IFRS kunye ne-FASB - Ziziphi iimigangatho zeeNgxelo zeMali?

ImiGangatho yeeNkcazo kunye neMigangatho yokuGcina iMigangatho

IASB, okanye iBhodi yeMigangatho ye-Akhawunti yamazwe ngamazwe, imiba yokunika ingxelo yemali yomhlaba jikelele (IFRS) kwiinkampani zoluntu-nzala. Uninzi amazwe anika imilinganiselo ye-IFRS yeengxelo zezimali. I-US enye yeemarike zeentengo ezinkulu ngaphandle kwegunya le-IFRS, kwaye akukho zicwangciso ezikhoyo zokutshintsha. IJapan, i-Indiya kunye neChina iceba ukufumana le migangatho.

I-FASB , iBhodi yeMigangatho ye-Akhawunti yezeMali, ibhunga eliphambili e-United States elibeka imigangatho yemigaqo-nkqubo kwaye ikhuphe i-GAAP, okanye iMigaqo-nkqubo eyi-Accounting Accepted Generally.

Njengoko siphila kwimarike yomhlaba wonke, kubaluleke kakhulu ukuba iinkampani ezininzi zelizwe lase-US kunye nabatyalo-mali babe "ngokweengcali" kunye neenkcukacha ze-IFRS kunye ne-GAAP.

Iimigaqo-nkqubo eziKwamkelekileyo eziMkelekileyo (GAAP)

Imigaqo-nkqubo eyamkelweyo ngokuqhelekileyo, ebizwa ngokuba yi-GAAP, yile migaqo yemigaqo kunye nemikhuba enesiseko esinamandla sokuxhasa. I-GAAP yimiqathango eyenziwa yiinkampani ukuqokelela iinkcazo zabo zezimali ezifana nesitatimenti se ngeniso , ishidi lemali , kunye nesitatimende sokuhamba kwemali .

Iingxelo zezemali zihlanganiswa ngokusebenzisa i-GAAP ngokuyinhloko ngenzuzo yeemarike zemali kunye nabatyalomali kwiimarike zemali. Abatyalomali kufuneka baqonde ulwazi abalubhekayo kwiinkcukacha ezahlukeneyo zenkampani zihlobo oluthile lwefom ehambelanisiweyo. Yiloo nto i-GAAP. Iqinisekisa ukuba iinkampani zinika ulwazi olufanayo kwifomathi efanayo xa ziphuma kwigumbi lokugweba.

IBhodi yeMigangatho yeeMali-mali (FASB)

I-GAAP iqulethwe yimithetho emincinci emininzi, iquka iintlobo ezininzi zokuthengiswa kwezimali, ezikhutshwe ixesha elide. I-FASB, iBhodi yeMigangatho ye-Akhawunti yeMali, ibandakanya imithetho emitsha ye-GAAP ebizwa ngokuba yiNkcazo zeMigangatho ye-Accounting Accounting (SFAS). Imithetho ye-GAAP inamandla kakhulu kwiintengiso zezoshishino kunye neefama zoshishino.

Ngaloo ndlela, i-FASB kunye ne-GAAP ilawula le micimbi ngokuqhelekileyo iinjongo zengcinezelo yezopolitiko. Ikopi yeFASB Handbook ne-GAAP ifakiwe ifakwe kwi-intanethi.

Kukho amanyathelo amanyathelo olawulo kunye namagqabantshintshi afanelekileyo alawula imigangatho ye-GAAP ngokubonisana kunye noluntu lwamashishini kunye nabaqeqeshi kwi-accounting:

1. IKomishoni yokuThengisa noTshintsho: Lo ngumzimba olawula iimarike zemali ze-US kunye neemigangatho zokubeka umgangatho-mali.

2. Inkampani yoLuntu iBhodi yokuLawula iBhunga: Eli thuba liphonononga amabhodi okuphicothwa kwaye lichonga imigangatho yokuphicothwa.

3. IBhodi yeMigangatho yeeMali zeMali: Eli bhodi libeka imigangatho yemigangatho yemigangatho e-US

4. IBhodi yeMigangatho yeeNkcazo zamazwe ngamazwe: Eli bhodi lijonganisa imigangatho yokuphendula kwamafayile kumazwe amaninzi ngaphandle kwe-US

IMigangatho yeeNgxelo zeMali zeSizwe (IFRS)

Nangona iKhomishane yezoThutho kunye noTshintsho (i-SEC) iqwalasela kwaye iphikisana, i-US ayifumanga i-IFRS, nangona ihlabathi lilonke lenkxaso yezoqoqosho kunye nenkxaso yeenkokheli ezininzi zehlabathi ukuba zilungelelanise iindlela zokubakhokelela kwiinkcubeko kwiintlanga ezikhungathekileyo. Ezinye zezizathu ezikhankanyiweyo yindawo apho i-GAAP ingumgangatho ophezulu kunye neendleko kunye nobunzima bokuguqulwa. Abaphengululi abaninzi, abaphathi kunye neenkokheli zoshishino bakholelwa ukuba ukuguquka kungenakukhunjulwa, nangona kunjalo, kubonakala ngathi kukho iinqabana ezine:

1. Ukufumana umgangatho ofanayo wee-accounting standards, okanye "ukuguqulwa," kuya kuthetha ukuhlanganiswa kwezinto eziphambili kwiinkcubeko, ezomthetho, ezokulawula kunye nezoqoqosho phakathi kweentlanga, ezingengomngeni omncinci.
2. Amazwe angavumelani nomlawuli oqhelekileyo wokunyanzelisa i-IFRS kwihlabathi jikelele.
3. I-SEC ayilungiselelanga phambili ukugunyaza i-IFRS.
4. Ulwahluko olubalulekileyo phakathi kweefayili ezithile ze-IFRS kunye ne-US GAAP, njengendlela ye- accounting ye - LIFO engenakuvunyelwa phantsi kwe-IFRS, inokuthi ikwazi ukusombulula i-IASB, i-FASB kunye noorhulumente belizwe.

Amabhunga oLawulo lwezeMali

Injongo enye yeziko lolawulo lwemali kukubonelela ngokucacileyo kwiimarike zemali. Ukuguqulwa kwe-FASB kunye ne-IASB kuya kunceda ukubonelela ngokucacileyo kwiinkampani kuwo onke amazwe athatha inxaxheba kwimigangatho yokubalwa kwe-IASB kwaye, ngenxa yoko, ukuvumela ukukhula koqoqosho kwanda.

Kufuneka kubekho utyalo-mali phakathi kwamazwe aya kukhuthaza ukuchuma kwezoqoqosho.