Izindinganiso Zakamuva Zokubalwa Kwezimali Kwezezimali
Esimweni esishintsha njalo sokubalwa kwezimali, ukuhlala usesikhathini ngezindinganiso zakamuva kubalulekile ukuze kulondolozwe ukucaca, ukunemba, kanye nokuhambisana nemibiko yezezimali. Lezi zindinganiso, ezilawulwa izinhlangano ezigunyaziwe njenge-Financial Accounting Standards Board (FASB) e-United States kanye ne-International Accounting Standards Board (IASB) emhlabeni jikelele, zidlala indima ebalulekile ekuqinisekiseni ukuthi ulwazi lwezezimali luthembekile futhi luqhathaniswa kuzo zonke izinhlangano nezindawo.
1. Isingeniso Sezindinganiso Zokubalwa Kwezimali
Izindinganiso zokubalwa kwezimali zisebenza njengohlaka lokulungiselela nokwethulwa kwezitatimende zezimali. Ziqinisekisa ukuthi izitatimende zezimali zezinkampani zinikeza umbono weqiniso nolungile ngokusebenza kwazo kwezezimali kanye nesimo sazo. Izindinganiso ziphinde zikhuthaze ukuzethemba phakathi kwabatshalizimali, abalawuli, kanye nabanye abathintekayo ngokunikeza ulimi olufanayo lokubika ngezezimali.
2. Izinhlaka Eziyinhloko Ezilawula Izindinganiso Zokubalwa Kwezimali
Izinhlangano ezimbili eziyinhloko ezinesibopho sokuthuthukisa nokuvuselela amazinga okubalwa kwezimali yilezi:
– Ibhodi Lezindinganiso Zokubalwa Kwezimali (i-FASB): Yasungulwa ngo-1973, i-FASB ibeka amazinga okubalwa kwezimali e-United States. Lezi zindinganiso zaziwa ngokuthi Izimiso Zokubalwa Kwezimali Ezivunyiwe Ngokujwayelekile (i-GAAP).
– Ibhodi Yezindinganiso Zokubalwa Kwezimali Yomhlaba Wonke (i-IASB): Yasungulwa ngo-2001, i-IASB yathuthukisa Izindinganiso Zokubika Zezezimali Zomhlaba Wonke (i-IFRS) ezisetshenziswa emazweni amaningi emhlabeni jikelele.
3. Izibuyekezo Zakamuva Nezinguquko
A. Izibuyekezo ze-FASB
I-FASB ibuyekeza njalo futhi ibuyekeza i-GAAP ukuze ibhekane nezinkinga ezivelayo futhi ithuthukise ukucaca kwemibiko yezezimali. Nazi ezinye izibuyekezo zakamuva:
1. I-ASU 2022-05: Ukuthuthukiswa Okuqondiwe Kumodeli Yokuqasha
– Usuku Lokuqala Ukusebenza: Ezinhlanganweni zomphakathi, iminyaka yezimali eqala ngemva kukaDisemba 15, 2022, kanye nezikhathi zesikhashana phakathi kwaleyo minyaka yezimali.
– Ushintsho Olubalulekile: Lesi sibuyekezo sicacisa izici ezithile zokubalwa kwezimali komqashi kanye nomqashi ngaphansi kwesihloko 842, okuhlanganisa ukuguqulwa kwesivumelwano sokuqasha kanye nokuhlanganisa izinkontileka. Sihlose ukunciphisa ubunzima kanye nokuthuthukisa imodeli yokubalwa kwezimali yokuqasha iyonke.
2. I-ASU 2022-01: Ukulinganiswa Kwenani Elifanele (Isihloko 820)
– Usuku Lokuqala Ukusebenza: Kweminyaka yezimali eqala ngemva kukaDisemba 15, 2022.
– Ushintsho Olubalulekile: Kuthuthukisa ukudalulwa mayelana nokulinganiswa kwenani elifanele, ikakhulukazi kugxile ekuthuthukiseni ulwazi olutholakala kubasebenzisi bezitatimende zezimali mayelana nokulinganiswa kwenani elifanele lezinga lesi-3.
3. I-ASU 2023-03: Ukubalwa Kwezinto Eziguquguqukayo Nezinkontileka Ebhizinisini Lenkampani
– Usuku Lokuqala Ukusebenza: Ezinkampanini zomphakathi, unyaka wezimali uqala ngemva kukaDisemba 15, 2023.
– Ushintsho Oluyinhloko: Kwenza kube lula ukubalwa kwezinsimbi eziguqulwayo ngokususa amamodeli amakhulu okuhlukanisa adingekayo ngaphansi kwe-GAAP yamanje. Lolu shintsho luthinta indlela imali engenayo ngesabelo (i-EPS) ebalwa ngayo kwezinye izinsimbi eziguqulwayo.
B. Izibuyekezo ze-IASB
I-IASB iyaqhubeka nokuvuselela i-IFRS ukuze ithuthukise amazinga okubika ngezezimali emhlabeni jikelele:
1. I-IFRS 17: Izinkontileka Zomshuwalense
– Usuku Lokuqala Ukusebenza: Kwezinkathi zonyaka eziqala ngomhlaka-1 Januwari 2023 noma ngemva kwalokho.
– Ushintsho Olubalulekile: Ithatha indawo ye-IFRS 4 futhi yethula uhlaka oluphelele lokubalwa kwezivumelwano zomshuwalense. I-IFRS 17 ihlose ukuhlinzeka ngokusobala okukhulu kanye nokuqhathanisa ngokudinga izinhlangano ukuthi zilinganise izikweletu zenkontileka yomshuwalense ngokusekelwe ekugcwalisekeni kwemali kwamanje.
2. Izichibiyelo ze-IAS 1: Ukuhlukaniswa Kwezikweletu Njengezamanje noma Ezingezona ezamanje
– Usuku Lokuqala Ukusebenza: Kwezinkathi zonyaka eziqala ngomhlaka-1 Januwari 2023 noma ngemva kwalokho.
– Ushintsho Olubalulekile: Lezi zichibiyelo zicacisa izindlela zokunquma ukuthi izikweletu kufanele zihlukaniswe njengezikhona noma ezingezona ezamanje. Lolu shintsho luthuthukisa ukuhambisana kokwethulwa kwesitatimende sezezimali.
3. Izindinganiso Zokudalula Ukusimama Kwe-IFRS (ISSB)
– Usuku Lokuqala Ukusebenza: TBD (Kulindeleke maduze nje)
– Ushintsho Olubalulekile: Isinyathelo esisha esibalulekile, esigxile ekudaleni amazinga okudalula aphelele okubika ngokusimama. Lezi zindinganiso zihlose ukunikeza ababambiqhaza ulwazi oluhambisanayo nolufanayo mayelana nemikhuba yokusimama kwezinkampani kanye nomthelela wazo ekusebenzeni kwezezimali.
4. Umthelela kanye Nemiphumela Yamabhizinisi
Ukwamukelwa kwezindinganiso ezintsha zokubalwa kwezimali kungathinta kakhulu amabhizinisi ngezindlela eziningana:
A. Ukubika Kwezezimali Nokudalula
– Ukucaca Okuthuthukisiwe: Izindinganiso ezintsha zivame ukudinga ukudalulwa okwengeziwe, okungathuthukisa ukucaca futhi kunikeze ulwazi oluningiliziwe kubabambiqhaza.
– Ukuqhathanisa: Ukusetshenziswa njalo kwezindinganiso kuzo zonke izinhlangano kuthuthukisa ukuqhathanisa kwezitatimende zezimali, okwenza kube lula ngabatshalizimali kanye nabahlaziyi ukuhlola ukusebenza.
B. Ukusebenza Kokusebenza Nezezimali
– Imikhuba Yokubalwa Kwezimali: Izinguquko ezindinganisweni zingadinga ukubuyekezwa kwemikhuba yokubalwa kwezimali, izinqubo, kanye nezinhlelo ngaphakathi kwezinhlangano. Lokhu kungabandakanya imizamo ebalulekile yokuhlela nokuqeqesha ukuqinisekisa ukuthobela imithetho.
– Ama-Financial Metrics: Izindinganiso ezintsha zingathinta ama-metric abalulekile ezezimali, njengemali engenayo, izindleko, kanye nenzuzo. Izinkampani kumele ziqonde le miphumela ukuze ziphathe okulindelwe ngababambiqhaza ngempumelelo.
C. Ukuthobela imithetho kanye nokuhlolwa kwezimali
– Ukuthobela Imithetho: Ukunamathela ezindinganisweni ezibuyekeziwe kubalulekile ekulandeleni imithetho. Ukwehluleka ukuthobela imithetho kungabangela izinhlawulo kanye nomonakalo edumeleni lenhlangano.
– Izinqubo Zokuhlola: Abahloli bamabhuku nabo kudingeka bahlale benolwazi ngezindinganiso ezintsha ukuze benze imisebenzi yabo ngempumelelo. Izinguquko ezindinganisweni zingathinta izinqubo zokuhlola kanye nokuhlolwa kwezitatimende zezimali.
5. Ukulungiselela Izinguquko
Amabhizinisi kudingeka athathe indlela yokuzilungiselela ukuze alungiselele izinguquko ezindinganisweni zokubalwa kwezimali:
A. Hlala Unolwazi
– Izibuyekezo Ezivamile: Izinkampani kufanele zihlale zithintana nemithombo egunyaziwe njengewebhusayithi ye-FASB ne-IASB ukuze zithole izibuyekezo kanye nesiqondiso ngezindinganiso ezintsha.
– Ukuthuthukiswa Kobungcweti: Ukuthuthukiswa kobungcweti okuqhubekayo kwamaqembu e-accounting kanye nezezimali kubalulekile ukuze kuhambisane nezinguquko.
B. Hlola Umthelela
– Ukuhlolwa Komthelela: Yenza ukuhlolwa okuphelele kokuthi amazinga amasha azothinta kanjani ukubika ngezezimali, ukusebenza, kanye nezilinganiso zezimali.
– Ukuxhumana Nababambiqhaza: Ukuxhumana ngezinguquko kanye nomthelela wazo ongaba khona kubabambiqhaza ababalulekile, okuhlanganisa abatshalizimali, amalungu ebhodi, kanye nezinhlangano ezilawulayo.
C. Ukuqaliswa Nokuhambisana Nemithetho
– Ukulawula Kwangaphakathi: Ukuqinisa ukulawula kwangaphakathi kanye nezinqubo ukuqinisekisa ukusetshenziswa okunembile kwezindinganiso ezintsha.
– Ubuchwepheshe: Tshala imali ezixazululweni zobuchwepheshe ezisiza ekuhlanganisweni okungenazinkinga kwezindinganiso ezintsha zokubalwa kwezimali ezinhlelweni zezimali ezikhona.
6. Isiphetho
Isimo sokubalwa kwezimali siyashintshashintsha, amazinga eshintsha njalo ukuze kuxazululwe izinselelo ezivelayo futhi kuthuthukiswe ikhwalithi yokubika ngezezimali. Ukuhlala unolwazi mayelana nezibuyekezo zakamuva ezivela ku-FASB kanye ne-IASB kubalulekile kumabhizinisi ukuze agcine ukuthobela imithetho, athuthukise ukucaca, futhi akhuthaze ukuzethemba kwababambiqhaza. Ngokuhlela okusebenzayo kanye nendlela eqinile yokuqalisa ukusebenza, amabhizinisi angabhekana nalezi zinguquko ngempumelelo, aqinisekise ukuthi ukubika kwawo ngezezimali kuhlala kunembile futhi kunokwethenjelwa endaweni yokulawula eshintsha njalo.
