Ukuhlangana Kwezindinganiso Zokubalwa Kwezimali Zomhlaba Wonke
Ukuhlangana kwezindinganiso zokubalwa kwezimali zamazwe ngamazwe kuyinqubo yokuvumelanisa imithetho, izimiso, kanye nemikhuba yokubika ngezezimali kuwo wonke amazwe ukuqinisekisa ukuthi izitatimende zezimali zingaqondwa, ziqhathaniswe, futhi zithenjwe abasebenzisi bomhlaba wonke. Esikhathini sokugeleza kwemali okuhamba ngokushesha, izinkampani azisasebenzi ngaphakathi kwemingcele yasekhaya kuphela. Abatshalizimali bangathenga amasheya ezinkampanini kwamanye amazwe ngemizuzwana, ababolekisi baxhase amaphrojekthi kuzo zonke izindawo, kanye nezinkampani zamazwe ngamazwe zilungiselela imibiko yezezimali yabalawuli abaningi. Lesi simo siqhuba isidingo "solimi lwezimali olufana kakhulu" - okwenza ukuhlangana kube yinkinga yamasu ebhizinisini, abalawuli, kanye nomsebenzi wokubalwa kwezimali.
Incazelo kanye nesizinda
Ngokuvamile, ukuhlangana kusho ukuletha amazinga okubalwa kwezimali kazwelonke eduze nezindinganiso zomhlaba wonke, ikakhulukazi i-International Financial Reporting Standards (IFRS) ekhishwe yi-International Accounting Standards Board (IASB). Ukuhlangana kuhlukile ekuthathweni ngokugcwele. Ukwamukelwa okuphelele kusho ukuthi izwe lisebenzisa i-IFRS njengoba linjalo, kuyilapho ukuhlangana kuvumela ukulungiswa kancane kancane, ukususwa komehluko, kanye nezinguquko ezindinganisweni zendawo ukuze zivumelane eduze kakhulu ne-IFRS.
Ukusunduza kokuhlangana kuye kwanda selokhu kwanda ukuhwebelana kwezomnotho emhlabeni wonke ngasekupheleni kwekhulu lama-20. Izinkinga zezimali, amahlazo okubalwa kwezimali, kanye nezidingo zokucaca nazo ziye zasheshisa isidingo sokuguqulwa kwezindinganiso zokubika. Abaningi bayaqaphela ukuthi amazinga ahlukene angabangela izindleko eziphezulu: izinkampani kumele zilungiselele ukubuyisana kwezitatimende zezimali, abatshalizimali bayalwela ukuqhathanisa ukusebenza kwenkampani ngaphesheya kwemingcele, futhi abalawuli babhekene nezinselele zokuphatha izinhlangano ezisebenza emhlabeni jikelele.
Kungani Kudingeka Ukuhlangana?
Kunezizathu eziningana eziyinhloko zokuthi kungani ukuhlangana kwezindinganiso zokubalwa kwezimali zomhlaba wonke kubhekwa njengokubalulekile.
Okokuqala, thuthukisa ukuqhathanisa. Abatshalizimali bomhlaba wonke badinga idatha ehambisanayo ukuze bahlole ubungozi kanye nenzuzo. Uma izinkampani zibika izimpahla, izikweletu, imali engenayo, noma inzuzo zisebenzisa izimiso ezahlukene, ukuqhathanisa kuyachelela futhi kungase kudukise.
Okwesibili, ukwehlisa izindleko zemali. Uma imibiko yezezimali isobala futhi iqondakala kalula ezimakethe zomhlaba wonke, ukungaqiniseki kolwazi kuyancipha. Ukwehla kwengozi yolwazi kuvame ukuhlotshaniswa nokwehla kwamazinga enzuzo edingekayo yabatshalizimali, okungenzeka kwehlise izindleko zemali yenkampani.
Okwesithathu, kwenza kube lula ukufinyelela kwezimali kwamanye amazwe. Izikhungo eziningi zokuhwebelana ngamasheya kanye nezikhungo zezimali zidinga ukubika okuhambisana ne-IFRS, noma okungenani kuhlanganiswe kalula. Ukuhlangana kusiza izinkampani ezifuna ukukhipha amasheya, ukukhipha amabhondi, noma ukuheha abatshalizimali bangaphandle.
Okwesine, qinisa ukubusa. Izindinganiso zokubala azizimele zodwa; zixhumene nokulawula kwangaphakathi, ukuhlolwa kwamabhuku, kanye nezinhlelo zokuthobela imithetho. Izindinganiso zekhwalithi, ngokudalulwa okwanele, zisekela ukuzibophezela kokuphatha futhi zinciphise ithuba lokuphathwa kwemibiko.
I-IFRS njenge-Convergence Axis
I-IFRS ivame ukuba yisikhungo sokuhlangana ngoba iye yamukelwa kabanzi emazweni amaningi. I-IFRS isekelwe emithethweni, igcizelela izimiso kanye nengqikithi yezomnotho yokuthengiselana, kunokuba ibe uhlu olunemininingwane yemithetho. Lokhu kunikeza ukuguquguquka kokuthola amaqiniso ebhizinisi ayinkimbinkimbi, kodwa futhi kudinga izinga eliphezulu lokwahlulela kobungcweti kubaphathi kanye nabahloli bamabhuku.
Ezinye izindawo ze-IFRS ezivame ukuba yizona ezigxile ekushintsheni ekuhlanganiseni zifaka:
– Ukuqashelwa kwemali engenayo (isb. i-IFRS 15) okugcizelela ukuqashelwa okusekelwe ekugcwalisekeni kwezibopho zokusebenza.
– Amathuluzi ezezimali (i-IFRS 9) afaka phakathi ukuhlukaniswa kwezimpahla zezimali, ukukhubazeka okusekelwe ekulahlekelweni kwesikweletu okulindelekile, kanye nokubalwa kwezimali okuvikelekile.
– Izivumelwano Zokuqasha (IFRS 16) eziletha izivumelwano eziningi zokusebenza ebhalansini ngokuqashelwa kwezimpahla zamalungelo okusebenzisa kanye nezikweletu zokuqasha.
– Inani elifanele (IFRS 13) elichaza uhlaka lokulinganisa inani elifanele kanye nokudalulwa okuhlobene.
Izigaba Zokuhlangana Namasu
Ukuhlangana ngokuvamile akwenzeki ngokushesha. Amazwe noma iziphathimandla zezindinganiso zokubala zivame ukudlula ezigabeni eziningana:
1. Ukuhlaziywa kwegebe: ukuhlonza umehluko phakathi kwezindinganiso zikazwelonke kanye ne-IFRS, kokubili maqondana nokuqashelwa, ukulinganiswa, ukwethula kanye nokudalulwa.
2. Umhlahlandlela kanye nezinto eziza kuqala: lungiselela uhlelo lwesikhathi bese unquma ukuthi yiziphi izindinganiso eziphuthumayo kakhulu okufanele zihambisane ngokusekelwe emthonjeni kanye nokulungela kwemboni.
3. Ukukhishwa kwezindinganiso ezintsha noma ezibuyekeziwe: izindinganiso zokubalwa kwezimali zikazwelonke ziyabuyekezwa ukuze zisondele kwi-IFRS, zihambisana nokuhumusha kanye neziqondiso zokushintsha.
4. Ukuxhumana nabantu kanye nemfundo: ukuqeqeshwa kwababhali bezimali, abahloli bamabhuku, abalawuli, kanye nabasebenzisi bemibiko yezezimali, okuhlanganisa nezifundiswa.
5. Ukuqaliswa nokuhlolwa: ukuqaliswa emkhakheni kulandelwa ukuhlolwa kwezithiyo, okuhlanganisa ukulungela kohlelo lolwazi lokubala kanye nekhwalithi yokuhlolwa kwezimali.
Empeleni, isu lokuhlangana kumele licabangele isakhiwo sezomnotho, izici zemakethe yezimali, amazinga okuthobela intela, kanye nekhono lomsebenzi we-accounting ezweni ngalinye.
Izinselele Enqubweni Yokuhlangana
Naphezu kwezinzuzo zayo ezinkulu, ukuhlangana kubhekene nezinselele zangempela.
Okokuqala, umehluko ezindaweni zomthetho nezokulawula. Amazwe anezinhlelo zomthetho ezahlukene anezindlela ezahlukene zokubika ngezezimali kanye nokuphoqelelwa. Ukuhlanganiswa kwezindinganiso ngaphandle kokusekelwa okuqinile kokuphoqelelwa kungaholela "ekuhlanganisweni ephepheni" kodwa hhayi ekusebenzeni.
Okwesibili, ubudlelwano nentela. Emazweni amaningi, izitatimende zezimali zezentengiselwano zihlobene kakhulu nokubika intela. I-IFRS, egcizelela inani elifanele noma izilinganiso ezisekelwe ekulindelweni, ingahluka emithethweni yentela evame ukuba egcinayo futhi esekelwe ekufezeni. Lokhu kudala isidingo sokubuyisana futhi kungandisa imithwalo yokuphatha.
Okwesithathu, ukulungela abasebenzi. I-IFRS idinga izinga eliphezulu lokwahlulela kobungcweti, ukuqonda okunengqondo, kanye namakhono okuhlaziya. Ngaphandle kokuqeqeshwa okwanele, ingozi yokuchazwa kabi inganda.
Okwesine, izindleko zokuqalisa. Izinkampani zidinga ukulungisa izinhlelo zazo ze-ERP, amashadi ama-akhawunti, izinqubomgomo zokubalwa kwezimali, izinqubo zokuvala, kanye nokulawula kwangaphakathi. Lezi zindleko zibaluleke kakhulu ezinkampanini ezincane neziphakathi.
Okwesihlanu, umthelela ezibalweni zesitatimende sezimali. Ukushintsha kwezindlela zokuqashelwa nokulinganisa kungashintsha imali engenayo, izimpahla, izikweletu, kanye nezilinganiso zezimali. Ngenxa yalokho, izivumelwano zezikweletu, ukuhlolwa kokusebenza kokuphatha, kanye nezinqumo zesabelo kungadingeka kulungiswe.
Umthelela Wokuhlangana Kwababambiqhaza
Ezinkampanini, ukuhlangana kuthuthukisa ukwethembeka futhi kuvula ukufinyelela ezimakethe zezimali zomhlaba wonke, kodwa kudinga izinguquko ezinqubweni zokubika kanye namasiko. Kubatshalizimali nabahlaziyi, ukuhlangana kwenza kube lula ukuqhathanisa futhi kwandise amathuba okutshalwa kwezimali. Kubahloli bamabhuku, izidingo zekhwalithi yokuhlolwa kwezimali ziyanda njengoba ukwahlulela kochwepheshe kusetshenziswa kaningi, okuholela ekubhalweni nasekuhlolweni okuyinkimbinkimbi kakhulu. Kubalawuli, izindinganiso ezihambisana nomhlaba wonke zenza kube lula ukuqapha, kodwa abalawuli kumele futhi bathuthukise iziqondiso ezisebenzayo zokusebenzisa kanye nokuphoqelela.
Ngakolunye uhlangothi, ukuhlangana akususi ngokuzenzakalelayo ingozi yokukhohlisa. Ikhwalithi yokubika inqunywa futhi ukuphathwa kwezinkampani, ubuqotho bokuphatha, ukusebenza kahle kokuhlolwa kwamabhuku, kanye nokuphoqelelwa komthetho. Izindinganiso ezinhle ziyimfuneko, kodwa akuyona into eyodwa kuphela.
Isiphetho
Ukuhlangana kwezindinganiso zokubalwa kwezimali zamazwe ngamazwe kuyisinyathelo esibalulekile ekwakheni uhlelo lokubika ngezezimali olusobala, olufana noluthembekile emakethe yomhlaba wonke. Ngokuvumelana ne-IFRS, izinkampani zithola amathuba amakhulu okufinyelela uxhaso lwamazwe ngamazwe, kuyilapho abatshalizimali bethola ulwazi oluhambisanayo lokwenza izinqumo. Kodwa-ke, le nqubo idinga ukulungela ukulawula, izinsizakusebenza zabantu, izinhlelo zolwazi, kanye nezindleko ezinkulu zokusebenzisa.
Impumelelo yokuhlangana ekugcineni incike ekubaleni phakathi kokuvumelanisa amazinga nezidingo zendawo kanye nokuzibophezela kwabo bonke abathintekayo ekuthuthukiseni ikhwalithi yokubika. Ezweni lebhizinisi elixhumene kakhulu, ukuhlangana akuyona nje iphrojekthi yokubalwa kwezimali kwezobuchwepheshe, kodwa isu likazwelonke nelenkampani lokuncintisana emnothweni womhlaba.
