Fair Value Accounting
Mark kusvika kuMusika Zvimwe
Kushanda kwekushandiswa kwemakiti kusvika kumakambani ekugadzirisa kunoshanda kumabasa evatengesi vemabhizimisi .
Pakupera kwezuva rimwe rekutengeserana, vatongi vekambani vanokoshesa zvivimbiso zvakachengetwa mukutengesa dairy inventory pamagetsi avo ekuvhara. Kuwedzera kwekuwedzera kwehuwandu hwepamusoro kune zuva rekutanga rekutengeserana ibasa rinozivikanwa pakarepo mubhuku rekuwana mari, uye izvo zvinowedzerawo kuwedzerwa kubhadharwa mari. Saizvozvowo, kuderera kwekunyoresa kwekunaka kubva kune rimwe zuva kunotaridzika pakarepo sekurashika kunopinda mumashoko ekuwana mari, uye izvo zvinoderedza zvakasimba zvakachengetwa kuwana.
Nekuremekedza zvikwereti, mugore rechitatu re2011 mavara matsva kumitemo yepamusoro yemari yepamusoro yakatanga kushanda iyo inogona kuguma nekuvandudzirwa kwechikwereti chekambani, zvichienderana nemari yazvino yemusika. Izvi zvinogona kubudisa counter-intuitive effects. Somuenzaniso, kana kukosha kwemusika kwekwereti yekambani inowira, zvichida nekuda kwekutadzisa kutarisira kwekambani kana nekuda kwekuwanda kwemazana emari yemari yekutengeswa, kukosha kwechikwereti ichocho kunogona kuderedzwa pazhizha rekusvitsa, kuwedzera mari uye kubhadhara mari .
Izvi zvinoratidza hupfumi hwechokwadi hwokuti iyo yakasimba, kunyanya munyanzvi, inogona kubvisa chikwereti chayo pasi pehutano hwemaziso. Kusiyana kunoitika apo kukosha kwemusika kwechikwereti ichi kunomuka: kurasikirwa kunowanikwa pane zvinyorwa zvekuwana mari, kuderedza kuwanikwa kwakachengetwa.
Kushandiswa kwekwangwani kumakambani ekutengeserana kune zvivimbiso zvekusungirirwa kana kuti chikwereti chekutengeserana kwekambani yekambani yakanyatsokwana apo zvivimbiso zviri mubvunzo zvinotengeswa mumisika yekutengeserana yakawanda yevanhu, yakadai seNew York Stock Exchange kana kuti NASDAQ yenyika yose.
Nekuchengetedzwa kwemvura zvishomanana, chirongwa chekuongororwa chinowedzera kuzviisa pasi uye chinowanzoita kukanganisa.
Makomborero aMako kuAkaita Kwekwereti
Vatsigiri vekucherechedza kumakambani ekutengeserana, kusanganisira vazhinji vezvematongerwo enyika uye vedzidzo vezvemari, vanotaura kuti nzira iyi inopa mhedziso yakajeka uye yakarurama yemamiriro ekusimba kwefambisi kupfuura yehuwandu hwekubhadhara mari. Uyezve, vatsigiri vanoratidza kuti izvo zvinoratidza kumusika zvinoshandisa chirango kune zvemari masangano makambani anoshanda senzira yekugadzirisa nzombe uye kutakura misika.
Munguva dzekuderera kwemisika, kuwira kwekukosha kwezvinhu zviri kuruoko rworuboshwe rwebhanhire rekushandura rinobva pamashizha kusvika kumakambani ekuongorora mabhizimisi kuyerwa kwakakodzana mumakambani akafanana akachengetwa mari uye mari yakaenzana kune rumwe rutivi rworudyi kana balance balance. Kuti asangane nehurumende yepamusoro yezvinodiwa, iyo yekambani yaizofanira kuderedza kushandiswa kwayo (kureva, chikamu chayo chikwereti kusvika kune chikwereti chakakosha kuruoko rworudyi rwebhadha racho). Vatsigiri vekucherechedza kumakambani ekutengeserana vacharamba kuti iyi ndiyo nzira yekuzvigadzirisa iyo inoderedza huwandu hwehutano hwehusimba pamusika wekutengesa. Kusiyana naizvozvo, panguva dzekukwira kwemisika uye kuwedzera kwezvinhu zvekusimba pazhizha rekambani, kuwedzera kwehuwandu hwezvinhu kubva pakushandisa mararamiro ekutengeserana kwemahomwe kunobvumira kuwedzera kwehuwandu.
Kukanganisa kwaMako kuKubhadhara Kwemisika
Vamwe vanoona, zvikurukuru Steve Forbes, kwenguva yakareba mupepeti wemagazini yeForbes uye vaimbova mutevedzeri weMutungamiri wehurumende, vanopikisa kuti chiratidzo chekutengeserana chikawedzera kuwedzera kwematambudziko emari muna 2008. Mukufunga kwavo, chiratidzo chekutengesa mitemo chakagadzira denderedzwa rakaipa umo masangano ezvemari akarondedzera kukanganiswa kwemapepanhau makuru sezvo kukosha kwezvivimbiso zvavo zvakaderera, kuderedza kukweretesa kwavanoita uye kukwereta chikwereti , vachidzivirira kukwanisa kwavo kukwereta, uye nokudaro vachivamanikidza kuti vawane insolvency, pasinei nekunonoka kwekushanda kwemari.