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Isingeniso

Isibopho sokubalwa kwezimali sezinkampani zase-Ireland silawulwa uMthetho Wezinkampani kanye neMithethonqubo yokubala. Izinkampani kudingeka zilandele izindinganiso zokubalwa kwezimali futhi zidalule ulwazi lwezezimali kubanikazi bamasheya bazo kanye nabanye abathintekayo. Izinkampani kudingeka futhi ukuthi zilandele imithetho nezinqubo zokubalwa kwezimali ezithile ukuze kuqinisekiswe ukuba sobala nokuthembeka kolwazi lwezezimali. Izinkampani kufanele futhi zihambisane nezidingo zomthetho wenkampani kanye nemithethonqubo yokubala ukuze kuqinisekiswe ukuvikelwa kwabaninimasheya kanye nabanye abathintekayo.

Izidingo zokubalwa kwezimali zenkampani e-Ireland: yiziphi izidingo eziyinhloko?

E-Ireland, izinkampani kudingeka zihambisane nezidingo eziqinile zokubalwa kwezimali. Lezi zibopho zichazwa nguMthetho Wezinkampani wezi-2014 kanye noMthetho Wokubika Ngezezimali wezi-2013.

Izidingo eziyinhloko zokubalwa kwezimali e-Ireland zimi kanje:

1. Izinkampani kufanele zigcine izincwadi namarekhodi anele. Le mibhalo kufanele igcinwe okungenani iminyaka eyisithupha.

2. Izinkampani kufanele zenze izitatimende zezezimali zonyaka ezibonisa ngokwethembeka isimo sazo sezimali kanye nokusebenza kwazo. Izitatimende zezimali kumele zilungiswe ngokuhambisana namazinga e-accounting international (IFRS).

3. Izinkampani kufanele zithumele izitatimende zazo zezezimali zonyaka ukuze zibuyekezwe futhi zigunyazwe yibhodi labaqondisi bazo.

4. Izinkampani kufanele zishicilele izitatimende zazo zezezimali zonyaka phakathi nezinyanga eziyisishiyagalolunye zokuphela konyaka wazo wezimali.

5. Izinkampani kufanele zithumele izitatimende zazo zezezimali zonyaka ukuze zibuyekezwe futhi zigunyazwe yi-Irish Financial Services Authority (Central Bank of Ireland).

6. Izinkampani kufanele zishicilele izitatimende zazo zezezimali zonyaka kuwebhusayithi yazo futhi zizifake kuMbhalisi Wezinkampani.

7. Izinkampani kufanele zilethe izitatimende zazo zezezimali zonyaka ukuze zibuyekezwe futhi zigunyazwe umcwaningi mabhuku wangaphandle.

Kafushane, izinkampani zase-Ireland kudingeka ukuthi zithobele izimfuneko zokubalwa kwezimali eziqinile, okuhlanganisa nokugcina amabhuku namarekhodi anele, ukulungiselela nokushicilela izitatimende zezezimali zonyaka ngokuvumelana nezindinganiso zokubala zamazwe ngamazwe, ukugunyazwa kwezitatimende zezimali yiBhodi Labaqondisi, ukubuyekezwa nokugunyazwa izitatimende zezimali ze-Financial Services Authority yase-Ireland, ukushicilelwa kwezitatimende zezimali kuwebhusayithi yenkampani kanye nokufakwa kwezitatimende zezimali noBhaliso Lwezinkampani, kanye nokubuyekezwa nokugunyazwa kwezitatimende zezimali ngumcwaningi mabhuku wangaphandle.

Izinkampani zase-Ireland zingaqinisekisa kanjani ukuthi ziyahlangabezana nezibopho zazo zokubalwa kwezimali?

Izinkampani zase-Ireland zingaqinisekisa ukuthi ziyahlangabezana nezibopho zazo zokubalwa kwezimali ngokuthatha indlela esheshayo nokubeka izilawuli ezifanele. Izinkampani kufanele ziqinisekise ukuthi zinesistimu yokubala eyanele nokuthi ziyakwazi ukukhiqiza izitatimende zezimali ezinembile nezihambisana nesikhathi. Izinkampani kufanele futhi ziqinisekise ukuthi zinabasebenzi abaqeqeshiwe nabanekhono lokuphatha izimali zabo nama-akhawunti. Okokugcina, izinkampani kumele ziqinisekise ukuthi ziyayithobela imithetho nemithethonqubo yokubalwa kwezimali esebenza e-Ireland.

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

Izidingo zokubalwa kwezimali zenkampani e-Ireland zibuswa uMthetho Wezinkampani 2014. Lezi zidingo ziklanyelwe ukuqinisekisa ukubonisa izinto obala kwebhizinisi nokuziphendulela, kanye nokuvikela izintshisekelo zabanikazi bamasheya nabatshalizimali.

izinzuzo:

• Umthetho Wezinkampani 2014 udinga ukuthi izinkampani e-Ireland zishicilele izitatimende zezezimali zonyaka kanye nemibiko ngemisebenzi yazo. Le mibhalo ihlinzeka abaninimasheya nabatshalizimali umbono ocacile wempilo yenkampani yezezimali nokusebenza kwayo.

• Izinkampani zase-Ireland kudingeka ukuthi zinikeze ulwazi olumayelana namabhizinisi azo kanye nezimali kuKhomishana Yezibambiso Nezokutshalwa Kwezimali (CVM). Lokhu kuvumela abatshalizimali nabanikazi bamasheya ukuthi benze izinqumo ezinolwazi mayelana nokutshalwa kwezimali kwabo.

• Amabhizinisi ase-Ireland kudingeka athobele Amazinga Okugcinwa Kwezimali Amazwe Ngamazwe (IFRS). Lokhu kuqinisekisa ukuthi izitatimende zezimali zenkampani zinembile futhi aziguquki, okuvumela abatshalizimali nabanikazi bamasheya ukuthi baqhathanise ukusebenza kwenkampani.

Okubi:

• Izidingo zokubalwa kwezimali zamabhizinisi ase-Ireland zingabiza futhi zidle isikhathi. Izinkampani kufanele ziqashe ochwepheshe abaqeqeshiwe ukuze baqinisekise ukuthi izitatimende zabo zezimali zihambisana nezindinganiso zamazwe ngamazwe zokubalwa kwezimali.

• Izinkampani zase-Ireland kudingeka ukuthi zishicilele ulwazi mayelana nemisebenzi yazo kanye nezezimali. Lokhu kungaholela ekulahlekelweni kobumfihlo kanye nokugcinwa kuyimfihlo, okungaba yingozi ekuqhudelaneni kwenkampani.

• Izinkampani zase-Ireland kudingeka ukuthi zithobele izindinganiso zamazwe ngamazwe zokubala. Lokhu kungaba nzima emabhizinisini amancane angenazo izinsiza zokuthobela la mazinga.

Yiziphi izingozi ezihlobene nezibopho zokubalwa kwezimali zezinkampani zase-Ireland?

Izinkampani zase-Ireland zidingeka ukuthi zihambisane nezidingo eziqinile zokubalwa kwezimali. Lezi zibopho zibekwe umthetho futhi kuhloswe ngazo ukuvikela izintshisekelo zabanikazi bamasheya nabatshalizimali. Nokho, ukwehluleka ukuthobela lezi zibopho kungaholela emiphumeleni engathi sína emabhizinisini.

Ubungozi obukhulu obuhlobene nezibopho zokubalwa kwezimali zezinkampani zase-Ireland yilezi:

• Izinhlawulo Zomthetho: Izinkampani ezehlulekayo ukuhlangabezana nezibopho zokubala zingase zibe ngaphansi kwezinhlawulo ezingokomthetho, ezihlanganisa izinhlawulo nokuboshwa.

• Isikweletu Somphakathi: Izinkampani zingathweswa icala lokulahlekelwa kwezezimali abaninimasheya nabatshalizimali ngenxa yokwehluleka kwabo ukuhlangabezana nezibopho zokubala.

• Ukulahlekelwa ukuzethemba: Izinkampani ezingahlangabezani nezibopho zazo zokubala zingalahlekelwa ukuzethemba kwabaninimasheya nabatshalizimali, okungaba nemiphumela emibi emisebenzini yabo.

• Ukulahlekelwa isithunzi: Izinkampani ezihlulekayo ukuhlangabezana nezibopho zazo zokubalwa kwezimali zingase futhi zilahlekelwe isithunzi nokwethembeka kumakhasimende nozakwethu bebhizinisi.

Sengiphetha, izinkampani zase-Ireland kufanele zithobele izibopho zazo zokubalwa kwezimali ukuze zivikele izintshisekelo zazo kanye nezabanikazi bamasheya babo nabatshalizimali. Imiphumela yokwehluleka ukuhlangabezana nalezi zibopho ingaba mibi kakhulu futhi ihlanganise izinhlawulo ezingokomthetho, isibopho somphakathi, ukulahlekelwa ukwethenjwa kanye nokulahlekelwa isithunzi.

Izinkampani zase-Ireland zingaqinisekisa kanjani ukuthi zithobela izindinganiso zamazwe ngamazwe zokubalwa kwezimali?

Izinkampani zase-Ireland zingaqinisekisa ukuthi zithobelana nezindinganiso zokubala zamazwe ngamazwe ngokwamukela Izimiso Zokubalwa Kwezimali Ezivunyelwe Ngokujwayelekile (i-GAAP) njengoba zivezwe Ibhodi Lamazinga Okubalwa Kwezimali (FASB). I-GAAP ingamazinga okubalwa kwezimali achaza izimiso nezindlela zokubala okufanele zilandelwe ekulungiseleleni nasekwethuleni izitatimende zezimali. I-GAAP yakhelwe ukuhlinzeka ngolwazi lwezezimali oluqhathanisekayo, oluthembekile nolufanelekile kubasebenzisi bezitatimende zezimali. Izinkampani zase-Ireland kufanele futhi zithobele Amazinga Okugcinwa Kwezimali Amazwe Ngamazwe (IFRS) asethwe Ibhodi Lamazinga Okugcinwa Kwemali Emhlabeni (i-IASB). I-IFRS ingamazinga okubalwa kwezimali achaza izimiso zokubala nezindlela okufanele zilandelwe ekulungiseleleni nasekwethuleni izitatimende zezimali. I-IFRS yakhelwe ukuhlinzeka ngolwazi lwezezimali oluqhathanisekayo, oluthembekile nolufanelekile kubasebenzisi bezitatimende zezimali. Izinkampani zase-Ireland kufanele futhi zithobele imithetho nemithetho yokubalwa kwezimali yendawo. Izinkampani zase-Ireland kufanele futhi zithobele Amazinga Okugcinwa Kwezimali Amazwe Ngamazwe (IFRS) asethwe Ibhodi Lamazinga Okugcinwa Kwemali Emhlabeni (i-IASB). I-IFRS ingamazinga okubalwa kwezimali achaza izimiso zokubala nezindlela okufanele zilandelwe ekulungiseleleni nasekwethuleni izitatimende zezimali. I-IFRS yakhelwe ukuhlinzeka ngolwazi lwezezimali oluqhathanisekayo, oluthembekile nolufanelekile kubasebenzisi bezitatimende zezimali. Izinkampani zase-Ireland kufanele futhi zithobele imithetho nemithetho yokubalwa kwezimali yendawo. Okokugcina, izinkampani zase-Ireland kufanele ziqinisekise ukuthi zinesistimu eyanele yokulawula yangaphakathi ukuze ziqinisekise ukuthi ulwazi lwezezimali lunembile futhi luphelele.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zase-Ireland 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 kwezidingo zokubalwa kwezimali. Izinkampani kufanele futhi ziqinisekise ukuthi zinokulawula kwangaphakathi okufanele ukuze ziqinisekise ukuthobelana nezidingo zokubala. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinhlelo nezinqubo ezifanele zokuqinisekisa ukuthi izitatimende zezimali ziyalungiswa futhi zethulwe ngokuvumelana nezimfuneko zokubalwa kwezimali.