Izindinganiso Zokubalwa Kwezimali Zamazwe Ngamazwe: Insika Yokuthengiselana Komhlaba Wonke Okungabonakali
I-Pendahuluan
Njengoba umhlaba uqhubeka nokuguquka enkathini yomhlaba wonke kanye nokuhlanganiswa komnotho, amazinga okubalwa kwezimali aphesheya kwezilwandle aya ngokuya eba semqoka kakhulu. Izindinganiso Zokubalwa Kwezimali Zamazwe Ngamazwe (IAS) ziyizimiso, izimiso, kanye nezinqubo ezisungulwe ukuze zilawule ukubika kwezezimali kwezinkampani ezisebenza emazweni ahlukahlukene. Umgomo wazo ukuqinisekisa ukuthi izitatimende zezimali ezikhiqizwa yizinkampani emhlabeni wonke ziyavumelana, zisobala, futhi ziyafana kubo bonke abathintekayo. Lokhu kwenza abatshalizimali, ababolekisi, kanye nabalawuli bakwazi ukwenza izinqumo ezinolwazi nolwazi.
Umlando Nentuthuko
Ukuthuthukiswa kwezindinganiso zokubalwa kwezimali zomhlaba wonke kwaqala ngo-1973 lapho kusungulwa iKomidi Lezindinganiso Zokubalwa Kwezimali Zamazwe Ngamazwe (i-IASC). I-IASC inesibopho sokuthuthukisa nokwamukela i-IAS. Ngo-2001, i-IASC yathuthuka yaba yiBhodi Lezindinganiso Zokubalwa Kwezimali Zamazwe Ngamazwe (i-IASB), okuyinhlangano ezimele eseLondon, eNgilandi. I-IASB yamukela i-IAS ekhona futhi yaqala ukuthuthukisa amazinga amasha abizwa ngokuthi yi-International Financial Reporting Standards (IFRS).
I-IFRS ihlose ukuvumelanisa amazinga okubalwa kwezimali emhlabeni wonke ngokunikeza izimiso ezingasetshenziswa emhlabeni jikelele. Amazwe amaningi amukele i-IFRS, okuhlanganisa i-European Union, i-Australia, i-Hong Kong, iNingizimu Afrika, kanye nezinye eziningi.
Izimiso Eziyinhloko ze-IFRS
1. Ukwethulwa Okufanelekile
I-IFRS idinga ukwethula ulwazi lwezezimali ngendlela efanele nenembile ukuze kunikezwe isithombe esiphelele sesimo sezezimali sebhizinisi kanye nokusebenza kwalo. Lokhu kusho ukuthi izitatimende zezimali kumele zibonise iqiniso lezomnotho futhi akumele ziqukathe amaphutha noma ukuhlanekezelwa kwezinto ezibonakalayo.
2. Ukuqhubeka Kwebhizinisi (Ukukhathazeka Okuqhubekayo)
Izitatimende zezimali kumele zilungiselelwe ngokusekelwe ekucabangeni ukuthi ibhizinisi lizoqhubeka nokusebenza esikhathini esizayo esibonakalayo. Lokhu kuthinta indlela izimpahla nezikweletu ezilinganiswa futhi ziqashelwa ngayo ezitatimendeni zezimali.
3. Isisekelo Sokuqongelela Imali
Ukuthengiselana kanye nezinye izehlakalo kufanele ziqashelwe lapho zenzeka (hhayi lapho imali itholwa noma ikhokhiwe) futhi ziqoshwe kumarekhodi ezimali futhi zibikwe ezitatimendeni zezimali zesikhathi ezihlobene naso.
4. Ukuqhathanisa
Izitatimende zezimali kufanele zilungiselelwe ngendlela yokuthi ziqhathaniswe ngokuhamba kwesikhathi naphakathi kwezinhlangano ukuze kube lula ukuhlaziywa kwezomnotho kanye nezinqumo ngabasebenzisi.
5. Ukufaneleka
Ulwazi lwezezimali kumele luhambisane nezidingo zokwenza izinqumo kwezomnotho zabasebenzisi. Lolu lwazi kumele lukwazi ukuthonya izinqumo zabasebenzisi bezitatimende zezimali.
Izinselele Zokumisa Nokusebenzisa
Nakuba amazwe amaningi eseyamukele i-IFRS, inqubo yokwenza kube nokubika kwezezimali kwamazwe ngamazwe ifane futhi ayinazo izinselelo. Ezinye zezinselelo ezinkulu zifaka:
1. Izinhlelo Ezihlukene Zezomthetho Nezokulawula
Izwe ngalinye linemithetho nemigomo yalo engathonya ukwamukelwa nokusetshenziswa kwe-IFRS. Ukuhlanganiswa phakathi kwe-IFRS nemithetho yendawo kuvame ukuba yinselele.
2. Ukulungela Izinsiza Zabantu
Ukuqaliswa kwe-IFRS kudinga ukuqonda okuphelele nokuqeqeshwa okwanele kwabasebenzi be-accounting benkampani kanye nabaphathi. Ukuntuleka kolwazi nokuqeqeshwa kungaholela emaphutheni ekusetshenzisweni kwezindinganiso.
3. Ubudlelwano Nentela
Kwamanye amazwe, izitatimende zezimali nazo zisetshenziselwa izinjongo zentela. Umehluko phakathi kwezindinganiso zokubalwa kwezimali kanye nemithetho yentela ungadala izinkinga ezengeziwe ekuguquleni izitatimende zezimali.
4. Isiko Nemikhuba Yebhizinisi
Amasiko endawo ahlukene kanye nemikhuba yebhizinisi ezweni ngalinye nakho kungathinta ukuqaliswa kwe-IFRS. Ukuba khona kwezindinganiso zomhlaba wonke kungangqubuzana nemikhuba yebhizinisi noma amasiko asevele ekhona.
Izinzuzo ze-IFRS zezinkampani kanye nabathintekayo
1. Ukucaca Nokuqhathanisa
Ukusetshenziswa kwe-IFRS kwandisa ukucaca kokubika ngezezimali futhi kuvumela ukuqhathanisa okungcono phakathi kwezinkampani ezisebenza emazweni ahlukene. Lokhu kwenza kube lula ngabatshalizimali bomhlaba wonke ukuqonda nokuhlola ukusebenza kwenkampani ngobuqotho.
2. Ukufinyelela Ezimakethe Zezimali
Izinkampani ezisebenzisa i-IFRS zivame ukuba nokufinyelela okulula nokubanzi ezimakethe zezimali zomhlaba wonke. Izindinganiso ezihambisanayo zenza izinkampani zithembeke kakhulu kubatshalizimali bangaphandle, okwenza kube lula ngazo ukuthola uxhaso.
3. Ukusebenza Kahle Kakhulu
Ngokusebenzisa isethi ehambisanayo yezindinganiso zokubala, izinkampani zamazwe ngamazwe zinganciphisa izindleko kanye nobunzima bokulungiselela izitatimende zezimali ezihlanganisiwe zezinkampani ezahlukene ezingaphansi kwamanye amazwe.
4. Ukwethenjwa Nokwethembeka
Imibiko yezezimali elungiselelwe ngokuhambisana ne-IFRS inamathuba amaningi okuthola ukwethenjwa ngababambiqhaza abahlukahlukene, njengababolekisi, amakhasimende, kanye nabalingani bebhizinisi. Ukucaca kanye nekhwalithi yemibiko yezezimali kuthuthukisa ukwethembeka kwenkampani.
Ucwaningo Lwecala Lokusetshenziswa Kwe-IFRS e-Indonesia
I-Indonesia, njengengxenye yomphakathi wezomnotho womhlaba wonke, nayo yamukele i-IFRS. IBhodi Yezindinganiso Zokubalwa Kwezimali Zase-Indonesia (i-DSAK) ithuthukise Izitatimende Zezindinganiso Zokubalwa Kwezimali Zase-Indonesia (i-PSAK) ngokusekelwe ku-IFRS. Lokhu kwamukelwa kuhlose ukuvumelanisa amazinga okubalwa kwezimali ase-Indonesia nemikhuba yamazwe ngamazwe nokwandisa ukucaca kanye nokuqhathaniswa kwemibiko yezezimali yezinkampani zase-Indonesia.
Naphezu kwentuthuko enkulu, ukusetshenziswa kwe-IFRS e-Indonesia akuzona izinselele. Ubunzima bezindinganiso ze-IFRS kanye nomehluko nezindinganiso zokubalwa kwezimali zendawo zangaphambilini kudinga ukulungiswa nokuqeqeshwa okubanzi. Kodwa-ke, ngokusekelwa abalawuli, izinhlangano zobungcweti, kanye nokwazisa phakathi kwezinkampani ezinkulu, inqubo iyaqhubeka nokuqhubekela phambili ekufaneni okukhulu.
Isiphetho
Izindinganiso Zokubalwa Kwezimali Zomhlaba Wonke (IAS/IFRS) zidlala indima ebalulekile ekudaleni indawo yebhizinisi yomhlaba wonke esobala, esebenza kahle, futhi ethembekile. Nakuba izinselele zokusebenzisa ziletha izinzuzo ezinkulu ezinkampanini, abatshalizimali, kanye nabanye abathintekayo, lezi zindinganiso zinikeza izinzuzo ezinkulu. Kulesi sikhathi sokuhlanganiswa komhlaba wonke, ukwamukelwa nokuhlanganiswa kwe-IFRS kuya ngokuya kufaneleka futhi kubalulekile ekuqinisekiseni ukubika kwezezimali okuqhubekayo nokuthembekile emhlabeni wonke. Ngokuqonda nokusebenzisa lezi zindinganiso, singakhuthaza ukukhula komnotho womhlaba wonke okunobulungiswa nokusimeme.
