Pbu23 / 2011 - IFRS (ias) 7. Real swatanudza zvavo chizvidavirire mitemo.

Pasina mubvunzo, kuitwa itsva Russian rokuzvidavirira mitemo, zvakatsaurirwa
Kuziviswa mari mabhizimisi, vachibvumira, pakupedzisira,
dambudziko chikuru National nhau - ayo nokushaiwa zvinobudirira
Varidzi uye zvinogona mabhizimisi varidzi, uye vamwe vaifarira
anotarisana.

PBU 23/2011 "Cash Kuyerera Mitsara" yomusi February 2, 2011. № 11n zvikuru
anoridza akafanana mureza dzemunharaunda dzemarudzi zvemari
IFRS (IAS) rinoshuma 7 "Report
mari kuyerera. " Asati pakatanga zvimwe zvinodiwa, Russian
maakaundendi chamutsa mishumo inobva "Guidelines iri muunganidzwa
uye mharidzo yacho mashoko mari "22 July 2003 N 67n.

Asi mashoko gadziriro mitemo kazhinji haana kupiwa mhinduro yakajeka
chizvidavirire mibvunzo. Mumapoka akasiyana-siyana kakawanda kushanda zvakasiyana
Instructions kududzira N 67n. Somugumisiro, paiva tsika apo shoko chizvarwa
mashoko mari Rwako rava chakarongwa muitiro.

Zvino, kana makambani kusvika asununguke
Nhaurirano makambani, zvakanga zvakakodzera kuti aratidze kubudirira basa
kwete maererano pachiyero jira purofiti, asi zvechokwadi mari Rwako uye
zvabuda. Sezvo kupangidza zvinangwa zvitsva uye kwakasarudzwa kuti PBU 23/2011
IFRS hwaro chizvidavirire zvakaitika Developers (IAS) 7.

Chii chitsva kwakaita PBU23 / 2011 Russian
akaundendi.

Chokutanga, pakanga Kujeka iri kupatsanura pakubhadhara remapazi
mabasa: magazini, mari, mari. Uye vose Muvambi uye
Rikaudza mutengi nokuda mienzaniso yakananga zvava nyore uye musoro
kunzwisisa mashandiro kuti mhando ndohwavo.

Vanofarira zvinotevera muenzaniso.

The kambani raakapa munhu unaffiliated mari
chimiro chikwereti.

Zvingava zvinodiwa kuita chikanganiso, uye vaiti izvi zvemari mutengapwe. Zvisinei,
Tinotarisa unyanzvi. PBU23 11/2011, uye iva nechokwadi chokuti
mashandiro haiiti kuti shanduko chero ari nokururama saka leveraged
mari hazvirevi kushandisa.

oparesheni iyi ichakurukurwa 10 pp.e Article ari chikamu yakatsaurirwa kuna
inivhesitimendi basa. Kutaura zvazviri, boka iri kuita
mari mari, kureva, kutsvaka mari mari isina chokuita pari
basa, ari refu
izwi.

Zvakajeka uye zvine musoro.

Mukuwedzera, muparamende akagadza kodzero kuverenga mari iri
mari nokuti Ruble yakaenzana kwete chete kune musi kutengeserana, asiwo
paavhareji Gengi (p. 18 PBU23 / 2011), iro
nyore zvikuru zvinofanira nhau pasina kukanganisa zvemashoko ake
informativeness. Panyaya iyi, yakawanda kuchinja nzira kubatwa IAS (IAS) 7 zvokuti chete zvinoita nzira
kutendeuka - musi mari dziriko.

Zvichida, wokuRussia shanduro mureza pamusoro-nyore
kuudza romutoo pakukuvadza zvido vanoshandisa. Somuenzaniso, mushumo
mari kuyerera mashoko anofanira remabhuku pagore uye
zvokungoitawo nhau. Small mabhizimisi asingachaiti rokumanikidzirwa
Achinyora ari mari aibuda mashoko.

Kazhinji chamutsa mashoko inowanika vose mureza
kodzero asi kwete mutoro, kana chisarudzo chakadaro unoitwa panguva chirimwa pachavo
(P. 2 PBU23 / 2011).

A zvikuru dzinonakidza uye anokosha kusvika muparamende, apo, maererano
dzakawanda tsika ndizvidavirire akaundendi anopa rusununguko muna wayo
Kutonga subjectivity ari yokuita sarudzo.

Example.

Maererano vanoti 5 PBU23 / 2011 mashoko KUCHINJA IN
Cash rinopa date kwete chete mari, asiwo
mari neShanduro, kuti ndiye "zvikuru mvura upfumi kuti
Inogona nyore kutendeukira kuzivisa yakawanda mari uye zviri
pasi chinhu chisingakoshi ngozi kuchinja ukoshi. "

Nokudaro, akaunzi inofanira pachake:

• 
  kuongorora mari liquidity vanowanika
  upfumi;
• 
  huwandu kuti zvingaonekwa kutengeswa
  nokukurumidza sezvinobvira
• 
  ngaaverenge riskiness kuti kwema mune zvemari
  zvakabatanidzwa.

Izvi zvose kunoda nzira vangasimudzira itsva kune neunyanzvi hwevashandi
chizvidavirire basa. Muchiitiko chino, kwete chete magwaro chikuru, asiwo
pachake "Masvomhu" vakapfeka muchimiro rubatsiro rwemari vachava
hwaro nokuda kwebasa rinofanira zviratidzo zviri mishumo.

Zvinoita sokuti nzira idzva kuti nyaya iri kufamba
mari, kana muridzi anogona kuwana chokufenbera mashoko
kukasaitwa kubhadhara kana kubhadhara pachishandiswa iripo nekurangarira mashoko
kumwedzi.

Saka, vanoti 24 PBU23 / 2011obyazyvaet buritsa:

• 
  uwandu undrawn Kwazvakatorwa,
  uncollected zvikwereti;
• 
  uwandu overdraft zvivako;
• 
  tsva nokuti chikwereti uwandu
  inopikira.

Just kushuma pamusoro Kuwanikwa mari zvichange
zvakwo apo, maererano vanoti 25 PBU23 / 2011
tiratidze "yakagwamba nechando" mari, kuti haisi kushandiswa
panguva nhau musi. Somuenzaniso, kurasa yesangano dzimwe Affiliates zvinogona
Zvinonzi kukunyimai mitemo yomumwe ehurumende.

Maererano munyori, zvichiita zvinetso kuzadzisa zvinodiwa vanoti 25 pp.b PBU23 / 2011.

Huwandu mari runoyerera akarondedzera Nokuraramisa sangano
pachiyero aivapo Vhoriyamu kugadzirwa, anofanira kuratidzwa yoga kubva
mari Rwako chokuita pakuwedzera basa iri.

Pari, yakafanana nzira Kusiyanisa kuti mari Rwako haisi
vanotenderwa. Nzira haisi vaifungidzira kuti nyore, uye vanogona kuumbwa
nenhoroondo makambani siyana akasiyana zvachose nzira. Uye zvichaita kuderedza
ari comparability of nhau mabhizimisi akasiyana-siyana.

The zvinokosha musiyano PBU23 / 2011 uye IAS (IAS) 7 chinhu methodological kutaura kuti kuverenga kuti zviratidzo
chikamu zvinoratidza runoyerera kubva uchishandisa mabasa.

IAS (IAS) 7 rinobvumira kushandiswa ane nzira isina kunanga, pamwe
izvo zvisingabatsiri kana kurasikirwa iri kugadziridzwa kuti anokonzerwa kwema
asiri mari hunhu, chero deferrals kana accruals ekare kana ramangwana
mari pakutengeserana kana kubhadhara yomuka iri kosi remapazi,
uye zvimwe zvirwere. Nzira iyi haisi zvakakwana pachena uye dzive nyore kupinda unoratidza ukama
pakati mari, hwakavimbika kwema uye zviyero zvavakanga vachida kuita mari.

kururamiswa
nzira, kunyange anokurudzirwa kushandisa IFRS
(IAS) 7, asi haasi akasiyana.

In PBU23 / 2011 zvikuru zvine musoro inopiwa kushandiswa
zvisina kunanga nzira kuratidzwa pamusoro sangano zvinoreva marudzi ose amabasa
basa. Kana ukashandisa zveakaunzi anotakura National mureza
date kubva zvenhoroondo mari chizvidavirire uye mari neShanduro zvakananga
kushuma mitsetse.

Kufungisisa yenyika peculiarities nokuwana "pokunzvenga napo" iri mari
Achiona kushaya mitemo mimba vanoti 17 PBU23 / 2011.
Pano tinopa mazita kwema vane mari yakawanda, iyo inogona kuratidza
iri kushoma, kureva, pasina kusagarisana vachibhadhara uye pakutengeserana.

Saka, pp.v vanoti 17 anorayira kwainoita (akapeta) Kuti tiratidze "Implementation
pfupi (kazhinji kusvika mwedzi mitatu) upfumi yakafanira
zvireruke. "

Example.

The kambani akagashira kubva munhu chikwereti mari vari mari mamiriyoni 10.
kuzora.

Mari yakanga yashandiswa zvizere uwandu anogoverana imwe kambani.

Pakupera mitatu, kuti migove Makatengeswa pamwe aiwana 0.1%,
Zviri 10 rubles

chete mamiriyoni 10. rubles vakanga vadzokera munhu.

Rakabhuroka ari mashandiro ose kwema ndiko kuyera chete
uwandu - okutambirwa zviuru 10 rubles ..

Zvisinei, muridzi Data havazokwanisi kuziva kuti
Kambani vakaperekedza guru oparesheni. Uye kunyange zvakawanda havazokwanisi kuongorora
kuti kunyatsoshanda of kutengeserana. Ko hutungamiri ari vafarire muridzi kuita.
Zvichida musika mutengo migove chaizvoizvo akamuka 3 months zvakawanda
pane 0.1%. Achinyora aoma anorasikirwa informativeness

The chisingarambiki mukana FDR idzva Chichapedza chinetso chadzera
akapeta tsika inotevera zviratidzi:

• 
  uwandu ukoshi akawedzera mutero,
  vakabhadhara kana akagamuchira sechikamu kubhadhara Contractors;
• 
  kubhadhara iri basa zvibvumirano uye boka
  zvibvumirano apo kambani anoita nokuda mumwe munhu;
• 
  refundable kubhadhara uye utilities
  senga mabasa.

In mhedziso, tinoona kuti pakati chete PBU23 / 2011 uye IFRS (IAS) 7, pane zvakawanda zvakafanana pane kupesana. Zvino
Zviri zvakare yakanaka chinhu nokuda vanoshandisa mashoko zvemari. ikozvino
mashoko dzakanyatsoumbwa nemakambani Russian, ichange ichiwanikwa nokuda kunzwisisa
nevadiwa vatorwa uye makambani. maakaundendi Russian zvichava nyore
akatungamirira mukugadzirwa Mari aibuda chitaurwa, akavonga
zvakajeka uye nomazvo mharidzo mureza rinosundwa mienzaniso yaro.

Saka, tinoona kubatsira chaiwo convergence
Russian uye dzakawanda chizvidavirire mitemo kuti
ugoriisa kukwezva makambani nenyika yokumwe
inversor.