Iingxelo zemali ezihlanganisiweyo

Emuva ngasekupheleni kweXesha le-19, iUnited States yaqala ukuqulunqa iingxelo ezihlanganisiweyo. Ingxelo yokuqala yonyaka iqulethe ulwazi kuphela malunga nenkampani yomzali, kwaye enye yesibini idibeneyo. Makhe sibone ukuba yintoni le ngcamango.

Yintoni edibeneyo yokunika ingxelo?

Kulo Mthetho we-Federal, eli gama lithetha ulwazi oluchanekileyo oluvumela ukuba ubonakalise ngokuchanekileyo isikhundla sezimali seenkampani, iziphumo zokusebenza, kunye nokutshintshwa kwimeko yezemali yeenkampani okanye amaqela emibutho, ichazwe ngokuhambelana ne-IFRS. Iqela leenkampani liluhlu lwemibutho emininzi, apho umntu asebenzisa ukulawula phezu kwazo zonke ezinye. Oku kunokwenziwa. Ulawulo lukwazi ukuzimisela enye inkampani imigaqo-nkqubo yezoqoqosho kunye nemali ukwenzela ukufumana inzuzo yezoqoqosho kwimisebenzi yayo.

Ulawulo luquka oku:

- Ubuninzi besininzi sezabelo ngamalungelo okuvota ;

Ukulawulwa kwesininzi sezabelo zokuvota;

- ilungelo lokumisela ukubunjwa kwebhodi yabalawuli.

Ekubeni ingxelo yokuhlanganiswa ithunyelwe yinkampani enkulu, ukufakwa kwayo kuyimfuneko kuphela ukuba umbutho wasungulwa ngokuhambelana nomthetho owamkelwe eRashiya. Kukho iinkampani ezithile apho olu hlobo luyimfuneko.

Umthetho wesigqeba uhlukanisa iintlobo ezintathu zeemibutho ezifunekayo ukukhupha iingxelo ezihlanganisiweyo:

- inshorensi;

Iinkampani zemboleko;

- imibutho apho iziqinisekiso zithatha inxaxheba kwimida yokuthengisa okanye abanye abaququzeleli bezorhwebo kwimarike yokugcina.

E-Rashiya, i-stock exchange ethandwa kakhulu yi-MICEX ne-RTS. Ingqikithi, i- stock exchange engu- 11 isebenza kwintsimi yaseRashiya , kodwa ininzi yabo ibamba indima ebalulekileyo kwimarike yemasheya. Kukho ubuninzi beentengiso zangaphandle. Zonke iikhampani, izabelo zazo ezifakwe kwi-stock exchange exchange, sebenzisa i-IFRS njengoko kuyimfuneko. Iinkcukacha ezihlanganisiweyo ziyaziqhelanisa nemibutho yemboleko, ngoko ke kufuneka ukuba bafake onke amaxwebhu kule fomu.

Iimfuno zokubika

Ingxelo ehlanganisiweyo yiseti yamaxwebhu abhalwe ngokuhambelana neemfuno ezibekwe kwi-IFRS. Okwangoku, le nkqubo ibandakanya isethi yamacandelo:

- 32 Imilinganiselo ye-IAS;

- Imilinganiselo ye-IFRS;

- 28 inkcazo yemigangatho.

Ukubika abasebenzisi

Ngaphambili, ukuhlanganiswa kweengxelo ezivela kwiinkampani zaseRashiya kwakufuneka kuphela kubatyalo-mali bamanye amazwe kunye nababolekisi, kwaye ngoku iimeko ziye zahluke ngokupheleleyo. Ngoku kuyimfuneko ukuqokelela iingxelo kule fomu. Okokuqala, abasebenzisi bayo ngabanini-nxaxheba kunye nabathathi-nxaxheba, kodwa kuba kungenakudinga ukuba bathathe inxaxheba, kunikwa ukunikezelwa kwengxelo kwiinkampani ezilawulayo. Kwiziko lemali-mboleko, loo mzimba yiBhanki Ephakathi, kunye nabanye abakwizikhundla zawo ngumzimba ogunyazisiweyo. Ukongezelela, ukuba ingxelo kufuneka inikezelwe kumaziko alawulayo, iinkampani zibophezelekile ukuba zishicilele ii-akhawunti ezidibeneyo zokufunda ngokukhululekile kunye nabo bonke abantu. Oku kwenziwa ngokufakwa kwayo kwiinkqubo zikarhulumente okanye ngokupapashwa kumajelo eendaba, okuya kuqinisekisa ukufikeleleka kwawo kuwo wonke umntu.

Ukunikezelwa kweengxelo ezidibeneyo kufuneka zenziwe ngonyaka. Ingxelo yonyaka inikezelwa phambi kokuba intlanganiso kawonkewonke yabathathi-nxaxheba iqhutywe, kodwa ingadlulanga iintsuku ezili-120 emva konyaka ekuhlanganiswe ngayo.