Cash kuyerera okuti: mukuru zvatinopiwa

Muchishandisa kambani kana zvebhizimisi mari kunoratidza mari chekubuda mashoko. It rakagadzirirwa zvakananga kana zvisina kunanga kushandiswa kuratidza panguva nhau nguva kana mamwe Watchlist. Zvinoratidza risiti pamwe kupatsanura yavo huru chinhu. nzira iyi kunoita kuti pave generalized mufananidzo kwezvoupfumi basa, kuongorora zvinyorwa, marongerwo uye kukura liquidity uye solvency.

Gwaro iri kushanda nhasi sezvo mureza munyika mari nhau, izvo kuzivikanwa dzakawanda mitemo uye kufungisisa mari chokubuda.

Kusiyana nezvaiitwa chizvidavirire Mitsara iyi mhando zvikazikamwa zvikuru kushandiswa chete kubva yechipiri yezana remakore rapfuura, apo mashoko pamusoro kufamba mari akaitwa uye masangano vakatanga kubatanidza pose. Kokutanga kudaro kusvika rave aishandisa kambani Dowlais Ironworks kuratidza chokupika kuchengeterwa mari ndiwedzere huru yesangano iri vachida.

Nhasi, mushumo mari aibuda vakava kwairayirwa gwaro ishandiswe US makambani, uye akazova remarudzi mureza pasi zita IFRS 7. 1994 Maererano payo, kugadzirira uye mharidzo kwomushumo ichi rava kunofanira pandandanda zvinyorwa pamusoro Mitsara nemari chero zvebhizimisi kana sangano.

Nhasi anenge ose Developers Kushuma Standards vanoti mukuru kukosha gwaro iri. It inorangarira kufamba mari Rwako pamusana makuru mabasa uye kuchengeta zvinyorwa mambure chokubuda. Nekuti mari aibuda mashoko razova chinhu chinokosha zvikuru management ano, vachibvumira kuratidza zvose mari zvokunze uye dzakawanda uye mari.

Mureza Mushumo kufamba mari kuti asarudze:

- mabhuku uye tsika vakagamuchira nzira;

- nyaya uye mirayiridzo kwavo kushandisa;

- zvinoita wechaunga anosimbiswa kupa ukoshi nekumwisa mari pamusoro uwandu vachibhadhara;

- kugona kuita nokubatira;

- dzinonetsa ukoshi yesangano umo sangano kana kambani anogona kuramba kuitisa mabasa zvebhizimisi;

- padanho uye uwandu pachavo mari mari Kugadzirwa zvebhizimisi;

- zvinotisimbisa uye zvinokonzera kusiyana dziine Mubereko mari.

Mushumo kwakadaro inofanira kuitwa chero sangano kana boka, zvisinei ayo maindasitiri, muridzi, ukuru uye STRUCTURAL kuvakwa.

Maitiro paumbwe mashoko zvichienderana IFRS ane zvimwe zvinhu kuti haagoni kufunga national mitemo kunyora. Zvikurukuru, IFRS pachayo inobva ndizvidavirire mazano, pane legislated inoomesera chizvidavirire mitemo. Naizvozvo, muuzivi gwaro harifaniri kutsvaka mutemo wayo kana pokunzvenga napo kuti circumvent mitemo uye edza kuti gwaro "basa."

Sezvakaita netsika, zvemakore kufamba kubva pazvinhu zvinhu vaiita nokuda inflow uye water drainage mari kuti makirisito kwebasa - kushanda, maindasitiri, zvemari. Izvi zvakakodzera, kutanga, kusvikira vanhu hanya vaigona zvakakwana woongorora mugumisiro nzvimbo idzi basa nekuda zvinonakisa zvemari kutsiga kambani.

In vaigadzirira mushumo nemitemo IAS yemakambani vanofanira kuratidza mashoko pamusoro maumbirwo zvinhu. Panguva iyoyowo kuziva-siyana kupatsanura zvingashandiswa. Somuenzaniso, muna Russian Federation mari aibuda mashoko (Form 4), kunyange mumwe mukuru rokuzvidavirira nemishumo, zvisinei ine zvimwe kusiyana kubva mitemo vagamuchirwa pedyo IAS. MuRussia, mushumo wacho vanowanika chete nokuda zvakananga nzira, nokuti chimiro ichi haripi kuratidzwa mari yakaenzana Data.