“Phatha izibopho zakho zokubala ngokuzethemba - Izibopho Zokubalwa Kwezimali Zezinkampani eNgilandi. »

Isingeniso

Isibopho sokubalwa kwezimali sezinkampani zaseNgilandi siyisibopho esingokomthetho esidinga ukuthi izinkampani zikhiqize ama-akhawunti onyaka kanye nemibiko yezezimali ethembekile nenembile. Le mibhalo ibalulekile ukunikeza abaninimasheya, abatshalizimali kanye nabalawuli umbono ocacile wempilo yezezimali yenkampani. Izinkampani kufanele futhi zithobelane namazinga asebenzayo wokubala kanye nemithetho yentela. Izinkampani ezihlulekayo ukuthobela lezi zibopho zingase zibe ngaphansi kwezinhlawulo, okuhlanganisa izinhlawulo nokushushiswa ngobugebengu.

Izidingo zokubalwa kwezimali zezinkampani zase-England ngaphansi koMthetho Wezinkampani 2006

I-Companies Act 2006 ingumthetho oyinhloko olawula izinkampani e-England nase-Wales. Ichaza izibopho zokubalwa kwezimali zezinkampani kanye nezibopho zazo kubanikazi bamasheya bazo kanye nomphakathi.

NgokoMthetho Wezinkampani Ka-2006, izinkampani kufanele zigcine ama-akhawunti onyaka abonisa kahle isimo sazo sezezimali nemisebenzi yazo. Lawa ma-akhawunti kufanele alungiswe ngokuhambisana nezindinganiso zokubala ezamukelwa ngokuvamile futhi kufanele zethulwe kumninimasheya njalo ngonyaka. Ama-akhawunti onyaka kufanele afake ibhalansi, isitatimende semali engenayo, i-akhawunti yenzuzo nokulahlekelwa kanye nesitatimende sokungena nokuphuma kwemali.

Izinkampani kufanele futhi zigcine izincwadi zokubala kanye namarekhodi abonisa ngokunembile imisebenzi yazo kanye nezinto ezithengiwe. Lezi zincwadi namarejista kufanele agcinwe okungenani iminyaka eyisithupha kusukela ngosuku lokuvalwa kwama-akhawunti onyaka.

Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe kubanikazi bamasheya bazo kanye nomphakathi. Lolu lwazi lungase luhlanganise ulwazi mayelana nebhizinisi lenkampani, ukusebenza kwezimali kanye namathemba esikhathi eside.

Okokugcina, izinkampani kufanele futhi zithobelane nezimfuneko zokudalulwa kolwazi lwezezimali kanye nokungelona olwezimali ezisungulwe uMkhandlu Wokubika Ngezezimali. Lezi zidingo kuhloswe ngazo ukuqinisekisa ukuthi abaninimasheya kanye nomphakathi bayakwazi ukuthola ulwazi oluphelele nolwakamuva mayelana nenkampani.

Izibopho zokubalwa kwezimali zezinkampani zase-England ngokuya nge-Financial Reporting Standard (FRS)

Izinkampani zase-England kudingeka ukuthi zilandele I-Financial Reporting Standard (FRS) ngezibopho zazo zokubala. I-FRS iwuhlaka lokubala oluchaza amazinga nezimiso zokubala okufanele zilandelwe ekulungiseni nasekwethulweni kwezitatimende zezimali. Isebenza kuzo zonke izinkampani ezisohlwini kanye nezinkampani ezithile ezingafakwanga ohlwini.

I-FRS idinga ukuthi izinkampani zethule izitatimende zezimali ezibonisa ukusebenza kwazo kahle nesimo sezimali. Izitatimende zezimali kufanele zilungiswe ngokuhambisana nemigomo yokubalwa kwezimali eyamukelwa ngokuvamile (i-GAAP) futhi kufanele zethulwe ngendlela ezonikeza isithombe esinobulungiswa nesiphelele sokusebenza kwenkampani nesimo sezimali.

I-FRS futhi idinga izinkampani ukuthi zidalule ulwazi olwengeziwe ezitatimendeni zazo zezezimali, okuhlanganisa ulwazi olumayelana nezingozi nokungaqiniseki, ulwazi olumayelana nemisebenzi yebhizinisi, kanye nolwazi olumayelana nokuthengiselana kwezinkampani ezihlobene. Izinkampani kufanele futhi zinikeze ulwazi ngezinqubomgomo zabo zokubala nezindlela zokulinganisa.

Okokugcina, i-FRS idinga ukuthi izinkampani zithumele izitatimende zezimali zonyaka nezesikhashana. Izitatimende zezimali zonyaka kufanele zithunyelwe ngaphambi kwezinyanga eziyisishiyagalolunye ngemuva kokuphela konyaka wezimali futhi izitatimende zezimali zesikhashana kufanele zithunyelwe ngaphambi kwezinyanga eziyisithupha ngemuva kokuphela konyaka wezimali. Izitatimende zezimali kumele zihlolwe ngumcwaningi mabhuku ozimele.

Izibopho zokubalwa kwezimali zezinkampani zase-England ngokusho kwe-Financial Reporting Council (FRC)

I-Financial Reporting Council (FRC) ingumlawuli we-akhawunti oyinhloko e-England. Kunomthwalo wemfanelo wokuqinisekisa ukuthi izinkampani zishicilela ama-akhawunti ezezimali anembile nasobala. I-FRC isungula izindinganiso zokubalwa kwezimali nezimiso zokwethulwa kwama-akhawunti ezisebenza kuzo zonke izinkampani ezisohlwini lwase-England nase-Wales.

Izinkampani ezisohlwini lwase-England nase-Wales kudingeka ukuthi zilandele Amazinga Wokubalwa Kwezimali Wamazwe Ngamazwe (IFRS) asethwe yi-FRC. Lawa mazinga aklanyelwe ukunikeza isithombe sangempela nesisobala sesimo sezimali senkampani nokusebenza kwayo. Izinkampani kufanele futhi zihloniphe imigomo yokwethulwa kwama-akhawunti asungulwe yi-FRC. Le migomo iklanyelwe ukuqinisekisa ukuthi ama-akhawunti ethulwa ngendlela engaguquki neqondakalayo.

I-FRC iphinde iqaphe izinkampani ukuze ziqinisekise ukuthi ziyahambisana nezindinganiso zokubalwa kwezimali kanye nemigomo yokwethulwa kwama-akhawunti. Uma inkampani yehluleka ukuthobela la mazinga nezimiso, i-FRC ingathatha izinyathelo zokuqondiswa kwezigwegwe, okuhlanganisa izinhlawulo nezinhlawulo.

Ngaphezu kwalokho, i-FRC ishicilela imihlahlandlela kanye nemibhalo eyizethenjwa ukusiza izinkampani zithobelane nezindinganiso zokubalwa kwezimali kanye nezimiso zokwethulwa kwama-akhawunti. Le mibhalo yakhelwe ukusiza izinkampani ziqonde futhi zisebenzise izindinganiso zokubalwa kwezimali kanye nemigomo yokwethulwa kwama-akhawunti.

Izidingo zokubalwa kwezimali zezinkampani zase-England ngaphansi koMthetho Wezinsizakalo Zezezimali Nezimakethe 2000

Umthetho Wezinsizakalo Zezezimali Nezimakethe 2000 (FSMA) umthetho wase-UK olawula izinsizakalo zezezimali nezimakethe. Ibeka izindinganiso zokubalwa kwezimali zezinkampani ezisohlwini lwaseNgilandi naseWales. Izinkampani kufanele zithobele izindinganiso zokubalwa kwezimali ezibekwe UMkhandlu Wokubika Ngezezimali (FRC) kanye nomthetho osebenzayo.

Izinkampani ezisohlwini lwase-England nase-Wales kufanele zithobelane ne-International Accounting Standards (IFRS) ebekwe yi-FRC. Lawa mazinga aklanyelwe ukunikeza isithombe sangempela nesisobala sesimo sezimali senkampani nokusebenza kwayo. Izinkampani kufanele futhi zihambisane namazinga e-accounting kazwelonke (UK GAAP) asethwe yi-FRC. Lawa mazinga aklanyelwe ukunikeza isithombe sangempela nesisobala sesimo sezimali senkampani nokusebenza kwayo.

Izinkampani ezisohlwini lwase-England nase-Wales kumele futhi zithobelane nezimfuneko zokudalulwa kwe-FSMA. Lezi zidingo zifaka phakathi ukudalulwa kolwazi lwezezimali nolungezona lwezezimali, kanye nolwazi ngezingozi nokulawula kwangaphakathi. Izinkampani kufanele futhi zishicilele imibiko yonyaka neyesikhashana echaza imisebenzi yazo kanye nokusebenza kwazo.

Okokugcina, izinkampani ezisohlwini lwase-England nase-Wales kufanele zithobelane nezidingo zokuphatha ibhizinisi ze-FSMA. Lezi zidingo zibandakanya ukusungulwa kwebhodi labaqondisi elizimele kanye nekomidi lokucwaninga amabhuku, kanye nokulawula kwangaphakathi nezinqubo zokulawula ubungozi. Izinkampani kufanele futhi zibe nezinqubo ezanele zokudalula nezokuxhumana.

Izibopho zokubalwa kwezimali zezinkampani zase-England ngokuya ngeKhodi Yokubusa Kwebhizinisi

Izinkampani zase-England kudingeka ukuthi zilandele Ikhodi Yokuphatha Ngebhizinisi (Ikhodi) ukuze kuqinisekiswe ukubusa okuhle nokuba sobala kwebhizinisi. Ikhodi ibeka imigomo nezinqubo zokuphatha izinkampani okufanele zilandelwe yizinkampani ezisohlwini lwaseNgilandi. Kusebenza ezinkampanini ezisohlwini lwemakethe enkulu ye-London Stock Exchange kanye nezinye izinkampani ezisohlwini lwemakethe ye-AIM.

Ikhodi ibeka imigomo nezinqubo okufanele zilandelwe yizinkampani ezisohlwini lwaseNgilandi. Le migomo nezinqubo zenzelwe ukukhuthaza ukubusa okuhle nokungafihli kwebhizinisi. Izinkampani ezisohlwini lwaseNgilandi kudingeka ukuthi zihambisane nemigomo nezinqubo zeKhodi.

Ikhodi ibeka imigomo nezinqubo okufanele zilandelwe yizinkampani ezisohlwini lwaseNgilandi. Le migomo nezinqubo zenzelwe ukukhuthaza ukubusa okuhle nokungafihli kwebhizinisi. Izinkampani ezisohlwini lwaseNgilandi kudingeka ukuthi zihambisane nemigomo nezinqubo zeKhodi.

Ikhodi ibeka imigomo nezinqubo okufanele zilandelwe yizinkampani ezisohlwini lwaseNgilandi. Le migomo nezinqubo zenzelwe ukukhuthaza ukubusa okuhle nokungafihli kwebhizinisi. Izinkampani ezisohlwini lwaseNgilandi kudingeka ukuthi zihambisane nemigomo nezinqubo zeKhodi, ikakhulukazi mayelana nokudalulwa kolwazi lwezezimali, isikweletu sabaqondisi, ukwakheka nokusebenza kwamabhodi abaqondisi, ukuqokwa kanye nenkokhelo yabaphathi, ubungozi. abaphathi kanye nokuvikelwa kwabaninimasheya.

Ikhodi futhi idinga izinkampani ezisohlwini lwaseNgilandi ukuthi zisungule izinhlelo zokulawula zangaphakathi ezanele kanye nezinqubo zokulawula ubungozi. Izinkampani ezisohlwini lwase-England kudingeka ukuthi zinikeze ulwazi ngamasistimu azo okulawula kwangaphakathi nezinqubo zokulawula ubungozi emibikweni yazo yaminyaka yonke.

Okokugcina, Ikhodi idinga izinkampani ezisohlwini lwaseNgilandi ukuthi zisungule izinqubo ezanele zokudalula futhi zinikeze ulwazi olugcwele nolunembile mayelana nebhizinisi kanye nokusebenza kwazo. Izinkampani ezisohlwini lwase-England kudingeka ukuthi zinikeze ulwazi ngemisebenzi yazo nokusebenza kwazo emibikweni yazo yonyaka kanye nasezitatimendeni zazo zezikhathi ezithile.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zaseNgilandi ziqinile kakhulu futhi izinkampani kufanele zihambisane nemithetho nemithethonqubo yokubala esebenzayo. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukunemba nokwethembeka kwama-akhawunti azo. Izinkampani kufanele futhi ziqinisekise ukuthi zithobela izindinganiso zamazwe ngamazwe zokubalwa kwezimali kanye namazinga omsebenzi wokubalwa kwezimali. Izinkampani kufanele futhi ziqinisekise ukuthi zithobelana nezidingo zokudalula nokungafihli lutho. Izinkampani kufanele futhi ziqinisekise ukuthi ziyahambisana nokulwa nokushushumbiswa kwemali kanye nokuvinjelwa kwezidingo zamaphekula ngezimali. Okokugcina, izinkampani kufanele ziqinisekise ukuthi zithobela izidingo zabanikazi bamasheya nabatshalizimali.