Izimiso Zokubalwa Kwezimali Ezamukelwe Ngokujwayelekile
Isingeniso
Umhlaba wezezimali usekelwa uhlaka lwemithetho neziqondiso eziqinisekisa ukuvumelana, ukucaca, kanye nobuqotho. Phakathi kwalezi zinhlaka, iMigomo Yokubalwa Kwezimali Eyamukelekayo (i-GAAP) imi njengesisekelo sokubalwa kwezimali kanye nokubika.
I-GAAP, eyasungulwa futhi yagcinwa ikakhulukazi e-United States, inikeza indlela ehlelekile yokubika ulwazi lwezezimali, evumela abathintekayo—abatshalizimali, abalawuli, kanye nabaphathi—ukwenza izinqumo ezinolwazi ngokusekelwe kudatha ethembekile nefanayo phakathi nezikhathi nezinkampani.
Umsuka Nokuvela Kwe-GAAP
I-GAAP ishintshe amashumi eminyaka amaningi. Imvelaphi yayo ingalandelelwa emuva ekwakhiweni kwemikhuba yokubala ekuqaleni kwekhulu lama-20. Izinyathelo ezibalulekile ekuthuthukisweni kwe-GAAP zifaka:
Ukwakhiwa kwe-AICPA
Ngo-1887, kwasungulwa i-American Institute of Certified Public Accountants (AICPA). Le nhlangano yaqala yabeka isisekelo sezindinganiso zokubalwa kwezimali e-US. Ngamakomiti namabhodi ahlukahlukene, idlale indima ebalulekile ekubekeni nasekugcineni amazinga.
Umthelela Wokuwa Kwemakethe Yamasheya ka-1929
Ukuwa kwemakethe yamasheya ngo-1929 kanye nokuwohloka okukhulu kwezomnotho okwalandela kwagcizelela isidingo sokubika ngezimali okunokwethenjelwa kakhudlwana. Ngenxa yalokho, kwasungulwa iKhomishini Yezokuphepha Nokushintshana (i-SEC) ngo-1934. I-SEC yanikeza umsebenzi wokusungula amazinga e-accounting emsebenzini we-accounting, okwaholela ekuthuthukisweni okuqhubekayo kanye nokwenza kube semthethweni kwe-GAAP.
Ukusungulwa kwe-FASB
IBhodi Yezindinganiso Zokubalwa Kwezimali Zezezimali (i-FASB) yasungulwa ngo-1973 futhi isalokhu iyindikimba eyinhloko yokuthuthukisa i-GAAP. I-FASB ikhipha amazinga, aziwa ngokuthi yi-Financial Accounting Standards (FAS), akha ingxenye enkulu ye-GAAP.
Ukubhalwa Kwemibhalo kanye Nesikhathi Sanamuhla
Ngo-2009, i-FASB yethula i-Accounting Standards Codification (ASC), ehlela i-GAAP ibe umthombo owodwa nophelele. Lokhu kubhala kuyenze yaba lula izindinganiso, okwenza kube lula ngabasebenza ngokuzisebenzisa nokuzisebenzisa.
Izimiso ze-GAAP
I-GAAP inezimiso eziningana ezibalulekile ezakha isisekelo sayo. Isimiso ngasinye sibhekana nesici esithile sokubika ngezezimali, siqinisekisa ukuthi imibiko iphelele futhi iyahambisana.
Isimiso Sokujwayela
Lesi simiso sigcizelela isidingo sokungaguquguquki. Izitatimende zezimali kufanele zilandele imithetho neziqondiso ezimisiwe ngaphandle kokuphambuka. Lokhu kuqinisekisa ukuthi ababambiqhaza bangathemba ukuqhathaniswa nokuthembeka kwemibiko yezezimali.
Isimiso Sokungaguquguquki
Ngaphansi kwalesi simiso, izinkampani kufanele zisebenzise izindlela kanye nemikhuba efanayo yokubala kusukela ezikhathini ezithile kuya kwezinye. Uma ushintsho ludingeka, kumele luchazwe ngokucacile futhi lufaneleke, okuvumela abasebenzisi bezitatimende zezimali ukuba baqonde futhi balungisele ushintsho.
Isimiso Sobuqotho
Ababhali bezimali kumele baveze incazelo enembile yesimo sezimali senkampani. Lokhu kwethembeka nobuqotho kusiza ekwakheni ukwethembana phakathi kwabathintekayo.
Isimiso Sokuhlala Njalo Kwezindlela
Lesi simiso sihlobene kakhulu nokungaguquguquki futhi sidinga ukusetshenziswa okuhlala njalo kwezindlela zokubala. Lokhu kuzinza kuvumela ukuqhathanisa okulula kwezitatimende zezimali ezikhathini eziningi.
Isimiso Sokungahlawuli
Ukubika ngezezimali kumele kube sobala. Izinkampani akufanele zikhokhele izikweletu ngempahla noma izindleko ngemali engenayo. Izinkampani kufanele zibikwe ngokwehlukana ukuze kugwenywe ukudukisa abathintekayo.
Isimiso Sokuhlakanipha
Lesi simiso sidinga ukuqaphela lapho kubikwa ulwazi lwezezimali. Ababhali bezimali akufanele balinganisele imali engenayo ngokweqile noma banciphise izindleko. Indlela yokugcina izinto iqinisekisa ukuthi izitatimende zezimali zibonisa isithombe sangempela sesimo sezezimali senkampani.
Isimiso Sokuqhubeka
Izitatimende zezimali zicabanga ukuthi ibhizinisi lizoqhubeka nokusebenza unomphela. Lokhu kucabanga kusekela ukuhlolwa kwezimpahla nezikweletu, futhi kuthinta ukumelwa kwezezimali okuphelele.
Isimiso Sokuphindaphindeka Kwezinto
Izinkampani kufanele zibike ukusebenza kwazo kwezezimali ngezikhathi ezijwayelekile—njalo ngekota nangonyaka. Lokhu kubika okuvamile kusiza ekuqhathaniseni nasekuhlaziyeni izitayela ngokuhamba kwesikhathi.
Isimiso Sokudalula Okugcwele
Wonke amaqiniso abalulekile athinta isimo sezezimali senkampani kumele adalulwe ezitatimendeni zezimali. Lokhu kufaka phakathi imibhalo yaphansi kanye nanoma yiluphi ulwazi oluchazayo oludingekayo ukuze kugwenywe ukudukisa abathintekayo.
Isimiso Sokholo Oluhle Kakhulu
Lesi simiso sivame ukusetshenziswa kumongo wezibopho zesivumelwano kanye nokuthengiselana. Sigcizelela ukwethembeka kanye nobulungisa ekulungiseleleni nasekubikeni izitatimende zezimali.
Ukubaluleka kwe-GAAP
Ukubaluleka kwe-GAAP akunakuphikiswa, uma ubheka indima yayo ohlelweni lwezezimali. Nazi izizathu ezibalulekile zokuthi kungani i-GAAP ibalulekile:
Kuthuthukisa Ukuqhathanisa
Ngokwenza imikhuba yokubalwa kwezimali ibe yijwayelekile, i-GAAP iqinisekisa ukuthi izitatimende zezimali ziyalingana kuzo zonke izinkampani kanye nezimboni. Lokhu kufana kusiza abatshalizimali kanye nabahlaziyi ekwenzeni ukuqhathanisa nezinqumo ezinolwazi.
Kukhulisa Ukucaca
Ukucaca kwezezimali kubalulekile ukuze kutholakale ukwethenjwa kwababambiqhaza. I-GAAP ifuna ukudalulwa okugcwele kanye nokwethembeka ekubikeni, okusiza ekwakheni ukuzethemba phakathi kwabatshalizimali, ababolekisi kanye nomphakathi.
Isiza Ukuthobela Ukulawula
I-GAAP yakha isisekelo sokubika ngezezimali ngokuhambisana nezimfuneko zomthetho. Izinkampani ezilandela i-GAAP cishe zizohlangabezana nezindinganiso ezibekwe yizinhlangano ezilawulayo njenge-SEC.
Iziqondiso Izinqumo Zokuphatha
I-GAAP inikeza indlela ehlelekile yokubika ngezezimali, isiza abaphathi ekuhlolweni kokusebenza kanye nokwenza izinqumo ezihlakaniphile. Idatha yezezimali ethembekile ngaphansi kwe-GAAP ivumela ukuhlela kwangaphakathi okungcono kanye nokwabiwa kwezinsiza.
Kuvikela Ukukhwabanisa
Ngokubeka izindinganiso zokubika eziqinile nezicacile, i-GAAP isiza ekuvimbeleni imisebenzi yokukhwabanisa kanye nokungalungi emibikweni yezezimali. Lokhu kuvikelwa kubalulekile ekugcineni ubuqotho bezimakethe zezimali.
Izinselele Nekusasa Le-GAAP
Nakuba i-GAAP ibalulekile ohlelweni lwezezimali, ibhekene nezinselele eziningana:
kushuba
Uhlobo oluyinkimbinkimbi lwe-GAAP, kanye nezindinganiso zayo eziningi kanye neziqondiso, lungaba nzima kakhulu kubasebenzi, ikakhulukazi labo abasezinkampanini ezincane ezingenazo izinsiza eziningi.
Ukuhlangana Kwamazwe Ngamazwe
Njengoba ibhizinisi likhula emhlabeni wonke, kukhona ukusunduza ekuvumelaniseni i-US GAAP ne-International Financial Reporting Standards (IFRS). Nakuba intuthuko yenziwe, ukuhlangana okugcwele kusalokhu kuyinselele.
Ukuzivumelanisa Nemikhuba Evelayo
Njengoba amamodeli ebhizinisi ethuthuka, ikakhulukazi ngentuthuko kwezobuchwepheshe kanye nezezimali, i-GAAP kumele izivumelanise nezinhlobo ezintsha zokuthengiselana kanye nezinsimbi zezimali. Ukuhlala ufanelekile naphezu koshintsho olusheshayo kuyinselele eqhubekayo.
Izindleko Zokuqalisa
Ukuthobela i-GAAP kungabiza kakhulu, kudinga ukutshalwa kwezimali okukhulu ezinhlelweni zokubalwa kwezimali kanye nokuqeqeshwa kwabasebenzi. Lokhu kungaba umthwalo onzima kakhulu ezinkampanini ezincane.
Ukugcina Ukufaneleka
Njengoba imikhiqizo nezakhiwo zezimali ziba yinkimbinkimbi, i-GAAP kumele iqhubeke nokukhula ukuze ihlale ifaneleka futhi iqinisekise ukuthi imibiko yezezimali ibonisa ngokunembile amaqiniso ezomnotho.
Isiphetho
Izimiso Zokubalwa Kwezimali Ezivame Ukwamukelwa (i-GAAP) zibalulekile ekugcineni ukuhleleka nokwethembana ezweni lezezimali. Zinikeza isisekelo esiqinile sokubika ngezezimali, ukuqinisekisa ukuvumelana, ukucaca, kanye nokuqhathanisa.
Njengoba isimo sezezimali siqhubeka nokuguquka, ngokungangabazeki i-GAAP izoqhubeka nokushintsha. Kodwa-ke, izimiso zayo eziyinhloko zizohlala zibalulekile ekulethweni kolwazi lwezezimali oluthembekile, ngaleyo ndlela zivumele ababambiqhaza ukuthi benze izinqumo ezinolwazi.
Inselelo eqhubekayo yabalawuli, abamisi bezindinganiso, kanye nabasebenzi iwukuzivumelanisa ne-GAAP ukuze ihlangabezane nezidingo zendawo yezomnotho eguquguqukayo ngenkathi igcina izindinganiso zayo eziyisisekelo zokwethembeka, ukucaca, kanye nokuthembeka.
