Tauākī whakakotahi

Hoki i te mutunga o te rau tau 19 i roto i te Hau Amui no Marite timata ki te faaineine whakakotahi tauākī pūtea. Ko te tuatahi pūrongo ā-tau i roto i ngā mōhiohio anake e pā ana ki te kamupene matua, a ko te tuarua kua he whakakotahi. Kia titiro a i taua ahua o te ariā.

He aha te mea te whakakotahi tauākī?

Ko te ture e hānga ana i mohio ki tenei wā kua rite mōhiohio nahanaha e taea te āwhina ki te whakaata tika te tūnga pūtea o te kamupene, hua o ngā mahi, me ngā huringa i roto i te tūnga pūtea o te kamupene ranei rōpū o kamupene, whakaritea nei i roto i te runga i IFRS. Group o kamupene mohio e te huinga o te maha ngā rōpū, te wahi kua kotahi mana i runga i nga ētahi atu katoa. Ka taea te deciphered reira. Mana ko te kaha ki te whakatau i te kamupene mo tetahi o ona ōhanga me ngā kaupapa here pūtea i roto i te tikanga ki te whiwhi painga ohaoha i ona mahi.

Mana ngā te mau parau tumu e whai ake nei:

- te mana o te nuinga o hea ki mana pōti ;

- mana o te nuinga o nga hea ki mana pōti;

- ki te tika te whakatau i te hanganga o te Poari o Directors.

Mai i mahi nga tauākī pūtea whakakotahi te kamupene matua, he whakahauanga tona kanohi anake i roto i te take, i te hanga o te whakahaere i roto i runga i te ture haere i roto i Russia. He etahi kamupene hoki i te mea whakahauanga tenei momo.

whakanuia te ture e hānga ana e takoto toru kāwai o ngā rōpū ki te utu ake pūkete whakakotahi:

- kamupene rīanga;

- kamupene kāri nama;

- ngā rōpū e whai wāhi i roto i te peeke hokohoko i runga i whakawhitinga atu ngā o hokohoko i runga i te mākete peeke ranei.

I roto i Russia, ko te tino rongonui nga whakawhitinga kararehe MICEX me RTS. Tapeke i roto i Russia e 11 whakawhitinga kararehe, engari te nuinga o ratou e takaro ana i roto i te mākete kararehe te tūranga iti. He he ano hoki te nui o whakawhitinga kararehe ke. kamupene katoa e te hunga i roto i te Rārangi whakawhitinga kararehe Western, e tika ana ki te hiahia ki te whakamahi i IFRS. tauākī Consolidated o waia me whare nama, na e titauhia ratou ki te tuku i te tuhinga katoa i roto i tenei puka.

pūrongo Whakaritenga

Ko te pūkete whakakotahi - he huinga o ngā tuhinga unu ake i roto i runga i te whakaritenga i whakaritea i roto i te IFRS. I te kau, tenei pūnaha ngā te huinga o ngā wāhanga:

- 32 IAS paerewa;

- 8 paerewa IFRS;

- 28 paerewa mō te mārama.

mema pūrongo

pūrongo mua i te whakatōpū o kamupene Russian hiahiatia anake ki pūtea ke, me moni, a inaianei hei te āhuatanga kua tino rerekē. Na kia mohio ki te faaineine i ona tauākī pūtea i roto i tēnei puka. Tuatahi o ona kaiwhakamahi katoa ko nga kaipupuri hea me nga kaiuru, engari mai kia waiho reira tikanga mo te kaiuru, whakarato he kai mahuinga o taua tauākī e te nuinga te mana e te whakahaere. Hoki ngā pūtahi nama rite taua mana ko te Central Bank me mo te tahi atu mahi mana tinana i roto i tona kounga. Haunga kia hanga taua pūrongo e wātea ana ki mana ture, e hiahiatia ana te kamupene ki te whakaputa i whakakotahi tauākī pūtea mō te te whai wāhi noa ki reira te katoa. mahi tenei e tona whakanohonga i roto i te pūnaha tūmatanui i te tikanga o te whakaputanga i roto i te pāpāho e ka whakarite ona wātea ki te katoa ranei.

Whakarato whakakotahi tauākī pūtea kia kawea i roto i ia tau. E tuku ana te pūrongo ā-tau i mua i ka ratou e tū te hui whānui o ngā mema o te whakahaere, engari e kore e i muri atu i te 120 nga ra i muri i te mutunga tau mo e i ahu mai ratou.