Izimpahla ezingabonakali zebhizinisi

Izimpahla ezingabonakali zebhizinisi zingafaka phakathi isofthiwe esiyingqayizivele, imiphumela yokucwaninga nemiklamo, imikhiqizo yokuhweba kanye nemikhiqizo, nokunye okuningi. Ulwazi lwekhasimende , igama lezincwadi eziphrintiwe, izindleko zokuqeqeshwa kwabasebenzi kanye nokuthuthukiswa kwemikhiqizo emisha
Akuzona i-NMA - izimpahla ezingabonakali.

Umqondo wezimpahla ezingekho emthethweni wenziwa ukuqhuba ukuphendula okuzimele kulezi zinto. Kukhona kungenzeka ukuthi inkampani izothola izinzuzo zezomnotho ezizayo ezivela kuleyo mali. Inani labo lingalinganiselwa ngezinga eliphakeme lokungenzeka ngaphansi kwe-IAS 38, ngokulandela lokhu okulandelayo
Izimo:

- izinzuzo zomnotho zesikhathi esizayo zezimpahla ezingabonakali zingahlukaniswa nezinzuzo ezitholakala ebusweni benkampani;

- izimpahla ezingabonakali zebhizinisi zitholakala ngenxa yokuthengiswa komnotho othile;

- Impahla ingahlukaniswa, okungukuthi, ukuyithengisa, ukuyiqashisa, ukusabalalisa izinzuzo.

Inzuzo yezomnotho ekusetshenzisweni kwezimpahla
Ngokwehla kwenzuzo yemali, okufaka imali yokugcina izindleko noma
Ukwandisa kwimali engenayo. Izimpahla ezingabonakali zebhizinisi zingalawulwa ngokuvimbela ukufinyelela kwezinye izinkampani kule nsiza, kanye nokubhaliswa kwelungelo lokuthola izinzuzo zezomnotho esikhathini esizayo.

Ukulinganiswa kwempahla engabonakali yebhizinisi

Okokuqala, ifa lithengiswa ngezindleko, futhi akunandaba ukuthi lenziwe ngokuzimela noma kuthengiwe kwinhlangano yesithathu. Zonke izindleko ezalandela zibhekwa njengezindleko uma zibuyisela izindinganiso zokuqala zokusetshenziswa. Economic
Izinzuzo ezidlula imiphumela ejwayelekile yokuqala kusukela ekusebenziseni
Impahla iyinzuzo yezindleko. Ngaphansi kwe-capitalitali kukhonjisiwe
Ukwanda kwezindleko zefa kanye nokunikezwa kwezindleko kuso.

Impahla engabonakali yebhizinisi ingabalelwa yiyo ndlela
Ezindleko zangempela. Kulesi simo, ukubalwa kwezimali kwenziwa ngezindleko
Ukulahlekelwa okungaphansi kokuncipha nokunciphisa. Indlela yezindleko ezilinganisiwe
Impahla isekelwe ekutheni inani lokunciphisa ukulahlekelwa kokulahlekelwa kokunciphisa.
Le ndlela isetshenziselwa phambi kwemakethe enamandla yokuthengisa kwalolu hlobo
Amafa. Uma ukhethe le ndlela yokubala, ibhizinisi, ngokusho kwe-IFRS, kumele ibe njalo
Ukuhlola kabusha ukuze kuvinjelwe ukwakheka okubalulekile
Umehluko phakathi kwenani elilinganayo nenani eliphetheyo.

Izimpahla ezingabonakali ezikhiqizwa yibhizinisi ngokuzimela kumele zidlule esigabeni sesayensi yocwaningo nentuthuko. Isigaba socwaningo siqukethe imisebenzi ehlose ukuthola idatha entsha, ukucinga nokuhlola izindlela zokusebenzisa imiphumela. Kulesi sigaba, kukhona futhi ukucinga ubuchwepheshe obusha, izinto zokusetshenziswa, izinto ezihlukile, izinsiza noma izinhlelo. Khona-ke, ukubunjwa, ukuhlolwa nokukhethwa kokugcina kwezindlela ezamukelekayo kwenzeka.

Isigaba sokuthuthukiswa yilona lokwakha, ukwakhiwa nokuhlolwa kwama-prototypes namamodeli. Kulesi sigaba, izifanekiso, amathuluzi, izitembu kanye namafomu ziyadalwa, ezinikezwa ubuchwepheshe obusha.

Lapho udala impahla engabonakali, zonke izindleko zocwaningo
Izigaba zifakiwe ezindlekweni. Izindleko zokuthuthukiswa zicatshangelwa uma kwenzeka
Ikhono lobuchwepheshe ukuqedela ukudalwa kwempahla yokusetshenziswa kwayo
Noma ukuthengisa esikhathini esizayo. Lapho udala amafa, ikusasa labo
Ukunciphisa, okuyinto ukusatshalaliswa okuhleliwe kwenani lefa
Ngesikhathi sesevisi yaso ewusizo.