hiahiatia ana e ngā kaipupuri moni, ā, ka heke pea te utu whakapaipai a te kamupene.
Tuatoru, ka āwhina i te urunga atu ki te pūtea puta noa i te rohe. He maha ngā whakawhitinga hea me ngā umanga pūtea e hiahia ana kia rite te pūrongo ki te IFRS, kia ngāwari ai rānei te whakatikatika. Ka āwhina te whakakotahitanga i ngā kamupene e hiahia ana ki te tuku hea, ki te tuku here, ki te kukume rānei i ngā kaipupuri moni o tāwāhi.
Tuawhā, whakapakari i te whakahaere. Kāore ngā paerewa kaute e tū motuhake; e hono ana ki ngā pūnaha whakahaere ā-roto, ngā arotake, me te tutuki i ngā whakaritenga. Mā ngā paerewa kounga, me te whakaaturanga tika, ka tautoko i te kawenga whakahaere, ā, ka whakaiti i te whai wāhitanga mō te whakarerekētanga pūrongo.
IFRS hei Tuaka Huinga
He maha ngā wā ka noho ko te IFRS hei pokapū huihuinga nā te mea kua whānuitia te whakamahi i roto i te maha o ngā whenua. Ko te IFRS e ahu mai ana i ngā mātāpono, e aro nui ana ki ngā mātāpono me te hiranga ōhanga o ngā whakawhitiwhitinga, kaua ki tētahi rārangi taipitopito o ngā ture. Mā tēnei ka taea te hopu i ngā āhuatanga pakihi uaua, engari me nui ake te whakaaro ngaio mai i ngā kaiwhakahaere me ngā kaitātari.
Ko ētahi o ngā wāhanga o te IFRS e arotahi ana ki te huringa o te huihuinga ko:
– Te mōhiotanga moni whiwhi (hei tauira, IFRS 15) e aro nui ana ki te mōhiotanga i runga i te whakatutukitanga o ngā herenga mahi.
– Ngā taputapu pūtea (IFRS 9) e uru ana ki te whakarōpūtanga o ngā rawa pūtea, te whakahekenga i runga i te mate nama e tumanakohia ana, me te kaute ārai mate.
– Ngā Rīhi (IFRS 16) e whakauru ana i ngā rīhi whakahaere maha ki te pepa toenga mā te whakamana i ngā rawa mana-ki-te-whakamahi me ngā nama rīhi.
– Te uara tika (IFRS 13) e whakatakoto ana i te anga ine uara tika me ngā whakaaturanga e pā ana.
Ngā Wāhanga me ngā Rautaki Whakakotahitanga
Kāore te whakakotahitanga e puta tonu mai i te nuinga o te wā. He maha ngā wāhanga e whaihia ana e ngā whenua, e ngā mana whakahaere paerewa kaute rānei:
1. Tātari āputa: te tautuhi i ngā rerekētanga i waenga i ngā paerewa ā-motu me te IFRS, e pā ana ki te mōhiotanga, te ine, te whakaaturanga me te whakakitenga.
2. Mahere huarahi me ngā kaupapa matua: whakaritea he mahere wā, ka whakatau ko ēhea paerewa e tino hiahiatia ana kia whakatikatikahia i runga i te pānga me te rite o te ahumahi.
3. Te whakaputanga o ngā paerewa hou, kua whakahoutia rānei: ka whakahoutia ngā paerewa kaute ā-motu kia tata ake ki te IFRS, me ngā whakamārama me ngā aratohu whakawhiti.
4. Te whakawhanaungatanga me te mātauranga: te whakangungu mō ngā kaikaute, ngā kaitātari kaute, ngā kaiwhakahaere ture, me ngā kaiwhakamahi o ngā pūrongo pūtea, tae atu ki ngā mātauranga.
5. Te whakatinanatanga me te aromatawai: ā, i muri i te whakatinanatanga i te mara, ka aromatawaihia ngā arai, tae atu ki te rite o te pūnaha mōhiohio kaute me te kounga arotake.
I roto i te mahi, me whai whakaaro te rautaki whakakotahi ki te hanganga ōhanga, ki ngā āhuatanga o te mākete whakapaipai, ki ngā taumata tutuki i ngā whakaritenga taake, me te kaha o te umanga kaute i ia whenua.
Ngā Wero i roto i te Tukanga Whakakotahitanga
Ahakoa ōna painga nui, he uaua tonu ngā wero mō te whakakotahitanga.
Tuatahi, ko ngā rerekētanga o ngā taiao ture me ngā taiao whakahaere. He rerekē ngā huarahi a ngā whenua he rerekē ngā pūnaha ture ki te pūrongo pūtea me te whakamana. Ko te whakakotahitanga o ngā paerewa me te kore he tautoko kaha ki te whakamana ka hua ake he "huinga ki runga pepa" engari kāore i te mahi.
Tuarua, te whanaungatanga ki te taake. I roto i te maha o ngā whenua, he hononga tata ngā tauākī pūtea arumoni ki te pūrongo taake. Ko te IFRS, e aro nui ana ki ngā whakatau tata e ahu mai ana i te uara tika, i ngā whakatau tata rānei e ahu mai ana i te tumanako, he rerekē pea i ngā ture taake e ahu mai ana i te tikanga matatika me te whakatutukitanga. Ka puta he hiahia mō te whakatikatika, ā, ka piki ake pea ngā taumahatanga whakahaere.
Tuatoru, te rite o ngā rauemi tangata. E hiahiatia ana e te IFRS he taumata teitei o te whakatau ngaio, te māramatanga ariā, me ngā pūkenga tātari. Ki te kore he whakangungu e tika ana, ka piki ake te mōrearea o te kōrero hē.
Tuawhā, ngā utu whakatinanatanga. Me whakarerekē e ngā kamupene ā rātou pūnaha ERP, ngā tūtohi kaute, ngā kaupapa here kaute, ngā tukanga kati, me ngā mana whakahaere ā-roto. He nui ake ēnei utu mō ngā kamupene iti me te rahi waenga.
Tuarima, te pānga ki ngā tatauranga tauākī pūtea. Ka taea e ngā panonitanga o ngā tikanga whakamana me te ine te whakarerekē i ngā whiwhinga moni, ngā rawa, ngā nama, me ngā ōwehenga pūtea. Nō reira, me whakarerekē pea ngā kawenata nama, ngā aromatawai mahi whakahaere, me ngā whakataunga wehewehenga.
Te Pānga o te Huihuinga ki ngā Kaiwhaiwāhi
Mō ngā kamupene, ka whakarei ake te whakakotahitanga i te mana me te whakatuwhera i te urunga atu ki ngā mākete whakapaipai o te ao, engari me huri ngā tukanga me te ahurea pūrongo. Mō ngā kaipupuri moni me ngā kaitātari, ka māmā ake te whakakotahitanga i ngā whakatairite me te whakawhānui ake i ngā tirohanga haumi. Mō ngā kaitātari kaute, ka piki ake te tono kounga arotake i te mea ka whakamahia pinepinetia te whakatau ngaio, ka hua ake he tuhinga me te whakamātautau uaua ake. Mō ngā kaiwhakahaere, ka āwhina ngā paerewa kua whakaritea ki te ao i te tirotiro, engari me whakawhanake hoki e ngā kaiwhakahaere he aratohu whakatinanatanga me te whakamana whai hua.
I tētahi atu taha, kāore te whakakotahitanga e whakakore aunoa i te mōrearea o te raweketanga. Ka whakatauhia hoki te kounga o te pūrongo e te whakahaere umanga, te pono o te whakahaere, te whai huatanga o te arotake, me te whakamana ture. He mea nui ngā paerewa pai, engari ehara i te mea kotahi anake.
Whakamutunga
Ko te whakakotahitanga o ngā paerewa kaute o te ao he taahiraa nui ki te hanga i tētahi pūnaha pūrongo pūtea e mārama ana, e rite ana, e whakawhirinakihia ana hoki e te mākete o te ao. Mā te whai i te IFRS, ka nui ake ngā whai wāhitanga a ngā kamupene ki te uru atu ki ngā pūtea o te ao, ā, ka whiwhi ngā kaipupuri moni i ngā mōhiohio ōrite ake mō te whakatau kaupapa. Heoi, me whai whakaritenga ture, rauemi tangata, pūnaha mōhiohio, me ngā utu whakatinanatanga nui tēnei tukanga.
Ko te angitu o te whakakotahitanga e whakawhirinaki ana ki te taurite i waenga i te whakataurite i ngā paerewa ki ngā hiahia o te rohe me te whakapau kaha o ngā kaipupuri katoa ki te whakapai ake i te kounga o te pūrongo. I roto i te ao pakihi e hono haere ana, ehara te whakakotahitanga i te kaupapa kaute hangarau noa iho, engari he rautaki ā-motu me te rautaki umanga mō te whakataetae i roto i te ōhanga o te ao.
