"Ukuphathwa Kwezimali Okuthembekile - Isibopho Sokubika Sezinkampani EJalimane".

Isingeniso

Isibopho sokubala sezinkampani eJalimane silawulwa umthetho wezohwebo waseJalimane futhi singenye yezinto ezibaluleke kakhulu zomthetho wezohwebo waseJalimane. Izinkampani zaseJalimane kudingeka ukuthi zihambisane nezindinganiso eziqinile zokubalwa kwezimali futhi zinikeze ulwazi olunembile noluphelele lwezezimali. Izinkampani zaseJalimane kumele nazo zihambisane nezidingo zokudalula nokungafihli lutho. Izinkampani zaseJalimane kudingeka zilandele izindinganiso zokubalwa kwamazwe ngamazwe futhi zinikeze ulwazi olunembile noluphelele lwezezimali. Izinkampani zaseJalimane kumele nazo zihambisane nezidingo zokudalula nokungafihli lutho. Lesi sihloko sihlola izibopho zokubala eziyinhloko zezinkampani zaseJalimane kanye nemiphumela yezinkampani ezingathobeli lezi zibopho.

Izinkampani zaseJalimane zidingeka kanjani ukuthi zithobele izibopho zokubalwa kwezimali?

Izinkampani zaseJalimane kudingeka ukuthi zithobele izibopho zokubala ezisungulwe umthetho waseJalimane. Lezi zibopho zichazwa Ikhodi Yezentengiselwano YaseJalimane (HGB) kanye Nekhodi Yentela YaseJalimane (AO). Izinkampani kufanele zilungise ama-akhawunti onyaka ngokuvumelana nezimiso zokubala ezamukelwa ngokuvamile (i-GAAP) kanye nomthetho wentela osebenzayo. Izinkampani kufanele futhi zilethe ama-akhawunti azo onyaka ukuze agunyazwe umhlangano wawo jikelele futhi azocwaningwa ngumcwaningi mabhuku. Izinkampani kufanele futhi zishicilele ama-akhawunti azo wonyaka kurejista yezentengiso yaseJalimane. Izinkampani kudingeka ukuthi zithobele lezi zibopho zokubalwa kwezimali ukuze kuqinisekiswe ukucaca nokuziphendulela kwezinkampani zaseJalimane.

Yiziphi izimiso eziyinhloko zokubalwa kwezimali zaseJalimane futhi zisebenza kanjani ezinkampanini?

Izimiso zokubala zaseJalimane zibuswa Ikhodi Yamazinga Okugcinwa Kwezimali YaseJalimane (Gesetz über den Jahresabschluss und den Konzernabschluss, esifushanisiwe njengokuthi GJK). Lezi zimiso zisebenza kuzo zonke izinkampani zaseJalimane, kungakhathaliseki ukuthi zifakwe ohlwini noma cha.

Izimiso zokubalwa kwezimali zaseJalimane zisekelwe esimisweni sobuhlakani, esidinga izinkampani ukuba zazise izimpahla zazo nezikweletu ngenani lazo lemakethe hhayi ngenani lazo lencwadi. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka.

Izimiso zokubalwa kwezimali zaseJalimane nazo zidinga izinkampani ukuthi zazise izimpahla zazo nezikweletu ngevelu yazo yemakethe hhayi ngenani lazo lencwadi. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka.

Izimiso zokubalwa kwezimali zaseJalimane nazo zidinga izinkampani ukuthi zazise izimpahla zazo nezikweletu ngevelu yazo yemakethe hhayi ngenani lazo lencwadi. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka.

Izimiso zokubalwa kwezimali zaseJalimane nazo zidinga izinkampani ukuthi zazise izimpahla zazo nezikweletu ngevelu yazo yemakethe hhayi ngenani lazo lencwadi. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka.

Okokugcina, izimiso zokubalwa kwezimali zaseJalimane zidinga izinkampani ukuba zazise izimpahla zazo nezikweletu ngenani lazo lemakethe hhayi ngenani lazo lencwadi. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka. Izinkampani kufanele futhi zigcine ama-akhawunti ahlukene ezimpahla nezikweletu zazo, futhi kufanele zilungise izitatimende zezimali zonyaka. Izinkampani kufanele futhi zinikeze ulwazi ngemisebenzi yazo kanye nokusebenza kwezimali, kanye nangezingozi namathuba azo.

Yiziphi izinzuzo kanye nokubi kwezibopho ze-accounting eJalimane?

Izidingo zokubalwa kwezimali eJalimane zinikeza izinkampani izinzuzo nezinkinga ezahlukahlukene. Izinzuzo zihlanganisa ukubeka obala okukhulu nokuziphendulela, okuvumela abatshalizimali kanye nabanye abathintekayo ukuba baqonde kangcono isimo sezimali senkampani. Izimfuneko zokubalwa kwezimali e-Germany futhi zenzelwe ukukhuthaza izinkampani ukuthi zisebenzisa izinqubo zokubala ezinomthwalo wemfanelo kakhudlwana futhi zithuthukise amasistimu azo okulawula angaphakathi.

Kodwa-ke, izibopho zokubala eJalimane zingaholela ezindlekweni ezengeziwe zezinkampani. Izinkampani ngokuvamile zidinga ukuqasha ochwepheshe abaqeqeshiwe ukuze baqinisekise ukuthi ama-akhawunti abo ahambisana nezidingo zomthetho nezokulawula. Ngaphezu kwalokho, izinkampani ngokuvamile kufanele zichithe isikhathi nezinsiza zivuselela futhi zigcine izinhlelo zazo zokubala. Okokugcina, izinkampani nazo zingabhekana nezijeziso nezinhlawulo uma zehluleka ukuhlangabezana nezibopho zokubala eJalimane.

Yimaphi amathuluzi nobuchwepheshe obusetshenziswa ukuphatha izibopho zokubala eJalimane?

EJalimane, izinkampani kudingeka zithobele izibopho eziqinile zokubalwa kwezimali. Ukuphatha lezi zibopho, izinkampani zaseJalimane zisebenzisa amathuluzi nobuchwepheshe obuhlukahlukene.

Izinkampani zaseJalimane zingasebenzisa isoftware yokubalwa kwezimali ukuphatha izibopho zazo zokubala. Lezi zinhlelo zokusebenza zingasetshenziswa ukuphatha ama-akhawunti asebhange, izikweletu, izindleko namarisidi. Isoftware yokubala ingasetshenziswa ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Izinkampani zaseJalimane zingasebenzisa nezinhlelo zokuphatha ezididiyelwe (ERP) ukuze zilawule izibopho zazo zokubala. Amasistimu e-ERP angasetshenziswa ukuphatha i-inventory, ama-oda, ama-invoyisi nama-akhawunti asebhange. Amasistimu e-ERP nawo angasetshenziswa ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Izinkampani zaseJalimane zingasebenzisa nezinhlelo zokulawula ubungozi ukuze zilawule izibopho zazo zokubala. Izinhlelo zokulawula ubungozi zingasetshenziswa ukuqapha ubungozi bezezimali kanye nezingozi zokuthobela imithetho. Izinhlelo zokulawula ubungozi zingasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Okokugcina, izinkampani zaseJalimane zingasebenzisa izinhlelo zokuphatha imibhalo ukuphatha izibopho zazo zokubala. Amasistimu okuphatha amadokhumenti angasetshenziselwa ukugcina nokuphatha imibhalo yezimali kanye nezezimali. Amasistimu okuphatha amadokhumenti angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Yiziphi izinselelo izinkampani zaseJalimane ezibhekana nazo maqondana nezibopho zokubalwa kwezimali?

Izinkampani zaseJalimane zibhekana nezinselelo eziningi uma kukhulunywa ngezibopho zokubalwa kwezimali. Umthetho waseJalimane uqine kakhulu futhi udinga izinkampani ukuthi zihambisane nezindinganiso eziqinile zokubala. Izinkampani kufanele futhi ziqinisekise ukuthi zithobela Amazinga Okubika Ngezimali Wamazwe Ngamazwe (IFRS).

Izinkampani zaseJalimane kufanele futhi ziqinisekise ukuthi zithobelana nezidingo zoMthetho Wokubikwa Kwezimali waseJalimane (GoB). Lo mthetho udinga ukuthi izinkampani zinikeze ulwazi olunembile noluphelele lwezezimali. Izinkampani kufanele futhi ziqinisekise ukuthi zithobelana nezidingo zoMthetho Wokungafihli Kokubika Kwezezimali waseJalimane (i-KonTraG).

Ngaphezu kwalokho, izinkampani zaseJalimane kufanele ziqinisekise ukuthi zithobelana nezidingo zoMthetho Wokuvikelwa Kwabanikazi Bamasheya WaseJalimane (AktG). Lo mthetho udinga izinkampani ukuthi zinikeze ulwazi olunembile noluphelele mayelana nemisebenzi yazo kanye nezezimali.

Okokugcina, izinkampani zaseJalimane kufanele ziqinisekise ukuthi zihambisana nezidingo zoMthetho Wokuvikela Abatshalizimali baseJalimane (KapMuG). Lo mthetho udinga izinkampani ukuthi zinikeze ulwazi olunembile noluphelele mayelana nemisebenzi yazo kanye nezezimali.

Kafushane, izinkampani zaseJalimane zibhekana nezinselelo eziningi uma kukhulunywa ngezibopho zokubala. Kumelwe baqinisekise ukuthi bathobela izindinganiso zokubalwa kwezimali zaseJalimane nezamazwe ngamazwe, kanye nezimfuneko zomthetho waseJalimane mayelana nokubalwa kwezimali nokubikwa kwezimali, ukuba sobala kolwazi lwezezimali, ukuvikelwa kwabanikazi bamasheya kanye nokuvikelwa kwabatshalizimali.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zaseJalimane ziqine kakhulu futhi izinkampani kufanele zihambisane nemithetho nemithethonqubo esebenzayo. Izinkampani nazo zidinga ukuqinisekisa ukuthi zinezinsiza namakhono okuphatha izibopho zazo zokubala. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukuthotshelwa kwezidingo zokubalwa kwezimali. Izinkampani kufanele futhi ziqinisekise ukuthi zinokulawula kwangaphakathi okufanele ukuze ziqinisekise ukuthotshelwa kwezidingo zokubalwa kwezimali. Okokugcina, izinkampani kufanele ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukuthi izitatimende zezimali ziyalungiswa futhi zethulwe ngokuvumelana nezimfuneko zokubalwa kwezimali.