Ƙididdigar kudi

Daga baya a ƙarshen karni na 19, {asar Amirka ta fara tattara bayanai mai ƙarfi. A farko shekara-shekara rahotanni dauke da bayanai ne kawai game da iyaye kamfanin, da kuma na biyu da aka riga a karfafa. Bari mu tantance abin da wannan batu yake.

Mene ne karfafa kalamai?

A Dokar Tarayya, wannan ma'anar yana nufin bayani na yau da kullum wanda ke ba ka damar kwatanta matsayi na kudi na kamfanin, sakamakon ayyukan, da kuma canji a matsayi na kuɗi na kamfanin ko ƙungiyoyi, wanda aka bayyana daidai da IFRS. Ƙungiyar kamfanoni wata kungiya ce ta kungiyoyi daban-daban, inda mutum ke sarrafa iko akan sauran mutane. Za a iya raba wannan. Control ne ikon ƙayyade kamfanin domin wani na tattalin arziki da kudi manufofin domin ya sami tattalin arziki daga ayyukan.

Sarrafa ya ƙunshi waɗannan ka'idoji masu zuwa:

- da ikon mallakar yawancin hannun jari da 'yancin yin zabe .

- kula da yawancin kuri'u masu jefa kuri'a;

- Hakki don ƙayyade abun da ke cikin kwamitin gudanarwa.

Tun lokacin da babban kamfani ya gabatar da rahotanni mai ƙarfi, toshiyar da aka ba shi ne kawai idan an kafa kungiyar ta bisa ka'idojin da aka sanya a Rasha. Akwai wasu kamfanonin da irin wannan ya cancanta.

Dokar tarayya ta bambanta sassa uku na kungiyoyin da ake buƙatar gabatar da maganganun da suka dace:

- kamfanonin inshora;

- kamfanonin bashi;

- kungiyoyi wanda masu kayatarwa ke shiga cikin wurare dabam dabam a musayar ciniki ko wasu masu haɗin ciniki a kasuwa.

A cikin Rasha, mafi musayar musayar musayar ita ce MICEX da RTS. Total a Rasha yana da 11 stock mu'amala, amma mafi yawansu suna wasa a cikin kasuwar jari a qananan rawa. Akwai kuma taro na musayar kasuwancin kasashen waje. Duk kamfanoni, waɗanda aka ba da sunayensu a cikin musayar ciniki na kasashen yamma, amfani da IFRS kamar yadda ya cancanta. Karfafa kalamai na saba da bashi cibiyoyin, don haka sai suyi musulunta duk da takardun a cikin wannan tsari.

Bayar da bukatun

Rahoton da aka ƙayyade shi ne saitin takardun da aka ƙaddara bisa ga bukatun da aka tsara a IFRS. A wannan lokacin, wannan tsarin ya ƙunshi irin wannan tsari na kayan aikin:

- 32 ka'idojin IAS;

- 8 IFRS;

- 28 bayani game da ka'idodi.

Masu amfani da rahoto

A baya, karfafawa rahotanni daga kamfanonin Rasha sun bukaci kawai ga masu zuba jarurruka da kuma masu bashi, kuma halin yanzu halin ya zama daban-daban. Yanzu ya zama wajibi ne don tara rahotannin a wannan tsari. Da farko, masu amfani da shi su ne masu hannun jari da mahalarta, amma tun da yake bazai zama dole ba ga mahalarta, an bayar da shi don samar da wannan rahoto ga ƙungiyoyi masu kulawa. Don cibiyoyi masu zaman kansu, irin wannan jiki shine Babban Bankin, kuma ga wasu a cikin ikonsa shine jiki mai izini. Bugu da ƙari, don a bayar da rahoto ga masu sarrafawa, kamfanonin suna buƙatar buga wallafe-wallafen asusun ajiyar kuɗi tare da shi daga dukkan masu shiga. Anyi wannan ta hanyar sanya shi a cikin tsarin jama'a ko ta hanyar bugawa a cikin kafofin watsa labaru, wanda zai tabbatar da samun dama ga kowa.

Dole ne a samar da cikakkun maganganu a kowace shekara. An bayar da rahoto na shekara kafin a gudanar da taron babban taro na mahalarta taron, amma ba a wuce kwanaki 120 ba bayan shekara da aka tattara ta.