Mawu Consolidated

Back m'zaka za m'ma mochedwa 19 mu United States anayamba kukonza mawu Consolidated ndalama. Woyamba malipoti muli uthenga za kampani kholo, ndipo chachiwiri chinali kale Consolidated. Tiyeni tione mtundu wa lingaliro.

ndi Consolidated Kodi mawu?

Lamulo boma akuti izi anamvetsa mfundo m'ndondomeko Kuti molondola kuonetsa udindo ndalama kampani, zotsatira za ntchito ndi kusintha malo ndalama kampani kapena gulu la makampani, amene anatsimikiza mogwirizana ndi IFRS. Gulu la makampani anazindikira mwa osakaniza mabungwe komwe ali olamulira ena onse. Iwo akhoza kuwerenga. Control amatha kudziwa kampani wina wa ake zachuma ndi ndondomeko ndalama kuti apeze phindu la za cuma zochita zawo.

Control zikuphatikizapo mfundo zikuluzikulu:

- umwini ambiri a magawo ndi ufulu kukavota ;

- kulamulira ambiri a magawo ndi ufulu kukavota;

- ufulu wokhazikitsa zikuchokera wa bodi.

Popeza Consolidated mawu ndalama anatumikira kampani zikuluzikulu, chifaniziro chake ndi kuvomerezedwa Koma ngati pamene gulu unalengedwa mogwirizana ndi malamulo wadutsa mu Russia. Pali ena makampani amene mtundu uwu ndi kuvomerezedwa.

lamulo Federal wolemekezeka magawo atatu a mabungwe akuyenera kudziwa nkhani Consolidated:

- kampani ya inshuwalansi;

- makampani ngongole;

- mabungwe amene mukugwira nawo malonda sheya pa kuphana kapena okonza zina za malonda pa msika sheya.

Mu Russia, zotchuka kwambiri ndi kuphana katundu MICEX ndi RTS. Total mu Russia ali 11 kuphana katundu, koma ambiri a iwo kusewera mu msika wogulitsa ntchito zing'onozing'ono. Palinso wambiri kuphana katundu yachilendo. makampani onse amene ali mu ndandanda kuphana katundu Western, chifukwa kufunika kwa ntchito IFRS. mawu Consolidated wa bwino ndi mabungwe ngongole, choncho akuyenera kugonjera zolembedwa zonse mu fomu iyi.

lipoti Zofunika

Nkhani Consolidated - akonzedwa a zikalata wasenza malinga ndi zofunika zinafotokozedwa IFRS. Pa nthawi, dongosolo ili monga ya zigawo zikuluzikulu:

- 32 IAS muyezo;

- 8 mfundo IFRS;

- 28 mfundo powunikira.

malipoti Anthu

malipoti kale kuchokera kuphatikiza makampani Russian zofunika okha ndalama zakunja komanso ku mabungwe, ndipo tsopano zinthu wakhala yosiyana. Tsopano onetsetsani kuti akonze mawu ake ndalama fomu iyi. Choyamba owerenga ake onse ndi ma sheya hoda ndi ophunzira, koma popeza zingakhale zosafunika kwa ophunzira, amapereka riziki singasiyanitsidwe ndi mawu amenewa, makamaka amalamulidwa ndi gulu. Pakuti mabungwe ngongole monga mphamvu yotere ndi Bank Central ndi cha zinthu zina ovomerezeka thupi zidazo. Kuwonjezera kuti malipoti apezeke mosavuta akuluakulu zolimbana, makampani zifunika kufalitsa mawu Consolidated ndalama kwa kupeza ufulu izo aliyense. Izi zachitika mwa mayikidwe ake m'dongosolo anthu kapena kudzera mwa buku la atolankhani kuti adzaonetsetsa limapezeka onse.

Kupereka mawu Consolidated chuma ayenera idzachitika pachaka. The malipoti akazitumiza pamaso iwo udzachitike msonkhano onse a ziwalo za bungwe, koma pasanafike 120 Patapita masiku chaka kumapeto chomwe anachokera.