"Gcina ibhizinisi lakho lisesikhathini samanje ngeSibophezelo Sokubalwa Kwezimali Senkampani YasePoland!" »

Isingeniso

Isibopho sokubalwa kwezimali sezinkampani zasePoland silawulwa ngumthetho kuma-akhawunti wonyaka nemibiko yezezimali. Lo mthetho uchaza izibopho zokubalwa kwezimali zezinkampani nezinhlangano zasePoland futhi unquma izindinganiso nezinqubo zokubalwa kwezimali okufanele zilandelwe ekulungiseleleni nasekwethulweni kwezitatimende zezimali. Iphinde ichaze izibopho zabaphathi nabahloli bamabhuku bangaphandle ukuze kuqinisekiswe ukuthotshelwa kwezindinganiso zokubala kanye nomthetho. Umthetho wama-akhawunti onyaka nemibiko yezezimali ubuyekezwa njalo ukuze uvumelane nezinguquko emkhakheni webhizinisi kanye nokuvela kwezindinganiso zokubala zamazwe ngamazwe.

Izidingo zokubalwa kwezimali ePoland: yiziphi izibopho zokubalwa kwezimali zezinkampani?

E-Poland, izinkampani kudingeka zihambisane nezidingo eziqinile zokubalwa kwezimali. Izinkampani kudingeka ukuthi zigcine izincwadi namarekhodi ama-akhawunti ngokuhambisana nemigomo yokubalwa kwezimali eyamukelwa ngokujwayelekile (GAAP). Izinkampani kufanele futhi zilungise izitatimende zezimali zonyaka kanye nemibiko yekota, okufanele ihanjiswe kuKhomishana Yezimboni Nezimakethe (KNF). Izitatimende zezimali zonyaka kumele zihlolwe ngumcwaningi mabhuku wangaphandle ozimele. Izinkampani kufanele futhi zithumele ulwazi olwengeziwe kwa-KNF, okuhlanganisa ulwazi olumayelana nebhizinisi labo, izimali, kanye nokusebenza. Izinkampani kufanele futhi zithobelane nezidingo zokudalulwa zolwazi lwezezimali nolungezona olungokwezimali. Izinkampani kufanele futhi zithobelane nezidingo zokudalulwa kwemisebenzi ehlobene yeqembu.

Izindinganiso zokubala zamazwe ngamazwe kanye nemithelela yazo ezinkampanini zasePoland

Izindinganiso zokubala zamazwe ngamazwe (i-IFRS) ziyizindinganiso zokubala ezisebenza kuzo zonke izinkampani emhlabeni jikelele. Zenzelwe ukuhlinzeka ngesisekelo esifanayo sokwethula izitatimende zezimali kanye nokusiza abatshalizimali baqhathanise ukusebenza kwezinkampani. E-Poland, izinkampani kudingeke ukuthi zithobele i-IFRS kusukela ngomhlaka-1 Januwari 2005.

I-IFRS yakhelwe ukuhlinzeka ngokusobala okukhulu nokuqhathaniswa kwezitatimende zezimali zenkampani. Badinga ukuthi izinkampani zethule izitatimende zazo zezimali ngokwemigomo efanayo kanye nengaguquki yokubalwa kwezimali. Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe mayelana nokusebenza kwazo kwebhizinisi nokusebenza kwezezimali.

Izinkampani zase-Poland kufanele zithobele i-IFRS ukuze zethule izitatimende zazo zezimali. Lokhu kusho ukuthi kufanele basebenzise izindlela zokubala ezifanayo nezingashintshi zokwethula izitatimende zabo zezimali. Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe mayelana nokusebenza kwazo kwebhizinisi nokusebenza kwezezimali.

Izinkampani zase-Poland kufanele futhi zithobelane nezimfuneko zokudalulwa kwe-IFRS. Lezi zidingo zidinga izinkampani ukuthi zinikeze ulwazi olwengeziwe mayelana nokusebenza kwazo kwebhizinisi nokusebenza kwezezimali. Izinkampani kufanele futhi zinikeze ulwazi ngobungozi bazo nokungaqiniseki.

Izinkampani ezise-Poland kufanele futhi zithobele izimfuneko zokulawula kwangaphakathi ze-IFRS. Lezi zidingo zidinga ukuthi izinkampani zenze izinhlelo zokulawula zangaphakathi ezisebenzayo ukuze ziqinisekise ukuthi izitatimende zezimali zilungiswa ngendlela enokwethenjelwa futhi ngokuvumelana ne-IFRS.

Sengiphetha, izinkampani zasePoland kufanele zithobele i-IFRS ukuze zethule izitatimende zazo zezimali. Izinkampani kufanele zisebenzisa izindlela zokubala ezifanayo nezingashintshi futhi zinikeze ulwazi olwengeziwe mayelana nemisebenzi yazo kanye nokusebenza kwezimali. Izinkampani kufanele futhi zenze izinhlelo zokulawula zangaphakathi ezisebenzayo ukuqinisekisa ukuthi izitatimende zezimali zilungiswa ngendlela enokwethenjelwa nangokuhambisana ne-IFRS.

Imithetho emisha yokubalwa kwezimali ePoland kanye nemiphumela yayo ezinkampanini

E-Poland, imithetho emisha yokubalwa kwezimali yaqala ukusebenza ngomhla ka-1 Januwari 2020. Le mithetho emisha isekelwe Kumazinga Okubika Ngezimali Wamazwe Ngamazwe (IFRS) futhi yakhelwe ukuthuthukisa ukubonakala nekhwalithi yolwazi lwezezimali olunikezwa izinkampani.

Imithetho emisha yokubalwa kwezimali idinga izinkampani ukuthi zethule izitatimende zazo zezimali ngokwemigomo yokubalwa kwezimali eyamukelwa ngokujwayelekile (GAAP). I-GAAP ingamazinga wokubala achaza ukuthi izinkampani kufanele zethule kanjani ulwazi lwazo lwezezimali. Izinkampani kufanele futhi zinikeze ulwazi olwengeziwe mayelana nokusebenza kwazo kwebhizinisi nokusebenza kwezezimali.

Izinkampani kufanele futhi zihambisane nezidingo eziqinile zokudalula. Izinkampani kufanele zinikeze ulwazi oluningiliziwe mayelana nemisebenzi yazo kanye nokusebenza kwezimali, okuhlanganisa ulwazi olumayelana nezimpahla zazo, izikweletu, ukungena nokugeleza kwemali kanye nemiphumela.

Izinkampani kufanele futhi zithobelane nezimfuneko eziqinile zokulawula kwangaphakathi nezokuphatha. Izinkampani kufanele zenze izinhlelo zokulawula zangaphakathi nezokuphatha ukuze ziqinisekise ukuthi ulwazi lwazo lwezezimali lunembile futhi luphelele.

Amabhizinisi kufanele futhi athobele izimfuneko eziqinile zokulawula ubungozi. Amabhizinisi kufanele abeke izinhlelo zokulawula ubungozi ukuze aqinisekise ukuthi imisebenzi yawo yenziwa ngendlela efanele nokuthi ulwazi lwawo lwezezimali lunembile futhi luphelele.

Amafemu kufanele futhi athobele izimfuneko eziqinile zokudalulwa kolwazi oluhlobene namathuluzi ezezimali. Izinkampani kufanele zinikeze ulwazi oluningiliziwe ngamathuluzi azo ezezimali, okuhlanganisa ulwazi ngobungozi bazo kanye nokusebenza.

Okokugcina, izinkampani kufanele zihambisane nezidingo eziqinile zokwethulwa kwesitatimende sezimali. Izinkampani kufanele zethule izitatimende zazo zezimali ngendlela ecacile neqondakalayo, futhi kufanele zinikeze ulwazi olwengeziwe mayelana nemisebenzi yazo kanye nokusebenza kwezimali.

Imithetho emisha yokubalwa kwezimali ePoland iklanyelwe ukuthuthukisa ikhwalithi nokungafihli kolwazi lwezezimali olunikezwa izinkampani. Badinga ukuthi izinkampani zihambisane nezidingo eziqinile zokudalula, ukulawula kwangaphakathi kanye nokuphatha, ukulawula ubungozi kanye nokwethulwa kwezitatimende zezimali. Le mithetho emisha iklanyelwe ukusiza izinkampani zinikeze ulwazi lwezezimali olunembe kakhudlwana futhi oluphelele, oluzovumela abatshalizimali nabanye ababambiqhaza ukuthi benze izinqumo ezinolwazi.

Izibopho zokubalwa kwezimali zezinkampani ePoland: indlela yokuhambisana nazo?

E-Poland, izinkampani kudingeka zithobele izibopho eziqinile zokubalwa kwezimali. Lezi zibopho zichazwa ngumthetho wama-akhawunti onyaka kanye nezitatimende zezimali, oqale ukusebenza ngomhla ka-1 Januwari 2019.

Izinkampani kudingeka ukuthi zilungise izitatimende zezezimali zonyaka nama-akhawunti onyaka abonisa ngokwethembeka isimo sazo sezimali nokusebenza kwazo. Izitatimende zezimali zonyaka kufanele zilungiswe ngokuvumelana Namazinga Amazwe Ngamazwe Okubalwa Kwezimali (IFRS) kanye Namazinga Kazwelonke Okubalwa Kwezimali (KSH). Ama-akhawunti onyaka kufanele alungiselelwe ngokuvumelana namazinga e-National Accounting Standards (KSH).

Izinkampani kufanele futhi zilungise izitatimende zezimali zesikhashana kanye nemibiko yekota. Izitatimende zezimali zesikhashana kufanele zilungiswe ngokuvumelana Namazinga Amazwe Ngamazwe Okubalwa Kwezimali (IFRS) kanye Namazinga Kazwelonke Okubalwa Kwezimali (KSH). Imibiko yekota kufanele ilungiswe ngokuvumelana namazinga e-National Accounting Standards (KSH).

Izinkampani kufanele futhi zilungise izitatimende zezimali ezihlanganisiwe nemibiko yonyaka. Izitatimende zezimali ezihlanganisiwe kufanele zilungiswe ngokuvumelana namazinga e-International Accounting Standards (IFRS) kanye namazinga kazwelonke okubalwa kwezimali (KSH). Imibiko yonyaka kufanele ilungiswe ngokuvumelana namazinga e-National Accounting Standards (KSH).

Izinkampani kufanele futhi zilungise izitatimende zezimali nemibiko ekhethekile. Izitatimende zezimali nemibiko ekhethekile kufanele ilungiswe ngokuvumelana naMazinga Okubalwa Kwezimali Amazwe Ngamazwe (IFRS) kanye Namazinga Kazwelonke Okubalwa Kwezimali (KSH).

Izinkampani kufanele futhi zilungise izitatimende zezimali nemibiko ukuze zishicilelwe. Izitatimende zezimali nemibiko ezoshicilelwa kufanele ilungiswe ngokuvumelana Namazinga Amazwe Ngamazwe Okubalwa Kwezimali (IFRS) kanye Namazinga Kazwelonke Okubalwa Kwezimali (KSH).

Okokugcina, izinkampani kufanele futhi zilungise izitatimende zezimali nemibiko ukuze zihanjiswe kuziphathimandla ezilawulayo. Izitatimende zezimali nemibiko ezothunyelwa kuziphathimandla ezilawulayo kufanele ilungiswe ngokuvumelana Namazinga Amazwe Ngamazwe Okubalwa Kwezimali (IFRS) kanye Namazinga Kazwelonke Okubalwa Kwezimali (KSH).

Sengiphetha, ukuze zithobele izibopho zokubalwa kwezimali e-Poland, izinkampani kufanele zilungise izitatimende zezimali nemibiko ngokuhambisana nezindinganiso zokubala zamazwe ngamazwe (IFRS) kanye namazinga kazwelonke okubalwa kwezimali (KSH).

Izibopho zokubalwa kwezimali zezinkampani ePoland: izinkampani zingazilungiselela kanjani?

Izinkampani ezisebenza ePoland kudingeka ukuthi zithobele izibopho eziqinile zokubalwa kwezimali. Lezi zibopho zichazwa ngumthetho futhi kuhloswe ngazo ukuqinisekisa ukuthi izinto zisobala kanye nokuziphendulela kwenkampani. Amabhizinisi kufanele azilungiselele lezi zibopho zokubala ukuze aqinisekise ukuthi athobelana nezimfuneko zomthetho.

Okokuqala, izinkampani kufanele zihambisane nezindinganiso zokubalwa kwezimali zasePoland. Lawa mazinga asethwe i-Polish Accounting Standards Board futhi asekelwe Kumazinga Wokubika Wezezimali Wamazwe Ngamazwe. Izinkampani kufanele ziqinisekise ukuthi ama-akhawunti azo alungiswa ngokuhambisana nalawa mazinga.

Ukwengeza, izinkampani kufanele ziqinisekise ukuthi ziyahambisana nezidingo zokudalula. Izinkampani kufanele zishicilele ulwazi lwezezimali nolungezona lwezezimali mayelana nemisebenzi yazo kanye nokusebenza kwazo. Lolu lwazi kufanele lushicilelwe ngesikhathi esithile futhi kufanele lunembe futhi luphelele.

Ukwengeza, izinkampani kufanele ziqinisekise ukuthi ziyahambisana nezidingo zokulawula kwangaphakathi. Izinkampani kufanele zenze izinqubo zokulawula zangaphakathi ukuze ziqinisekise ukuthi ama-akhawunti azo anembile nokuthi abonisa ngokwethembeka imisebenzi yazo kanye nokusebenza kwazo.

Okokugcina, izinkampani kufanele ziqinisekise ukuthi ziyahambisana nezidingo zokuqinisekisa. Izinkampani kufanele ama-akhawunti azo ahlolwe ngumcwaningi mabhuku wangaphandle ozimele. Umcwaningi mabhuku kufanele aqinisekise ama-akhawunti futhi aqinisekise ukuthi anembile futhi athobela izindinganiso zokubala zasePoland.

Sengiphetha, izinkampani ezisebenza ePoland kufanele zilungiselele izibopho eziqinile zokubalwa kwezimali. Kumelwe baqinisekise ukuthi bathobela izindinganiso zokubalwa kwezimali zasePoland, izimfuneko zokudalula, izimfuneko zokulawula kwangaphakathi kanye nezimfuneko zokucwaninga.

Isiphetho

Sengiphetha, izibopho zokubalwa kwezimali zezinkampani zasePoland ziqinile kakhulu futhi izinkampani kufanele zihambisane nemithetho nemithethonqubo esebenzayo. Izinkampani kufanele futhi ziqinisekise ukuthi zinezinsiza namakhono adingekayo ukuze zihlangabezane nalezi zibopho. Izinkampani ezihlulekayo ukuthobela lezi zibopho zingase zibe ngaphansi kwezinhlawulo zobugebengu nezezimali. Ngakho-ke izinkampani kufanele zazi ngezibopho zokubalwa kwezimali kanye nemiphumela ewumphumela.