Gyara kurakurai a lissafin kudi da kuma bayar da rahoto. Financial taimako ga gyara kurakurai

Akwai hanyoyi daban-daban da wanda kwararru iya saka idanu da primary lissafin takardu. Duk da haka, daga lokaci zuwa lokaci a gani na wani data ciwon dukan rashin daidaito. Ka yi la'akari da kara yadda da gyara kurakurai a cikin lissafin kudi da kuma bayar da rahoto.

Overview

Accounting kurakurai ne ba daidai ba, ko tunani nonreflection na wasu facts na tattalin arziki aiki na da sha'anin. Gaba daya hana alama na su aukuwa ba zai iya zama. Duk da haka, shi yana iya zama dace don daukar matakan gane kurakurai a cikin lissafin kudi (kudi) rahoto da kuma kawar da su sakamakon. Yana dole ne a tuna cewa duk gano kurakurai da za a gyara.

normative tushe

Primary lissafin takardu daidai da Shawarwari da kuma Dokokin (FDR). Tun 2010, shi aiki PBU 22/2010. Ya kafa domin gyara lissafin kudi kurakurai da kuma sharuddan da watsuwar da rashin daidaito a cikin takardun da doka abokai, kamfanoni, wasu fiye da bashi kamfanonin, municipalities da kuma hukumomin gwamnati.

A Sanadin ba daidai ba bayani

A cewar RAS 22/2010 Hankula kurakurai iya zama matukar:

• rashin daidaito a cikin lissafin.
• zamba da jami'an manyan kamfanoni kan lissafin kudi.
• ba daidai ba rarrabuwa da kuma bincike na facts na tattalin arziki aiki na kungiyar.
• ba daidai ba aiwatar da kamfanin ta lissafin kudi manufofin.
• rashin iya amfaninka na bayanai samuwa a lokacin da shiga cikin takardunku.
• misapplication na dokokin hukumar lissafin kudi.

rarrabuwa

Wadannan iri lissafin kudi kurakurai:

1. Kirgawa lahani. Yana kwari da cewa suna da alaka da ba daidai ba da lissafin ko ba daidai ba ajiya / transfer na bayanai a rajista.
2. Lahani sa ta untimely kam na farko takardun. Irin wannan lahani faruwa, yawanci saboda unharmonized a aikin raka'a. A hannu takardun ne sau da yawa kamar a lokacin da za a buga lissafin kudi sashen. Takarda iya yi jinkiri da kwangila. A wannan yanayin, su nonreflection ba za a yi la'akari erroneous.
3. Lahani cewa faruwa saboda ba daidai ba aikace-aikace na shari'a. Wadannan kurakurai ne sakamakon keta dokoki na Securities da watsuwar su bayani.

Bayan sama, lahani iya zama da sakamakon m, unreliable, bai cika data. Wadannan kurakurai na iya zama duka niyya da kuma ganganci aikata. A karshen harka, saboda haka, wasu kamfanoni suna kokarin boye da hujjojin da na rashin ladabi. Yana iya zama, misali:

• overestimation girma rubuta kashe abu daidai da daya ko wasu sansanonin (raw sata).
• gazawar bashi da tsabar kudi umarni alhakin jami'in bi unrecorded tsabar kudi receipts ga kashiya Organization (al'amari na kudi zamba).

ware

Gani ba, da kurakurai omissions ko rashin daidaito a cikin tunani da hujjojin da tattalin arziki aiki a cikin kudi kalamai ko lissafin gano a sakamakon sabon data cewa ba samuwa ga kamfanin a lokacin da aikace-aikace (gazawar biya) bayani a kan dacewa ayyukan. Yana za a gane yadda lahani kuma canji kimomi. A musamman, muna magana ne game da reserves:

- domin hanawa na kudi da zuba jari.

- m basusuka.

- domin hanawa na inventories.

Duk da kiyasta dabi'u ba shiga a cikin ma'auni na line. Su daidaita kawai wasu daga cikin fihirisa.

Hanyar domin ganewa na lahani

Domin da wuri ganewa na kurakurai a cikin kudi rahoto da lissafin shi ne shawarar:

1. Gudanar yau da kullum kaya na data kasance dukiya da wajibobi na kamfanin, ciki har da wani sulhu na biya zuwa kwangila.
2. Nazari duk data dauke a cikin rajista na lissafin kudi. Ciki har da a cikin tsarin na wadannan ayyuka ne da za'ayi tabbaci na comparability na sigogi na tsawon (kiyasta daidai da kudaden shiga da kuma kashe kudi matakan).
3. Duba wayoyi da kuma wadanda ba misali manyan-sikelin ayyukan.
4. Kwatanta yi rahoto - yin ilmin lissafi da kuma ma'ana iko.

Hanyoyi zuwa gyara lissafin kudi kurakurai

Hali da sabawa za a iya za'ayi da wadannan hanyoyin:

• M. Gyara a cikin wannan harka, kurakurai a lissafin kuma bayar da rahoton ne da za'ayi ƙarin wayoyi, karin ko sokewa, da za'ayi kafin aiki ne kawai a kan darajar da tabbatacce ko korau bambanci.
• Complete. A wannan yanayin, da hanyar da canjawar dukan ayyukan da za'ayi kafin, da actuation baya daidai data.

Lokacin amfani da wani na sama zabin ya zama sharhi tare da tunani ga waɗanda takarda, wadda gyare-gyare ake yi. Don gane shortcomings shirya kudi taimako ga gyara kurakurai.

Sharudda da shafi cikin daidaito

Gyara kurakurai a lissafin kuma bayar da rahoton ne da za'ayi ta hanyoyi daban-daban dangane da muhimmancin shortcomings. A cewar wannan nuna alama, gano biyu Categories lahani. Kurakurai iya zama da muhimmanci ko kaɗan. A sharudda da abin da shortcomings na farko category dole ne a kayyade a cikin dacewa Securities. A gagarumin kuskure a cikin lissafin kudi - shi ne irin wannan drawback cewa, daidai ko a hade tare da sauran lahani iya a daya lokaci tasiri da tattalin arziki yanke shawara na sha'awar masu amfani, wanda aka yarda da su a kan tushen da kudi data gabatar a wannan lokaci. Kai tsaye sharudda, na nuna mataki na muhimmancin ƙaddara da sha'anin da kansa. The kungiyar a wannan yanayin zo daga biyun da girma da kuma yanayin da ya dace labarin (s). A halin da ake ciki a tsarin harkokin kudi na sha'anin iya tsara kamar haka:

"The kuskure ya kamata a gane kamar yadda muhimmanci idan ta tsokani misreporting index ta fiye da 10% na yarda da kudin ko index darajar".

A lokacin na ganewa na lahani

Wannan qa'idar kuma yana da wani tasiri a kan dokoki daidai da abin da gyara kurakurai a cikin lissafin kudi da kuma bayar da rahoto. A musamman, lahani iya zama:

1. A halin yanzu shekara, ya bayyana:

• kafin kammala;
• bayan shi, amma kafin shiga kalamai ɗaukarsa.

2. A baya shekara, a samu ba:

• bayan shiga cikin takardunku, amma kafin yin su samuwa don sha'awar jam'iyyun.
• bayan bada masu amfani da yardar rahoto.
• bayan da amincewar Securities.

sha'awar jam'iyyun

Wadannan sun hada da:

1. Mahalarta LLC.
2. A jikin jihar dalĩli, karamar ko wasu dalĩli ĩkon yi hakkokin da mai shi.
3. Hannun jeri na.

lokuta na musamman

Ko da kuwa da mataki na muhimmancin:

• Gyara kurakurai a lissafin kuma bayar da rahoton gano kafin kammala wannan shekara, ya kwashe alamomi daidai da asusun a watan a cikin abin da aka sãme su.
• Gyara ƙarara, kafa a karshen shekara ta kafin shiga cikin takardunku, rikodin yi a watan Disamba na shekarar da aka yi.

Wadannan kayan abinci nufi duk abin da gagarumin kurakurai da aka sanya a cikin shirye-shiryen da kwata na wucin gadi kudi kalamai, ba su sake nazari. Idan square II. kamfanin ya gano wani gagarumin drawback, wanda ya bayyana a cikin I kwata., da canje-canje da cewa za a sa ta gyara za a nuna a cikin takardun for 6 watanni (9 months) da kuma ba za ta shafi wasan kwaikwayon na na kwata.

Features kashe qananan lahani

Idan akawu gano wani kuskure wanda ba a dauke gagarumin, bisa ga halin yanzu lissafin kudi manufofin, kuma aka sanya a baya lokacin, sa'an nan p. 14 PBU gyara shi sanya alamomi a cikin dacewa asusun a watan lokacin da aka gano bayan rattaba hannu kalamai. Asara da kuma riba, wanda ya bayyana a matsayin wani sakamakon kawar da lahani suna kunshe a cikin sauran kudin shiga ko kudi domin yanzu lokaci. Ga misali:

"A watan Janairu na shekarar 2011, kamfanin sayi kuma nan da nan sun yi amfani da stationery ba gani a lissafin wadannan ayyukan Wannan aibi da aka gano a cikin Nuwamba 2012. A wannan yanayin, da alhakin ma'aikata ne lissafin kuskure reference gyara aka nuna a cikin takardun ga Nuwamba kamar haka ...:

Zare kudi cq. 10.9 "Household kayayyaki da kuma kayan aiki."

Credit asusun shiri a kayyade (76, 73, 71, 70, 62, 60).

Yana nuna tallafi na stationery daidai da daftari ga lamba 101 na Janairu 20, 2011.

Zare kudi da asusun domin kayyade na halin kaka (44, 26).

Credit cq. 10.9 "Household kayayyaki da kuma kayan aiki."

Ya nuna yin amfani da dukiya da bukatun ofishin a watan Janairu na 2011.

Zare kudi cq. 91,2 "Sauran kudi".

Credit Account a kan lissafi daga ciyarwa (44, 26).

Rubuce hasarori a cikin 2011, wanda suna hade da jinkiri nuni da ma'amaloli a saya da m amfani da ofishin kayayyaki (Janairu 2011, doka №101 daga 20.01.2011 shekaru). "

muhimmanci factor

A batutuwa a cikin Sphere na kananan kasuwanci, a Bugu da kari ga talakawa hannun jari a cikin jama'a Securities, suna da hakkin su gudanar da wani gyara na kurakurai a lissafin kuma bayar da rahoton, gane daidai da tsarin harkokin kudi na sha'anin gagarumin sanya a baya shekara-shekara sake zagayowar da kuma gano bayan da amincewar Securities a halin yanzu shekara, bisa ga kayyade retrospective sama makirci ba tare da recalculation. Wannan matsayi yana gyarawa a cikin AR 22 (Nos. 2, p. 9). A tsarin harkokin kudi na kungiyar ya zama gyara batu na ko kamfanin zai yi amfani da wannan damar.

Features sabawa gagarumin shortcomings

A hanya domin gyara irin kurakurai zai dogara ne a kan lokaci a cikin abin da suka kasance gano. Saboda haka, wani gagarumin drawback na bara, ya bayyana bayan shiga takardunku ga halin yanzu lokaci, amma kafin da biyayya da sha'awar jam'iyyun, gyara daidai da para. 6 PBU 22. A musamman, da kudi reference domin gyaran kurakurai nuna kau da ta alamomi a cikin dacewa asusun for Disamba wannan lokaci. Idan takarda da aka bayar a wasu sauran masu amfani (sa a cikin haraji Inspectorate, ilimin kididdiga jikuna da sauransu), su ya kamata a maye gurbinsu da waɗanda a cikin abin da gagarumin kwari. Irin wadannan maganganu suna kira bita. Rashin gane matsayin wani gagarumin, shigar a cikin shekara da ta gabata da kuma gano su samar da Securities ga halin yanzu shekara zuwa masu ruwa da tsaki, a matsayin gyara daidai da para. 6 PBU. Alhakin jami'in zai duba balance ka bukatar. Wadannan bayanai da aka bayyana a cikin kwaskwarimar da siffofin:

• cewa wadannan Securities gaba daya maye gurbin baya.
• game da filaye a kan wanda shi ya zama dole don duba balance da kuma haifar da wani sabon daya.

A kwaskwarimar da takarda da aka aika wa dukan adireshin wanda aka aiko a baya. Muhimmanci kafin lokacin kurakurai gano bayan da amincewar shekara-shekara da asusun, gyara alamomi a cikin dacewa asusun a halin yanzu lokaci. M asusun a lokaci guda abubuwa cq. 84 "Tara gaira (cikakken albashi)."

Restatement na kamanta Figures

Ya sanya matsayin idan wani kafin lokacin kuskure ya taba aka shigar da gyara rahoto abubuwa. Wannan hanya ake kira a retrospective restatement. Ya yi tare da girmamawa ga kamanta Figures daga baya lokacin, a lokacin da aka kwantar da fice. A wasu kalmomin, idan inaccuracy faru a shekarar 2011, kamar yadda aka saukar a watan Nuwamba na shekarar 2012, da bayar da rahoto na shekara ta 2012 hira rates za'ayi a ranar 31.12.2011. The abubuwa a kan 31.12.2012 zai dauke da gyara bayani. Kamar yadda aka ware ne lokuta inda shi ne ba zai yiwu:

• kafa dangane da malfunctioning na musamman lokacin.
• kimanta wannan matsala illoli cumulatively to duk gabata rahoto lokaci.

musamman tattalinsu

Da hankali ne kõma zuwa ga gaskiya cewa gyara na gagarumin kafin lokacin kurakurai gano bayan da sikeli Lines an amince, suka ba za a iya maye gurbinsu, bita da kuma resubmission na sha'awar masu amfani. Idan lahani da aka shigar kafin fara farkon lokacin gabatar a takardunku ga halin yanzu shekara, sabawa ne batun bude balance na dacewa da articles na wajibobi, babban birnin kasar, dukiya. A halin yanzu, da kudi kalamai daidai da yarda Figures ga karshen baya da shekaru biyu. Saboda haka, idan inaccuracy a yarda a shekarar 2009 da kuma gano a cikin 2012, da restated bude balance a farkon 2010, 2011 da 2012. A binciken za a nuna a cikin Bayani rubutu rakiyar asusun na karshe kayyade shekara. Idan tabbatar da dalilin da tasiri na gagarumin kurakurai ne ba zai yiwu ba ga daya ko fiye kafin lokaci da aka gabatar a cikin kudi kalamai, da sha'anin bukatar daidaita bude balance ga wasu abubuwa. Wadannan sun hada da dukiya, wajibobi da dukiya a farkon farkon lokaci ga abin da hira ne zai yiwu a yi. Rashin sanin sakamakon wani abu kuskure a baya kasafin kudi rata wanzu idan bukatar mahara ko hadaddun lissafin, wasan kwaikwayon na wanda ba shi yiwuwa a cire bayani game da yanayi da cewa wanzu a lokacin da na abin da ya faru na lahani, ko bukatar amfani da bayanai samu bayan da balance sheet kalamai.

ƙwaƙƙwafi

Bisa ga bukatun na para. 15 PBU, da Bayani rubutu da kudi kalamai ga shekara-shekara ayyukan da sha'anin dole ne dauke da wasu bayanai game da gagarumin kafin lokacin kurakurai da cewa an gyara a halin yanzu zagayowar. A musamman, takardun da ya fada cewa:

1. The adadin gyara a game da kowane labarin - ga kowane kafin lokaci har zuwa wannan ne m, a yi.
2. yanayin da kuskure.
3. The adadin gyara a game da muhimman abubuwan da diluted albashi (asara) da rabo. A nuna alama ya nuna cewa idan wani mahaluži ake bukata don bayyana bayani game da samun kudin shiga da cewa shi ne ya yiwuwa ga wani rabo.
4. The adadin canji a cikin bude ma'auni na farko daga cikin rahoto lokaci.

Idan ba za ka iya sanin ko tasiri na gagarumin malfunctioning na daya ko fiye da suka gabata hawan keke, wanda aka nuna a cikin takardunku, cewa wani Bayani rubutu kamata bayyana dalilan da suka kai ga wannan shã'aninku. A lokaci guda dole ne ka kuma saka Hanyar yin wani abu kuskure gyara, kazalika da lokaci daga abin da ke rubuce canje-canje.

misali

A watan Satumba 2012 an bayyana cewa, a shekarar 2010, aka ba revalued yawa na da babba bashi a kan dogon lokacin da rance da kuma credits a cikin kudin na samu kamfanin. A kan aiwatar da kirga da musayar kudi bambanci a kan adadin wadannan wajibobi a musayar kudi ta 2012 da aka korau bambanci akawu. Wannan aibi ne dauke da muhimmanci, kungiyar ba da aiki a matsayin wani kananan kamfanoni. Wannan kuskure entailed:

1. A murdiya adadin Manuniya a kan girman da mummunan musayar kudi da bambance-bambance a cikin wadannan abubuwa:

- understated darajar aro kudi (line 1410).

- overestimated girman cikakken albashi (line 1370).

2. murdiya na adadin Manuniya a kan adadin kan-lasafta haraji a kan riba daga darajar musayar kudi da bambance-bambance size:

- understated cikakken albashi (line 1370).

- gajere bashi ne overstated da adadin kudin shiga da haraji (line 1520).

Dole ne ka yi a retrospective recalculation na 31.12.2010 da 31.12.2011. A lissafi na sha'anin wadannan sanarwa an sanya shekara ta 2012:

A gani na korau bambance-bambance tasowa daga revaluation na dogon lokaci rance da kuma credits for 2012:

Zare kudi cq. 84 "Tara gaira (cikakken albashi)."

Credit cq. 67 "Lissafi na dogon lokaci rance da kuma credits '.

A bukatarsa dabara samun kudin shiga da haraji da wani mummunan bambanci ga 2010:

Zare kudi cq. 68,4 "kudin shiga da haraji" (in babu wani bashi auna a kan lissafi na sha'anin zai zama wani haraji (tsagaita) kadara - zare kudi cq 09.).

Credit cq. 84 "Tara gaira (cikakken albashi)."

a ƙarshe

Kamar yadda za a iya gani, da gyara kurakurai - shi ne mai lokaci-cinyewa tsari. Yana bukatar ma'aikaci ya karu da hankali da kuma ilimi daga cikin dokokin hukumar wadannan hanyoyin. Kamar yadda aka ambata a sama, gaba daya ya kawar da hadarin da kurakurai ne ba zai yiwu ba da sha'anin. Saboda haka, masana kamata da isasshen ilmi ga farkon ganewa da kuma kawar da lahani a cikin m lissafin kudi takardun.