Ib qho kev muab yog lub lav tsis paub lub sijhawm lossis tus nqi… Ib qho kev muab yog ntsuas ntawm tus nqi uas lub koom haum xav tau them nyiaj los daws cov luag haujlwm thaum kawg ntawm lub sijhawm tshaj tawm lossis hloov mus rau lwm tus neeg sab nraud thaum lub sijhawm ntawd.
Puas yog kev muaj xwm txheej ceev?
Qhov Tseem Ceeb Qhov Sib Txawv - Kev Pabcuam vs Kev Txhaum Cai
qhov sib txawv tseem ceeb ntawm kev muab kev pabcuam thiab kev lav phib xaub yog qhov kev pabcuam raug suav rau tam sim no raws li resultntawm ib Cov xwm txheej dhau los thaum qhov kev lav phib xaub raug kaw rau tam sim no txhawm rau txhawm rau txhawm rau muaj peev xwm tawm ntawm cov nyiaj yav tom ntej.
Yuav ua li cas koj suav rau cov kev pabcuam?
Feem ntau, cov kev cai raug kaw raws li cov nuj nqis phem, kev muag khoom, lossis cov khoom muag tsis dhau. Lawv tshwm sim ntawm lub tuam txhab daim ntawv tshuav nyiaj li cas hauv qab liabilities tam sim no. Ib lub tuam txhab qhia cov no nyob rau hauv seem ntawm tus account liabilities.
Yuav ua li cas thiab cov xwm txheej hauv cov nyiaj tau los yog dab tsi?
IAS 37 Kev Pabcuam, Kev Ruaj Ntseg Liabilities thiab Cov Khoom Muaj Peev Xwm tau piav qhia txog kev suav nyiaj rau cov kev pabcuam ( kev lav phib xaub ntawm lub sijhawm tsis meej lossis tus nqi), suav nrog cov khoom muaj nqis (muaj peev txheej muaj peev xwm) thiab kev lav phib xaub (cov luag num ua tau thiab cov luag num tam sim no uas tsis tshwm sim lossis tsis tuaj yeem ntsuas tau) …
Dab tsi yog qhov teeb meem hauv kev suav nyiaj?
Ib qhov xwm txheej tshwm sim thaum muaj qhov xwm txheej uas qhov tshwm sim tsis meej, thiab qhov twg yuav tsum tau daws rau yav tom ntej, tejzaum nws tsim kev poob. Kev suav nyiaj rau qhov xwm txheej tseem ceeb yog qhov tseem ceeb kom paub txog tsuas yog cov kev poob uas yuav tshwm sim thiab qhov twg qhov poob nyiaj tuaj yeem kwv yees tau.
