Pbu23 / 2011 - IFRS (ias) 7. Real tsara a layi da lissafin kudi dokoki.

Lalle, tallafi na sabon Rasha lissafin kudi matsayin, sadaukar
watsuwar tsabar kudi kasuwanci, kyale, a karshe,
babban matsalar da rahoto na kasa - domin ta rashin tasiri
masu da kuma m kasuwanci masu, da kuma sauran sha'awar
fuskantar ta ne.

PBU 23/2011 "Cash Flow MAGANGANU" kwanan rana Fabrairu 2, 2011. № 11n sun fi mayar da
taka irin wannan misali norms na kudi ta duniya
IFRS (IAS) rahoton 7 "Report
tsabar kudi kwarara. " Kafin gabatarwar ƙarin matsayin, Rasha
bincike samar da rahotanni dangane da "Jagorori a kan tari
da kuma gabatar da kudi kalamai "22 Yuli 2003 N 67n.

Amma maganganun shiri dokoki sukan ba da amsa
lissafin kudi tambayoyi. A daban-daban kamfanonin sau da yawa tambaya daban-daban
Umarnin fassarar N 67n. A sakamakon haka, akwai wani yi a lokacin da rahoton tsara
bayani na tsabar kudi gudana ya zama m hanya.

Yanzu, lokacin da kamfanonin zo a mafi bude
tattaunawa tare da masu zuba jari, shi ne zama dole a tabbatar da nasarar da aiki
ba kawai cikin sharuddan da balance sheet riba, amma real tsabar kudi gudana da kuma
sakamakon. Kamar yadda wani tunani na sabon raga da aka yanke shawarar zuwa PBU 23/2011
IFRS Dalili na lissafin kudi da kwarewa da developers (IAS) 7.

Abin da sabon ya kawo PBU23 / 2011 Rasha
akawu.

Da farko, akwai tsabta a cikin rarrabuwa na daban na yadda ake gudanar da
ayyuka: na yanzu, zuba jari, harkokin kudi. Kuma duka ƙãga, kuma
Rahoto ga mabukaci saboda da takamaiman misalai ya zama sauki kuma mafi ma'ana
fahimci abin da aiki ga wanda irin nasa.

Sha'awar da wadannan misali.

Kamfanin ya sanya wa wani mutum ala} a tsabar kudi
wani nau'i na aro.

Zai zama kyawawa don yin kuskure, kuma a sakamakon wannan da kudi ma'amala. Duk da haka,
Mu dubi art. PBU23 11/2011, da kuma tabbatar da cewa
aiki ba ya haifar da wani canji a cikin ãdalci leveraged haka
don tafiyar da bai shafi.

Wannan aiki yana dauke pp.e Mataki na ashirin da 10 a cikin sashe sadaukar domin
zuba jari aiki. A gaskiya ma, kamfanin ke tsunduma a
zuba jari kudi, cewa shi ne, domin neman aikatãwa wani albashi cewa ba a hade da na yanzu
aiki, a cikin dogon
ambatacce.

A bayyane yake da kwakwalensu.

Bugu da kari, da majalisar ta kafa da hakkin ya ƙidaya kudi a
kudin ga ruble m ba kawai ga kwanan wata da fatauci, amma kuma
da talakawan musayar kudi (p. 18 PBU23 / 2011), wanda
ƙwarai simplifies da hanya wajen bayar da rahoto ba tare da shafi da isa yabo na
informativeness. A wannan batun, wani mafi ra'ayin mazan jiya m dauka a IAS (IAS) 7 irin wannan cewa kawai zai yiwu Hanyar
hira - a kan ranar da tsabar kudi kwarara.

Watakila, da Rasha edition daga cikin misali a kan-rage wuya
rahoton aiwatar da kanta daga cikin bukatun da masu amfani. Alal misali, wani rahoto a kan
tsabar kudi kwarara sanarwa da ya kamata a bayar a matsayin wani ɓangare na shekara-shekara da kuma
rikon rahoto. Kananan kasuwanci kebe daga wajibi
Rahoto na wani tsabar kudi kwarara sanarwa.

sau da yawa samar da rahoton ne samuwa a duka misali
da dama amma ba wajibi, idan irin wannan hukunci da aka sanya a shuka a kan nasu
(P. 2 PBU23 / 2011).

A musamman mai ban sha'awa da kuma muhimmanci m Bangguo, a lokacin da, daidai da
} asashen duniya da lissafin kudi, akawu na samar da 'yanci a kimantawa
shari'a da kuma gabar a cikin matakan yanke shawara.

Misali.

Kamar yadda da'awar 5 PBU23 / 2011 sanarwa da canje-canje a
Cash ya samar da bayanai ba kawai tsabar kudi, amma kuma
tsabar kudi equivalents, cewa shi ne "sosai ruwa zuba jari cewa
Yana za ta iya daukar tuba zuwa a san yawa na tsabar kudi da kuma abin da
batun marar ƙarfi hadarin canje-canje a cikin darajar. "

Saboda haka, akawu ya kamata mallaka:

• 
  tantance kudi liquidity generated
  zuba jari;
• 
  ƙayyade yawan abin da za a iya sayar a
  wuri-wuri
• 
  lissafi da riskiness ma'amaloli a kudi
  haše-haše.

Duk wannan na bukatar wani tushen sabon tsarin kula da kwarewar ma'aikata
lissafin sabis. A wannan yanayin, ba kawai da farko takardun, amma kuma
nasu "lissafin" suke yafe a cikin nau'i na kudi taimako zai zama
Dalili hada da Manuniya a cikin rahotanni.

Yana alama halin sabon tsarin kula da rahoton a kan motsi
tsabar kudi, a lokacin da mai shi zai iya samu gaibu bayanai
mai zuwa biya ko biya dangane da samuwa lissafin bayanai
lokaci.

Saboda haka, da'awar 24 PBU23 / 2011obyazyvaet bayyana:

• 
  da adadin undrawn bashi Lines,
  uncollected basusuka.
• 
  da adadin overdraft wuraren.
• 
  sauran domin rance adadin
  tabbacin.

Just rahoton a kan samuwar kudi ne zai kasance
m lokacin, bisa ga da'awar 25 PBU23 / 2011
za daidai da "daskararre" kudi, wannan ba don amfani da
a rahoto na kwanan. Alal misali, zubar da dukiya a waje rassan iya
Yana ƙayyade da dokoki na wani jihar.

A cewar marubucin, haddasa matsaloli cika bukatun na da'awar 25 pp.b PBU23 / 2011.

The adadin da tsabar kudi gudana alaka da tabbatarwa kungiyar
a matakin data kasance girma na samar, dole ne a nuna dabam daga
tsabar kudi gudana alaka da fadada wannan aiki.

A halin yanzu, a irin wannan hanya na bambantawa na tsabar kudi gudana ba
amince. A dabara ba zaci su zama sauki, kuma za a iya kafa
da asusun na daban-daban da kamfanoni a gaba ɗaya hanyoyi daban-daban. Kuma shi zai rage
da comparability na rahoto na daban-daban kasuwanci.

A muhimmanci bambanci PBU23 / 2011 da kuma IAS (IAS) 7 ne a methodological tsarin kula da lissafi na Manuniya
sashe characterizing gudana daga aiki ayyuka.

IAS (IAS) 7 damar yin amfani da wani kai tsaye ba hanya, tare da
wanda riba ko asara da aka gyara domin sakamakon ma'amaloli
ba-tsabar kudi yanayi, wani deferrals ko accruals na baya ko nan gaba
tsabar kudi receipts ko biya tasowa a cikin shakka daga aiki,
da sauran yanayi. Wannan hanya ba isasshe bayyanannu, kuma m nuna dangantaka
tsakanin monetary, abin dogara ma'amaloli da ma'aunan da sha'anin kudi.

mike
Hanyar, ko da yake yana karfafa su yi amfani da IFRS
(IAS) 7, amma ba na musamman.

A PBU23 / 2011 quite Azancin bayar da yin amfani da
kaikaitaccen Hanyar ga tunani a kan motsi yana nufin duk wani nau'i na aiki
aiki. Idan ka yi amfani da akawu daukawa kasa misali
data daga rajista na tsabar kudi lissafin kudi da tsabar kudi equivalents kai tsaye
rahoton Lines.

Shan la'akari kasa peculiarities to gano "loopholes" a cikin kudi
Abin lura da rashin dokokin yi cikinsa da'awar 17 PBU23 / 2011.
A nan mun bayar da jerin ma'amaloli da manyan kudi, wanda za a iya gani
An rage girmanta, da cewa shi ne, ba tare da wani rashin lafiya na biya da kuma receipts.

Saboda haka, pp.v da'awar 17 da shugabantar da Sauki (folded) domin gani da "aiwatar
gajere (yawanci har zuwa watanni uku) zuba jari saboda
yin amfani. "

Misali.

Kamfanin ya samu daga wani mutum rance kudi a cikin adadin miliyan 10.
goga.

A kudi da aka cikakken kashe a cikin adadin hannun jari na wani kamfanin.

A karshen watanni uku, da hannun jari da aka sayar da wani samun kudin shiga na 0.1%,
Shi ne 10 rubles

guda miliyan 10. rubles aka mayar da su zuwa mutum.

Rushewarta ginshikai na ma'amaloli ne don auna daya kawai
adadin - samu na 10 dubu rubles ..

Duk da haka, mai shi daga cikin bayanan ba zai iya sanin cewa
kamfanin gudanar da wani gagarumin farmaki. Kuma ko da more ba za a iya kimanta
da yadda ya dace da ma'amala. Shin jagorancin a cikin sha'awa na mai shi da aiki.
Watakila kasuwa farashin hannun jari a zahiri ya tashi watanni 3 more
fiye da 0.1%. Rahoto partially hasarar informativeness

A undeniable amfani da sabon FDR ne da mafita ga matsalar da tunani
folded hanya da wadannan Manuniya:

• 
  da adadin darajar kara haraji,
  biya ko samu a matsayin wani ɓangare biyan yan kwangila.
• 
  biya a kan hukumar kwangila da kamfanin dillancin
  kwangiloli a lokacin da kamfanin ya aikata a madadin wani mutum.
• 
  rama kudi biya da kuma utilities
  sufuri.

A ƙarshe, mun lura cewa tsakanin wannan PBU23 / 2011 da kuma IFRS (IAS) 7, akwai karin kamance fiye da bambance-bambance. kuma shi
Shi ne kuma mai kyau abu ga masu amfani da kudi kalamai. yanzu
kalamai da aka shirya ta Rasha kamfanoni, zai zama samuwa ga fahimtar
waje abokan hulɗa da kuma masu zuba jari. Rasha bincike zai kasance da sauki
shiryayyu ne a kan shirye-shiryen da tsabar kudi kwarara sanarwa, godiya
bayyanannu, kuma m gabatar da misali, kore ta ta misalai.

Saboda haka, muna ganin real amfanin haduwa
Rasha da kuma na kasa da kasa lissafin kudi nagartacce zama
sa shi mafi m zuwa kasashen waje na kasa da kamfanonin
inversor.