Top Banner

of 32

Financial Accounting Framework with Multinational Company (MNC)

Apr 04, 2018

Download

Documents

Patrick Chau
Welcome message from author
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    1/32

    Kuit`hft`ahfiCakzfhp1

    _mft `s

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    2/32

    Kuit`hft`ahfi Cakzfhp-KHC)

    caht~aisz~aduct`ah

    "A~`o`hfted `h >: tm cehtu~p fhd e}zfhded flte~ _a~id _f~ @@(

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    3/32

    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(

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    4/32

    E}fkzies((

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    5/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    6/32

    al Kuit`hft`ahfiCakzfh`es -KHC)

    Fd|fhtfoes ,D`sfd|fhtfoes

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    7/32

    Fcvu`~e if~oe~ zaai al custake~Na~de~iess _a~id+ da oianfi oet ka~e

    custake~s0

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    8/32

    C~efte ~`|fi~p fhd `hc~efse cakzet`t`|ehess

    Sau~ce 2 mttz2!!www(oaidehseo~auz`hc(cak!kasahoa!:0:

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    9/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    10/32

    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(

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    11/32

    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)

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    12/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    13/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    14/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    15/32

    NEHEL@T

    KUIT@HFT@AHFICAKZFH@ES

    Mf~kah`rft`ah al fccauht`ho stfhdf~ds

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    16/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    17/32

    @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~

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    18/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    19/32

    ^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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    20/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    21/32

    +Fi`oh twa sets al stfhdf~ds

    _mft KFSN Da111

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    22/32

    ^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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    23/32

    @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)

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    24/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    25/32

    @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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    26/32

    @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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    27/32

    +F~`s`ho l~ak hewL`hfhc`fi ^eza~t`hoStfhdf~d

    _mft `s tme `kzfct11

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    28/32

    @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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    29/32

    @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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    30/32

    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

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    31/32

    Skfii cakzfh`es nef~ f m`ome~ castIesse~ ~esau~ces ta mfhdie tme`kziekehtft`ah fhd t~f`h`ho

  • 7/31/2019 Financial Accounting Framework with Multinational Company (MNC)

    32/32