Izindinganiso Zokubalwa Kwezimali Zamazwe Ngamazwe: Ukubuka Konke Okuphelele
Isingeniso
Kulesi sikhathi samanje sokuhwebelana kwembulunga yonke, ukubaluleka kwezindinganiso zokubala ezifanayo akunakuphikiswa. Amabhizinisi asebenza ngaphesheya kwemingcele eminingi, abatshalizimali bafuna amathuba omhlaba wonke, kanti ababambiqhaza bafuna ulwazi lwezezimali olusobala, olufana noluthembekile. Ukuze kuhlangatshezwane nezidingo ezahlukene zokubika ngezezimali zamazwe ahlukahlukene nokuqinisekisa ukudalulwa kwezezimali okuhambisanayo nokusobala, kuthuthukiswe i-International Accounting Standards (IAS) kanye ne-International Financial Reporting Standards (IFRS) elandelayo. Lezi zindinganiso zenzelwe ukuhlinzeka ngolimi oluvamile lokubala oluthuthukisa ukuqhathanisa, ukuthembeka, kanye nokusebenza kahle ekubikeni kwezezimali.
Ukuthuthukiswa Komlando
Izindinganiso Zokubalwa Kwezimali Zomhlaba Wonke zakhishwa okokuqala yiKomidi Lezindinganiso Zokubalwa Kwezimali Zomhlaba Wonke (i-IASC), elasungulwa ngoJuni 1973. Umgomo wokuqala we-IASC kwakuwukuthuthukisa izindinganiso zokubalwa kwezimali ezazingasetshenziswa emhlabeni wonke ukuze kuhlanganiswe imikhuba yokubalwa kwezimali. Phakathi kuka-1973 no-2001, i-IASC yakhipha izindinganiso ezingu-41, ezaziwa ngokuthi izindinganiso Zokubalwa Kwezimali Zomhlaba Wonke (i-IAS).
Ngo-2001, i-International Accounting Standards Board (IASB) yathatha indawo ye-IASC. I-IASB iqhubekile nokuthuthukisa amazinga abekwe yi-IASC futhi ikhiphe amazinga engeziwe aziwa ngokuthi yi-International Financial Reporting Standards (IFRS). Namuhla, i-IASB isebenza ngaphansi kwesambulela se-International Financial Reporting Standards Foundation (IFRS Foundation), inhlangano ezimele, engenzi nzuzo.
Izimiso Eziyisisekelo kanye Nohlaka
Inhloso eyinhloko ye-International Accounting Standards ukuqinisekisa ukuthi izitatimende zezimali zinikeza ulwazi oluwusizo ekwenzeni izinqumo zezomnotho. Lokhu kufezwa ngohlaka lomqondo, oluhlanganisa okulandelayo:
1. Inhloso Yokubika Ngezezimali: Inhloso eyinhloko ukuhlinzeka ngolwazi lwezezimali oluwusizo kubatshalizimali abakhona kanye nabangaba khona, ababolekisi, kanye nabanye ababolekisi ekwenzeni izinqumo mayelana nokunikeza izinsiza enhlanganweni.
2. Izici Zekhwalithi: Izici ezibalulekile zekhwalithi yolwazi lwezezimali oluwusizo ukufaneleka kanye nokumelwa okuthembekile. Izici ezithuthukisayo zifaka phakathi ukuqhathanisa, ukuqinisekiswa, ukufika ngesikhathi, kanye nokuqondakala.
3. Izimiso Zokuqashelwa Nokulinganisa: I-IAS ne-IFRS zinikeza isiqondiso sokuthi ukuthengiselana kanye nemicimbi kufanele kuqashelwe nini futhi kanjani ezitatimendeni zezimali nokuthi kufanele kulinganiswe kanjani. Lokhu kufaka phakathi izisekelo ezahlukahlukene zokulinganisa njengezindleko zomlando, izindleko zamanje, inani elitholakalayo, kanye nenani lamanje.
4. Izici Zezitatimende Zezezimali: Lokhu kufaka phakathi izimpahla, izikweletu, izabelo, imali engenayo, kanye nezindleko. Kunikezwa izindlela eziningiliziwe zokuchaza nokuqaphela isici ngasinye.
Amazinga Abalulekile
Ezinye zeZimiso Zokubalwa Kwezimali Zomhlaba Wonke ezamukelwe kabanzi futhi ezibalulekile zifaka:
1. IAS 1 - Ukwethulwa Kwezitatimende Zezezimali: Leli zinga libeka izidingo eziphelele zokwethulwa kwezitatimende zezimali, iziqondiso zesakhiwo sazo, kanye nezidingo ezincane zokuqukethwe kwazo.
2. I-IAS 2 – Izinhlu Zempahla: Inikeza isiqondiso mayelana nokuphathwa kokubalwa kwezimali kwezinhlu zempahla, okuhlanganisa ukunqunywa kwezindleko kanye nokuqashelwa okulandelayo njengezindleko.
3. I-IAS 16 – Impahla, Imishini, kanye Nemishini: Ichaza indlela yokubala yezinhlobo eziningi zempahla, imishini, kanye nemishini, okuhlanganisa ukuqashelwa kwezimpahla, ukunqunywa kwenani lazo lokuphatha, kanye nezindleko zokwehla kwenani.
4. IAS 37 – Imibandela, Izikweletu Ezingalindelekile, kanye Nezimpahla Ezingalindelekile: Leli zinga liqinisekisa ukuthi izindlela zokuqashelwa ezifanele kanye nezisekelo zokulinganisa zisetshenziswa emithethweni, izikweletu ezingalindelekile, kanye nezimpahla ezingalindelekile, nokuthi ulwazi olwanele ludalulwa.
5. I-IFRS 9 – Amathuluzi Ezezimali: Leli zinga lihlanganisa izidingo zokuqashelwa nokulinganiswa kwezimpahla zezimali, izikweletu zezimali, kanye nezinye izinkontileka zokuthenga noma ukuthengisa izinto ezingezona ezezimali.
6. I-IFRS 15 - Imali Engenayo Evela Ezinkontilekeni Namakhasimende: Ichaza ukuthi intatheli ye-IFRS izoyibona kanjani futhi nini imali engenayo kanye nokudinga ukuthi izinhlangano ezinjalo zinikeze abasebenzisi bezitatimende zezimali ukudalulwa okufundisayo okwengeziwe.
7. I-IFRS 16 – Ukuqashisa: Kwethula imodeli yokubalwa kwemali yomqashi oyedwa futhi kudinga ukuthi abaqashi baqaphele izimpahla nezikweletu zazo zonke izivumelwano zokuqashisa ngaphandle kokuthi isikhathi sokuqashisa siyizinyanga ezingu-12 noma ngaphansi noma impahla eyisisekelo inenani eliphansi.
Ukwamukelwa Nokusetshenziswa Komhlaba Wonke
Ukwamukelwa kwe-IAS kanye ne-IFRS emhlabeni wonke kuyahlukahluka. Izindawo ezingaphezu kuka-140 zidinga noma zivumela ukusetshenziswa kwe-IFRS ezinkampanini ezisohlwini lwasekhaya. I-European Union (EU) idinga ukuthi zonke izinkampani ezisohlwini zilungiselele izitatimende zazo zezimali ezihlanganisiwe ngokuhambisana ne-IFRS. Amanye amazwe, njengeJapan kanye ne-United States, anezindinganiso zawo kodwa avumela i-IFRS kubakhiphi bangaphandle noma akhuthaze ukuhlangana kwabo.
Izinselelo Nokugxeka
Nakuba i-IAS ne-IFRS ziphumelele ekukhuthazeni uhlaka lokubalwa kwezimali oluqhubekayo emhlabeni jikelele, izinselelo eziningana kanye nokugxekwa kuyaqhubeka:
1. Ubunzima kanye Nezindleko: Izinkampani ezincane zivame ukuthola amazinga eyinkimbinkimbi futhi ebiza kakhulu ukuwasebenzisa. Kube nezicelo zohlaka olulula lwamabhizinisi amancane naphakathi nendawo (ama-SME).
2. Umehluko Wezamasiko Nezomnotho: Izindawo ezahlukene zinezindawo zomnotho ezihlukile kanye nezinhlaka zomthetho, okungenza ukwamukelwa okugcwele kanye nokuhlanganiswa okungenamthungo kwe-IFRS kube yinselele.
3. Umehluko Wemithetho: Ukwehluka ekuphoqelelweni nasekusekelweni kwemithetho kusho ukuthi ikhwalithi yokubika ngezezimali ngaphansi kwe-IFRS ingahluka kakhulu phakathi kwamazwe.
4. Ukuthuthuka Okuqhubekayo: I-IASB ibuyekeza njalo futhi ibuyekeze amazinga, okudinga ukuthi izinhlangano zijwayele ukuzivumelanisa nokuvuselela izinqubo zazo zokubika, okwengeza umthwalo wokuphatha.
Isiphetho
Izindinganiso Zokubalwa Kwezimali Zomhlaba Wonke zidlale indima ebalulekile ekuthuthukiseni ukuqhathaniswa kanye nokucaca kwemibiko yezezimali yomhlaba wonke. Zihlinzeka ngohlaka oluhlangene oluzuzisa abatshalizimali, abalawuli, kanye namabhizinisi ngokwenza imikhuba yokubalwa kwezimali ibe yijwayelekile futhi yenze ulwazi lwezezimali lufinyeleleke kalula futhi luqondakale ezindaweni ezahlukene. Naphezu kwezinselelo ezikhona kanye nokugxekwa, imizamo eqhubekayo ye-IASB yokuthuthukisa nokuvuselela lezi zindinganiso iqinisekisa ukuthi ziyaqhubeka nokuhlangabezana nezidingo ezishintshayo zezimakethe zezimali zomhlaba wonke. Njengoba isimo sebhizinisi lamazwe ngamazwe sithuthuka, i-IAS kanye ne-IFRS zizohlala zibalulekile ekwakheni ikusasa lokubika kwezezimali.
