Kaute Pūtea E ai ki ngā Paerewa o te Ao
Ko te kaute pūtea te reo pakihi e whakamahia ana hei whakaatu i te āhua pūtea me te mahi a te hinonga. I te pikinga ake o ngā rerenga haumitanga whakawhiti-rohe, kei te piki haere te hiranga o te hiahia mō tētahi "reo" kotahi. Nō reira, kei reira ngā paerewa o te ao hei whakarite kia mārama, kia rite, kia whakawhirinaki hoki ngā kaiwhakamahi o te ao ki ngā pūrongo pūtea—mai i ngā kaipupuri moni me ngā kaituku nama ki ngā kaitātari kaute, ngā kaiwhakahaere, me ngā kaiwhakahaere. E matapakihia ana e tēnei tuhinga te ariā o te kaute pūtea e ai ki ngā paerewa o te ao, tōna anga taketake, ngā mātāpono matua, ngā painga, me ngā wero i roto i tōna whakatinanatanga.
1. He aha ngā Paerewa o te Ao mō te Kaute Pūtea?
Ko ngā paerewa kaute o te ao whānui e whakamahia whānuitia ana ko ngā Paerewa Pūrongo Pūtea o te Ao (IFRS), i whakawhanakehia e te Poari Paerewa Pūkete o te Ao (IASB). E whakamahia ana, e tohua ana rānei ngā IFRS i roto i te maha o ngā whenua hei whakarite i ngā pūrongo pūtea kounga teitei . Ko te whāinga matua o te IFRS he whakaputa i ngā mōhiohio pūtea e:
1. He mea nui mō te whakatau kaupapa ōhanga,
2. Te whakaaturanga pono o ngā āhuatanga ōhanga e puta ana,
3. Ka taea te whakarite i waenga i ngā kamupene me waenga i ngā wā,
4. Ka taea te manatoko, i te wā tika, ā, he ngāwari ki te mārama.
Ehara i te mea he ture kaute hangarau noa iho te IFRS, engari he huinga mātāpono e whakatenatena ana i te tuku pūrongo e ahu mai ana i te hiranga ōhanga kaua i te āhua ture. Mā tēnei ka whakarite kia tukuna ngā whakawhitiwhitinga e ai ki te āhua o te pakihi.
2. Anga Ariā IFRS: Ngā Pūtake o te Pūrongo Pūtea
Kei tua atu i ngā paerewa hangarau IFRS kei reira te Anga Kaupapa, e mahi ana hei aratohu arorau mō te whakawhanake me te whakamārama i ngā paerewa. E whakamārama ana tēnei anga i ngā whāinga, ngā āhuatanga kounga, me ngā huānga o ngā tauākī pūtea.
a. Ngā Whāinga o te Pūrongo Pūtea
Ngā whāinga o ngā pūrongo pūtea he whāinga ki te whakarato i ngā mōhiotanga mō:
– te tūnga pūtea (ngā rawa, ngā nama, ngā hea),
– te mahi pūtea (te moni whiwhi me ngā whakapaunga),
- te rere o te moni,
He mea whai hua tēnei mā ngā kaipupuri moni me ngā kaituku nama ki te aromatawai i ngā tūmanakohanga rerenga moni ā-muri, me te aromatawai hoki i te whakahaere a ngā kaiwhakahaere i ngā rauemi a te kamupene.
b. Ngā Huānga o ngā Pūrongo Pūtea
Ko ngā huānga matua ko:
– Ngā rawa: ngā rauemi e whakahaerehia ana e tētahi hinonga nā runga i ngā kaupapa o mua, ā, e tumanakohia ana ka puta mai ngā painga ōhanga ā muri ake nei.
– Ngā nama: ngā nama o nāianei e puta mai ana i ngā kaupapa o mua, ā, ko te whakataunga o ēnei nama ka puta he rerenga atu o ngā rauemi.
– Te tika: ngā mana e toe ana ki ngā rawa whai muri i te tango i ngā nama.
– Ngā moni whiwhi me ngā whakapaunga: ngā huringa o te hea kāore e puta mai i ngā whakawhitiwhitinga me ngā rangatira.
3. Ngā Mātāpono o te Mōhiotanga me te Ine
He nui te aro o te IFRS ki te wā e mōhiotia ai tētahi tūemi me te āhua o tōna inenga. Ko ngā pātai matua e rua: e tutuki ana te tūemi i te whakamāramatanga o tētahi rawa/nama/moni whiwhi/whakapaunga? ā, he aha te uara tino tika hei pūrongo?
a. Pūtake Ine
Ko ētahi o ngā pūtake ine e whakamahia whānuitia ana:
– Te utu hītori: te uara hoko i te wā i puta ai te tauwhitinga, ka whakatikatikaina mēnā e tika ana (hei tauira, te whakahekenga uara).
– Uara tika: te utu ka riro mai hei hoko i tētahi rawa, ka utua rānei hei whakawhiti i tētahi nama i roto i tētahi tauwhitinga noa i waenga i ngā kaiuru mākete.
– Uara o nāianei: te uara o nāianei o ngā rerenga moni ā muri ake nei kua whakahekehia.
– Uara kupenga ka taea te whakatutuki: te uara ka taea te whiwhi mai i te hokonga o tētahi rawa me te tango i ngā utu mō te otinga/te hokonga.
Ko te whiriwhiri i te pūtake ine ka pāngia e te āhua o te rawa/nama me te hiranga o ngā mōhiohio. Hei tauira, he nui ake te hiranga o ētahi taputapu pūtea ina inehia i te uara tika, engari ko ngā rawa pumau ka inehia mā te whakamahi i te utu hītori me te tauira utu, tauira aromatawai anō rānei.
b. Te Ariā o te Matū i runga ake i te Āhua
Ko tētahi o ngā āhuatanga motuhake o ngā paerewa o te ao ko te arotahi ki te matū ōhanga. Hei tauira, ko tētahi tauwhitinga rīhi e rite ana ki te hoko o tētahi rawa me te pūtea (he rīhi) ka kiia he rawa me he nama, ahakoa he "rīhi" noa iho i raro i te ture.
4. Ngā Wāhanga o ngā Pūrongo Pūtea e ai ki te IFRS
Ngā pūrongo pūtea katoa i te nuinga o te wā kei roto:
1. Pūrongo tūnga pūtea (pepa toenga),
2. Tauākī whiwhinga moni me ētahi atu moni whiwhi whānui,
3. Tauākī mō ngā panonitanga o te tika,
4. Tauākī rere moni ,
5. Ngā tuhipoka ki ngā pūrongo pūtea (tae atu ki ngā kaupapa here kaute me ngā whakaaturanga).
He mea nui ngā whakaaturanga i roto i te IFRS. Ka honoa ngā tau i roto i ngā tauākī matua e ngā whakaaturanga me ngā whakamārama mō ngā mōrearea, ngā whakatau tata, ngā kaupapa here, me ngā whakapae e whakamahia ana e te whakahaere.
5. Ngā Wāhanga Hira o te IFRS e Arotahi Ana ki
Ahakoa he whānuitanga o ngā kaupapa e kapi ana i te IFRS, ko ēnei wāhanga e whai ake nei ka arohia pinepinetia nā te mea he nui te pānga ki ngā tauākī pūtea:
a. Whiwhinga moni
Ko te whakanui i ngā moni whiwhi e aro nui ana ki te whakawhiti i te mana whakahaere i ngā taonga/ratonga ki te kiritaki. E kore e whakanuia ngā moni whiwhi ina whiwhi moni anake, engari ina ea hoki te herenga mahi. He mea nui tēnei mō ngā pakihi he kirimana roa, he ohaurunga, he hoko whakakotahi rānei.
b. Ngā Rawa Pūmau me te Whakahekenga Uara
Ko te IFRS te kaiwhakahaere o te mōhiotanga o ngā rawa pumau, te whakatau i ngā roanga whai hua, ngā tikanga whakahekenga uara, me te whakahekenga uara. Me arotake e ngā kamupene ngā whakatau tata i ia wā kia tino whakaatahia ai ngā painga ōhanga e pau ana i te whakapaunga whakahekenga uara.
c. Te ngoikore
Me whakamātautau ngā rawa mō te āheinga ki te whakahoki mai. Mēnā ka nui ake te moni kawe i te moni ka taea te whakahoki mai, ka mōhio te kamupene ki tētahi mate whakahekenga uara. Mā tēnei ariā ka ārai i te nui rawa o ngā rawa, ā, ka mau tonu te whakaaro nui ki te tuku pūrongo.
d. Ngā Taputapu Pūtea
He uaua pea te ine i ngā taputapu pūtea nā te mea kei roto ko te whakarōpūtanga (hei tauira, te utu kua whakahekehia, te uara tika rānei), te aromatawai i te mōrearea nama, me te whakarite mō ngā mate nama e tumanakohia ana. Mō ngā peeke me ngā kamupene he nui ā rātou nama nama, he mea nui tēnei ture.
e. Ngā Rīhi
I ngā wā maha, me mōhio te tangata ki tētahi rawa whai mana whakamahi me tētahi nama riihi mō ngā rīhi. Mā tēnei ka nui ake te māramatanga o ngā herenga utu rīhi i "huna" pea i waho o te pepa toenga i mua.
6. Ngā Painga o te Whakatinanatanga i ngā Paerewa o te Ao
He maha ngā painga o te whakatinanatanga o ngā paerewa o te ao, tae atu ki:
1. Te whakataurite ā-ao: ka taea e ngā kaipupuri moni te whakataurite i ngā kamupene puta noa i ngā whenua me te pono ake.
2. Whakanuia te mana: ko ngā pūrongo pūtea e whai ana i te IFRS ka nui ake te whakawhirinakitanga o te mākete.
3. Te urunga pai ake ki te pūtea: ka whai wāhi ngā kamupene mārama ki te whakaiti i ngā utu whakapaipai.
4. Te whai huatanga o te whakakotahitanga: mō ngā rōpū ao whānui, mā te whakamahi i ngā paerewa ōrite ka āwhina i te whakakotahitanga.
5. Te whakapai ake i te whakahaere: ko te hiahia mō te whakaaturanga me te aromatawai i ngā matū ka pai ake te whakahaere ā-roto.
7. Ngā Wero i roto i te Whakatinanatanga o te IFRS
Ahakoa ōna painga, he wero anō hoki te whakamahi i ngā paerewa o te ao:
– Ngā whakaritenga mō te uauatanga me te pūkenga: he maha ngā paerewa e hiahia ana ki te whakatau ngaio, te aromatawai, me te māramatanga pakari ki te pakihi.
– Ngā whakaritenga pūnaha me ngā raraunga: ko te whakarerekētanga o ngā paerewa me whakahou pea i te ERP, te kōwae mōhiotanga moni whiwhi, te pūnaha whakahaere kirimana rānei.
– Ngā utu whakatinanatanga: ko te whakangungu, te tohutohu, ngā arotake, me ngā whakatikatika tukanga ka hiahiatia he haumitanga nui.
– Ngā rerekētanga o te whakamārama: nā te mea he mea hangai ki ngā mātāpono te IFRS, me whai aratohu ā-roto me te tirotiro pakari mō te ōritetanga o te tono i waenga i ngā kamupene.
– Te huringa tonu: ka whanake haere ngā paerewa me ngā whanaketanga pakihi, nō reira me whai tonu ngā kamupene i ngā whakahoutanga.
8. Ngā Tikanga Pai mō te Whakatinanatanga Whai Hua
Kia pai ai te whakatinanatanga o te IFRS, ka taea e ngā kamupene te mahi i ēnei mahi:
1. Whakatūria he kaupapa here kaute tuhituhi mārama, ōrite hoki.
2. Whakangunguhia te tīma kaute me te tīma pūtea i ia wā, tae atu ki te mārama ki te whakatau me te whakatau tata.
3. Whakapai ake i te mahi tahi a ngā rōpū mahi maha (pūtea, ture, hokohoko, hoko) nā te maha o ngā paerewa e pā ana ki ngā kirimana me ngā mahi whakahaere.
4. Whakaritea ngā tuhinga hei tautoko i ngā whakapae me ngā whakatau tata, inā koa mō te uara tika, te whakahekenga uara, me ngā whakaritenga.
5. Whakahaerehia ngā arotake ā-roto i mua i te arotake hei whakaiti i ngā whakatikatika hira.
Whakamutunga
Ko te whāinga o te kaute pūtea e ai ki ngā paerewa o te ao (IFRS) he whakaputa i ngā tauākī pūtea e tika ana, e pono ana, e taea te whakataurite ki te ao whānui. Mā te huarahi e aro nui ana ki te hiranga ohaoha, te whakaaturanga tika, me te ine tika, ka āwhina a IFRS i ngā kaiwhakamahi o ngā tauākī pūtea kia mārama ake te āhua o te kamupene. Heoi, me whai rauemi tangata kua rite, ngā pūnaha mōhiohio, me ngā kaupapa here ōrite ki te whakatinanatanga. Mō ngā kamupene e hiahia ana ki te angitu i roto i te mākete o te ao, ko te mōhio me te whakatinana i ngā paerewa o te ao ehara i te mea he whakaritenga tutuki noa iho engari he rautaki hoki hei whakarei ake i te whakawhirinaki me te whakataetae.
Ki te hiahia koe, ka taea e au te whakarerekē i tēnei tuhinga kia mārama ake (me ngā tohutoro), kia whai hua ake (me ngā tauira o ngā puka tauwhitinga), kia urutau rānei ki te horopaki Initonīhia (hei tauira, te whanaungatanga ki te PSAK e hangai ana ki te IFRS).
