IFRS accounting standards

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Ayini ama-International Accounting Standards (IAS)?
Izindinganiso zamazwe ngamazwe zokubalwa kwezimali ziyiqoqo lezinqubo ezisungulwe Ibhodi Lamazinga Okugcinwa Kwemali Emhlabeni (IASB). Lezi zinqubo zenzelwe ukwenza kube lula ukuthi amabhizinisi emhlabeni wonke aqhathanise ukubika kwezezimali nedatha. Lokhu futhi kusiza ekudaleni izinto obala kanye nokwethenjwa enqubweni yokubalwa kwezimali, ikakhulukazi ngokutshalwa kwezimali kanye nohwebo lwamazwe ngamazwe.

Ukuba nezinga lokubala lamazwe ngamazwe nakho kunciphisa izingcindezi zokuthobelana futhi kunganciphisa kakhulu izindleko ezihambisana nokubika. Ikakhulukazi, izinkampani ezinomsebenzi wamazwe ngamazwe kanye nezinkampani ezingaphansi kwamanye amazwe emazweni ahlukene zingakwazi ukuhlela ukubika kanye nezinqubo.

Kubalulekile ukwazi nokho, ukuthi i-IAS ithathelwe indawo yi-International Financial Reporting Standards (IFRS).

Ayini Amazinga Wokubika Ngezimali Wamazwe Ngamazwe (IFRS)?
I-IFRS ithathe indawo yezindinganiso zokubala zamazwe ngamazwe zangempela ukuze kutholwe ukuvumelana nakakhulu ngokugxila ekugcineni amarekhodi ezezimali. Amazinga e-IFRS aveza izindlela ezisebenzayo zokulandelayo:

● Ukugcina idatha yokwenziwayo
● Ukuchaza izinhlobo zemisebenzi
● Umbiko wezezimali
● Ukugcinwa kwamarekhodi ngendlela efanele
● Ukuhlola umthelela wezezimali

Izidingo zemisebenzi ethile ye-accounting zifaka lezo:

● Isitatimende Semali Engenayo Ephelele
● Amazinga Okugcinwa Kwezimali Amazwe Ngamazwe
● Izinguquko Zesitatimende Sokulingana
● Isitatimende Sokugeleza Kwemali
● Nokuningi

Eminye imibuzo okufanele isicelo se-International Accounting Standards sibe nayo :

▪ Uyini umehluko phakathi kwe-GAAP ne-IFRS?
▪ Mangaki amazinga e-accounting akhona emazweni ngamazwe?
▪ Yiziphi izindinganiso zamazwe ngamazwe zokubalwa kwezimali ezingama-41?
▪ Uyini umehluko phakathi kwe-IAS ne-IFRS?

Ngezansi ezinye zezinqubo ezishiwo esicelweni :
Izindinganiso ze-IFRS
Amazinga Wokubika Ngezezimali Wamazwe Ngamazwe (ama-IFRS) angamazinga okugcinwa kwezimali ngamazwe ngamazwe akhishwe yi-IASB.

▶ I-IFRS 1 Ukwamukelwa Kokuqala Kwe-IFRS
▶ I-IFRS 2 Inkokhelo Esekelwe Ekwabelaneni
▶ I-IFRS 3 Inhlanganisela Yebhizinisi
▶ I-IFRS 4 Izinkontileka Zomshwalense
▶ I-IFRS 5 Izimpahla Okungezona Zamanje Ezigcinelwe Ukudayiswa Nokusebenza Okuyekiwe
▶ I-IFRS 6 Ukuhlola Nokuhlolwa Kwemithombo Yamaminerali
▶ I-IFRS 7 Amathuluzi Ezezimali: Ukudalulwa
▶ I-IFRS 8 Amasegimenti Okusebenza
▶ I-IFRS 9 Amathuluzi Ezezimali
▶ I-IFRS 10 Izitatimende Zezimali Ezihlanganisiwe
▶ I-IFRS 11 Amalungiselelo Ahlangene
▶ IFRS 12 Ukudalulwa Kwezintshisekelo Kwamanye Amabhizinisi
▶ I-IFRS 13 Ukukalwa Kwevelu Efanelekile
▶ I-IFRS 14 Ama-Akhawunti Okuhlehliswa Okulawula
▶ I-IFRS 15 Imali engenayo evela kuzinkontileka namakhasimende
▶ I-IFRS 16 Ukuqashisa
▶ I-IFRS 17 Izinkontileka Zomshwalense
▶ I-IFRS yama-SME