"Ukuphathwa kwe-akhawunti, ukuthobela umthetho: I-Austrian Company Accountability, uzakwethu othembekile!" »

Isingeniso

I-Austria iyizwe elinemithetho nemithetho eqinile mayelana nokubalwa kwebhizinisi nokubika. Izinkampani zase-Austrian zidingeka ukuthi zithobele izibopho ezithile zokubala kanye nokubika. Lezi zibopho zenzelwe ukuqinisekisa ukuba sobala kwenkampani kanye nokuziphendulela kanye nokuvikela izintshisekelo zabanikazi bamasheya nabatshalizimali. Izinkampani zase-Austrian kumele zithobele imithetho nemithethonqubo yokubalwa kwezimali kanye neyokubika, kanye nezindinganiso zokubala zamazwe ngamazwe. Izinkampani kufanele futhi zinikeze ulwazi lwezezimali nolungezona olungokwezimali kubanikazi bamasheya babo nakubatshalizimali. Izinkampani zase-Austrian kumele futhi zithobele izimfuneko zemithetho yentela neziphathimandla zentela.

Izibopho zokubalwa kwezimali zezinkampani e-Austria: yiziphi izidingo eziyinhloko?

E-Austria, izinkampani kudingeka zithobele izibopho eziqinile zokubalwa kwezimali. Lezi zibopho zichazwa ngumthetho wezinkampani zezentengiselwano kanye neKhodi Yentela. Izidingo eziyinhloko zokubalwa kwezimali zimi kanje:

1. Izinkampani kufanele zigcine amabhuku ezimali kanye namarekhodi okubalwa kwezimali ngokuhambisana nemigomo yokubalwa kwezimali eyamukelwa ngokujwayelekile. Amabhuku ezimali kumele agcinwe ngemali yesiJalimane neyendawo.

2. Izinkampani kufanele zenze izitatimende zezezimali zonyaka kanye nezitatimende zezimali zesikhashana. Izitatimende zezimali zonyaka kufanele zethulwe ngendlela yebhalansi, isitatimende semali engenayo kanye ne-akhawunti yenzuzo nokulahlekelwa. Izitatimende zezimali zesikhashana kufanele zethulwe ngendlela yebhalansi kanye nesitatimende semali engenayo.

3. Izinkampani kufanele zenze umbiko wonyaka ohlanganisa ulwazi ngomsebenzi wazo kanye nesimo sazo sezezimali.

4. Izinkampani kufanele zithumele izitatimende zazo zezezimali zonyaka kanye nemibiko yonyaka ku-Federal Financial Markets Authority ukuze ihlolwe.

5. Izinkampani kufanele zilethe izitatimende zazo zezezimali zonyaka kanye nemibiko yonyaka kuSigungu Sezintela ukuze sicwaningwe.

6. Izinkampani kufanele zithumele izitatimende zazo zezezimali zonyaka kanye nemibiko yonyaka kuSiphathimandla Sezinkampani ukuze zicwaningwe.

7. Izinkampani kufanele zithumele izitatimende zazo zezezimali zonyaka kanye nemibiko yonyaka Kwabaphathi Bezinkampani ukuze zishicilelwe.

Kafushane, izinkampani zase-Austria kufanele zithobele izibopho zokubalwa kwezimali eziqinile, ikakhulukazi ngokuphathelene nokugcinwa kwezincwadi zama-akhawunti, ukulungiswa kwezitatimende zezimali zonyaka nezesikhashana, nokuthunyelwa kwezitatimende zezimali nemibiko yonyaka kuziphathimandla ezihlukahlukene ukuze ziqinisekiswe. kanye nokushicilelwa. .

Izinkampani zase-Austria zingathobela kanjani izindinganiso zokubalwa kwamazwe ngamazwe?

Izinkampani zase-Austrian zingathobela izindinganiso zokubala zamazwe ngamazwe ngokwamukela i-Austrian Accounting Standards System (ASC). Lolu hlelo lusekelwe Kumazinga Amazwe Ngamazwe Okubalwa Kwezimali (IFRS) futhi luklanyelwe ukusiza izinkampani zithobelane nezidingo zokubala zamazwe ngamazwe. Ihlinzeka ngeziqondiso nemihlahlandlela yokulungiselela nokwethulwa kwezitatimende zezimali. Izinkampani kufanele futhi zithobelane nemithetho nemithetho yokubalwa kwezimali yase-Austrian, eqale ukusebenza kusukela ngo-January 1, 2020. Le mithetho nemithethonqubo yakhelwe ukuqinisekisa ukubonisa izinto ngale nokuziphendulela ezinkampanini zase-Austria. Izinkampani kufanele futhi zithobele izindinganiso zokubala zamazwe ngamazwe okudingeka zishicilele izitatimende zezimali zonyaka kanye nemibiko yekota. Izinkampani kufanele futhi zithobelane nezidingo zokudalulwa zolwazi lwezezimali nolungezona olungokwezimali.

Yiziphi izinzuzo nezingozi zezidingo ze-accounting zebhizinisi e-Austria?

Izibopho zokubala zezinkampani e-Austria zibuswa umthetho wezinkampani zezentengiselwano (Gesetz betreffend die Gesellschaftsrecht, GmbHG). Lo mthetho uchaza izibopho zokubalwa kwezimali zezinkampani zase-Austria kanye nezibopho zazo kubanikazi bamasheya bazo nakubabolekisi.

Izinzuzo zezidingo zokubalwa kwezimali zebhizinisi e-Austria ziningi. Okokuqala, banikeza isivikelo kubanikazi bamasheya nabakweletwayo bezinkampani. Izibopho zokubala zidinga izinkampani ukuthi zinikeze ulwazi olunembile nolwakamuva mayelana nezezimali nokusebenza kwazo. Lokhu kuvumela abaninimasheya nabakweletwayo ukuthi benze izinqumo ezinolwazi futhi baqaphe imisebenzi yenkampani. Ukwengeza, izidingo zokubalwa kwezimali zikhuthaza izinkampani ukuthi zisebenzisa izinqubo zokubala eziphusile futhi zigcine amazinga aphezulu okubonisa izinto obala.

Kodwa-ke, izidingo zokubalwa kwezimali zebhizinisi e-Austria nazo zingaba nezithiyo. Isibonelo, izinkampani kufanele zichithe isikhathi nemali eningi zilungiselela futhi zethula imininingwane ye-accounting. Lokhu kungase kubangele izindleko ezengeziwe kanye nokubambezeleka ekuthuthukisweni kwemisebenzi yenkampani. Ukwengeza, izidingo zokubalwa kwezimali zingaba yinkimbinkimbi futhi kube nzima kubaphathi nabanikazi bamasheya ukuba baziqonde.

Yimaphi amathuluzi nobuchwepheshe obutholakalayo bokusiza izinkampani zase-Austria ukuthi zithobele izibopho zokubala?

Izinkampani zase-Austrian zingazuza kumathuluzi nobuchwepheshe obuhlukahlukene ukuze ziqinisekise ukuthi ziyahlangabezana nezibopho zazo zokubala. Lawa mathuluzi nobuchwepheshe afaka isofthiwe yokubala, izinhlelo zokuphatha izimali, izinhlelo zokulawula ubungozi kanye nezinhlelo zokuphatha imibhalo.

Isoftware yokubalwa kwezimali yakhelwe ukusiza amabhizinisi ukuphatha izimali zawo futhi aqinisekise ukuthi alandela izindinganiso zokubalwa kwezimali. Lezi zinhlelo zokusebenza zingasetshenziswa ukuphatha ama-akhawunti asebhange, izikweletu, izindleko namarisidi. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Izinhlelo zokuphatha izimali zingasiza izinkampani zilawule izimali zazo futhi ziqinisekise ukuthi ziyahambisana nezindinganiso zokubalwa kwezimali. Lezi zinhlelo zingasetshenziswa ukuphatha ama-akhawunti asebhange, ama-invoyisi, izindleko namarisidi. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Izinhlelo zokulawula ubungozi zingasiza izinkampani zibone futhi zilawule ubungozi bezezimali. Lezi zinhlelo zingasetshenziswa ukuqapha ukuhamba kwemali, ukuhamba kwemali, kanye nokugeleza kwemali engenayo. Angasetshenziswa futhi ukuqapha ubungozi obuhlobene nezimakethe zezimali kanye nokuphuma kokunye.

Amasistimu okuphatha amadokhumenti angasiza izinkampani ukuphatha imibhalo yazo yokubalwa kwezimali futhi ziqinisekise ukuthi ziyahambisana nezindinganiso zokubalwa kwezimali. Lezi zinhlelo zingasetshenziswa ukugcina, ukuhlela kanye nokusesha imibhalo yezimali. Angasetshenziswa futhi ukwenza imibiko yezezimali kanye nezitatimende zezimali.

Izinkampani zase-Austria zingaziphatha kanjani izibopho zazo zokubala kanye nobungozi bezezimali?

Izinkampani zase-Austria zingaphatha izibopho zazo zokubala kanye nezingozi zezezimali ngokusebenzisa amasistimu okulawula angaphakathi nezinqubo zokulawula ubungozi. Lezi zinhlelo nezinqubo zingabandakanya ukulawula kwangaphakathi ukuze kuqinisekiswe ukuthi ulwazi lwezezimali lunembile futhi luphelele, izinqubo zokuqinisekisa i-akhawunti kanye nezinqubo zokulawula ubungozi ukuze kuhlonzwe futhi kulawuleke ubungozi bezezimali. Izinkampani zingasebenzisa nezinhlelo zokulawula zangaphakathi ukuze ziqinisekise ukuthi ulwazi lwezezimali lunembile futhi luphelele, kanye nezinqubo zokuqinisekisa i-akhawunti ukuze kuqinisekiswe ukuthi ulwazi lwezezimali lunembile futhi luphelele. Izinkampani zingasebenzisa nezinhlelo zokulawula ubungozi ukuze zibone futhi zilawule ubungozi bezezimali. Izinkampani zingasebenzisa nezinhlelo zokulawula zangaphakathi ukuze ziqinisekise ukuthi ulwazi lwezezimali lunembile futhi luphelele, kanye nezinqubo zokuqinisekisa i-akhawunti ukuze kuqinisekiswe ukuthi ulwazi lwezezimali lunembile futhi luphelele. Izinkampani zingasebenzisa nezinhlelo zokulawula ubungozi ukuze zibone futhi zilawule ubungozi bezezimali. Okokugcina, izinkampani zingabeka izinhlelo zokulawula zangaphakathi ukuze ziqinisekise ukuthi ulwazi lwezezimali lunembile futhi luphelele, kanye nezinqubo zokuqinisekisa i-akhawunti ukuze kuqinisekiswe ukuthi ulwazi lwezezimali lunembile futhi luphelele.

Isiphetho

E-Austria, izinkampani kudingeka zithobele izibopho eziqinile zokubalwa kwezimali kanye namazinga okubika. Amabhizinisi kufanele aqinisekise ukuthi ama-akhawunti awo anembile futhi asesikhathini, nokuthi ethulwa ngendlela esobala neqondakalayo. Izinkampani kufanele futhi ziqinisekise ukuthi zithobela imithetho nezimiso ezisebenzayo. Izinkampani ezihlulekayo ukuthobela lezi zibopho zingase zibe ngaphansi kwezinhlawulo zobugebengu nezezimali. Ngakho-ke, kubalulekile ukuthi izinkampani zase-Austria ziqonde futhi zithobele izibopho zazo zokubala kanye nokubika.