anthaaraashtra saambathika reporting maanadandangal

ifrs foundeshanum internaashanal accounting staanderds board (iasb) purappeduvicha accounting maanadandangalaanu ifrs ennu saadhaaranayaayi vilikkappedunna anthaaraashtra saambathika reporting maanadandangal. kambaniyude saambathika prakadanavum sthaanavum vivarikkunnathinulla oru staanderd maarggamaan avaa, angane kambaniyude saambathika prasthavanakal manassilakkaavunnathum anthaaraashtra athirthikalkkappurathu thaarathamyappeduthaavumnathum. oharikalo securitykaloo pothuvaayi listt cheytha kambanikalkku avaa prathyekichum prasakthamaanu.
lokamembaadumulla niravadhi vyathyastha deseeya accounting maanadandangal ifrs maatti, pakshe yunaittad stetsile prathyeka accounting maanadandangal maattisthaapichittil.ezz. gap prayogikkunnu.
charithram.
patthu raajyangale prathinidheekarikkunna akkoundansi bodikal 1973 juunil internaashanal accounting staanderds kammitti (iasc) sthaapichu. ithu anthaaraashtra accounting maanadandangal (ias), vyaakhyaanangal, aashayaparamaaya chattakkood enniva roopappeduthukayum prasidheekarikkukayum cheythu. deseeya maanadandangal vikasippikkunnathil niravadhi deseeya accounting staanderd settarmaar iva parishodhichu.
2001ll anthaaraashtra accounting staanderds board (iasb) aagola accounting maanadandangalude vikasanathiloode deseeya accounting maanadandangalkkidayil samyojanam konduvarunnathinaayi iasic pakaram oru remit nalki. puthiya board athinte aadya yogathil nilavilulla ias, staanding interpretteshans kammitti staanderds (six) enniva sweekarichu. puthiya maanadandangale "anthaaraashtra saambathika reporting maanadandangal" (aii. eph. aarr. ezz) ennu vilikkunna maanadandangal vikasippikkunnath aii. eiii. ezz. bii thudarunnu.
2005 januvari 1 muthal europian union listtucheytha kambanikalude ekeekritha akkoundukalkku anthaaraashtra saambathika reporting maanadandangal baadhakamaakumenn 2002 ll europian union (iyu) sammathichu, ithu niravadhi valia sthaapanangalkku ifrs avatharippichu. athinusesham mattu raajyangalum europian yooniyante neethrthwam pinthudarnnu.
2021ll glasgoyile kalavastha vyathiyanathekkurichulla aikyaraashtrasabhayude chattakkood kanvenshante coop coop avasarathil ifrs foundeshan puthiya anthaaraashtra susthirataa maanadanda board iii. ezz. bii roopeekarikkunnathaayi prakhyaapichu.
datthedukkal.
austreliya, brazeel, canada, chili, europian union, jisisi rajyangal, hongong, india, israel, maleshya, paakistaan, phillippines, russia, singapur, dakshinaafrikka, dakshina korea, taiwan, turkey thudangiya pradhana raajyangalum pradeshangalum ulppede lokamembaadumulla 132 adikaaraparidhiyil ifrs maanadandangal aavashyamo anuvadaneeyamo aanu.
orotta koottam aagola accounting maanadandangalude lakshyathilekkulla purogathi vilayiruthunnathinayi, ifrs foundeshan vyakthigatha adhikaaraparidhiyilulla ifrs maanadandangalude upayogathekkurichu profileukal vikasippikkukayum posttucheyyukayum cheythittundu. vividha srothassukalil ninnulla vivarangalude adisthaanathilaanu iva. ifrs foundeshan nadatthiya oru surveik staanderd setting mattu prasakthamaaya sthaapanangalum nalkia prathikaranangalayirunnu prarambha pooyint. 2019 august vareyulla kanakkukal prakaram, 166 adikaaraparidhikalulla profileukal poortthiyaayi, 166 adhikaaraparidhikalkk aii. eph. aarr. ezz maanadandangal upayogikkendathundu.
vyakthigatha adikaaraparidhiyil kaalikamaaya vivarangal nilanirthunnathinulla budhimuttu kaaranam, lokamembaadumulla nilavile aii. eph. aarr. dathedukkalinekkurichu moonnu vivara srothassukal shupaarsha cheiyunnu
reey jeey. nikshepa avasarangal thaarathamyam cheiyunnathinum vivarangalude gunanilavaaram vardhippikkunnathinumala chelavu kuraykkunnathiloode lokamembaadumulla nikshepakarkkum saambathika prasthaavanakalude mattu upayokthakkalkkum ifrs datthedukkal prayojanakaramaakumenna europian union mattullavarum prathekshikkunnathine booal vivarichu. nikshepakar dhanasahayam nalkaan kooduthal sannadharaayathinaal kambanikalkkum prayojanam labhikkumenn prathekshikkunnu. aii. eph. aarr. ezz maanadandangalilekku maarunnathiloode prayojanam labhikkuna grouppukalil uyarnna thalatthilulla anthaaraashtra pravarthanangalulla kambanikalum ulppedunnu. oru nischitha accounting staanderdinte vardhicha thaarathamyakshamatha kaaranam videsha pravarthanangalilum nikshepathilum earppettirikkunna kambanikalkku swichil ninnu prayojanam labikkum. ennirunnaalum, reey jeey. anthaaraashtra nilavaaratthinte mothatthilulla vilayekkurichu panthu chila samshayangal prakadippichittundu; maanadandangal nadappaakkunnathu mandagathiyilaayirikkaamennume akkoundingile praadeshika vyathyaasangal oru labelinu pinnil avyakthamakumennum addeham vaadikkunnu. aii. eph. aarr.-kalude nyayamaaya moolya oonnalinekkurichum nashtam samayabandhithamayi thiricharinja saadhaarana niyamamallaatha pradeshangalil ninnulla akkoundantumaarude swaadheenathekkurichum addeham aashanka prakadippichu.
njangal saadhaaranayaayi accounting thathwangal sweekarichu.
saadhaaranayaayi yuu. ezz. gapp ennu vilikkappedunna yuu. ezz. pothuve amgeekaricha accounting thathwangal aii. eph. aarr. esil ninnu vyathyasthamayi thudarunnu. securities exchange kammitti (second) listt cheytha securitykalulla aabhyanthara kambanikal yuu. ezz. gapp upayogikkunnathu aavashyappedunnu, koodaathe aii. eph. aarr. ezz upayogikkaan avare anuvadikkunnilla; japanileyum lokathinte mattu bhaagangalileyum chila kambanikalum yuu. ezz. gapp upayogikkunnu.
2002ll iasb us gappine pinthunaykkunna sthaapanamaaya financial accounting staanderds board (efasb) ifrs us gappum thammilulla vyathyaasangal illaathaakkaan lakshyamitulla norwack karar ennariyappedunna oru paripadi prakhyaapichu. 2012-ll sekkant, bhaaviyilum thudarumennu pratheekshikkunnathayi prakhyaapichirunnuvenku rund maanadandangalum krameekarikkunnathin kooduthal pravartthanangal prolsaahippikkaan shramichu.
us gap leeii niyamangal adisthaanamaakkiyulla sameepanathin vipareethamaayi ifrs chilappol thathwangale adisthaanamaakkiyullathaayi visheshippikkappedunnu; athinaal us gap ll nirddishta udaaharanangalilum vyavasaayangalilum maanadandangal prayogikkunnathil kooduthal nirddeshangalundu.
saambathika reportinginulla aashayaparamaaya chattakkood.
aashayaparamaaya chattakkood maanadandangal vikasippikkunnathinulla iasbic oru upakaranamaayi varthikkunnu. ithu vyakthigatha aii. eph. aarr. ezz. esinte aavashyakathakale marikadakkunnilla. chila kambanikal prathyeka aii. eph. aarr. ezz aavashyakathakalude abhaavathil avarude accounting poolisikal thiranjedukkunnathinulla oru referenzaayi chattakkood upayogichekkaam.
saambathika prasthaavanakalude lakshyam.
asthithvathinte dhanasahayathekkurichu theerumaanangal edukkumbol nilavilullathum saadhyathayullathumaaya nikshepakarkkum vaaypa nalkunnavarkkum mattu kadakkarkkum upayogapradamaakuka ennathaanu saambathika vivarangalude praadhamika lakshyamenn aashayaparamaaya chattakkood prasthaavikkunnu, koodaathe sthaapanathinte saambathika vibhavangalude upayogathe badhikkunna maanejmentinte pravarthanangalil vottu cheyyaano allengil swaadheenikkaano ulla avakasham prayogikkunnu.
upayokthaakkal avarude varumanathekkurichulla prathekshakal avarude vilayiruthaline adisthaanamaakkiyullathaanu
saambathika vivarangalude gunaparamaaya savisheshathakal.
saambathika reportinginulla aashayaparamaaya chattakkood saambathika vivarangalude adisthaana gunaparamaaya savisheshathakale nirvachikkunnath
chattakkood vivarikkukayum cheiyunnu 
gunaparamaaya savisheshathakal
saambathika prasthaavanakalude gadakangal.
saambathika prasthaavanakalude gadakangale aashayaparamaaya chattakkood nirvachikkunnath-
saambathika prasthaavanakalude gadakangalude amgeekaaram.
saambathika prasthaavanakalil oru inam thirichariyappedunnathu
chila sandarbhangalil prathyeka maanadandangal amgeekaaram saadhyamaakunnathin munbu adhika vyavasthakal cherkkukayo amgeekaaram poornnamaayum nirodhikkukayo cheiyunnu.
oru udaaharanam aantharikamaayi srishtikkappetta brandukal, maasthedukal, prasidheekarana sheershakangal, upabhokthru pattikakal, samanamaaya vasthukkalude amgeekaaram ennivayaanu, ithinaayi aii. eiii. ezz 38 amgeekaaram nirodhichirikkunnu. koodaathe gaveshana, vikasana chelavukal 'vikasana chelavu' aayi tharamthirikkappedunnathinna paridhi kadannal maathrame avaye oru adrishya swathaayi amgeekarikkaan kazhiyoo.
vyavasthakalekkurichulla maanadandam, athaayath 37, aakasmika baadyathakalkkulla oru vyavasthayude amgeekaaram nirodhikkunnundenkilum, eee nirodhanam oru bisinesses kombineshanile aakasmika baadyathakalkkulla accountinginu baadhakamalla. anganeyaanengil, saambathika nettangal ulkkollunna vibhavangalude puranthallal aavashyamaayi varaan saadhyathayillengilum ettedukkunnayaal oru aakasmika badhyatha thirichariyum.
mooladhanavum mooladhana paripalanavum enna ashayangal.
mooladhanam nilanirthaan aavashyamaaya thukakalekkaal kooduthal varumanam maathram laabhamayi kanakkakkaamennathinaal mooladhana paripaalanathekkurichulla ashayangal pradhaanamaan. mooladhana paripaalanatthinte inipparayunna ashayangal aashayaparamaaya chattakkood vivarikkunnu
mikka sthaapanangalum mooladhana paripaalanatthinte saambathika ashayam sweekarikkunnu. ennirunnaalum, aashayaparamaaya chattakkood mooladhana paripaalanatthinte oru maathrkayum nirddeshikkunnilla.
aavasyangal.
saambathika prasthaavanakalude avatharanam.
aii. eph. aarr. ezz saambathika prasthaavanakalil inipparayunnava ulppedunnu
muun reporting kaalayalavilekku thaarathamya vivarangal aavasyamaanu.
pothuvaaya savisheshathakal.
aii. eph. aarr. esile pothuvaaya savisheshathakal inipparayunnavayaanu
kyash phloo stettmentukal.
aii. eph. aarr. kalile kyash phloo stettmentukal thaazhepparayunna reethiyil avatharippikkunnu
vimarsanangal.
2012-ll securities aandu exchange kammeeshan (second) staaf amerikkayil aii. eph. aarr. ezz sweekarikkaan saadhyathayullathinekkurillachu nireekshanangal vyakthamaakkunna oru report puratthirakki. ithil thaazhepparayunna vimarsanangal ulppedunnu-
iasb staaf eee nireekshanangalodu prathikarikkukayum yunaittad stetts ifrs sweekarikkunnathinu marikadakkaan kazhiyaatha thadassangalonnumillenna nigamanam cheyyukayum cheythu.
2013ll aii. eiii. ezz. bii. amgamaaya philipp danzo aii. eph. aarr. asinekkurichulla patthu pothu vimarsanangal pattikapedutthi. avaye thettidhaaranakalaayi visheshippichukondu addeham ivaye prathirodhikkaan shramichu.
stanford graajvett school oof bisinessile accounting professoraaya chaals leeyum saambathika reportingil nyayamaaya moolyangalude upayogathe vimarsichittundu.
2019ll, echu david sherman david yangum ifrs aandu us gappinu keezhilulla saambathika reportinginte nilavile avasthaye vimarshichu-
saambathika prathyaaghaathangal.
pala gaveshakarum aii. eph. aarr. ezz dathedukkunnathinte phalangal padichuvenkilum phalangal vyakthamalla. udaaharanathinu, nirbandhitha aii. eph. aarr. datthedukkalinte saambathika prathyaaghaathangal padikkaan oru patanam 26 rajyangalil ninnulla daatta upayogikkunnu. aii. eph. aarr. ezz avatharippicha samayathodoppam sharashari vipani panalabyatha vardhikkunnundenkilum, aii. eph. aarr. ezz maandett datthedukkal maathramaan vipani prathyaaghaathangalude eaka kaaranam ennu vyakthamallenn ithu kaanikkunnu. sthaapanangalude reporting prothsaahanangal, niyama nirvvahanam, saambathika reportukalude vardhicha thaarathamyappeduthal ennivayum phalangal vishadeekarikkum.
europian yooniyanil aii. eph. aarr. ezz sweekarikkunnathu oru prathyeka kesaanu, kaaranam ithu amgaraajyangalude sambadvyavasthaye ekeekarikkaan lakshyamidunna vishalamaaya parishkaarangalude oru gadakamaanu. oru patanam aii. eph. aarr. ezz. sweekarikkunna kambanikalkku vipani prathyaaghaathangal undayathaayi report cheiyunnu, ennaal parivartthanam nadakkunnathinu munbuthanne eee gunaparamaaya prathyaaghaathangal sambhavichu. mattoru patanam polandile ohari vipaniyude vikasanam parishodhichu; polandu europian yooniyanil cherunnathumaayi bandhapetta nalla phalangal ithu kandethi, pakshe aii. eph. aarr. kalkk prathyeka phalangalonnum illa. rasakaramennu parayatte, praadeshikamaayi thudaraan eshtappedunna kambanikalkku deseeya accounting maanadandangal nischayikkunnathil amgaraajyangal valia alavil swaathanthryam nilanirthunnu.

