Mitemo Yekuverengera Pasirose: Pfupiso Yakakwana
ziviso
Munguva ino yekudyidzana kwenyika, kukosha kwemitemo yekuverenga mari yakafanana hakugone kupfuudzwa zvakanyanya. Mabhizinesi anoshanda munzvimbo dzakasiyana-siyana, vanoisa mari vanotsvaga mikana yepasi rose, uye vane chekuita nezvemari vanoda ruzivo rwemari rwakajeka, rwakaenzana, uye rwakavimbika. Kuti vagadzirise zvinodiwa zvakasiyana-siyana zvemishumo yemari yenyika dzakasiyana-siyana uye kuve nechokwadi chekuti kuburitswa kwemari kwakarongeka uye kwakajeka, International Accounting Standards (IAS) uye inotevera International Financial Reporting Standards (IFRS) zvakagadzirwa. Mitemo iyi yakagadzirirwa kupa mutauro wakafanana wekuverenga mari unowedzera kuenzanisa, kuvimbika, uye kushanda zvakanaka mumishumo yemari.
Nhoroondo Kubudirira
Mipimo yeInternational Accounting Standards yakatanga kuburitswa neInternational Accounting Standards Committee (IASC), iyo yakavambwa muna Chikumi 1973. Chinangwa chekutanga cheIASC chaive chekugadzira mitemo yekuverenga mabhuku inogona kugamuchirwa pasi rose kuti ienderane nemaitiro ekuverenga mabhuku. Pakati pa1973 na2001, IASC yakaburitsa mitemo makumi mana nerimwe, inozivikanwa seInternational Accounting Standards (IAS).
Muna 2001, International Accounting Standards Board (IASB) yakatsiva IASC. IASB yakaramba ichivandudza mitemo yakatarwa neIASC uye yakaburitsa mimwe mitemo inozivikanwa seInternational Financial Reporting Standards (IFRS). Nhasi, IASB inoshanda pasi peInternational Financial Reporting Standards Foundation (IFRS Foundation), sangano rakazvimirira, risiri repurofiti.
Core Principles uye Framework
Chinangwa chikuru cheInternational Accounting Standards ndechekuona kuti magwaro emari anopa ruzivo runobatsira pakuita sarudzo dzezvehupfumi. Izvi zvinoitwa kuburikidza nehurongwa hwepfungwa, hunosanganisira zvinotevera:
1. Chinangwa cheMishumo Yezvemari: Chinangwa chikuru ndechekupa ruzivo rwemari runobatsira kune varipo nevanogona kuisa mari, vanopa zvikwereti, nevamwe vanokweretesa mukuita sarudzo dzekupa zviwanikwa kusangano.
2. Hunhu Hwemhando: Hunhu hukuru hweruzivo rwemari runobatsira hunokosha uye hunhu hwakavimbika. Hunhu hunovandudza hunosanganisira kuenzanisa, kusimbiswa, nguva, uye kunzwisisika.
3. Nheyo dzeKuziva uye Kuyera: IAS neIFRS zvinopa gwara rekuti kutengeserana nezviitiko zvinofanira kuzivikanwa riini uye sei mumagwaro emari uye kuti zvinofanira kuyerwa sei. Izvi zvinosanganisira hwaro hwakasiyana-siyana hwekuyera hwakadai semutengo wekare, mutengo wezvino, kukosha kunogoneka, uye kukosha kwazvino.
4. Zvinhu Zviri Mumagwaro Ezvemari: Izvi zvinosanganisira midziyo, zvikwereti, equity, mari inowanikwa, uye mari inoshandiswa. Zvinodiwa zvakadzama zvinopihwa kuti zvitsanangure uye zvizivikanwe nechinhu chimwe nechimwe.
Mitemo Yakakosha
Mimwe mitemo yeInternational Accounting Standards yakagamuchirwa zvakanyanya uye yakakosha inosanganisira:
1. IAS 1 - Kuratidzwa kweZvinyorwa Zvemari: Mutemo uyu unotsanangura zvinodiwa zvese zvekuratidzwa kwezvirevo zvemari, nhungamiro yemaumbirwo azvo, uye zvinodiwa zvishoma zvezviri mukati mazvo.
2. IAS 2 - Zvinyorwa: Zvinopa gwara pamusoro pemabatirwo ekuverenga zvinhu zviri mumabhuku, kusanganisira kuona mitengo uye kucherechedzwa kwazvinoitwa semari inoshandiswa.
3. IAS 16 - Pfuma, Chigadzirwa, neMidziyo: Inotsanangura maitirwo ekuverenga emhando zhinji dzepfuma, chigadzirwa, nemidziyo, kusanganisira kuzivikanwa kwemidziyo, kusarudzwa kwehuwandu hwayo hwekutakura, uye mari yekuderera kwemutengo.
4. IAS 37 - Zvigadziro, Zvikwereti Zvisingatarisirwi, uye Zvinhu Zvisingatarisirwi: Mutemo uyu unoona kuti zvinodiwa pakuzivikanwa uye hwaro hwekuyera zvinoshandiswa kune zvinhu, zvikwereti zvisingatarisirwi, uye zvinhu zvingangoitika, uye kuti ruzivo rwakakwana rwunoburitswa pachena.
5. IFRS 9 - Zvishandiso Zvemari: Mutemo uyu unosanganisira zvinodiwa pakuzivikanwa nekuyerwa kwezvinhu zvemari, zvikwereti zvemari, uye zvimwe zvibvumirano zvekutenga kana kutengesa zvinhu zvisiri zvemari.
6. IFRS 15 - Mari Inobva Muzvibvumirano Nevatengi: Inotsanangura kuti mutori wenhau weIFRS achaziva sei uye riini mari pamwe nekukumbira masangano akadaro kuti ape vashandisi vemashoko emari ruzivo rwakadzama.
7. IFRS 16 – Marendi: Inopa nzira imwe chete yekuverenga mari yemurendi uye inoda kuti varendi vazive midziyo nezvikwereti zvemarendi ese kunze kwekunge nguva yekurendi iri mwedzi gumi nemiviri kana pasi kana kuti midziyo iri pasi payo ine kukosha kwakaderera.
Kugamuchirwa uye Kuitwa Kwepasi Rose
Kugamuchirwa kweIAS neIFRS pasi rose kunosiyana. Nyika dzinopfuura 140 dzinoda kana kubvumidza kushandiswa kweIFRS kumakambani akanyorwa munyika. European Union (EU) inoda kuti makambani ese akanyorwa agadzirire magwaro avo emari akabatanidzwa zvichienderana neIFRS. Dzimwe nyika, dzakadai seJapan neUnited States, dzine mitemo yadzo asi dzinobvumira IFRS kune vanopa mari vekune dzimwe nyika kana kukurudzira kubatana kwadzo.
Matambudziko uye Kutsoropodza
Kunyange zvazvo IAS neIFRS zvakabudirira mukusimudzira hurongwa hwekuverenga mari hwakasimba pasi rose, matambudziko akawanda nekushoropodzwa kuchiripo:
1. Kuomarara uye Mari: Makambani madiki anowanzoona mitemo yakaoma uye ichidhura kuishandisa. Kwave kuchida kuti pave nehurongwa hwakareruka hwemabhizinesi madiki nepakati (SMEs).
2. Kusiyana kweTsika neHupfumi: Hurumende dzakasiyana dzine mamiriro ehupfumi akasiyana uye hurongwa hwemitemo, izvo dzimwe nguva zvinogona kuita kuti kugamuchirwa kwakazara uye kubatanidzwa kweIFRS kuve kwakaoma.
3. Kusiyana Kwemitemo: Kusiyana kwekusimbiswa kwemitemo nerutsigiro rwemitemo zvinoreva kuti mhando yemishumo yemari pasi peIFRS inogona kusiyana zvakanyanya pakati penyika.
4. Kuenderera Mberi: IASB inogara ichiongorora uye ichivandudza mwero, izvo zvinoda kuti masangano agare achigadzirisa uye achigadzirisa maitiro avo ekuzivisa, zvichiwedzera mutoro wekutonga.
mhedziso
Mitemo yeInternational Accounting Standards yakaita basa guru mukusimudzira kuenzanisa uye kujeka kwemishumo yemari yepasi rose. Inopa hurongwa hwakabatana hunobatsira vanoisa mari, vatongi, nemabhizinesi nekuita kuti ruzivo rwemari ruve nyore uye rwunzwisiswe munzvimbo dzakasiyana siyana. Pasinei nematambudziko aripo uye kushoropodzwa, kuedza kuri kuitwa neIASB kunatsiridza nekugadzirisa mitemo iyi kunoita kuti irambe ichizadzisa zvinodiwa zviri kuchinja zvemisika yemari yepasi rose. Sezvo mamiriro ebhizinesi repasi rose achichinja, IAS neIFRS zvicharamba zvakakosha mukugadzira remangwana remishumo yemari.
