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Izindinganiso Zokubalwa Kwezimali Zezezimali zase-Indonesia
I-Pengantar
Izindinganiso Zokubalwa Kwezimali (i-SAK) ziyiqoqo lezimiso, imithetho, kanye neziqondiso ezisetshenziswa ukulungiselela izitatimende zezimali zenkampani. E-Indonesia, i-SAK isungulwa yiBhodi Yezindinganiso Zokubalwa Kwezimali (i-DSAK), engaphansi kwe-Indonesian Institute of Accountants (IAI). Lezi zindinganiso zenzelwe ukuqinisekisa ukuthi izitatimende zezimali ezivelayo zithembekile futhi zithembekile, okwenza abasebenzisi bale mibiko bakwazi ukwenza izinqumo zomnotho ezinolwazi. Lesi sihloko sizohlola ngokucophelela intuthuko, izingxenye eziyinhloko, kanye nezinselele ezibhekene nazo ekusebenziseni i-SAK e-Indonesia.
Umlando kanye nentuthuko ye-SAK e-Indonesia
Izindinganiso Zokubalwa Kwezimali zase-Indonesia (i-SAK) ziye zathuthuka ngezindlela ezahlukene kusukela zasungulwa ngo-1973. Umlando we-SAK waqala ngokwamukelwa kwezimiso Zokubalwa Kwezimali zase-Indonesia (i-PAI), ezazisekelwe ezimisweni zokubalwa kwezimali zase-United States. Ngo-1994, i-Indonesia yamukela izindinganiso zokubalwa kwezimali ezisekelwe kumazinga Okubalwa Kwezimali Emhlabeni Wonke (i-IAS), kamuva ezaguquka zaba yizindinganiso Zokubika Zezezimali Emhlabeni Wonke (i-IFRS) ngo-2001.
Ukwamukelwa kwe-IFRS kuhlose ukuthuthukisa ikhwalithi kanye nokuqhathaniswa kokubika ngezezimali e-Indonesia nokwamanye amazwe. Ngo-2008, i-Indonesian Accounting Association (IAI) yanquma ukuhlangana ngokugcwele ne-IFRS, eyaqala ukusebenza ngo-2012. Kusukela ngaleso sikhathi, i-Indonesian Financial Accounting Standards (SAK) ibilokhu ilungiswa ukuze ihambisane nentuthuko ye-IFRS ukuqinisekisa ukuthi amazinga ahlala efanele futhi ehambisana nemikhuba yamazwe ngamazwe.
Izingxenye Eziyinhloko ze-SAK
Izindinganiso Zokubalwa Kwezimali e-Indonesia ziqukethe izingxenye eziningana eziyinhloko ezihlanganisa izici ezahlukene zokubalwa kwezimali, okuhlanganisa:
1. Isitatimende Izindinganiso Zokubalwa Kwezimali (I-PSAK):
I-PSAK iyindinganiso eyinhloko esetshenziswa ku- ukulungiswa kwemibiko yezezimaliI-PSAK ihlanganisa izici ezahlukahlukene zokubalwa kwezimali njengokuqashelwa, ukulinganiswa, ukwethula, kanye nokudalulwa kokuthengiselana kanye nemicimbi yezomnotho ehlobene nebhizinisi.
2. Ukuhunyushwa Kwezindinganiso Zokubalwa Kwezimali (ISAK):
I-ISAK iyincazelo ye-PSAK ehlose ukunikeza ukucaca kanye nencazelo eyengeziwe mayelana nokusetshenziswa kwe-PSAK ezimweni ezithile.
3. Izindinganiso Zokubalwa Kwezimali Zezinkampani Ezingenazo Izibopho Zomphakathi (i-SAK ETAP):
I-SAK ETAP iyindinganiso ekhethekile esetshenziswa yizinhlangano ezingenalo isibopho esikhulu somphakathi, njengezinkampani ezincane neziphakathi nendawo (ama-SME). I-SAK ETAP ilula futhi ayinzima kakhulu kune-PSAK.
4. Iziqondiso Zokubalwa Kwezimali ze-Sharia:
Lezi ziqondiso zenzelwe izinhlangano ezisebenza ngaphansi kwezimiso ze-Sharia. Ukubalwa kwe-Sharia kulawula ukuqashelwa, ukulinganiswa, ukwethulwa, kanye nokudalulwa kwezentengiselwano ngokuhambisana nezimiso ze-Sharia ku-Islam.
Inqubo Yokulungiselela Nokusetshenziswa kwe-SAK
Inqubo yokuthuthukisa i-SAK e-Indonesia ihilela izigaba eziningana ukuqinisekisa ukuthi amazinga atholakalayo ahlangabezana nezidingo zabasebenzisi besitatimende sezimali futhi ahambisana nemikhuba yamazwe ngamazwe. Lezi zigaba zifaka:
1. Thola Izidingo:
I-DSAK ikhomba izindawo ezidinga amazinga amasha noma ukubuyekezwa kwezindinganiso ezikhona ngokusekelwe ezinguqukweni endaweni yebhizinisi, imithethonqubo, noma intuthuko yamazwe ngamazwe.
2. Ukuthuthukiswa Kohlaka:
Uma izidingo sezihlonziwe, i-DSAK ibambisana namaqembu ahlukahlukene okuhlanganisa izifundiswa, ochwepheshe, kanye nabalawuli ukuthuthukisa amazinga noma izibuyekezo ezisalungiswa.
3. Ukubonisana Nomphakathi:
Uhlaka luzobe selushicilelwa ukuze umphakathi uveze imibono yawo. Le nqubo ibalulekile ukuqinisekisa ukuthi imibono nezintshisekelo ezahlukahlukene ziyacatshangelwa.
4. Ukubuyekezwa Nokuphothulwa:
Ngokusekelwe emibonweni yomphakathi, i-DSAK ibuyekeze indinganiso ehlongozwayo. Uma isivunyiwe, indinganiso yaba ngeyokugcina futhi isilungele ukusetshenziswa.
5. Ukuxhumana nabantu kanye nemfundo:
Ukuqinisekisa ukuqaliswa okufanele, i-DSAK kanye ne-IAI bahlela izinhlelo ezahlukene zokuxhumana nabantu kanye nezemfundo zabasebenzi be-accounting, okuhlanganisa amasemina, ama-workshop kanye nokuqeqeshwa.
Izinselele Ekusetshenzisweni kwe-SAK e-Indonesia
Nakuba i-SAK ilungiselelwe ngokubhekisela ku-IFRS kanye nezinye izindinganiso zomhlaba wonke, ukusetshenziswa kwayo e-Indonesia kubhekene nezinselele ezahlukahlukene, okuhlanganisa:
1. Ubunzima kanye Noshintsho Oluqhubekayo:
I-IFRS ivame ukuba yinkimbinkimbi kakhulu futhi ingashintsha njalo. Lokhu kudinga izinhlangano kanye nabasebenzi bezimali ukuthi baqhubeke nokuqapha intuthuko futhi bazivumelanise nezindinganiso ezintsha.
2. Izinsiza Ezilinganiselwe:
Akuzona zonke izinhlangano, ikakhulukazi ezincane neziphakathi nendawo, ezinezinsiza ezanele ngokwamakhono abasebenzi kanye nobuchwepheshe bokusebenzisa i-SAK ngokugcwele.
3. Umehluko Ezimweni Zezomnotho Nezamasiko:
Ezinye izindinganiso ezamukelwe yi-IFRS zingase zingafaneleki kangako ezimweni zomnotho nezamasiko zendawo e-Indonesia. Lokhu kudinga ukuzivumelanisa okwengeziwe noma ukuhumusha ukuqinisekisa ukufaneleka kwazo nokusebenza kwazo ngempumelelo.
4. Ukuqaliswa Kwe-Sharia Accounting:
Ngomongo wokubalwa kwe-sharia, inselele ebhekene nayo ukuqinisekisa ukuthi iziqondiso ezikhona zibonisa ngempela izimiso ze-sharia futhi ziyamukelwa yibo bonke abathintekayo.
Izinzuzo Zokusebenzisa i-SAK
Naphezu kokubhekana nezinselele ezahlukahlukene, ukusetshenziswa kwe-SAK e-Indonesia kuletha izinzuzo eziningi ezibalulekile, okuhlanganisa:
1. Ukuqhathanisa:
Ngokwamukela i-IFRS, izitatimende zezimali ezilungiselelwe ngaphansi kwe-SAK zifana kakhulu nezezinhlangano kwamanye amazwe. Lokhu kubalulekile kubatshalizimali kanye nabanye abathintekayo ekwenzeni izinqumo zokutshalwa kwezimali kanye nezebhizinisi.
2. Ukucaca:
Ukuqaliswa kwe-SAK kuyathuthuka ukucaca kwemibiko yezezimali, ngoba le ndinganiso idinga ukudalulwa kolwazi olufanele noluthembekile. Lokhu kusiza ekunciphiseni ukungalingani kolwazi phakathi kwabaphathi kanye nababambiqhaza.
3. Ukuziphendulela:
Ngokusebenzisa izindinganiso ezicacile neziqinile, i-SAK isiza ekuthuthukiseni ukuzibophezela kokuphathwa kwenkampani. Lokhu kunomthelela omuhle ekuphathweni okungcono kwenkampani.
4. Ukufinyelela Ezimakethe Zezimali:
Izitatimende zezimali ezilungiselelwe ngokuhambisana ne-SAK zivame ukwamukeleka kangcono kubatshalizimali kanye nabalawuli emakethe yezimali. Lokhu kuvula amathuba okuba izinhlangano zifinyelele uxhaso lwezimali kalula ngezimakethe zezimali.
Isiphetho
Izindinganiso Zokubalwa Kwezimali Zezezimali zase-Indonesia (i-SAK) zidlala indima ebalulekile ekuqinisekiseni ukuthi imibiko yezezimali elungiselelwe izinhlangano zase-Indonesia ithembekile, ithembekile, futhi ihambisana nemikhuba yamazwe ngamazwe. Ngenkathi ukusetshenziswa kwayo kubhekene nezinselele ezahlukahlukene, izinzuzo ezitholakala ngokwamukela i-SAK zibalulekile, okuhlanganisa ukucaca, ukuzibophezela, kanye nokuqhathanisa. Ngakho-ke, imizamo eqhubekayo yokuthuthukisa nokusabalalisa i-SAK iyadingeka ukusekela intuthuko yezwe lebhizinisi lase-Indonesia kanye nomnotho wonkana.
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