Izindinganiso Zakamuva Zokubalwa Kwezimali Kwezezimali
I-Pendahuluan
Kulesi sikhathi sokwanda komhlaba wonke kanye nentuthuko yezobuchwepheshe esheshayo, i-Financial Accounting Standards (SAK) idlala indima ebaluleke kakhulu. Izinkampani emhlabeni wonke zidinga isiqondiso esicacile sokubika ukusebenza kwazo kwezezimali ngendlela esobala neqondakalayo kubabambiqhaza. I-SAK yakamuva yenzelwe ukuthuthukisa ikhwalithi yemibiko yezezimali , ukuqinisekisa ukuvumelana, nokuthuthukisa ukucaca. Lesi sihloko sizobuyekeza izinguquko ezibalulekile ku-SAK yakamuva, indlela ezisetshenziswa ngayo, kanye nomthelela wazo emikhubeni yokubalwa kwezimali e-Indonesia.
Izinguquko Ezibalulekile Ezindinganisweni Zakamuva Zokubalwa Kwezimali
1. Ukuqaliswa kwe-PSAK 73 ekuqashweni
I-PSAK 73 iyindinganiso eyethula imodeli entsha yokuqaphela nokulinganisa izivumelwano zokuqasha ezitatimendeni zezimali. Le ndinganiso ithatha indawo ye-PSAK 30 yangaphambilini futhi idinga ukuthi abaqashi baqaphele ilungelo lokusebenzisa izimpahla zokuqasha kanye nezikweletu ebhalansi. Umgomo ukunikeza isithombe esingokoqobo sezibopho kanye nezinsizakusebenza zomnotho ezihambisana nezinkontileka zokuqasha.
2. Ukulungiswa kwe-IFRS
I-Indonesia izibophezele ekwamukeleni i-International Financial Reporting Standards (IFRS). I-PSAK ekhishwe yi- Financial Accounting Standards Board (DSAK) okwamanje ibhekisela ku-IFRS 2019. Lokhu kusho ukuthi izindinganiso zokubalwa kwezimali e-Indonesia ziya ngokuya zihambisana nezindinganiso zomhlaba wonke, zihlose ukuthuthukisa ukuqhathaniswa kwemibiko yezezimali kuwo wonke amazwe.
3. I-PSAK 71: Amathuluzi Ezezimali
I-PSAK 71 isebenzisa i-IFRS 9 futhi inikeza indlela entsha yokulinganisa nokuqaphela amathuluzi ezezimali. Izinguquko ezibalulekile zifaka phakathi ukuqashelwa kokuqala kanye nokulinganisa okulandelayo kwamathuluzi ezezimali, indlela efanele kakhulu yokukhubazeka, kanye nokulinganisa izimpahla zezimali ngokusekelwe emcabangweni wokulahlekelwa kwesikweletu okulindelekile.
4. I-PSAK 72 ngenzuzo evela ezinkontilekeni namakhasimende
Le nqubo ithatha indawo ye-PSAK 23 kanye nezinye izindinganiso eziningana ezihlobene nokuqashelwa kwemali engenayo. I-PSAK 72 ihlose ukwenza izimiso ezisetshenziswayo zifane ukuze kuqashelwe imali engenayo futhi kucaciswe ukuthi imali engenayo kufanele iqashelwe nini kanye nenani okufanele liqashelwe.
Ukuqaliswa kanye Nezinselele
Ukusebenzisa i-SAK yakamuva akuyona into engenazinselele. Izinkampani kudingeka zizivumelanise nalezi zinguquko futhi ziqinisekise ukuthi ziyahambisana nezindinganiso ezintsha. Ezinye zezinselele ezibalulekile ezibhekene nazo ekusebenziseni i-SAK yakamuva zifaka:
1. Imfundo Nokuqeqeshwa
Ababhali bezimali kanye namalungu eqembu lezezimali badinga ukuvuselela ulwazi lwabo ngezindinganiso zakamuva. Lokhu kudinga ukutshalwa kwezimali ekuqeqeshweni nasemfundweni, okuhlanganisa amasemina, ama-workshop, kanye nezifundo zokuqinisekisa.
2. Ukulungiswa Kwesistimu Yolwazi Lwezimali
Izinhlelo zolwazi lokubala imali nazo zidinga ukulungiswa ukuze zivumelane nezindinganiso ezishintshayo. Izinkampani zingadinga ukuthuthukisa isofthiwe yazo noma zamukele izinhlelo ezintsha ukuqinisekisa ukuthi ukubika ngezezimali kuhambisana ne-SAK yakamuva.
3. Ubunzima Bokulinganisa
Ezinye izindinganiso ezintsha zethula izindlela zokulinganisa nokuqaphela eziyinkimbinkimbi kakhulu. Isibonelo, imodeli 'yokulahlekelwa kwekhredithi okulindelekile' ku-PSAK 71 idinga ukuhlaziywa okuningiliziwe kanye nokulinganisa, okungadinga amathuluzi noma imishini eyengeziwe yokuhlaziya.
4. Ukuguquka Nokuxhumana
Ukushintsha kusuka esimisweni esidala kuya esimisweni esisha kumele kwenziwe ngokucophelela. Izinkampani zidinga ukuxhumana nababambiqhaza bangaphakathi nabangaphandle mayelana nezinguquko kanye nomthelela wazo ezitatimendeni zezimali zenkampani.
Umthelela Ekubikweni Kwezezimali
Izinguquko ku-SAK yakamuva zinomthelela omkhulu ekubikweni kwezezimali. Nazi ezinye zezinkinga eziyinhloko:
1. Ukucaca Nokuthembeka
Ngokusetshenziswa kwezindinganiso ezintsha, ezibanzi nezinemininingwane eminingi, ukubika ngezezimali kuba sobala futhi kuthembeke kakhudlwana. Ulwazi oluvezwe emibikweni yezezimali luzonikeza isithombe esicacile nesinembile sesimo sezimali senkampani.
2. Ukuqhathanisa
Ngokwamukelwa kwe-IFRS nge-PSAK, izitatimende zezimali zezinkampani zase-Indonesia zizoba lula ukuziqhathanisa nezezinkampani zakwamanye amazwe. Lokhu kubalulekile kubatshalizimali bangaphandle abafuna ukuqonda amabhizinisi ase-Indonesia ngaphandle kokubhekana nokwehluka kwezindinganiso zokubika.
3. Ikhwalithi Yolwazi Lwezezimali
Izindinganiso ezintsha, eziqinile nezinemininingwane eminingi zizothuthukisa ikhwalithi yolwazi oluvezwe ezitatimendeni zezimali. Isibonelo, indlela yokulahlekelwa yisikweletu elindelwe ku-PSAK 71 inikeza isilinganiso esinembile kakhulu sokulahlekelwa yisikweletu okungenzeka, okunikeza abasebenzisi bezitatimende zezimali ulwazi oluwusizo kakhulu lokwenza izinqumo.
4. Ukuqashelwa Nokulinganiswa Okunembile Kakhulu
Izindinganiso zakamuva zigcizelela ukubaluleka kokunemba ekuqapheni nasekulinganiseni izimpahla, izikweletu, imali engenayo, kanye nezindleko. Ukusetshenziswa kwemodeli entsha ku-PSAK 73, isibonelo, kuvumela abaqashi ukuthi baqaphele ilungelo lokusebenzisa izimpahla kanye nezikweletu zokuqashisa, okunikeza isithombe esingokoqobo sezibopho zezezimali zenkampani.
Ucwaningo Lwecala: Ukuqaliswa kwe-SAK Yakamuva Ezinkampanini zase-Indonesia
Inkampani A: Ukuqaliswa kwe-PSAK 73
Inkampani A, umthengisi omkhulu e-Indonesia, inezinkontileka eziningi zokuqasha izitolo zokuthengisa ezindaweni ezahlukene. Ngaphambi kokuqaliswa kwe-PSAK 73, inkampani yadalula kuphela izikweletu zokuqasha emazansi ezitatimendeni zayo zezimali . Ngokwamukelwa kwe-PSAK 73, iNkampani A kumele iqaphele ilungelo lokusebenzisa impahla kanye nezikweletu zokuqasha ebhalansi yayo. Lokhu kudinga ukulungiswa okukhulu ohlelweni lwayo lokubika.
Inkampani A yenze uchungechunge lwezikhathi zokuqeqesha ithimba layo lezokubala futhi yasebenzisana nomhlinzeki wayo wesofthiwe yokubala ukuze ibuyekeze izinhlelo zayo ukuze isekele lokhu kuqashelwa okusha. Umthelela wokusebenzisa i-PSAK 73 wawubonakala ezitatimendeni zayo zezimali zonyaka, okubonisa umehluko omkhulu ezimpahleni nasezikweletu ezibikiwe.
Inkampani B: Ukulungiswa ku-PSAK 72
Inkampani B iyinkampani yezobuchwepheshe enezinkontileka ezahlukahlukene namakhasimende ezibandakanya ukuhlinzekwa kwehadiwe kanye nezinsizakalo ezihlobene. Ukusetshenziswa kwe-PSAK 72 kudinga ukuthi le nkampani ibone izibopho zokusebenza ezinkontilekeni zayo futhi iqaphele imali engenayo uma lezi zibopho sezigcwalisiwe.
Inkampani B yenze ukubuyekezwa okujulile kwazo zonke izinkontileka zamakhasimende futhi yalungisa izinqubo zayo zokubala ukuze kuqinisekiswe ukuthi imali engenayo iyaqashelwa ngokuhambisana ne-PSAK 72. Le nqubo ayidingi nje izinguquko ekubikweni kwezezimali kodwa futhi nasekuphathweni kwezinkontileka kanye namanani emikhiqizo nezinsizakalo zabo.
Isiphetho
Izinguquko kuZinga Lokubalwa Kwezimali , njengoba kubonakala ekusetshenzisweni kwe-PSAK 71, PSAK 72, kanye ne-PSAK 73, zihlose ukuthuthukisa imikhuba yokubika ngezezimali nokuqinisekisa ukuthi ulwazi oluvezwe ezitatimendeni zezimali lunembile, lusobala, futhi luthembekile. Ukwamukelwa kwezindinganiso zomhlaba wonke ngokuhambisana ne-IFRS kuthuthukisa ukuqhathaniswa nezitatimende zezimali ezivela kwamanye amazwe, okubaluleke kakhulu kulesi sikhathi sokuhlanganiswa komhlaba wonke.
Kodwa-ke, ukusebenzisa le nqubo entsha kudinga umzamo kanye nokulungiswa okuvela kumaqembu ahlukahlukene. Imfundo nokuqeqeshwa, ukulungiswa kwezinhlelo zolwazi lokubala imali, kanye nokuxhumana okuphumelelayo nababambiqhaza kungenye yezinyathelo ezibalulekile okumele zithathwe yizinkampani.
Naphezu kwezinselele ezihilelekile kule nqubo yokuzivumelanisa nezimo, izinzuzo zesikhathi eside zokusebenzisa amazinga akamuva okubalwa kwezimali zizoba zibalulekile ekuthuthukiseni ikhwalithi yemibiko yezezimali kanye nokwandisa ukuzethemba kwababambiqhaza olwazini lwezezimali olunikezwayo. Ngakho-ke, izinkampani e-Indonesia kumele zithathe isinyathelo ekuqondeni nasekusebenziseni i-SAK yakamuva ukuqinisekisa ukuphathwa kwezezimali okungcono esikhathini esizayo.
