Kukarukureta pakati padanho materiality ari odhita - pfungwa huru rokuongorora

The odhita pakati peboka rinotarisirwa kuziva chero mashoko okuti nemaune kana netsaona, pane magwaro wezvemari kambani. Zvisinei, mashoko okuti anogona kuva akasiyana, uye kukura kwavo kungatungamirira nemigumisiro siyana. Saka, Somuenzaniso, sizvo rounding kuti uwandu nokuda mashomanana zana rubles hakuzochinji akanyatsosiyana mari mufananidzo zvavakanga vachida kuita, asi zvakaipa kukarukureta pakati depreciation prices anogona yekudyidzana kukanganisa mamiriro chaiwo. Ndokusaka muna tsika anoedza rimwe pfungwa dzinokosha ndiko kukarukureta pakati padanho materiality ari odhita.
Saka, chii chiri kukosha, uye sei zvinoitika kukarukureta? Kukarukureta pakati padanho materiality ari odhita - tikaenzanisa chitsama kukanganisa Muongororo yekutanga zviratidzo uye chikamu zvikanganiso. Saka, achishandisa zvikuru kuisa chikumbaridzo materiality, zvinokwanisika yokusarudza zvikanganiso zviri kufamba nokuda kambani, uye zvingaita kuti kwakakomba kukanganisa mashoko zvemari, izvo pashure huchachinja sarudzo vebasa.

Kukarukureta kuti materiality ari odhita riri sezvinotevera: chepakutanga (sizvo) Nhamba iri subtracted kukosha indekisi, kuzodzosera dzaona nokuda wevanoongorora akaunzi (kurudyi), kuti module musiyano yakakamurwa kukosha indekisi wechokwadi uye kane zana muzana. Saka wevanoongorora akaunzi anogamuchira kubva muzana kukosha kukosha. Zvadaro, zvinokosha kuenzanisa vakawana kukosha pamwe pachikumbaridzo kukosha - nechipi, kupfuura izvo substantially inova kukwirira uye kutokonzera kururama mashoko. Kazhinji, kazhinji, kuchikumbaridzo materiality zvisinei kushandisa kukosha mashanu muzana, nokuti vamwe Mapato ose pachikumbaridzo ichi kungachinja (somuenzaniso, odhita vachibhadhara nevasiri budgetary mari kunosanganisira yakaderera chikumbaridzo kukosha nokuti kuti shanu muzana vose royalties vari zvakare mukuru uwandu).

Sezvaunoziva, pakupedzisira, kuti wevanoongorora akaunzi anopa ayo zviwanikwa kuti utariri kambani. Kukarukureta pakati padanho materiality ari odhita kunokanganisa mhando goho kuti wevanoongorora akaunzi ichapa utungamiri. Saka, kana kuongorora paiva pasina kukanganisa uye zvose mashoko akarurama, mashoko wevanoongorora akaunzi achapa mhedziso yakanaka pamusoro sangano rokuzvidavirira panguva kambani. Kana hadzina kufambiswa zvakanaka uye mashoko okuti ikoko, zvisinei, havasi kusapfuudza pachikumbaridzo kukosha (dzimwe nguva inonzi materiality), kuti goho riri conditionally akanaka, kuti, zviri nyora zvose zvikanganiso uye avaruramise chete pashure kwemamiriro anogona kunzi akanaka. The akaipa chinouraya inopiwa muna chiitiko kuti akaratidza kukosha zvikanganiso uye zvikanganiso zviri zvemari mapepa.

Zvinokoshawo kuyeuka kuti kukosha materiality achizosiyana zvichienderana iro Nhamba chinobviswa sezvo nechigadziko. Somuenzaniso, kana tiri kuongorora kushanda nhoroondo ano, ipapo nechepasi mwero zvichaita kuti kutora nhoroondo mwero pakupera iri nhau nguva. Panyaya iyi, iyo dzakaonekwa kukanganisa achava guru ndivo. Kana mujinga mwero kutora mari pachiyero, zvinosanganisira kukosha yakatarwa yesangano, izvo zvinogona kupfuura chitsama nyaya mwero iri mazana ezviuru nguva, zvino, Chokwadi, kukanganisa anogona kunzi vasingakoshi. Naizvozvo, kubudikidza pakuverenga padanho materiality iri odhita, zvakakosha kunzwisisa kuti kuongororwa uye chero nechiyero zvakakodzera kusarudza somunhu nechimwe. Izvi zvichaita kuti mune ramangwana kudzivisa kutaura kubudikidza odhita zvakasimba kuti kurapa yeGmail.END_STRONG boka uye achaponesa zita odhita yakasimba zvakanaka.
Tinovimba kuti nyaya iyi yakabatsira vaverengi vedu pfungwa imwe inokosha Dzidziso yacho odhita.