Financial Accounting Framework with Multinational Company (MNC)
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Transcript of Financial Accounting Framework with Multinational Company (MNC)
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Kuit`hft`ahfiCakzfhp1
_mft `s
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Kuit`hft`ahfi Cakzfhp-KHC)
caht~aisz~aduct`ah
"A~`o`hfted `h >: tm cehtu~p fhd e}zfhded flte~ _a~id _f~ @@(
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Fisa cfh ne hfked fs Kuit`hft`ahfi ehte~z~`se -KHE)T~fhshft`ahfi ca~za~ft`ah -THC)Kuit`hft`ahfi a~ofh`rft`ah -KHA)
Suze~ Hft`ahfi Ehte~z~`sesOianfi cakzfh`esCaskaca~zs
@hte~hft`ahfi ca~za~ft`ah(
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E}fkzies((
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Cmf~fcte~`st`cs2
O`ofht`c s`recakzfhp
Cfz`tfis s`rezifhtKfcm`he~p
Sfies tu~ha|e~6:: k`i
Z~al`ta~`ehted
Oehe~ftez~al`ts
Ha sac`fiweilf~efct`|`t`es
Uh`l`edcaht~ai al tme
zf~ehtcakzfhp
Hew`h|estkeht ,iacfianbect`|es
Kekne~s al NAD
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al Kuit`hft`ahfiCakzfh`es -KHC)
Fd|fhtfoes ,D`sfd|fhtfoes
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Fcvu`~e if~oe~ zaai al custake~Na~de~iess _a~id+ da oianfi oet ka~e
custake~s0
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C~efte ~`|fi~p fhd `hc~efse cakzet`t`|ehess
Sau~ce 2 mttz2!!www(oaidehseo~auz`hc(cak!kasahoa!:0:
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Fd|fhtfoes
Of`h cast fd|fhtfoe@hc~efse ell`c`ehcp cut casts
@hd`f ~ece`|es kast al fii allsma~e ~e|ehueCakzfh`es l~ak U(S( fhd _este~h Eu~azemf|e m`~ed 6?: ::: @hd`fhs
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Fd|fhtfoes F|a`d t~fde nf~~`e~s@hwf~d `h|estkeht+ nu`id awh lfc`i`t`es
Bfzfhese cf~ kfhulfctu~e~s `h|est `hta UG +f|a`d EU Cakkah E}te~hfi Tf~`ll+ UG cfhfccess ta m`om+vufi`tp cf~s ft iawe~ z~`ces(
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D`sfd|fhtfoes
E}zia`tft`ah ah hftu~fi ~esau~cesnp KHCsBfzfhese KHCs + antf`h ~fw kfte~`fisa~ iawe~+cast cakzahehts ta tme
`hte~hft`ahfi kf~gets -Ara`ona ,Cmuguer` >:66)
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D`sfd|fhtfoes
F tm~eft ta ecahak`c fhd zai`t`cfisa|e~e`ohtp al mast cauht~`es ze~mfzsZ~atect`ah`sk
Geez hew eht~fhts fwfp l~ak kf~get+ ~efzz~al`ts
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D`sfd|fhtfoes
Dest~ap iacfi cakzfh`esDest~ap cakzet`t`ah `h iacfikf~get
Fcvu`~e kahazaip tm~auom
fcvu`s`t`ah al dakest`c l`~ks
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KHCs kfp `oha~e make cauht~`es`hdust~`fi fhd ecahak`c de|eiazkehtKa~e `h|estkehts ta la~e`oh cauht~`es
Iess f|f`ifn`i`tp al dakest`c cfz`tfi
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NEHEL@T
KUIT@HFT@AHFICAKZFH@ES
Mf~kah`rft`ah al fccauht`ho stfhdf~ds
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Spstekft`c ~e|`ew fhd e|fiuft`ah al tmecakzfhp ze~la~kfhce
Cakkuh`cft`ah w`tm`h tme o~auzs necake efs`e~Kah`ta~`ho nus`hess aze~ft`ah fhd tfgeca~~ect`|e fct`ah
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@hc~efses cakzf~fn`i`tp al cakzfhpze~la~kfhce fof`hst dakest`c fhd`hte~hft`ahfi zee~s
L`hfhc`fi stftekehts z~esehted ah sfke nfs`s Fhfips`s al cakzet`t`|e fhd aze~ft`ahfi cfh necahducted efs`e~
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Ftt~fct cfz`tfi l~ak f if~oe~ zaai al `h|esta~s
D`lle~ehces `h l`hfhc`fi ~eza~ts ~educedNette~ vufi`tp fhd c~ed`n`i`tp al l`hfhc`fi ~eza~t@h|esta~s uhde~stfhd fhd cahl`dehce
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^educe ~eza~t`ho casts
S`kzi`l`ed cahsai`dft`ah al l`hfhc`fi stftekehtsal la~e`oh suns`d`f~`esFccauhtfhts ahip ~evu`~e ghawiedoe la~ cakkah
fccauht`ho z~fct`ces
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Efs`e~ ta ka|e fccauht`ho stfll netweeh la~e`oh suns`d`f~`es
@hc~efse kan`i`tp al fccauhtfhtsHat heed autsau~ce fccauht`ho tfsgsNette~ ~eszahd fhd kfhfoe mukfh cfz`tfi heeds al suns`d`f~`es
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+Fi`oh twa sets al stfhdf~ds
_mft KFSN Da111
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^ehfked fs L`hfhc`fi ^eza~t`hoStfhdf~ds -L^S) , ^ehukne~`ho
tme stfhdf~ds
Ca~~eszahd ta `hte~hft`ahfistfhdf~dsE}fkzie2
88 @L^S 6 ta 5 f~e L^S 6 ta 5 `h Kfifps`f
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@ht~aduced f twa+t`e~ ~eza~t`hol~fkewa~g
La~ hah+z~`|fte eht`t`es2
88 L`hfhc`fi ^eza~t`ho Stfhdf~ds -L^S)La~ z~`|fte eht`t`es2
88 Z~`|fte Eht`tp ^eza~t`ho Stfhdf~ds -ZE^S)
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L^S kfde `deht`cfi ta @L^S fhd 6:~e|`sed fccauht`ho stfhdf~ds `ssued
^eka|ed fii ~ekf`h`ho d`lle~ehces
88 Iacfi ou`dfhce fhd ed`ta~`fi kftte~s
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@ssued stftekeht fnaut tme luiipcah|e~oehce zifhs w`tm @L^S
Ehsu~e cakzfh`es mf|e sull`c`eht t`ke ta
z~ezf~eFkzie t`ke l~fke wfs hecessf~p ta fdazt~ekf`h`ho stfhdf~ds
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@ssued Kfifps`fh L`hfhc`fi^eza~t`ho Stfhdf~ds -KL^S)
Luiip @L^S+cakzi`fht
l~fkewa~gEvu`|fieht ta @L^S
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+F~`s`ho l~ak hewL`hfhc`fi ^eza~t`hoStfhdf~d
_mft `s tme `kzfct11
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@hc~efse tme t~fhszf~ehcp al l`hfhc`fi
~eza~t`hoZ~a|`de ka~e d`sciasu~es
Ka~e lie}`n`i`tp `h l`hfhc`fi ~eza~tsZ~`hc`zie+nfsed stfhdf~d
Ta dete~k`he stacg azt`ah |fiue288 Hat ahip use azt`ah z~`c`ho kadei 88 Fiiaw la~ use al |fiuft`ah tecmh`vues
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@hc~efse tme c~ed`n`i`tp fhd ~ei`fn`i`tp
M`om vufi`tp fhd cahs`stehcp ~eza~ts@hc~efses tme fn`i`tp al la~e`oh `h|esta~s fhdfhfipsts ta uhde~stfhd
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O~efte~ cakzf~fn`i`tp
Sets i`k`ts ah tme fite~hft`|es fiiawed la~s`k`if~ t~fhsfct`ahsLfc`i`tftes cakzf~`sah netweeh Kfifps`fhcakzfh`es w`tm la~e`oh cakzfh`es
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Skfii cakzfh`es nef~ f m`ome~ castIesse~ ~esau~ces ta mfhdie tme`kziekehtft`ah fhd t~f`h`ho
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