Ukudandaniswa kwezimali

Ukudandanisa izimali (noma umdandaniso wemali) igatsha lomdandaniso eliphathelene nesifinyezo, isihlaziyo kanye nokubikwa kokunanana ngezimali okuhlobene nomhwebo. Lokhu kubandakanya ukulungiswa kwezidando zezimali ezitholakalayo ukuze zisetshenziswe umphakathi. Ababambizabelo, abahlinzeki, amabhange, abasebenzi, izikhungo zikahulumeni, osomhwebo, nabanye ababambiqhaza bayizibonelo zabantu abathanda ukuthola ukwaziswa okunjalo ngezinjongo zokwenza izinqumo.

Ukudandanisa imali kulawulwa yizindinganiso zokubalwa kwezimali zasendaweni nezamazwe ngamazwe. Uhlaka oluyindinganiso yeziqondiso ezamukelwe zokudandanisa (GAAP) lusetshenziswa wonke umhlaba. Luhlanganisa izindinganiso, izivumelwano nemithetho elandelwa abadandanisi lapho beqopha futhi befinyeza uma belungisa izidando zezimali.

Kwelinye icala, Izindanganisi Zokubika Ngezimali zamaZwe (IFRS)ziyiqoqo lezindinganiso zokudandanisa ezichaza izindlela zokubika iminanomali enhlobonhlobo uma kwenziwa izidando zezimali.

Nakuba ukudandanisa imali kusetshenziswa lapho kwenziwa ukwaziswa kokudandanisa kwabantu abangekho enhlanganweni noma abangazibandakanyi nokusebenza kwansuku zonke kwenkampani, Ukudandanisa kwabaphathi kuhlinzeka abaphathi ngokwaziswa kokudandanisa okuzobalekelela ukwenza izinqumo zomhwebo.