Pbu23 / 2011 - IFRS (IAS) 7. hāngai Real ratou ture kaute.

Kore, te whakatamarikitanga o te paerewa kaute Russian hou, whakatapua
whākinga o pakihi moni, tuku, i muri,
te raruraru matua o te pūrongo motu - mo tona kore o te whai huatanga
rangatira me rangatira pakihi pea, me ētahi atu hiahia
anga.

"Tauākī Kapewhiti" PBU 23/2011 i tuhia i February 2, 2011. № 11n te nuinga
whai i te tikanga paerewa rite o te pūtea te ao
IFRS (IAS) pūrongo 7 "Report
rere moni. " Mua ki te whakataki o paerewa atu, Russian
Accountants whakaputa pūrongo e hāngai ana i runga i te "Aratohu runga haaputuraa
me te whakaaturanga o nga tauākī pūtea "o 22 Hōngongoi 2003 N 67n.

Ko e maha ture tauākī faaineineraa kore hoatu whakautu mārama
pātai kaute. I roto i ngā kamupene maha tono rerekē
Tohutohu tikanga N 67n. Ka rite ki te hua, i reira ko tetahi mahi ka te whakatupuranga pūrongo
tauākī o kapewhiti kua riro he tukanga ōkawa.

Na, ka haere mai kamupene ki te tuwhera atu
kōrero ki pūtea, ko reira tika ki te whakamatau i te angitu o te mahi
e kore noa i roto i ngā o te pai toenga pepa, engari kapewhiti tūturu me
hua. Ka rite ki te whakaata o te whāinga hou a ka whakaritea e te reira ki PBU 23/2011
IFRS pūtake o te wheako kaute o ngā (IAS) 7.

He aha hou kua kawea mai PBU23 / 2011 Russian
kaikaute.

Tuatahi o te katoa, i reira ko mārama i roto i te whakarōpū o ngā momo o ngā mahi
mahi: ko te nāianei, haumi, pūtea. Na e rua te Take me
Pūrongo ki te kiritaki e tika ana ki te tauira motuhake hei kua māmā me te ake arorau
kia matau ki ta mahi ki nei no momo.

Hiahia i roto i te tauira e whai ake nei.

Kua homai e te kamupene ki te moni unaffiliated takitahi
puka o te taurewa.

E riro te reira e minaminatia ki te hanga i te hape, a pēnei tenei ki te tauwhitinga pūtea. Heoi,
titiro tatou i toi. PBU23 11/2011, a kia tino e te
e kore e mahi arahi ki tetahi huringa i roto i te tika reira leveraged
ki te pūtea e kore te tono.

whakaaro ana tēnei mahi te pp.e Upoko 10 i roto i te wāhanga whakatapua ki
mahi haumi. I roto i te meka, mahi te kamupene i roto i
moni haumi, e ko, ki te rapu ki te whiwhi i te moni e kore e i pā ana ki te nāianei
mahi, i roto i te roa
wā.

Mārama me arorau.

I tua atu, kua whakapumautia te iriti ture no te tika, ki te tatau i te moni i roto i
moni mo te ōrite RUPO ki te rā o te tauwhitinga kore anake, engari ano hoki
te tere toharite utu (p. 18 PBU23 / 2011), e
nui Simplifies te tukanga mō te pūrongo i waho e pā i te hua o tona
informativeness. I roto i tenei whakaaro, he huarahi atu momo mau i roto i te IAS (IAS) 7 penei e te tikanga ka taea anake
faafariuraa - i runga i te rā o te kapewhiti.

Pea, ko te putanga Russian o te paerewa mo-faaohie
pūrongo tukanga ki te whara o te ngākau nuitanga o ngā kaiwhakamahi. Hei tauira, he pūrongo i runga i
kia whakaratohia tauākī kapewhiti hei wāhanga o te ā-tau, me te
pūrongo wā. pakihi Iti watea i herea
Pūrongo o te tauākī kapewhiti.

maha whakaputa he wātea te pūrongo i roto i te paerewa e rua
te tika, engari e kore e te titauraa, ki te hanga he whakatau taua te i te tipu i runga i to ratou ake
(P. 2 PBU23 / 2011).

He iriti ture no huarahi tino ngā, me te tino, ka, i runga i
paerewa o te ao o te kaute, whakarato kaikaute haere noa i roto i te aro mātai
whakawa me te subjectivity i roto i te tukanga whakatau-hanga.

Tauira.

E ai ki te titau 5 PBU23 / 2011 Tuhinga o TAUI I
whakarato ukauka raraunga moni e kore e anake, engari ano hoki
ritenga moni, e ko "haumi tino wai e
Ka taea te tahuri ngāwari te reira ki moni o moni, me e he mōhiotia
raro ki te mōrearea iti o huringa i roto i te uara. "

Ko te kupu, kia ake te kaikaute:

• 
  aromatawai i te tere pūtea hanga
  haumi;
• 
  whakatau i te nui e taea te hokona i roto i
  wawe tonu
• 
  tātai i te riskiness o whakawhitinga i roto i te pūtea
  āpitihanga.

titau tenei katoa he huarahi faufaa hou ki nga pūkenga o kaimahi
ratonga kaute. I roto i tenei take, e kore e anake nga tuhinga tuatahi, engari ano hoki
ake "tātaitanga" whakakakahuria i roto i te puka o te tokoni pūtea ka
te pūtake mo te whakaurunga o ngā tohu i roto i te pūrongo.

Te āhua huarahi radically hou ki pūrongo i runga i te kaupapa
moni, ka taea whiwhi te rangatira mōhiohio mana'ohia e
utu ahu utu ranei i runga i raraunga kaute wātea
wā.

Ko te kupu, titau 24 PBU23 / 2011obyazyvaet whakaatu:

• 
  te nui o ngā rārangi nama undrawn,
  nama uncollected;
• 
  te nui o ngā whakaurunga täwere;
• 
  kāore hoki te nui taurewa
  taurangi.

Just pūrongo i runga i te wātea o moni ka ka kia
kōrero ka, rite ki te titau 25 PBU23 / 2011
ka whakaata te "tio" moni, e kore te mea e wātea ana mō te whakamahi
i te rā pūrongo. Hei tauira, te tikanga o ngā rawa i roto i pakihi ke taea
Kei te whāiti te reira e te ture o tetahi āhua.

E ai ki te kaituhi, meinga fifi te whakatutuki nga whakaritenga o te kerēme 25 pp.b PBU23 / 2011.

Ko te nui o te moni rere e pā ana ki te whakahaere tiaki
i te taumata o te rōrahi ngā o production, me whakakitea motuhake i te
kapewhiti e pā ana ki te roha o tenei mahi.

I tēnei wā, he tikanga rite o te pārōnaki o kapewhiti kore he
whakaaetia. E kore te te tikanga riro ki kia kuware, a kia kia hanga e
e mau aamu o kamupene ngā i roto i te huarahi katoa rerekē. A ka whakaiti i te reira i te
te taurite tonu o te pūrongo o ngā pakihi.

Ko te PBU23 rerekētanga faufaa / 2011 me IAS (IAS) 7 Ko te huarahi huarahi ki te tātaitanga o tohu
rere wāhanga characterizing i ngā mahi whakahaere.

IAS (IAS) 7 taea te whakamahi o te tikanga autaki, ki
Kei te whakaritea e pai ranei ngaronga mo nga pānga o whakawhitinga
āhua moni-kore, i tetahi deferrals tōpūtanga o mua heke mai ranei ranei
rihīti ukauka utu puta i roto i te akoranga o ngā mahi ranei,
me ētahi atu tikanga. e kore te mea feunga mārama tenei tikanga, me te whakaata wātea te hononga
i waenganui i moni, whakawhitinga pono me pauna o nga moni hinonga.

tika
tikanga, ahakoa te ākina reira ki te whakamahi i IFRS
(IAS) 7, engari e kore te mea ahurei.

I roto i te PBU23 / 2011 rawa arorau whakaratohia e te whakamahi o
tikanga tikanga autaki mō te whakaata i runga i te kaupapa i roto i nga mea katoa o ngā mahi
mahi. Ki te whakamahi koe i te kaikaute e waha ana i te paerewa ā-motu
raraunga i te rēhita o te kaute moni me taurite moni tika
pūrongo ngā rārangi.

Tango ki peculiarities motu pūkete ki te kimi "loopholes" i roto i te pūtea
Te iloa i te kore o te ture kerēme hapu 17 PBU23 / 2011.
Here hoatu e matou he rārangi o ngā whakawhitinga ki moni nui o te moni, e taea whakaata
Kei te whakaiti, e ko, kahore he rärangi o utu me homaitanga.

Na, kerēme pp.v 17 arata'i nei te (takai) kia māmā ki whakaata i te "whakatinanatanga
wā-poto (te tikanga ki runga ki te toru marama) haumi e tika
huanga. "

Tauira.

Kua riro te kamupene i te takitahi moni taurewa i te nui o te 10 miriona.
te horoitanga i.

Ko te moni i tino haumi i roto i te nui o hea o tetahi atu kamupene.

I te mutunga o nga marama e toru, i hokona nga hea ki te moni o 0.1%,
Ko 10 moni

i hoki mai te taua 10 miriona. moni ki takitahi.

Hinga te huarahi o whakawhitinga ko ki te whanganga kotahi anake
nui - te taenga o 10 mano moni ..

Heoi, e kore e taea ki te mohio e te rangatira o nga raraunga
te kamupene whakahaere he mahi nui. A ara ake e kore e taea ki te arotake i
te tōtika o te hoko. E ārahi i roto i te moni o te rangatira ki te mahi.
Pea te utu mākete o nga hea mau whakatika 3 marama atu
atu i 0.1%. Pūrongo wāhanga ngaro informativeness

Ko te painga te whakakorekore o te FDR hou ko te otinga ki te raruraru o te whakaata
tikanga takai nga tohu e whai ake nei:

• 
  te nui o te uara tāpiri tāke,
  utua riro hei wāhanga utu o kaikirimana ranei;
• 
  utu i runga i ngā kirimana komihana , me te ti'amâraa
  kirimana ka mahi te kamupene i runga i mo o tetahi atu tangata;
• 
  utu whakahokia me taputapu
  ratonga waka.

I roto i te mutunga, mōhio tatou e i waenganui i te taua PBU23 / 2011 me IFRS (IAS) 7, i reira he nui ake ngā ōritenga atu ngā rerekētanga. A reira
Ko reira ano hoki he mea pai mo te kaiwhakamahi o ngä tauäkï pütea. Na
Kua tauākī rite e kamupene Russian, ka kia wātea mō te māramatanga
hoa ke me pūtea. ka waiho māmā Accountants Russian
arahina i roto i te faaineineraa o te tauākī rere moni, whakawhetai
whakaaturanga mārama me te matatau o te paerewa, peia e ona tauira.

Ko te kupu, e kite tatou i nga painga tūturu o te pūtahitanga
paerewa kaute Russian, me te ao ki te hei
hoatu reira atu ātaahua ki kamupene motu ke
inversor.