Isibopho Sezezimali Sezinkampani E-Australia?

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“Phatha Isibopho Sakho Se-Akhawuntingi e-Australia Ngokuzethemba Nokunemba!”

Isingeniso

I-Australia inemithetho nemithethonqubo eqinile yokubalwa kwezimali neyokubika. Izinkampani kufanele zihambisane nezibopho zokubalwa kwezimali kanye nokubika ukuze kuqinisekiswe ukuba sobala kanye nokuziphendulela kwenkampani. Izidingo zokubalwa kwezimali zamabhizinisi ase-Australia zibuswa uMthetho Wezinkampani, Imithetho Yezinkampani kanye Namazinga Okubalwa Kwezimali ase-Australia. Izinkampani kufanele zihambisane nale mithetho neziqondiso ukuze ziqinisekise ukuthotshelwa kanye nokuziphendulela. Izinkampani kufanele futhi zithobele izindinganiso zokubalwa kwezimali zase-Australia ukuze ziqinisekise ikhwalithi nokuthembeka kolwazi lwezezimali. Izinkampani kufanele futhi zihambisane nezibopho zokubalwa kwezimali kanye nokubika ukuze kuqinisekiswe ukusebenza ngokusobala kwenkampani kanye nokuziphendulela.

Amabhizinisi ase-Australia adingeka kanjani ukuze ahlangabezane nezibopho zokubala?

Izinkampani zase-Australia kudingeka ukuthi zithobele izibopho zokubalwa kwezimali ngaphansi koMthetho Wezinkampani Zase-Australia. Lo mthetho udinga amabhizinisi ase-Australia ukuthi ashicilele izitatimende zezezimali zonyaka ezibonisa ukusebenza kwawo kwezezimali kanye nesimo sezezimali ngendlela efanele. Izitatimende zezimali kufanele zilungiswe ngokuhambisana nezindinganiso zokubalwa kwezimali zase-Australia futhi kufanele zihlolwe umcwaningi mabhuku wangaphandle oqeqeshiwe. Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe mayelana nemisebenzi yazo kanye nokusebenza kwezimali, okuhlanganisa ulwazi ngemisebenzi yazo, imiphumela, ukungena nokuphuma kwemali kanye nokutshalwa kwezimali. Izinkampani kufanele futhi zinikeze ulwazi mayelana nokuzibophezela kwazo kwezezimali kanye nezingozi. Izinkampani kudingeka ukuthi zithobele lezi zibopho zokubalwa kwezimali ukuze kuqinisekiswe ukuba sobala kanye nokuziphendulela kwezezimali.

Yimiphi imigomo eyinhloko yokubalwa kwezimali esebenza ezinkampanini zase-Australia?

Izimiso zokubala ezisebenza emabhizinisini ase-Australia zibuswa Uhlaka Lomqondo lwe-Australian Accounting Standards Board (AASB). Lolu hlaka lusekelwe ezimisweni zokubala ezamukelwa ngokuvamile (i-GAAP) futhi luhlanganisa izimiso, amazinga nezincazelo ezisebenza ekulungiseleleni nasekwethulweni kwezitatimende zezimali.

Izimiso zokubala eziyinhloko ezisebenza ezinkampanini zase-Australia zimi kanje:

• Lungiselela izitatimende zezimali ngokuhambisana nomgomo wokukhathazeka okuqhubekayo. Lokhu kusho ukuthi izitatimende zezimali zilungiswa kucatshangwa ukuthi ibhizinisi lizoqhubeka nokusebenza esikhathini esizayo.

• Lungiselela izitatimende zezimali ngokomgomo wobuhlakani. Lokhu kusho ukuthi izitatimende zezimali kufanele zilungiswe ngendlela ezobonisa ubungozi nokungaqiniseki okukhona emsebenzini wenkampani.

• Lungiselela izitatimende zezimali ngokomgomo wokuhambisana kwezindlela. Lokhu kusho ukuthi izinqubomgomo zokubalwa kwezimali ezisetshenziselwa ukulungisa izitatimende zezimali kufanele zisetshenziswe ngokungaguquki kusukela kwesinye isikhathi.

• Lungiselela izitatimende zezimali ngokufezeka. Lokhu kusho ukuthi imali engenayo nezindleko kufanele ziqashelwe uma zitholwa hhayi uma zilinganiswa.

• Lungiselela izitatimende zezimali ngendlela enobulungiswa. Lokhu kusho ukuthi izitatimende zezimali kufanele zibonise ngokwethembeka isimo sezimali kanye nemiphumela yenkampani.

• Ukulungisa izitatimende zezimali ngokomgomo wokuhlukaniswa kwemisebenzi. Lokhu kusho ukuthi izitatimende zezimali kufanele zibonise imisebenzi ehlukene yebhizinisi ngokuhlukana.

Yimiphi imibiko yezimali eyinhloko edingekayo ezinkampanini zase-Australia?

Izinkampani zase-Australia kudingeka zifake imibiko yezimali yonyaka neyesikhashana njengoba kudingwa yi-Australian Companies Act. Imibiko eyinhloko yezezimali edingekayo ihlanganisa ishidi lebhalansi, isitatimende semali engenayo, i-akhawunti yenzuzo nokulahlekelwa, i-akhawunti ye-cash flow kanye nombiko wokuphatha. Le mibiko kufanele ilungiswe ngokuvumelana nezindinganiso zokubalwa kwezimali zase-Australia futhi kufanele ihanjiswe ku-Australian Securities and Investments Commission (ASIC). Imibiko yezezimali kufanele ilungiswe futhi ishicilelwe zingakapheli izinyanga ezine ngemuva kokuphela konyaka wezimali. Izinkampani zase-Australia nazo kudingeka ukuthi zikhiqize izitatimende zezimali ezihlanganisiwe kanye nezitatimende zezimali ezihlanganisiwe zezinkampani ezisohlwini.

Yiziphi izilawuli eziyinhloko zangaphakathi nezangaphandle ezisebenza emabhizinisini ase-Australia?

Izinkampani zase-Australia zingaphansi kwezilawuli zangaphakathi nezangaphandle ukuze ziqinisekise ukuthobela imithetho nezimiso ezisebenzayo. Izilawuli ezibalulekile zangaphakathi nezangaphandle ezisebenza emabhizinisini ase-Australia zihlanganisa:

Izilawuli zangaphakathi:

• Izinqubomgomo Zokuthobelana Nezinqubo: Izinkampani kufanele zibe nezinqubomgomo zokuthobela nezinqubo ezikhona ukuze ziqinisekise ukuthi ziyahambisana nemithetho nezimiso ezisebenzayo.

• Ukulawulwa Kwezezimali: Izinkampani kufanele zisebenzise ukulawulwa kwezimali ukuze ziqinisekise ukuthi izimali zazo ziphathwa ngendlela efanele nokuthi imisebenzi yazo ihambisana nemithetho nezimiso ezisebenzayo.

• Izilawuli Zokuvikela: Izinhlangano kufanele zisebenzise izilawuli zokuphepha ukuze ziqinisekise ukuthi izinhlelo zazo ze-IT kanye nedatha kuvikelekile ezinsongweni zangaphandle.

• Ukuhlolwa kokuthobela imithetho: Izinkampani kufanele zisebenzise ukuhlola ukuthobela imithetho ukuze ziqinisekise ukuthi ziyayithobela imithetho nezimiso ezisebenzayo.

Izilawuli zangaphandle:

• Ukucwaningwa Kwamabhuku Kwangaphandle: Izinkampani kufanele zithumele izimali zazo kanye nokusebenza ekucwaningeni kwamabhuku kwangaphandle ukuze kuqinisekiswe ukuthi ziyahambisana nemithetho nezimiso ezisebenzayo.

• Ukubuyekezwa kwemibiko yezezimali: Izinkampani kufanele zifake imibiko yazo yezezimali ekubuyekezweni kwangaphandle ukuze ziqinisekise ukuthi inembile futhi ithobela imithetho nezimiso ezisebenzayo.

• Ukubuyekezwa kwezinhlelo zokulawula kwangaphakathi: Izinkampani kufanele zibeke izinhlelo zazo zokulawula zangaphakathi ekubuyekezweni kwangaphandle ukuze ziqinisekise ukuthi ziyasebenza futhi ziyahambisana nemithetho neziqondiso ezisebenzayo.

• Ukubuyekezwa kwesistimu yezokuphepha: Izinkampani kufanele zibeke izinhlelo zazo zokuphepha ekubuyekezweni kwangaphandle ukuze ziqinisekise ukuthi ziyasebenza futhi zithobela imithetho esebenzayo neziqondiso.

Yiziphi izinselelo ezinkulu amabhizinisi ase-Australia abhekana nazo uma kukhulunywa ngezibopho zokubala?

Amabhizinisi ase-Australia abhekana nezinselelo eziningi uma kukhulunywa ngezibopho zokubala. Izinselelo ezinkulu yilezi:

1. Ubunkimbinkimbi bezindinganiso zokubalwa kwezimali: Izinkampani zase-Australia kufanele zihambisane nezindinganiso zokubala zamazwe ngamazwe kanye nezindinganiso zokubala zase-Australia. Lawa mazinga ayinkimbinkimbi futhi angaba nzima ukuwaqonda nokusebenzisa.

2. Ukuntengantenga kwezimakethe: Izinkampani zase-Australia zingaphansi kokuguquguquka kwezimakethe okungaba nomthelela omkhulu ezibophweni zazo zokubala.

3. Ingcindezi yabanikazi bamasheya: Abaninimasheya bafuna izinkampani zase-Australia zihlangabezane nezibopho zabo zokubala futhi zinikeze ulwazi lwezezimali olunembile nolwakamuva.

4. Ubugebengu Be-inthanethi: Amabhizinisi ase-Australia abhekene nosongo olukhulayo lobugebengu bamakhompuyutha futhi adinga ukuthatha izinyathelo zokuvikela idatha yawo yokubala.

5. Imithethonqubo: Amabhizinisi ase-Australia kufanele ahambisane nemithetho yokubalwa kwezimali kanye nokudalula, okungase kube inselele kumabhizinisi antula izinsiza zokuthobela izimfuneko zokulawula.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zase-Australia ziqinile 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 kwemithetho nemithethonqubo esebenzayo. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukunemba nokwethembeka kolwazi lokubalwa kwezimali. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukuvikeleka nokugcinwa kuyimfihlo kolwazi lokubalwa kwezimali. Okokugcina, izinkampani kufanele ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukuba sobala kanye nokuziphendulela kolwazi lokubalwa kwezimali.

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