Tlhaloso ea Liakhaonto tsa Lichelete ho ea ka Litsebi
Tlaleho ea lichelete ke e 'ngoe ea libaka tse tloaelehileng haholo tsa tlaleho ea lichelete likhoebong le mekhatlong, e menyenyane le e meholo. Hoo e ka bang mokhatlo o mong le o mong—lik'hamphani, mekhatlo e seng ea phaello, esita le mekhatlo ea mmuso—e hloka tlaleho ea lichelete ho lokisa litlaleho tse nepahetseng, tse ka lekanngoang le tse ikarabellang. Ka tlaleho ea lichelete, tlhahisoleseling mabapi le boemo ba lichelete ba mokhatlo e ka hlahisoa ka mokhoa o hlophisehileng, e nolofatsa ho etsa liqeto ka hare le ka ntle. Leha ho le joalo, ho utloisisa mohopolo ona ka botlalo, ho bohlokoa ho hlahloba litlhaloso tsa tlaleho ea lichelete ho latela litsebi, kaha e 'ngoe le e 'ngoe e totobatsa pono e fapaneng hanyane.
Tlaleho ea Lichelete e le Puo ea Khoebo
Pele re buisana ka litlhaloso tsa litsebi, re hloka ho utloisisa karolo ea boikarabello ba lichelete ts'ebetsong. Accounting hangata e bitsoa "puo ea khoebo" hobane e fana ka mokhoa o tloaelehileng oa ho buisana ka ts'ebetso ea lichelete le boemo. Litlaleho tse kang leqephe la tekanyo, polelo ea chelete, polelo ea phallo ea chelete, le polelo ea liphetoho ho equity ke "mecha ea litaba ea puisano" ea mantlha e hlahisoang ke ts'ebetso ea boikarabello ba lichelete. Ka mantsoe a mang, boikarabello ba lichelete ha se feela mosebetsi oa ho rekota litšebelisano, empa ho e-na le hoo ke ts'ebetso ea ho bokella tlhahisoleseling e nepahetseng bakeng sa mekga e fapaneng, joalo ka batseteli, bakoloti, batsamaisi, balaoli le sechaba.
Tlhaloso ea Liakhaonto tsa Lichelete ho ea ka Litsebi
Ka tlase ke litlhaloso tse 'maloa tsa boikarabello ba lichelete ho latela litsebi tse atisang ho buuoa ka tsona libukeng tsa boikarabello. Leha mantsoe a fapana, molao-motheo oa motheo o tšoana: boikarabello ba lichelete bo shebana le ho lokisoa ha litlaleho tsa lichelete tse reretsoeng basebelisi ba kantle haholo-holo.
1. Ho ea ka Mokhatlo oa Liakhaonto oa Amerika (AAA)
Mokhatlo oa Liakhaonto oa Amerika o hlalosa boikarabello e le mokhoa oa ho khetholla, ho lekanya le ho fetisa tlhahisoleseling ea moruo ho lumella kahlolo e nang le tsebo le ho etsa liqeto ke basebelisi. Mabapi le boikarabello ba lichelete, mokhoa ona o lebisitsoe ho lokiseng tlhahisoleseling ea moruo ka mokhoa oa litlaleho tsa lichelete tse ka sebelisoang ke mekga e ka ntle ho mokhatlo. AAA e totobatsa mantsoe a mararo a bohlokoa: ho tsebahatsa, ho lekanya le puisano.
2. Ho ya ka Boto ya Maemo a Tshupatlotlo ya Ditjhelete (FASB)
FASB, mokhatlo o behang maemo a boikarabello United States, o talima boikarabello ba lichelete e le sistimi e hlahisang tlhahisoleseling ea lichelete e thusang batseteli, ba alimang le basebelisi ba bang ho etsa liqeto tse utloahalang. Tlhaloso ena e totobatsa morero oa boikarabello ba lichelete, e leng "molemo" oa tlhahisoleseling. Sena se bolela hore lipolelo tsa lichelete li tlameha ho shebana le litlhoko tsa basebelisi e le hore li ka sebelisoa ho lekola likotsi tsa k'hamphani, menyetla le ts'ebetso.
3. Ho ea ka Setsi sa Liakhaonto sa Indonesia (IAI)
Mokhoeng oa Indonesia, tšupiso ea bohlokoa ka ho fetisisa ke litekanyetso tse fanoeng ke Setsi sa Liakhaonto sa Indonesia (IAI). Liakhaonto tsa lichelete li utloisisoa e le mokhoa oa ho rekota, ho arola, ho akaretsa, ho tlaleha le ho sekaseka lintlha tsa lichelete tsa mokhatlo, tse lokisitsoeng ho latela maemo a sebetsang a liakhaonto tsa lichelete. Sepheo se holima tlhophiso ea ts'ebetso le ho khomarela maemo, joalo ka PSAK (Lipolelo tsa Maemo a Liakhaonto tsa Lichelete). Sena se bohlokoa hobane maemo a netefatsa lipolelo tsa lichelete tse tšoanang le tse tšepahalang.
4. Ho ea ka Kieso, Weygandt, le Warfield
Kieso, Weygandt, le Warfield—bangoli ba buka e tsebahalang haholo mabapi le boikarabello ba lichelete—ba hlalosa hore boikarabello ba lichelete ke mokhoa o fellang ka ho lokisoa ha litlaleho tsa lichelete bakeng sa mekga e kantle, joalo ka beng ba likarolo, bakoloti, bafepedi le mmuso. Ba hatisa hore lipolelo tsa lichelete li bonts'a tekanyo ea ts'ebetso ea moruo ea k'hamphani ka nako e itseng. Tlhaloso ena e bontša hore boikarabello ba lichelete bo shebane le tlaleho ea nako le nako le ts'ebeliso ea kantle.
5. Ho ea ka Warren, Reeve, le Duchac
Warren, Reeve, le Duchac ba hlalosa boikarabello e le sistimi ea tlhahisoleseling e fanang ka litlaleho ho bankakarolo mabapi le mesebetsi le boemo ba moruo ba k'hamphani. Ha e hokahantsoe le boikarabello ba lichelete, tlhaloso ena e totobatsa boikarabello ba lichelete e le "tsamaiso ea tlhahisoleseling" e sa akarelletseng feela ho rekota empa hape le ho sebetsana le data ho hlahisa litlaleho tse nang le moelelo. Ho hatisoa ha litsamaiso ho bontša hore boikarabello ba lichelete bo kenyelletsa mekhoa, taolo le mekhoa.
6. Ho ea ka Sofyan Syafri Harahap
Sofyan Syafri Harahap, e mong oa litsebi tse ka sehloohong tsa boakhaonto Indonesia, o nka boakhaonto e le bonono ba ho rekota, ho arola le ho akaretsa litšebelisano tsa lichelete le liketsahalo, ebe o toloka liphetho bakeng sa ho etsa liqeto. Moelelong oa boakhaonto ba lichelete, khatiso ea Harahap e holim'a tlhaloso ea litlaleho—ho bolelang hore, litlaleho ha lia lokela ho hlahisoa feela empa hape lia utloisisoa le ho hlahlojoa bakeng sa thuso ea tsona.
7. Ho ea ka Munawir
Munawir o hatelletse hore boikarabello ba lichelete bo amana le ho lokisoa ha litlaleho tsa lichelete tse bontšang boemo ba lichelete ba k'hamphani, liphetho tsa ts'ebetso, le liphetoho boemong ba lichelete. O totobalitse tlhahiso ea mantlha ea boikarabello ba lichelete, e leng litlaleho tse hlalosang boemo ba kakaretso ba k'hamphani. Tlhaloso ena e hlakisa hore boikarabello ba lichelete bo shebane haholo le ts'ebetso ea tlaleho le boemo ba lichelete.
Ho Tšoana ha Sehlooho ha Litlhaloso tsa Litsebi
Qetellong, ho na le ho tšoana ho 'maloa ha bohlokoa litlhalosong tsa boikarabello ba lichelete ho ea ka litsebi:
1. Tlaleho ea lichelete ke ts'ebetso: eseng feela ho rekota, empa ke letoto la mehato ho tloha ho hlwaya litšebelisano ho ea ho tlaleho.
2. Ho itshetlehile ka ditekanyo le maemo: ditransekshene di lekanngwa ka diyuniti tsa tjhelete mme di hlophisitswe ho ya ka ditataiso tse itseng (mohlala, PSAK/IFRS).
3. Ho hlahisa litlaleho tsa lichelete: tlhahiso e ka sehloohong ke tlaleho e hlalosang boemo le ts'ebetso ea mokhatlo.
4. E reretsoe haholo-holo basebelisi ba kantle: joalo ka batseteli, bakoloti, balaoli, le batho ba bang ba nang le thahasello.
5. Tšehetsa ho etsa liqeto: tlhahisoleseling ea lichelete e hlahisoa e le hore basebelisi ba ka lekola boemo le menyetla ea mokhatlo.
Maikemisetso le Melemo ea Liakhaonto tsa Lichelete
Ho ea ka litsebi, sepheo se seholo sa ho bala lichelete ke ho fana ka tlhaiso-leseling e nepahetseng le e tšepahalang. Tlhahisoleseling ena e molemo bakeng sa:
- Lekola ts'ebetso ea k'hamphani ka phaello le tahlehelo le liphetoho ho equity.
– Lekola boemo ba lichelete ka ho sebelisa leqephe la tekanyo le bontšang thepa, mekitlane le equity.
– Lekola ho ba le tjhelete e lekaneng le phallo ya tjhelete ka dipolelo tsa phallo ya tjhelete.
– Eketsa boikarabello hobane litlaleho tsa lichelete li ka hlahlojoa le ho tlalehoa.
– E thusa ho fumana tjhelete hobane hangata ba kolotang ba hloka ditlaleho tsa ditjhelete bakeng sa tlhahlobo ya kgonahalo.
Ho koala
Tlhaloso ea boikarabello ba lichelete ho ea ka litsebi ha e le hantle e hlalosa khopolo e kopaneng: boikarabello ba lichelete ke mokhoa oa ho lokisa tlhahisoleseling ea lichelete e tloaelehileng le e nang le thuso bakeng sa ba e hlokang, haholo-holo basebelisi ba kantle. Liphapang tsa tlhaloso hangata li holim'a khatiso—tse ling li totobatsa ts'ebetso, tse ling li tsepamisa maikutlo morerong oa thuso ea tlhahisoleseling, 'me tse ling li hatisa tlamo ea ho khomarela litekanyetso. Ka ho utloisisa maikutlo ana a fapaneng, re ka bona hore boikarabello ba lichelete ha se mosebetsi oa tsamaiso feela, empa ke motheo oa bohlokoa oa ponaletso, boikarabello le ho etsa liqeto tsa moruo.
Haeba o lakatsa, nka fetola sengoloa sena hore e be mofuta o batlang o le wa thuto (o nang le ditshupiso), mofuta wa mesebetsi ya sekolo, kapa ka eketsa mehlala e bonolo ya mehlala ho etsa hore ho be bonolo ho utlwisisa.
