Izitatimende elihlanganisiwe

Emuva ngasekupheleni kwekhulu le-19 e-United States baqala ukulungiselela izitatimende zezimali ahlanganisiwe. Eyokuqala imibiko yonyaka aqukethe ulwazi kuphela mayelana nenkampani umzali, kanti eyesibili kwakuyinqubo okwase kuyiminyaka umbuso ahlanganisiwe. Ake sibheke ukuthi uhlobo umqondo.

Uyini elihlanganisiwe izitatimende?

Umthetho kahulumeni leli gama siqondwa njengoba ulwazi ehlelekile ezingasiza ukubonakalisa ngokunembile isimo sezimali inkampani, imiphumela imisebenzi kanye izinguquko isimo sezimali inkampani noma iqembu izinkampani, okuyinto kunqunywa ngokuhambisana IFRS. Group of izinkampani obonwa inhlanganisela izinhlangano eziningana, lapho omunye has ukulawula wonke amanye. Singasho ziqala. Control yikhono ukucacisa inkampani ukuze kutholakale enye yayo kwezomnotho kanye nezinqubomgomo zezimali ukuze bathole izinzuzo zomnotho kusukela imisebenzi yayo.

Control kuhlanganisa le migomo elandelayo eziyisisekelo:

- ubunikazi iningi ukwabelana nge amalungelo okuvota ;

- ukulawula iningi ukwabelana nge amalungelo ukuvota;

- lokunquma ukuthi indlela yokwakheka eBhodini Labaqondisi.

Njengoba izitatimende zezimali elihlanganisiwe bamkhonza isisekelo senkampani, ukumelwa yayo Kuphoqelekile kuphela esimweni lapho inhlangano sidalwe ngokuhambisana umthetho ophasiswe eRussia. Kukhona izinkampani ezithile okuyiwona lolu hlobo Kuphoqelekile.

umthetho Federal zihlukaniswa ngezigaba ezintathu zezinhlangano aphoqelelwe ukuba amphuzise akhawunti elihlanganisiwe:

- Izinkampani zomshuwalense;

- izinkampani zekhadi lesikweletu;

- izinhlangano behileleka okuyinto e izibambiso zokuhweba ku Ukuhwebelana noma ezinye abahleli yokuhweba izibambiso emakethe.

ERussia, ethandwa kakhulu yiwona Ukuhwebelana isitokwe MICEX futhi RTS. Ubude eRussia has 11 isitokwe Ukuhwebelana, kodwa iningi labo adlala ezimakethe zamasheya indima ezincane. Kukhona inala angaphandle isitokwe Ukuhwebelana. Zonke izinkampani okuyizinto Iklelisa Western isitokwe Ukuhwebelana, ngenxa isidingo ukusebenzisa IFRS. izitatimende Consolidated ajwayelekile kanye zokuthenga ngesikweletu, ngakho basuke aveze wonke amaphepha kuleli fomu.

Ukubika Izidingo

I-akhawunti ehlanganisiwe - iqoqo imibhalo iyawakha ngokuhambisana izidingo ezinqunyiwe e-IFRS. Okwamanje, lesi simiso kuhlanganisa iqoqo izingxenye:

- 32 IAS standard;

- 8 amazinga IFRS;

- 28 amazinga ukuze athole ukucaciseleka.

Amalungu nokubika

imibiko Ngasekuqaleni kusukela ukuhlanganiswa izinkampani Russian okudingekayo kuphela zimali angaphandle futhi abantu abakweletwayo futhi manje isimo isibe ihluke kakhulu. Manje qiniseka ukulungiselela izitatimende zezimali kuleli fomu. Okokuqala abasebenzisi bayo kukhona le bamasheya kanye abahlanganyeli, kodwa njengoba kungase kungadingeki ngokuba iqhaza kunikeza ilungiselelo elibalulekile izitatimende enjalo ngokuyinhloko ilawulwa inhlangano. Ukuze credit izikhungo njengoba igunya sinjalo Central Bank nezinye izenzo ogunyaziwe nomzimba izinga layo. Ngaphandle ukuthi ukubika kufanele kwenziwe kutholakale neziphathimandla zokulawula, izinkampani kudingeka ukushicilela izitatimende zezimali elihlanganisiwe okwesikhathi ukufinyelela kwamahhala ke wonke umuntu. Lokhu kwenziwa ukubekwa kwayo ohlelweni lomphakathi noma esebenzisa incwadi kwabezindaba ukuthi kuzoqinisekisa ukutholakala kwayo bonke.

Ukunikeza izitatimende zezimali elihlanganisiwe kumele kwenziwe minyaka yonke. Imibiko yonyaka ifakwa ngaphambi kokuba uzobe umhlangano jikelele namalungu enhlangano, kodwa zingakapheli izinsuku eziyi-120 ngemva konyaka zona zathathwa.