Asethi ezingaphathekiyo lenkampani

asethi ezingaphathekiyo lweshishini zingabandakanya software eyodwa, iziphumo zophando kunye nomsebenzi nophuhliso, iimpawu zorhwebo kunye brand, phi. base Client data, igama yoshicilelo eendaba, iindleko zoqeqesho lwabasebenzi kunye nophuhliso lwamashishini amatsha
Asinto-asethi ezingaphathekiyo - asethi ezingaphathekiyo.

Ingcamango-asethi ezingaphathekiyo Wangena ukuba aqhube ingxelo oluzimeleyo izinto. Kukho ithuba lokuba le nkampani iza kuhamba iinzuzo zoqoqosho kwixesha elizayo kwezi mpahla. iindleko zabo eqikelelweyo iqondo eliphezulu amathuba IAS 38 yanika ezilandelayo ezisemqoka
iimeko:

- iinzuzo zoqoqosho kwixesha elizayo le-asethi ezingaphathekiyo nga lwahlulwe iinzuzo kwesiya aziwa yoshishino inkampani;

- asethi ezingaphathekiyo lweshishini afumaneka ngenxa yeenguqu ishishini elithile;

- impahla enokwahlulwa, oko kukuthi, wathengisa ngayo, yengqeshiso, wabele iingenelo.

iinzuzo zoqoqosho evela ekusetyenzisweni mafa
a ekungeneni kwemali ngomnatha, equka yokonga iindleko okanye
ukunyusa ingeniso. Ezingaphathekiyo asethi lweshishini ungalawuleka kwezinye iinkampani unqabe ukufikelela kule resource, kwakunye nobhaliso yenkampani abafanele ukuba iinzuzo zoqoqosho kwixesha elizayo.

Valuation-asethi ezingaphathekiyo lweshishini

Ekuqaleni, le asset ilinganiswa ngendleko, kwaye ezingabalulekanga ngokupheleleyo, kuba wadalwa ngokwakho okanye obuthengiweyo wesithathu. Zonke iindleko imiphumela zijongwa iindleko xa kuthe ke zibuyisela ukusetyenziswa yokuqala yemigangatho. yezoqoqosho
zinzuzo ngaphezulu iziphumo zomgangatho zokuqala ukusuka ekusetyenzisweni
Impahla iindleko zemali. Phantsi cap kwakuthetha
ukwandisa ixabiso le-asethi kunye isabelo kuyo yeendleko.

asethi ezingaphathekiyo ye inkampani kuthathelwa ingqalelo
ixabiso lokuqala. Kulo mzekelo, i-Accounting isekelwe kwiindleko
umnatha ukwehla kunye nelahleko. Indlela imali kwakho
asethi ezisekelwe mali kufuneka sihlolwe ngaphantsi emfono nokulahleka.
Le ndlela iyasetyenziswa xa kukho olutshintshayo olu hlobo yentengiso market
asethi. Ngokukhetha le ndlela-mali, inkampani, ngokungqinelana ne-IFRS, kumele kube njalo
uhlolisise ukwenzela ukuthintela ukwakhiwa eziphawulekayo
umahluko phakathi kwexabiso elifanelekileyo kunye nemali ithwele.

asethi ezingaphathekiyo eziveliswa kwishishini ngokuzimeleyo, kufuneka uye isigaba lwemisebenzi yophando kunye nophuhliso. Isigaba umsebenzi wophando ijolise okuvelisa data, uphando kunye novavanyo ezintsha iindlela usebenzisa iziphumo ezifunyenweyo. Kweli nqanaba, kukho kwakhona uphendlo kobuchwepheshe, izinto, ezinye izinto, iinkonzo okanye iinkqubo. Ke ekuqulunqeni, sokuvavanywa nokukhethwa lokugqibela ezihambiselanayo eyamkelekileyo.

Inqanaba uphuhliso ukuyilwa, ukwakhiwa kunye nokuvavanywa iimodeli uvavanyo kunye ethile esemzimbeni. Kweli nqanaba, ukudalwa templates, izixhobo, izitampu kunye neefom, ezinikezelwa yi ubuchwepheshe obutsha.

Xa edala asethi ezingaphathekiyo zonke iindleko Research
sigaba ifakiwe iindleko. Iindleko zophuhliso zithathelwa ingqalelo kwimeko
indlela kunokwenzeka ukuba zizalise le-asethi ukuze sisetyenziswe
okanye ukuthengisa kwixesha elizayo. kufuneka ithathelwe ingqalelo xa kudalwa impahla elizayo
ukwehla, nto leyo ke lokwaba ixabiso le-asethi
ngexesha yobomi yayo luncedo.