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ACCOUNTING STANDARDS BOARD STANDARDS OF GENERALLY RECOGNISED ACCOUNTING PRACTICE DILISI KAPA DIKADIMO (GRAP 13)
- Kathryn Jefferson
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1 ACCOUNTING STANDARDS BOARD STANDARDS OF GENERALLY RECOGNISED ACCOUNTING PRACTICE DILISI KAPA DIKADIMO (GRAP 13) Issued by the Accounting Standards Board February 2010
2 Tsebahatso Standard of Generally Recognised Accounting Practice sena se entswe haholoho ho tswa ho (IPSAS) ya dikgiriso e phatlaladitsweng IPSABB ke The International Public Sector Accounting Standard (IPSAS) of e nehelanwe ke ba International Federation of Accountants International Public Sector Accounting Standards Board (IPSASB). Federeishene ya diakhaontente ya Matjhabatjhaba e theilwe ka 1977 ka morero wa ho ntshetsapele le ho ntlafatsa porofeshene ka kutlwano le kutlwisisano. IPSASB e hlahisitse mokgatlo o tla sebetsana le ditaba tsohle tsa yona tse tla sebediswa ho hlahisa di-standard OF GRAP tsa nako e tlang. Tse qotsitsweng ho IPSAS tsa tlhahiso ya pehelo ya ditjhelete di hlahisitswe ho STANDARD OF GRAP ka tumello IPSASB. Ho Standard sena ka tumello ya IPSASB tse qotsitsweng ho IPSAS sa Diqotso tsa IPSAS ho Presentation of Financial Statements di hlahisitswe botjha ho Standard of GRAP ka tumello ya IPSASB. Sengolwa se ananetsweng ya IPSAS ke se phatlaladitsweng ke IFAC ka puo ya Senyesemane. IPSAS e fumanwa ka hara Bukana ya IPSAP mme e fumaneha ho IFAC Sector Accounting Pronouncements: International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, New York10017USA Internet: Ditokelo tsa kgatiso ho IPSASs, ho fumana dingolwa tsa pele esita le diphatllatso tse ding tsa IPSASB di abelwa IFAC mme dipehelo le maemo a amehang di lokela ho baballwa. Accounting Standards Board P O Box Lynnwood Ridge 0040 Tokelo ya kgatiso 2012 ke ba Accounting Standards Board Ditokelo tsohle di babaletswe. Ha ho karolo ya phatlalatso ena e ka hlahiswang botjha, ya bolokwa moo e ka fumanwang teng, kapa ya fetiswa, ka sebopeho sefe kapa sefe kapa ka mokgwa ofe kapa ofe, ka elektroniki, ka metjhini, ka ho kopitsa, kgatiso, kapa ka tsela efe kapa efe, ka ntle ho tumello ya Accounting Standards Board. Mongolo o dumelletsweng o phatlaladitswe ka leleme la Senyesemane. Tumello ya ho etsa dikarolwana tse mmalwa ho tswa phatlalatsong ena ha e na thibelwa. Issued February
3 Tse ka hare Standard of Generally Recognised Accounting Practice Dikadimo tsa Standard of GRAP Selelekela GRAP 13 Diratswana Sepheo.01 Tsohle tse teng tlasa bukana /melawana ena Ditlhaloso Diphetoho tsa tefo ya kgiro pakeng tsa qaleho ya kgiro le qaleho ya qaleho ya nako ya ho e lefa Kontraka ya theko kgiro.08 Nyollo ya rente ya phaello ya kadimo.09 Tlhophiso ya dikgiro Dikgiro le dikontraka tse ding Ditlhapiso tsa tsa kgiriso e sebetsang.25 Dikgiro dipehelong tsa ditjhelete tsa bahiri Kgiro ya ditjhelete Kananelo ya pele Ho methwa ho latelang Dipepeso Dikgiriso tse sebetsang Dipepeso.42 Dikgiriso tsa dipehelong tsa ditjhelete tsa bahirisi Kgiriso ya ditjhelete Kananelo ya pele Ho metha ho latelang Dipepeso Dikgiro tse sebetsang Dipepeso Thekiso le tshebetso ya kgirisetso ho monnga thepa Diphumantsho tsa diphetoho Kananelo ya pele ya Standard of GRAP Diphetohonyana ho Standard of GRAP Issued February
4 Letsatsi la qalo ya tshebetso Kananelo ya pele ya Standard of GRAP.79 Ditheo tse seng di sebedisa Standard of GRAP Kgulo ya Standard of GRAP dikgirisong (2004)).82 Sehlomathis o 1 Sehlomathis o Appendix 2 Sehlomathis o 3 Sehlomathis o 4 Tlhophiso ya dikgiro Tshwaro ya dibuka tsa kgiriso ya dibuka tsa ditjhelete ka mohirisi Tshwaro ya dibuka tsa ditjhelete tsa kgiro ka mohiri Thekiso le leaseback tse qetellang e le dikgiriso tse sebetsanag Papiso ya Publc Sector Accounting Standard on leases (Tshitwe 2006) Papiso le International Public Sector Standard tsa Kgiriso (Tshitwe 2006) Issued February
5 DIKGIRISO GRAP 13 Standard se phatlaladitswe pelepele ka (Tshitwe 2006) ke Boto ya Accounting Standard se ile sa hlahiswa. Ho tloha ka nako eo le ile la nna la fetofetolwa ka tsela tse latelang:. Dintlafatso ho Standard of GRAP, tse hlahisitsweng ke Boto ka Hlakola Diphetoho tsa ditlamorao ha distandard of GRAP tse latelang di kena tshebetso - GRAP 21 Phokodiso/tshenyo ya diasete tse sa kenyeng tjhelete ya Impa GRAP 104 Disebediswa tsa Tjhelete. Dintlafatso ho Standard of GRAP ke Boto tse ntlafaditsweng ka Hlakubele Diphetoho tsa ditlamorao tse latetseng tekodiso ho Standard of GRAP 100 Phediso ya ditshebetso ka Dintlafatso ho Standards of GRAP, tse phatlaladitsweng ka Pudungwana 2013 ke boto. Diphetoho tsa ditlamorao ho Standard of GRAP di kena tshebetsong di qalehile ka: - GRAP 105 Diphetiso tsa mesebetsi pakeng tsa Ditheo tsa taolo e tlwaelehileng/e tshwanang. - GRAP 106 Diphetiso tsa Mesebetsi pakeng tsa ditheo tse seng tlasa taolo e tlwaelehileng e tshwanang. - GRAP 107 Kopanyo e tshwailweng ya diphetohonyana tse entsweng ho GRAP 13 e le karolo ya projeke ya dintlafatso (2013) le diphetohonyana tsa ditlamorao tsa GRAP 105,106, le 107 di fumaneha webosateng le diphetoho tsa ditlamorao tsa GRAP 105, di a fumaneha ho webosaete e le karolo ya ntlafatso ya projeke(2013) Selelekela Tekanyetso tse amohelehileng ka kakaretso Tlhakiso ya tsa tshwaro ya dibuka tsa ditjhelete Boto ya ditekanyetso ya tshwaro ya dibuka tsa ditjhelete e lokela ho ya ka molao wa Public Finance Management Act No 1 ya 1999, e fetotsweng (PFMA) ho etsa qeto ya tshebetso tse amohelehileng ka kakaretso tse tsejwang e le Standard of Generally Recognised Practicing Practice (GRAP). Boto e tlameha ho etsa qeto ya GRAP bakeng sa:: (a) (b) (c) Mafapha a naha kapa a provense; Ditheo tsa setjhaba Ditheo tsa kgwebo (jwaloka ha di hlalositswe ho PFMA); Issued February
6 (d) (e) GRAP 13 Mekgatlo ya molao Bomasepala,lediboto,dikhomishini,dikhampani,dikoporasi, matlole kapa ditheo tse ding tse tlasa taolo ya masepala; Palamente le makgotla a ketsamolao;. Tsohle tse kahodimo di akaretswa ka ho bitswa ditheo. Boto e amohetse tshebediso ya Dipehelo tse amohetsweng ka kakaretso tsa Tlhakiso ya tshwaro ya dibuka (GAAP), jwaloka ha di hlophisitswe mmoho ke Accounting Practices Board mme di phatlaladitswe ke South African Institute of Chartered Accountants ka la 1 Mmesa 2012 ho ba GRAP bakeng sa:: (a) (b) Dikgwebo tsa mmuso (jwaloka ha di hlaloswa ho PFMA); Kapa setheo sefe kapa sefe ka ntle ho mmasepala eo diabo tsa tlwaelo tsa hae, le tse ka nnang tsa eba tsa tlwaelo kapa melato di ka rekisehang mmarakeng wa dithelelete le: Ditheo tse tlasa tsamaiso ya beng ba ditheo tsena. Boto e amohetse tshebediso ya International Financial Reporting Standards (IFRSs) tse phatlaladitsweng ke International Accounting Standards Board ho ba GRAP ya ditheo moo di sebedisang di-ifrs. Dipehelo tsa ditjhelete di tlameha ho hlaloswa di dumellana le STANDARD OF GRAP ha feela di dumellana le ditlhoko tsohle tsa GRAP e nngwe le e nngwe le tlhaloso e amanang le GRAP. Thibelo ka nngwe ya tshebediso kapa ho tolokwa ya STANDARD OF GRAP se itseng kapa ditlhaloso di hlakiswe ho GRAP tseo kapa ditlhalosong ho tolokweng ha Standards tsa GRAPS. Standard of GRAP tsa Kgiriso di bontshwa diratswaneng tsa.01 ho isa.82. Diratswana tsohle tsa Standard of GRAP ena di na le matla a lekanang. Boemo le matla a dihlomathiso di hlalositswe selelekeleng sa sehlomathiso ka seng.standard sena se balwe hammoho mme diqeto tse nkuwang dithehwe hodima metheo ha ho hlokahala, selelekeleng sa GRAP, selelekeleng sa ditlhaloso tsa Standard of GRAP le moralo wa tokiso le thlahiso ya pehelo ya ditjhelete. Tse eteletseng pele ho Standard of GRAP tlhaloso e eteletseng ya GRAP, ditlhaloso tse etelletseng pele le moralo wa tokiso letlhahiso ya pehelo ya ditjhelete. Maemo le matla tsa dihlomathiso di hlalositswe selelekeleng sa sehlomathiso ka seng. Maemo a hae a lokela ho tsejwa ho latela sepheo, motheo bakeng sa diqeto haeba di le teng, the Preface to Standards of GRAP, the Preface to the Interpretations of the Standards of GRAP and the Framework for the Preparation and Presentation of Financial Statements. Standards of GRAP le ditlhaloso tsa sona di lokela ho balwa mmoho le ditaelo dife kapa dife tse phatlaladitsweng ke Boto moo e hlalosang phumantsho e fetohang hammoho le melao efe kapa efe e phatlaladitsweng ke Letona la Ditjhelete ho latela dinako tseo Standard of GRAP se tla phatlalatswa ka yona Koranteng ya Mmuso.Ho tolokwa ha Standards of GRAP ho lokela le ho balwa hammoho le ditaelo dife kapa dife tse hlahisitsweng ke Boto tse bolelang tse tlamang le melawana e meng e phatlaladitsweng ke Letona la Ditjhelete tse amanang le dinako tsa qalo ya tshebediso tsa STANDARD OF GRAP se phatlaladitsweng Koranteng ya Mmuso.. Tsebiso e ka nna ya etswa mona ho Standard of GRAP e sa kang ya phatlalatswa ka nako ya phatlalatso ya Standard of GRAP sena. Hona ho etswa ho thibela ho fetolwa Issued February
7 ha Standard of GRAP tse seng di phatlaladitswe ha ho phatlalatswa Standard of GRAP se seng hamorao. Seratswana sa 11 sa Standard of GRAP on Maano a Tshwaro ya dibuka tsa ditjhelete, Diphetoho Ditekanyetsong tsa tshwaro ya dibuka le Diphoso e fana motheo wa ho kgetha le ho sebedisa maano a tshwaro ya dibuka ha ho se na tataiso e totobetseng.. Issued February
8 Sepheo GRAP Morero wa Standard sena ke ho fa bahiri le bahirisi maano a nepahetseng a tshwaro ya dibuka le dipepeso tseo ba tlamehang ho di sebedisa mabapi le kgiriso.. Bongata ba mosebetsi.02 Setheo se lokisang le ho hlahisa pehelo ya ditjhelete tlasa mokgwa wa ho etsa phaello ya tjhelete e eketsehang wa tshwaro ya dibuka se tla sebedisa Standard sena sa tshwaro ya dibuka bakeng sa mefuta yohle ya kgiriso ntle ho: 1kgiriso: (a) Kgiro ya ho hlahloba ka botlalo kapa ho sebedisa dirashwa, oli, gase ya tlhaho, le tse tshwanang le dintho tse phahamisang moruo; (b) Ditumellano tsa laesense ya dintho tse kang dibaesekopo, difilimi, kgatiso ya di-video, dipapadi, dingolwa tse sa hatiswang, (c) Kananelo ya pele le tekanyetso ya pele ya makeno le dikoloto tumellanong ya kgiriso e fumanweng ka ho fetisa mesebetsi pakeng tsa ditheo tse tlasa taolo e tlwaelehileng kapa ho kopanngwa ha ditheo. (Sheba Standard of GRAP on Mergers), tadima Standard of GRAP on Transfer of Functions Between Entities Under Common Control) or a merger (tadima the Standard of GRAP on Mergers). Leha ho le jwalo Standard sena se ke ke sa kenngwa tshebetsong e le motheo wa tekanyetso bakeng sa: (a) Thepa ya bahiri e ka ballwang e le letsete (sheba Standard ya GRAP e mabapi le thepa e tsetetsweng) ; (b) Thepa eo bahirisi ba fanang ka yona tlasa dikgiriso tse sebetsang(sheba Standard of GRAP e tsetetsweng); (c) Diasete tse tshwerweng ke bahirisi tlasa kgiriso ya ditjhelete (sheba the Standard of GRAP satemo; kapa (d) Diasete tse phelang (biological) tsa mohirisi tlasa kgiriso e sebetsang (sheba STANDARD ya GRAP ya tsa Temo). Thibelo ya kgatiso Standard sena se sebetsa le ditumellano tse fetisetsang ditokelo tsa ho sebedisa thepa leha mohiri a ka nna a bitsetswa mesebetsi e mengata e mabapi le tshebetso kapa thlokomelo ya thepa e jwalo. Standard sena ha se sebetse tumellanong tseo e leng dikontraka ya mosebetsi esa fetisetsang tokelo ya tshebediso ya thepa ho tloha ho mohiri e mong ho ya ho mong.ditheo di ka kena ditherisanong tse thata tsa phano ya Issued February
9 ditshebeletso tse ka / kapa tse ke keng tsa kenyeletsa kgiro ya thepa. Ditherisano tsena di fumanwa diratswaneng tsa.22 ho ya ho.24. Standard sena ha se sebetse ditumellanong tsa kgiriso ya ho hlahloba ka botlalo tsa dintho tsa hlaho tse kang oli, gase, patsi, tshepe le ditokelo tsa dirashwa, ditumellano tsa laesense ya tse kang dipapadi tsa kalaneng, difilimi, kgatiso ya video, dipapadi, dingolwa tse sa fuwang tokelo ya kgatiso tse hatiswang kgirisong..05 Molao o ka thibela ho kenela mefuta e meng ya ditumellano tsa kgiro..haeba setheo se ile sa tlola melao ena e hlokehang, setheo se ntse se lebeletswe ho sebedisa ditlhoko tsa Standard sena ho bontsha ditlamorao tsa tjhelete tse bakilweng ke ketso ena.leha ho le jwalo tlolo ena ya molao ha e fetotsehoba molaong. Ditlhaloso Mantswe a latelang a sebediswa Standardeng sena ho ya ka moelelo o hlalositsweng mona. : Letsatsi la qalo ya nako ya kgiriso ke letsatsi leo mohiri a dumeletsweng ho sebedisa matla a hae a ho sebedisa tokelo ya ho thepa e hirilweng.ke letsatsi la pele ho ananelweng kgiriso (kananelo ya diasete, melato, makeno a tjhelete le ditshenyeletso tse bakwang kgiro e le tse nepahetseng.) Rente e sa tsepamang ke karolo ya tefo ya kgiro e sa tsitsang empa e thehilwe hodima tjhelete ya nako e tlang e laolwang ke maemo a fetohang a sa laolweng ke nako (phesente ya thekiso tsa nako e tlang, palo ya tjhelete e tla sebediswa ka nako e tlang kapa direiti tsa phaello ya maraka tsa nako e tlang, rente e sa lebellwang.) Bophelo ba ekonomi ke: (a) Nako eo thepa e lebeletsweng hore ka yona re ka kgola molemo ho yona monyetla kapa tshebetso ho mosebetsi kapa basebetsi ba fapaneng fana; kapa (b) Boholo ba tlhahiso kapa di uniti tse tshwanang tseo re lebeletseng ho di fumana thepeng ena e le mosebetsi a le mong kapa ba bangata. Boleng bo kgotsofatsang ke palo ya tjhelete eo ka yona thepa e ka fapanyetswanang kapa molato o ka leshwang ka yona, pakeng tsa batho ba utlwisisang le ho ho ikemisetsa ka neheletsano. Kgiriso ya tjhelete ke kgiriso e fetisetsang ditahlehelo tsohle le melemo le tse amanang le thepa ho monnga yona. Tokelo ya semolao ya ho ba monnga thepa qetellong e ka kapa e ke ke ya fetiswa. Tsetelo ya tjhelete yohle kgirisong ke: (a) Ditefelllo tse tlasetlase tsa kgiro tse amohelwang ke mohirisi wa kgiro ya tjhelete; le Issued February
10 (b) boleng bofe kapa bofe bo sa netefatswang bo setseng bo e leng phaello ho mohiri. Boleng ba tjhelete e setseng e netefaditsweng: (a) Ho mohiri ke karolo ya boleng bo setseng bo netefaditsweng ke mohiri kapa e mong ya amanang le mohiri (palo ya tjhelete e netefaditsweng e le palo e hodimodimo e ka nnang ya lefuwa, le; (b) Ho mohirisi karolo eo ya boleng bo setseng e netefaditsweng ke mohiri kapa motho wa boraro ya sa amaneng le mohiri ya nang le bokgoni ba ditjhelete ho ka lefella tse tlamang mohiri mabapi le netefatso. (c) Nako ya ho qaleha ha kgiriso ke letsatsi la pele la tumellano ya kgiriso le letsatsi la boitlamo ba dihlopha tse 2 ka tse bohlokwa tse hlahang kgirong. Ka letsatsi lena: (a) Kgiriso e hlophiswa e le ya tshebetso kapa e le ya ditjhelete le; (b) Mabapi le kgiriso ya ditjhetele, ditjhelete tse tla amohelwa qalehong kgiriso ho etswa diqeto ka tsona. Ditshenyehelo tsa pele tsa thepa e rekitsweng ke ditshenyehelo tse bang le phaello tse bakwang ke dipuisano le ho hlophisa kgiriso, ntle le ditshenyehelo tse lefshwang ke bahlahisi kapa bahiri bao e leng bahwebi. Reiti tsa phaello tse kenyeleditsweng kgirong di sa hlaloseha ke sekgahla sa theolelo eo ka nako ya qaleho kgiriso e bakang boleng ba jwale bo kopantsweng: (a) Ditefello tse tlasetlase tsa kgiro le; (b) Boleng ba tjhelete e setseng bo sa netefatswang Hore di lekane le palo ya (i) boleng bo kgotsofatsang ba thepa e hirisitsweng (ii) le ditshenyehelo dife kapa dife tsa pele tsa mohirisi.. Kgiriso ke tumellano e ka yona mohiri a fetisetsang ho mohiri tokelo ya ho sebedisa thepa nakong eo yohle eo ho dumellanweng ka yona ka kutlwisiso ya hore o tla etsa ditefello nakong eo ya tumellano. Nako ya kgiriso ke e ke keng ya hlakolwa Nako eo mohiri a keneng kontrakeng ya ho hira thepa hammoho le tse ditumellano tse ding tseo mohiri a nang le kgetho ya ho tswella ho hira thepa ka kapa kantle ho tefello, ha ka nako ya qaleho ya kgiro ho na le tiisetso ya hore mohiri o tla sebedisa kgetho eo Rente ya phaello ya kadimo e nyolohang, ke rente ya phaello e neng e tla leshwa ke mohiri bakeng sa kgiro e tshwanang kapa haeba e sa sebetsehe, ke rente eo ka nako ya qaleho ya kgiro, mohiri a neng a tla lokela ho e lefa ho adima nakong e ya kgiro e tshwanang, le ka tshireletso e tshwanang, letlole le hlokahalang la ho reka thepa Ditefello tsa kgiro tse tlasetlase ke tseo mohiri nakong ya kgiro a tshwanelang kapa ho ka lebellwang hore a di lefe di sa kenyeletse rente e sa lebellwang, Issued February
11 ditshenyeletso tsa ditshebeletso le moo ho hlokehang, kgafa e tshwanelwang ho lefshwa kapa ho busetswa ho mohiri hammoho le; : Bakeng sa mohiri ditjhelete dife kapa dife tse netefaditsweng ke mohiri kapa e mong ya amanang le mohiri; kapa Bakeng sa mohirisi boleng bo bong le bo bong bo netefaditsweng ke: (i) (ii) (iii) mohiri; motho ya amanang le mohiri; kapa motho wa boraro ya sa amaneng le mohiri ya nang le bokgoni ba ho lefa tse tlamang tlasa netefaletso. Leha ho le jwalo ha mohiri a na le kgetho ya ho reka thepa ka theko e lebeletsweng ho ba tlase ho boleng bo kgotsofatsang ka letsatsi leo kgetho e nkuweng e le e nepahetseng e ka sebediswang, tefello e tlasetlase hoisa e entswe ka ditefello tse tlasetlase tse lokelang ho lefshwa nakong ya kgiro ho ya letsatsi la ho sebedisa kgetho la ho reka le tefo e hlokahalang ho e sebedisa.a. Tsetelo ya e hlaloswang kgirong. Kgiriso e sa hlakolweng ke kgiriso e hlakolwang feela: (a) ka ho etsahala ha ketsahalo ya nako e itseng (b) ka tumello ya mohirisi, kapa; (c) ha mohiri a kena kgirong e ntjha e tshwanang kapa e lekanang le thepa le mohirisi yena eo; kapa Hoba mohiri a lefe tjhelete e ekeditsweng eo ka nako ya qaleho ya kgiro, ho neng ho na le tiisetso ya hore kgiro e ka nna ya tswela pele. Kgiriso e sebetsang ke kgiro eo eseng ya tjhelete Lekeno la tjhelete le sa sebeletswang ke phapano pakeng tsa : (a) Tsetelo yohle kgirong le : (b) Tsetelo e setseng ya kgiriso. Boleng bo setseng bo sa netefatswang ke karolo ya boleng bo setseng bo sa netefatswang ba thepa e hirisitsweng eo mohiri a senang bonnete ba hore o tla e fumana kapa e netefaditswe ke e mong ya amanang le mohirisi feela. Bophelo bo nang le molemo (thepa e hirilweng) ke nako e inahanetsweng e setseng ho tloha mohla qaleho ya nako ya kgiro empa e sa behelwa moedi wa/ lekenyetswa nako ya kgiro ntle eo ka yona melemo ya ekonomi kapa tshebetso e aheletsweng ka hara thepa di lebeletswe ho kwenngwa/jewa ke setheo. Mareo / Mantswe a hlalositsweng ho Standard of GRAP tse ding a sebediswa ho Standard of GRAP sena ka moelelo e tshwanang jwaloka Standard tse ding. Diphetoho tsa ditefello tsa kgiro pakeng le qaleho ya nako ya qaleho ya kgiro Issued February
12 .07 Tumellano ya kgiro eka kenyelletsa taba ya ho fetola tefo ya kgiro bakeng sa diphetoho ditshenyehelong tsa kaho ya thepa e hirilweng kapa bakeng sa diphetoho ditekanyetsong tse ding tsa ditshenyehelo kapa boleng kapa ditshenyehelong tsa tefello ya kgiro ya mohirisi pakeng tsa nako ya qaleho ya kgiro le le qaleho ya nako ya tefello ya kgiro. Haeba ho le jwalo tshebetso, matla a diphetoho tse jwalo di tla nkwa di etsahetse qalehong ya kgiriso morerong wa Standard sena. Kontraka ya thekokgiro.08 Tlhaloso ya kgiro ena e kenyelletsa tumellano ya ho hira ha thepa e fang mohiri kgetho ya hoba monnga thepa ha a phethisitse dipehelo tseo ho dumellanweng ka tsona.dikontraka tsena di tsejwa ka hore o sebedisa thepa o ntse o e lefa. Kontraka tsena ka nako e nngwe di tsejwa e le ho hira o ntse o sebedisa thepa. Nyollo ya sekgahla sa tswala ya kadimo Ha setheo se na le dikadimo tse netefaditsweng ke mmuso, ho bolela hore na reiti ya nyollo ya phaelo ya mohiri ke bokae, e tla bontsha hoba teng ha netefatso ya mmuso le ditefello tse ding tse amehang. Hona ho tla etsa hore ya sebediswe rente e tlase ya phaello.ya kadimo Tlhophiso ya dikgiro.10 Kgiro e lete ha e fetisetsa tahlehelo tsohle le melemo tse bakwang ke ho ba monnga thepa. Kgiro e hlophiswa e le e sebetsang ha e sa fetisetse tsohle tse ka bakang kotsi le tse molemo tse bakwang ke hoba monnga thepa. Kgiro e hlophiswa ele e sebetsang hae sa fetisetse tsohle ditahlehelo le melemo e amanang le hoba monng thepa.12 Hobane kgwebisano pakeng tsa mohirisi le mohiri e thehilwe hodima tumellano ya kgiro pakeng tsa bona, ho nepahetse hore ho sebediswe ditlhlaloso tse sa fetoheng.tshebediso ya ditlhaloso tsena maemong a fapaneng ho mohiri le mohirisi e ka qetella a entse hore kgiriso e tshwanang e hlophiswe ka mokgwa o fapaneng ke bona. Mohlala, ekaba ha mohirisi a una molemo ho boleng bo tlase bo netefaditsweng ke motho ya sa amaneng le mohiri..13 Hore na kgiro ke ya tjhelete kapa e sebetsang ho laolwa ke ho bohlokwa hwa kgwebisano hona le sebopeho sa kontraka, Leha tse latelang e le mehlala ya maemo ao ka tlwaelo a etsang hore kgiro e hlophiswe e le ya ditjhelete, ha ho hlokahale hore kgiro e kgotsofatse le ditlhoko tsohle hore e hlophiswe e le ya ditjhelete. (a) kgiro e fetisetsa matla a hoba monnga thepa ho mohiri mafelong a nako ya kgiro, (b) mohiri o na le kgetho ya ho reka thepa ka theko e lebeletsweng hoba ka tlase ho boleng bo kgotsofatsang ka letsatsi leo kgetho e lokelwang ho ka Issued February
13 (c) GRAP 13 sebediswa ka yona horeore e nkuwe e nepahetseng ka nako ya qaleho ya kgiro, nako ya kgiro e nka nako e ngata ya bophelo ba ekonomi ya thepa leha hoba monnga thepa ho so fetiswe, (d) Nakong ya qaleho ya kgiro, boleng ba nako eo ba tefello e tlasetlase ba kgiro bo lekana le bonyane boleng bohle bo kgotsofatsang ba thepa e hirilweng. (e) thepa e hirilweng ke ya mofuta o ikgethileleng hoo e ka sebedidwang ke mohiri feela ntle le ho etsa diphetoho tse kgolo (f) thepa e hirilweng e ke ke ya nkelwa sebaka habonolo ke thepa e nngwe..14 Ditshupo tse ding tsa maemo a mang tseo ka bonngwe kapa kopanelo di ka etsang hore kgiro e hlophiswe e le ya ditjhelete ke; e: (a) ha mohiri a ka khansela kgiro, mme ditahlehelo tsa mohirisi tse amanang le ho khansela di jarwa ke mohiri. (b) diphaello kapa tahlehelo tse bakwang ke ho se tsitse ha boleng bo kgotsofatsang ba boleng bo setseng bo eketsehela mohiri, mohlala, ka sebopeho sa theolo ya rente e lekanang le tse fumanweng thekisong tse ngata qetellong ya kgiriso.) le (c) mohiri a na le bokgoni ba ho tswella ka kgiro ka nako ya bobedi ka rente e tlase ho ya mmaraka..15 Mehlala le ditsupiso tse hlahang diratswaneng tsa 13 le 14 ha se kamehla di ka nepahalang/ho ka etswang qeto ya moshwelella ka tsona.ha ho totobala hore ka mabaka a mang kgiro ha e fetisetse tse ka bang kotsii le melemo tsohle tse amanang le hoba mnnga thepa,kgiro ena e ka hlophiswa e le e sebetsang. Mohlala, ke ha hoba monnga thepa e fetisetswa qetellong ya kgiro ka tefello e ka nnang ya fetoha e lekanang le boleng bo kgotsotsang ya sethatong kapa haeba ho na le rente tse ka nnang tsa fetoha di sa lebellwa tse ka bakang hore mohiri ha a na tse ka bakang tahleheloi kapa tse molemo..16 Tlhophiso ya kgiro e etswa qalehong ya kgiriso. Haeba ka nako e nngwe mohiri le mohiriso ba dumellana ho etsa diphetoho khirisanong, ntle le ho ntjhafatsa kgiriso ka mokgwa oo e ka qetellang e hlophiswa e se ele e ntjha ya khiriwa ka mokgwa o mong tlasa ditlhoko tsa diratswana tsa ha tse fetotsweng di ne ntse di le teng qlehong ya kgiriso, tumellano ena e phethilweng botjha, e nkwa e le tumellano e ntjha ya nako ya yona. Leha ho le jwalo, diphetoho tsa ditekanyetso (mohlala, tsa ditekanyetso tsa bophelo ba ekonomi ba boleng bo setseng ba thepa e hirisitsweng), kapa diphetoho tsa maemo (mohlala ha mohiri a tlola ditumellano) ha di fetole tlhophiso e ntjha ya kgiriso bakeng sa tshwaro ya dibuka tsa ditjhelete..17 Ha kgiro e kenyeletsa naha le meaho mmoho,setheo se hlahloba tlhophiso ya elemente e nngwe le e nngwe di arohane ho latela Ho qeta hore na naha ke kgiriso e sebetsang kapaya kgiriso ya ditjhelete taba e tadingwang e le ya bohlokwa ke hore ka tlwaelo lefatshe le na le bophelo ba ekonomi bo se nang ho lekanngwa.. Issued February
14 .18 Ha ho hlokahala ha o hlophisa le ho nka boikarabelo ba kgiro ya naha le meaho tjhelete e tlasetlsae ya tefello ya kgiro (e kenyeleditseng tjhelete e ngata e lefeletsweng pele) di ajwe pakeng tsa naha le meaho ho latela boleng bo nepahetseng ba phaello ba sebaka se sebediswang sa kgiro le tsohle tse amanang le tsona qalehong ya khirisano.haeba tefello ya kgiro e keke ya ajwa ka botshepehi pakeng tsa dielemente tsena tse pedi kgiro ena yohle e hlophiswa e le ya tjhelete ntle leha ho hlakile hore dielemente tse pedi tsena ke dikgiro tse sebetsang di tla be di bolela hore dikgiro tsena ke sebetsang..19 Bakeng sa kgiriso ya naha le meaho, moo pele tjhelete e neng e tha anaaaanelwlwa naha, ho latela seratswana sa 26, e sa natsweng,naha le meaho di ne di tla nkwa ele ntho e le nngwe bakeng sa ho hlophiswa e le en hlophiswa e lekgiriso ya tjhelete kapa e sebetsang kapa e sebetsang ho latela seratswana sa Maemong a jwalo bophelo ba ekonimi ba meaho e nkuwa e le bophelo ba ekonomi ba thepa yohle e hirisitsweng..20 Ho methwa ho arohaneng hwa naha le meaho ha ho hlokahale ha kgahleho ya mohiri ho naha ha moaho le meaho e hlophisitswe letete ela la thepa ho latela Standard of GRAP ya tsetelo ya thepa mme motlolo wa boleng bo kgotsofatsang bo amohelwa. Dipalopalo ka botlalo tsa hlahlobo ena di a hlokahala ha tlhophiso ya e nngwe kapa bobedi e sa netefatswa..21 Ho latela Standard ya GRAP ya Tsetelo ya Thepa ho a kgonahala ho mohiri ho hlophisa phaello ya thepa e tshwerweng ka tlasa kgiro e sebetsang e le letsete la thepa.ha ho etsahala tswala ya thepa e nkuwa e arabellwa jwaloka ha eka e ne e le kgiriso ya tjhelete mme ho feta moo mofuta wa boleng bo kgotsofatsang o sebedisetswa thepa e ananetsweng. Mohiri o tla tswelapele ho ikarabella kgiro e le ya ditjhelete, leha ketsahalo tse latelang di fetola sebopeho/mofuta wa kgahleho ya thepa ya mohiri e le hore ha e sa hlola e le e hlophiswang e le letsete la thepa. Hona ho tla sebetsa ho, mohlala mohiri: (a) Sebedisa.dula thepeng, eo e fetisetswang ho monnga ya dulang thepeng ka tefello e nkuwang e lekana le boleng bo kgotsofatsang ka letsatsi la phetoho ya tshebediso; (b) Fana ka ditahlehelo le melemo yohle e amanang le hoba monnga thepa ho motho wa boraro. Kgiriso e fetisetswang ho motho e mong jwalo e boikabellong ba mohiri e le kgiro ya tjhelete ho motho wa boraro, leha e ka ikarabellwa e le kgiriso e sebetsang ke motho wa boraro ya sa ameheng.leha motho wa boraro a ka ikarabella haele kgiriso e sebetsang. Kgiro le dikontraka tse ding.22 Kontraka e kaba feela tumellano ya ho hirisa thepa. Leha ho le jwalo e ka nna ba karolo e le nngwe ya bohlokwa ditumellanong tse mmalwa le ditheo tsa rakgwebo ba poraefete ho aha, hoba beng, sebetsa/ le ho fetisa dithepa. Ditheo hangata di kena ditumellanong tse jwalo haholoholo dithepa tsa nako e telele, Issued February
15 mohlala; Setheo se ka aha tsela sa be se e hirisetsa setheo sa poraefete ka kutlwano ya hore setheo sa poraevete se dumela hore se mohlala setheo se ka etsa tsela se be se e hirisetsa setheo sa poraevete ka kutlwano ya hore lekala la poraefete le dumela ho: (a) hira tsela eo nako e telele (eo e ka nna kapa e ke keng ya e reka le ho e sebedisa tsela eo e lefellwang; le (c) lokisa ka botlalo tse hlokahalang ho yona tse kenyeletsang ho e ntjhafatsa ka hodimo le ho laola thekenoloji e laolang sephethephethe ditumellano tse ding di ka nna tsa kenyeletsa setheo se hirang maranrang ho setheo sa poraefete..23 Moo tlhophiso e nang le kgiro e sebetsang e qollehang kapa ya tjhelete jwaloka ha e hlalositswe kahara Standard sena, tse hlahang ho Standard sena di sebediswe tshwarong ya dibuka/diakhaonto tsa kgiro e le karolo ya tlhophiso..24 Ditheo di ka kena ditumellanong tse fapafapaneng bake ng sa phano ya thepa kapa ditshebeletso, tse kenyeletsang tshebediso tse ikgethileng. Ditumellanong tse ding, ha ho hlake hantle hore kgiro jwaloka ha e hlalositswe ke Standard sena e hlahetse na. Maemong ana kahlolo ya ditsebi e a sebediswa mme ha e sa ka ya e ba teng ho hlahela hore kgiriso ebile teng Standard sena se a sebediswa ditheo di ikarabella ditumellanonong tseo ka ho sebedisa tse hlahang ho Standard of GRAP tse amanang le tsona kapa ha di le siyo, ho sebediswe tse amehang tsa matjhabatjhaba le/kapa di-standard tsa naha tse hlalositsweng ho Framework to Standards of Generally Recignised Accounting Practice and in the Standard of GRAP on Accounting Policies, Changes in Accounting Estimates. Ditlhapiso tse sebetsang tsa kgiriso.25 Dihlapiso tsohle tsa tumellano e ntjha kapa kgiriso e sebetsang e ntjhafaditsweng di tla ananelwa e le karolo ya bohlokwa ya tjhelete eo ho dumellanweng ka yona bakeng tshebediso ya thepa e hirilweng ho sa natswe mofuta wa tlhapiso kapa sebopeho kapa nako ya tefo Dikgiriso tse pehelong ya ditjhelete tsa bahiri Dikgiriso tsa ditjhelete Kananelo ya pele.26 Qalehong ya nako ya kgiriso bahiri ba tla ananela dithepa tse fumanweng ka tlasa dikgiriso tsa tjhelete e le dithepa ha tsohle tse ba tlamang e le melato dipehelong tsa maemo a bona a ditjhelete Dithepa le melato di tla ananelwa ka palo ya ditjhelete tse lekanang le boleng bo kgotsofatsang tsa thepa e hirilweng kapa, ha e le tlase, boleng ba jwale ba tefello e tlasetlase ba kgiro, mme e nggwe le e nngw e sebeditswe mohla qaleho ya kgiro. Reiti ya theolelo e tla sebediswa ho sebetsa/fumana boleng ba jwale ba tefo ya kgiriso e tlasetlase ke Issued February
16 reite ya phaello e sa bolelweng ya kgiriso, ha hona ho sebetsahala ha bonolo; ho seng jwalo reiti ya nyollo ya kadimo ya mohiri e tla sebediswa. Ditshenyehelo tse ding le tse ding tsa pele tse otlolohileng tsa mohiri di tla eketswa tjheleteng e ananetsweng e le thepa..27 Kgwebisano le diketsahalo tse ding ho hlalositswe kamoo di sebedisitsweng ka teng di hlahiswa ka bohlokwa ba tsona le boleng ba tjhelete eseng e le feela foromo ya molao. Leha sebopeho sa molao ya tumellano ya kgiro e le hore mohiri a ke kae fuwa matla a hoba monnga thepa e hirilweng ka molao, bakeng sa kgiro ya ditjhelete bohlokwa le bongata ba tjhelete ke hore mohiri o fumana melemo ya ekonomi kapa kgoneho ya tshebetso ya tshebediso ya thepa e hirilweng karolong e kgolo ya bophelo ba ekonomi ba yona ele hobane a kene boitlamong ba ho lefella tokelo eo tjhelete e lekanyeditsweng e le boleng bo kgotsofatsang ba thepa le tefiso e amehang ya tjhelete qalehong ya kgiro..28 Ha kgwebisanon tse jwalo di sa bontswa pehelong ya ditjhelete tsa mohiri thepa le melato ya setheo ka mokgwa oo di leng ka teng mme di senya dipalohare tsa ditjhelete. Ka baka leo ho nepahetse hore kgiriso ya tjhelete e ananelwe pehelong ya ditjhelete tsa mohiri ele thepa ebile ele seo o tlamang ho lefella ditefello tsa nako e tlang tsa kgiro. Ha nako ya qaleho ya kgiro e qaleha, thepa le molato tsa tefello ya nako e tlang di ananelwa pehelong ya ditjhelete ka palo ya ditjhelete e tshwanang ntle le ho tshenyehelo e nngwe le e nngwe e totobetseng ya mohiri tse eketswang tjheleteng e ananetsweng e le thepa..29 Ha ho a nepahala hore molato wa thepa e hirilweng o hlahiswe pehelong ya ditjhelete ele tjhelete e hutsweng ya thepa e hirilweng;.30 Haeba bakeng sa ho hlahisa melato sefahlehong sa pehelo ya maemo a ditjhelete, phapano e bonntshwa pakeng tsa melato ya jwale le e seng ya jwale, phapano e tshwanang le ena e etswe bakeng sa melato ya kgiro..31 Ditshenyehelo e tsa pele di atisa ho etswa tse mabapi le mesebetsi e ikgethileng ya kgiro tse kang dipuisano le tsa ditlhopisetso tsa kgiro. Ditshenyehelo tse hlwauweng e le tse bakilweng ka kotloloho ke mesebetsi e entsweng ke mohiri, molemong wa ditjhelete tsa kgiro, di eketswa palong ya tjhelete e ananetsweng e le thepa. Ho methwa ho hlahlamang.32 Ditefello tse tlasetlase di tla arolelanwa pakeng tsa tefiso ya ditjhelete le theolo ya molato o sa saletseng morao. Tefiso ya tjhelete e tla abelwa nako ka nngwe nakong ya kgiro e le hore e fane ka rente e sa fetoheng ya phaello tjheleteng e setseng ya molato. Rente e etsahalang e sa rerwa e tla hulwa e le ditshenyehelo nakong eo di etswang..33 Iho ya tsela ya tlwaelo tshebetso ho abela ditefiso (charges),tsa ditjhelete dinakong tsa bolelele ba kgiro, mohiri a ka sebedisa mokgwa wa kakanyo ho nolofatsa tshebetso ya kabo. Kgiriso ya ditjhelete e etsa hore ho be le tshenyehelo ya ho theoha ha boleng bakeng sa thepa e theohang bolengng le ditshenyehelo tsa tjhelete tsa nako ka Issued February
17 nngwe ya tshwaro/diakhaonte ya dibuka. Leano la ho theoha ha bolengb bakeng sa thepa e theohana boleng di tla tshwana le ya thepa tse ding tse theohang boleng tse di nang le beng, mmetheohelo ya boleng e ananelwang e tla sebetswa ho latela Standard of GRAP on Property, Plant and Equipment le international Accounting on Intangible Assets. Ha ho sena tiisetso e kgotsofatsang ya hore mohiri o tla ba monnga thepa ha nako ya kgiro e fela, thepa e tla be theohile boleng kale ka botlalo pakeng tsa nako e kgutshwanyane ho ya nako ya kgiriso le ya bophelo ba yona bo sa nang le molemo..35 Tjhelete ya thepa e hirisitsweng ya theoho ya boleng a abelwa nako ka nngwe ya tshwaro ya dibuka/diakhaonte nakong eo ho lebeletsweng hore e ka sebediswa ka mokgwa wa hlahlamano e tsepameng e dumellanang le leano leo mohiri a le amohetseng eo e leng ya mohiri theoho ya boleng. Haeba ho na le netefalo e kgotsofatsang ya hore mohiri e tla ba monnga thepa kamora bolelele ba nako ya kgiro, nako ya tshebediso ya thepa e lebeletsweng, ke nako ya bophelo ba ho ka sebediswa ha thepa eo ho seng jwalo thepa e fokotseha boleng nakong e kgutshwanyane pakeng tsa nako ya kgiriso le nako eo thepa e ka sebediswang ka yona..36 Palo ya tshenyehelo ya thepa ya ho theoha ha boleng, le tshenyehelo ya tjhelete ya nako ha se hangata di tshwanagng leditefello tsa kgiro,mme ka baka leo ha hoa nepahala ho amohela tefello ya kgiriso ele tshenyehelo. Ka tshwaneleo thepa le molato o tshwanang ha se hangata di ka lekanang le tjhelete kamora qaleho ya nako ya kgiro..37 Ho etsa qeto ya hore na thepa e hirisitsweng e fokotse/ e senyehile, setheo se sebedisa diteko tse amehang tsa Standard of GRAP tsa phokodiso ya dithepa tse kenyang tjhelete le tse sa kenyeng tjhelete. Dipepeso.38 Bahiri, ntle le ho kgotsofatsa ditlhoko tsa Standard of GRAP tsa Financial Instruments ba tla boetse ba pepesa tse latelang mabapi le kgiro ya ditjhelete. (a) Bakeng sa sehlopha ka seng sa thepa tjhelete e tlase e fetiswang ka letsatsi la pehelo; (b) Nyalanyo pakeng tsa ditefello tsohle tse tlase tsa kamoso tsa kgiro ka letsatsi la pehelo le boleng ba tsona ba jwale.ho feta moo setheo se tla pepesa ditefello tsohle tse tlase tsa kamoso ka letsatsi la pehelo, le boleng ba jwale ba tsona bakeng sa dinako tse latelang sa nako ka nngweho feta moo setheo se tla pepesa ditefello tse tlasetlase tsohle tsa kamoso mohla letsatsi la ho porota le boleng ba jwale ba tsona bakeng sa dinako tse latelang; (c) (i) e seng kamora selemo; (ii) kamora selemo empa eseng kamora dilemo tse 5; iii) kamora dilemo tse 5. Rente tse sa lebellwang tse ananetsweng e le tshenyehelo tsa nako eo (d) Ditefello kaofela tse tlasetlase tsa kgiriso tsa kamoso tse lebeletsweng ho Issued February
18 amohelwa ka tlasa dikgiriso tse sa fedisweng ka letsatsi la ho porota,; (e)tlhaloso e akaretsang ya dithophiso tsa bohlokwa tsa kgiriso tse kenyeleditseng tse latelang empa e sa thibele tse ding: (i) Qeto ya hore rente na e fetofetohang e theilwe hodima eng ; (ii) (iii) Hoba teng le ditumellano tsa ntjhafatso kapa dikgetho tsa theko le melao ya nyollo, le dithibelo tse kentsweng ke dihlophiso tsa kgiro tse kang tse amanang le kuno ya tse setseng le kuno ya phaello ya dikabo tsa tjhelete e tsetetsweng, ditjhelete tse arolelanweng kapa dikabo tse tshwanang, molato o eketsehehileng le kgiriso e tswelang pele; (f) Ditefiso tsa ho theoha ha boleng le tsa tjhelete tse amanang le thepa e hirisitsweng di tla kenyeletswa e le karolo ya ditefiso tsohle tsa theoho ya boleng le ya ditjhelete ka bong. Le ka mokgwa o boletsweng..39 Ho feta moo ditlhoko tsa dipepeso ho latela Standard Ya GRAP ya Matsete a thepa,thepa, Polanta le Disebediswa, Dithepa tse sa Ameheng, Temo,Thepa e nang le bofokodi e sa kenyeng tjhelete le Thepa e nang le bofokodi e kenyang tjhelete di sebediswa ditjheteng tsa thepa e hirilweng e tshwerweng tlasa ditjhelete tsa kgiro tse tswang ho mohiri ele phumano ya dithepa.. Issued February
19 Dikgiro tse sebetsang GRAP Ditefello tsa kgiro tlasa kgiriso e sebetsang di tla ananelwa e le ditjeho tse pehelong tsa tshebetso ya tjhelete ka tsela e otlolohileng boleleleng ba nako ya kgiriso ntle leha ho na le motheo o mong o tsepameng o emetse nako e tlwaelehileng bakeng sa monyetla wa mosebedisi,.41 Bakeng sa dikgiro tse sebetsang, ditefello tsa kgiriso (tse sa kenyeletseng ditjeho tsa ditshebetso tse kang inshorense le tlhokomelo) di ananelwa e le tsa bohlokwa pehelong ya tshebetso ya ditjhelete tse sebetsang ka tsela e otlolohileng ka ntle leha mokgwa o tsepamang o emetse nako e tlwaelehileng bakeng sa monyetla wa mosebedisi. Dipepeso. 42 Ka hodima ha ho Bahiri ba tla; ka hodima ho kgotsofatsa ditlhoko tsa Standard ya GRAP ya Disebediswa tsa Tjhelete bahiri ba tla, etsa dipepeso tse latelang tsa kgiro e sebetsang: (a) ditefello tsohle tse tlasetlase tsa kgiroso ya thepa tse tlasa tsa kamoso ka tlsa di kgiroso tse sa hlakolweng/khanselweng bakeng sa e nngwe le e nngwe ya dinako tse latelang: (i) eseng kamora selemo; (ii) kamora selemo empa eseng kamora dilemo tse hlano; (iii) kamora dilemo tse hlano (b) ditefello tsohle tse tlasetlase tsa kgiro e tlase tsa kamoso tse lebeletsweng ho amohelwa tlasa dikgiro tse tlase tse sa hlakolweng/khanseleheng ka letsatsi la pehelo; Tadima leqephe le ka hodimo (c) ditefello tsa kgiro le e tlase tse ananetsweng pehelong ya tshebetso ya ditjhelete boleleleng ba nako ditefello, le ditjhelete tse arohaneng tsa ditefello tsa kgiro tse tlasetlase,rente tse sa lebellwang, le ditefello tsa dikgiriso se nyenyane; le (d) tlhaloso e akaretsang ya bohlokwa ya dithlopisetso tsa Issued February
20 mohiri kenyeletsang, empa di sa felle feela ho tse latelang:: (i) seo qeto ya rente e lebellwang e lokelang ho lefshwa e thehilweng hodima sona; (ii) hoba teng le ditumellano tsa ntjhafatso kapa kgetho ya theko melao ya phahamiso : (iii) dithibelo tse qobellwang ke dihlophiso tsa kgiro, tse kang tse amanang le kuno ya tjhelete e salang kamora phaello, kuno ya mpho ya kapitale, phahello,tse arolelanweng kapa diabo tse tshwanang, melato e eketsehileng, le kgiro e tswelang pele. Kgiro e dipehelong tsa ditjhelete tsa bahirisi Kgiro ya ditjhelete.43 Standard sena se hlalosa tshwaro ya tjhelete e kenang e unwang tlasa dikgiro tsa ditjhelete.lentswe lena Mohlahisi kapa mohirisi wa mohwebi le sebediswa standateng sena ho bolela ditheo tsohle tse hlahisang kapa dithepa tse hwebang di boetse hape e le bahirisi ba dithepa tseo ho sa tsotellwe selekanyo sa diketso tsa kgiro, le mokgwa wa bona wa ho hweba le ho hlahis a..ii Mabapi le setheo seo e leng mohlahisi kapa mohirisi wa mohwebi Standard sena se boetse se hlalosa tshwaro ya diphaello kapa tahlehelo, tse bakwang ke ho fetisa ha dithepa..44 Ditheo di ka kena kgirong ya ditjhelete e le mohirisi tlasa maemo a fapaneng. Ditheo tse ding di ka hweba ka dithepa kgafetsa. Mohlala: Mmuso o ka etsa setheo ka morero o kgethileng e nang le boikarabelo ba phumano ya dithepa e bohareng le ho abela ditheo tse ding. Pokello ya mosebetsi wa theko di ka fana ka monyetla o moholo ho fumana ditheolelo tsa kgwebo kapa maemo a mang a lokileng. Setheo se bohareng sa thekiso, mohlala mosebetsi wa setjhaba se ka rekela ka ditshebeletsano tse etswang ka lebitso la ditheo tse ding, kapa setheo sa theko se bohareng se ka reka ka lebitso la sona mme mosebetsi wa sona o ka kenyeletsa: Peho ya mosebetsi wa theko di ka fana monyetla o moholo ho fumana theolelo ya kgwebo kapa maemo a mang a nang le thuso.. Setheo se bohareng sa theko; mohlala Lefapha la mosebetsi Issued February
21 wa botjhaba le ka reka dintho lebitsong la ditheo tse ding, mme tshebetso yohle e etsetswa lebitsong ditheo tse ding, kapa setheo se bohareng se ka nna sa reka dintho ka lebitso la ona mme mesebetsi ya ona e ka kenyeletsa: (a) phumano ya dithepa le tse ajwang; (b) phethisetso ya dithepa ka tsela ya thekiso kapa kgiriso ya tjhelete, kapa (c) ho laola dithepa tseo ba tsetetseng ho tsona, tse kang lethathama la dikoloi kapa meaho, ho sebediswa ke ditheo le ho etsa hore dithepa tseo di fumanehe bakeng sa nako e telele kapa e kgutshwenyane kapa thekiso.. Kananelo ya pele.45 Bahirisi ba tla ananela ditefello tsa kgiriso tse amohelwang tlasa kgiriso ya tjhelete e le dithepa tsa pehelo tsa bona tsa maemo a bona a ditjhelete. Ba tla hlahisa dithepa tse jwalo e le ho amohetsweng ka tjhelete e lekanangle tsetelo e tlasetlase ya kgiro..46 Ka tlasa kgiro ya tjhelete tsohle ditahlehelo le melemo e amehang mabapi le hoba monng thepa ka molao di fetiswa ke mohiriso, mme kahoo ditefello tse amohelweng di nkuwa ele puseletso le tjhelete ya bohlokwa e kenang ho busetsa le ho putsa mohiri bakeng sa tsetelo ya tshebetso ya hae..47 Ditshenyehelo tsa pele tse otlolohileng di atiswa ho lefuwa ke bahirisi mme di kenyeletsa ditjhelete tse kang dikhomishini, ditjhelete tsa molao, e le ditshenyeho tsa kahare tse eketsehang tse amanang le dipuisano le dihlophisi wa kgiro. Ha di kenyeletse ditshenyehelo tsa tlwaelo tse kang tse lefuwang ke sehlopha sa barekisi le baphatlalatsi ba tse rekiswang. Mohlala; dikgiro tse ntle ho tse kenyeletsang mohlahisi, mohwebi wa mohiri, ditshenyehelo tse otlolohileng di kenyeleditse tjhelete ya kgiro ya tjhelete e amohelwang mme di fokotsa palo ya tjhelete e ananetsweng nakong ya tefo ya kgiriso. Reiti ya phaello e sa bolelweng e hlaloswa ka tsela eo ditefello tsa pele tse otlolohileng di kenyeleditsweng ka ho otloloha ho Issued February
22 tefello ya kgiro ya tjhelete e amohellwang, ha ho hlokahale ho di arola. Ditshenyehelo tse lefuwang ke bahirisi kapa bahiri ba bahwebi mabapi le dipuisano le tlhahiso ya kgiro ha di a kenyeletswa tlhalosong ya ditshenyehelo tsa pele. Ka baka leo, ha di a kenyeletswa ho tsetelong e tlasetlase ya kgiriso mme di amohelwa ele ditjeho ha ho ananelwa phaello le tahlehelo eo ka no ya kgiro ya tjhelete e tlwaetsweng ho etswa qalehong ya nako ya nako ya kgiro.ha ho hlokahale ho di kenyeletsa ka thoko. Tekanyetso ya ditjhelete e hlahlamang. 48 Kananelo ya tjhelete e kenang e tla thehwa hodima tsela/tlhatlhamano e tlwaelehileng e bontshang reiti ya kuno ya nako tse itseng nako e sa fetoheng ho letsete tse mohirisi kgirisong ya tjhelete..49 Morero wa mohirisi ke ho aba thjelete e kenang boleleleleng ba nako ya kgiriso ka tsela/mokgwa o tsepameng o nahannweng hantle.kabo ya tjhelete ena e kenang e theilwe hodima tsela/tlhatlhamano e bontshang kuno e sa fetoheng ya nako e itseng letseteng le tlasetlase la mohirisi kgirong ya tjhelete.ditefello tsa kgiriso tse amanang le nako,tse sa kenyeletsang ditjeho tsa tshebetso di sebediswa kgahlanong le tsetelo e feletseng ya kgiro ho fokotsa tjhelete e adimilweng tjhelete e kenang e sa sebeletswa Boleng bo setseng bolekanyetsweng bo sa netefatswa bo sebidiswang ho bala letetse le feletseng la mohirisi kgirong di hlahlojwa kgafetsa. Ha ho kile ha ba le phokotso ya boleng bo tlase bo lekanyeditsweng bo bile bo sa netefatswa kabo ya tjhelete e kenang boleleleng ba kgiro,e a phetwa mme phokotso e nngwe le e nngwe, mabapi le ditjhelete tse seng di bokeletswe e annelwa kapelepele..51 Bahlahlisi kapa bahirisi ba bahwebi ba tla ananela diphaello le ditahlehelo tsa thekiso tsa nako e amehang, ho latela leano le latelwang ke setheo bakeng sa tse rekiswang hanghang..52 Ha reiti ya phaello e iqapetsweng e ngodisitswe, phaello dife kapa dife, le ditahlehelo ya thekiso ya thepa,e tla ba feela ho tseo tse neng di tla sebet sa ha reiti ya phahello ya mmaraka e ne e sebedisitswe. Ditshenyehelo tse lefuwang ke mohlahisi kapa bahirisi ba bahwebi mabapi le dipuisano le dihlophisong tsa kgiro di tla ananelwa e le tshenyehelo, ha ho ananelwa phahello kapa tahlehelo..53 Ditheo tse hlahisang kapa hwebang ka thepa di ka nna tsa neha ba ka nnang ya e ba bareki monyetla wa ho kgetha ho reka kapa ho hira thepa.kgiriso ya tjhelete ya thepa ka mohlahhisi kapa mohirisi wa mohwebi,e fana ka mefuta e mmedi ya tjhelete e kenang.: (a) phaello kapa thalehelo e lekanang phaello le tahlehelo e bakwang ke dithekiso tse rekiswang hanghang ya thepa tse hirisitsweng ka tefo ya thekiso e e tlwaelehileng tse bontshang boholo bofe kapa bofe ba amehang,kapa ditheolelo tsa kgwebo; le Issued February
23 (b) Tjhelete e kenang tsa boleleleng ba nakokgiro; GRAP Tjhelete e kenang ya tse rekisitsweng e ananetsweng qalehong ya bolelelle ba kgiriso ka mohlahisi kapa mihirisi wa kgwebo ke boleng bo kgotsofatsang ba thepa, kapa, ha ele tlase,boleng ba jwale bo tlasetlase ba tefello ya kgiro e fumanwang ke mohirisi,e bo badilweng ka reiti ya phaello ya mmaraka.tjhelete ya thekiso ya thepa, e ananetsweng qalehong ya nako ya khiris o ke tefot) kapa tljhelete e fetisetswang pele, Ha di fapana, ya thepa e hirisitsweng ho ntshitswe boleng ba jwale ya boleng bo setseng bo sa netefatswang. Phapano ya tjhelete e keneng ya tse rekisitsweng le theko/tefo ya tse rekisitsweng ke phaello kapa tahlehelo hodima ya thekiso e ananetsweng ho latela leano la setheo ya thekiso tse etswang hanghang..55 Mohlahisi kapa mohirisi wa mohwebi a ka nna a fa bareki ba hae rente tse tlase tsa phaello ho tsa kadimo tse tlwaelehileng. Tshebediso ya rente ena e tla etsa hore ho be le karolo e fetang ya tjhelete e kenang yohle ya hae ya thekiso e ananelwang ka nako ya thekiso. Ha rente e iqapetsweng tsa phaello tse tlase di ngodiswa/sebediswa tjhelete e kenang e ananelwang thekisong ele phaello kapa tahlehelo e ne e tla ba feela e neng e tla sebediswa ha rente ya tlwaelo ya setheo ya kadimo bakeng mofuta oo wa thekiso o ne o lefisuwe..56 Ditshenyehelo tsa pele tse direct di ananelwa e le tshenyehelo qalehong ya kgiriso hobane di amana haholoholo ho una phaello le tahlehelo ya mohlahisi kapa ya mohwebi is on sale. Dipepeso.57 Bahirisi ntle le ho kgotsofata ditlhoko tsa Standard of GRAP ya Disebediswa tsa Tjhelete tsa dipehelo tsa Standard of GRAP ya Disebediswa tsa Tjhelete, ba lokela le ho hlahisa tse latelang tsa dikgiriso tsa tjhelete: (a) kutlwano pakeng tsa matsete ohle kgirong ka letsatsi la pehelo le boleng ba jwale bo tlasetlase ba ditefello tsa kgiro tse amohelwang ka letsatsi la pehelo. Ho feta moo setheo se tla pepesa matsete ohle a kgirisong le boleng ba jwale ba ditefello tsa kgiro tse amohelwang ka letsatsi la pehelo bakeng sa e nngwe le e nngwe ya dinako tsena: (b) i) eseng e fetang selemo; Issued February
24 (ii) kamora dilemo; empa eseng kamora tse hlano; (iii) kamora dilemo tse hlano. (c) tjhelete e keneng e sa sebeletswa; GRAP 13 (d) boleng bo tlasetlase bo setseng bo sa netefatswang bo molemong wa mohirisi; (e) tjhelete e lefuwang motho kgafetsa e bokeletsweng bakeng sa ditefello tse tlastlase tsa kgiro tse neng di lokela ho a mohelwa feela di sa latwa. (f) Rente e sa lebellwang e ananetsweng nakong e itseng; le e le lekeno la (g) tlhaloso e akaretsang tsa thepa tsa dihlophiso tsa kgiro tsa mohirisi..58 Ho bontsha kgolo khrisong hangata ho hlokahala le ho pepesa letsete le feletseng, ho ntshitswe lekeno le so amohelwe kgwebong e ntjha, e balletsweng nakong ya tshwaro ya dibuka,ha ho qeta ho ntshuwa ditjhelete tse amehang bakeng sa kgiro tse hlakotsweng. Dikgiriso tse sebetsang.59 Bahirisi ba tla hlahisa dithepa ho ikamahantswe le dikgiro tse sebetsang dipehelong tsa maemo a ditjhelete tsa bona ho latela mofuta wa thepa:..60 Tjhelete e kenang ka kgiriso e sebetsang e tla ananelwa e le lekeno le otlolohileng boleleleng ba nako ya kgiriso ntle leha mokgwa o mong o tsepameng o emetse nako e tlwaelehileng eo ka yona molemo o tswang thepeng e hirisitsweng o fokoditswe..61 Ditjheho, tse kenyeleditseng ho theoha ha boleng tse ho kenweng ho tsona ha o ntse o amohela kuno ya kgiriso di ananelwa e le ditjeho fala tse incur ho una lekeno la kgiriso di ananelwa e le melato.lekeno la kgiro( le sa kenyeletseng tse fumanweng bakeng sa mesebetsi e phethilweng jwaloka inshorense le tlhokomelo) e ananelwa ka mokgwa o otlolohileng tse amohelwang boleleleng ba nako ya kgiro le ha tse amohetsweng di se jwalo, ntle leha mokgwa o mong o tsepamameng o emetse nako e tlwaelehileng eo ka yona molemo wa tshebediso o tswang thepeng e hirisitsweng e fokoditswe...62 Ditjeho tse tsepameng tsa pele tse jarwang ke bahirisi bakeng sa ho buisana le ho hlophisa kgiro e sebetsang di tla eketswa palong ya tjhelete e fetiswang ya thepa e hirisitsweng e le ditjheho tsa nako ea bolelele ba kgiro ka motheo o tshwanang le wa lekeno le kgiro..63 Leano la theoho bakeng sa ho theoha ha boleng ba thepa tse hirisitsweng tse Issued February
25 thehang boleng,bo tla tshwana le ba leano la tlwaelehileng la mohirisi bakeng sa thepa e tshwanang mme ho theoha hono ho tla balwa ho latela Standard of GRAP a Thepa, Metjhini,le Disebediswa le Ditsela tsa tsa tshwaro ya dibuka hodima dintho tse sa tshwarehaeng,.64 Ho etsa qeto ya hore thepa e hirilweng e a fokola/senyeha setheo se sebedisa the Standard of GRAP sa Phokodiso ya Dithepa tse kenyang tjhelete..65 Mohlahisi kapa mohirisi wa mohwebi ha a ananele phaello ya thekiso efe kapa efe, ha a kena kgirong e sebetsang hobane ha e lekane le thekiso. Dipepeso.66 Mohirisi ntle le ho kgotsofatsa ditlhoko tsa Standard ya GRAP ya Disebediswa tsa Tjhelete, o tla pepesa tse latelang bakeng sa dikgiro tse sebetsang :: (a) Ditefello tsa kamoso/nako e tlang tse tlasetlase tlasa dikgiro tse sebetsang tse sa khanselweng ka hodi kopanyai le bakeng sa dinako tse latelang: (i) (ii) eseng kamora selemo; kamora dilemo empa eseng kamora tse 5; le (iii) kamora dilemo tse 5 (b) palo yohle ya dirente tse sa lebellwang tse ananelwang e le lekeno nakong le : (c) a tlhaloso e akaretsang ya dihlophiso tsa mohirisi tsa kgiriso..67 Ho feta moo,dipepeso ditlhoko tsa dipepeso, tsa Standards of GRAP on Investment Property, Property, Plant and Equipment, Intangible Assets, Agricultureand Impairment of Cash-generating Assets di ama mohirisi bakeng sa thepa ya e abetsweng tlasa kgiriso e sebetsang; Tshebetso ya Thekiso le di kgiriso ho mohirisi.68 Thekiso le khirisetso ho monnga thepa e amana le thekiso ya thepa, le ho e hirisetsa mohirisi hape.tefello ya kgiriso le tjhelete ya thekiso ya yona ka tlwaelo di itshetlehile e nngwe ho enngwe hobane ho buisanwa ka tsona e le ntho e le nngwe.tshebetso ya tshwaro ya dibuka ya thekiso le kgiriso hape ho monnga thepa di laolwa kemofuta wa kgiro o amehang..69 Haeba thekiso le khirisetso ho monnga thepa di baka kgiriso ya tjhelete e nngwe le e nngwe e fetanang, ha tjhelete e fetiswang ha e yo ananelwa hanghang e le tjhelete e kenang pehelong ya ditjhelete ya morekisi-mohiri. E tla mpe e tjhethiswe le ho lefshwa ka diqonwanaqonwana..70 Haeba khirisetso ya thepa ho monnga yona e le kgiriso ya tjhelete, kgwebisano ke tsela eo ka yo eo ka yona mohirisi a fanang ka tjhelete ho mohiri mme thepa e le boitshereletso.ka baka lena ha se nepo ho nka tjhelete e ngata ho feta e Issued February
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text:
- Home
- liunivesithi
- University Niigata
University Niigata
Niigata University Details
- naheng : Japane
- City : Niigata
- ke khutsufatso : SE
- thehiloe : 1870
- baithuti (approx.) : 13000
- Se ke la lebala ho buisana University Niigata
Overview
Featuring magorong tse robong, likolo graduate tse hlano, likolo tse peli tse profeshenale, hloma etsa lipatlisiso tse peli le sepetlele univesithi, Niigata University ke univesithi khōlō koahela e mengata e fapaneng le felletseng la a thuto masimo-ho akarelletsa le botho le saense tsoang sechabeng, saense ea tlhaho, saense bongaka le meno le ho hongata haholo. Niigata University o leka ho khothalletsa mo khethollang, lefatšeng-sehlopha sa etsa lipatlisiso ka hare ho ka 'ngoe ea masimo ana a sa tsoaneng.
Holim'a moo, Niigata University o loanela ho hlaolela liithuti tse 'bokgoni ea lefatše lohle, le ho ntshetsa pele liithuti tse ileng tsa rua ka bobeli tsa boemo bo phahameng botsebi le sensibilities hloekisitsoeng ho hlokahala hore loantša diphepetso tse bo21 la lilemo ha a ntse a bapala karolo ea mafolofolo tsena lia fetana mefuta ea masimo lefatšeng lohle. Kahoo, Niigata University mafolofolo khothalletsa lithuto tsa ikemetseng le ho bōpa bakeng liithuti tsa rōna tsa ha e ntse e leka ho ba le setsi ea machaba bakeng sa ho etsa lipatlisiso le tsa thuto, kamehla ntlafatsa boemo ba thuto ea rona ga kalogo ha a ntse a ho kgothaletsa ho etsa lipatlisiso tirisanommogo le liunivesithi mose ho maoatle 'me o hloma.
Niigata University tla tsoela pele ho leka ho kenya letsoho hore ho sa nts'etsopele ea khaso setso le ntlafala boiketlo bakeng sa bohle ba moloko oa batho ha ka nako e tšoanang mafolofolo rera le ho ntshetsa pele monehelo boithabiso le leihlo maleban baahi ba metse selehae.
Re ikemiseditse ho etsa sohle se matleng a rōna ho o mong le o mabapi le ho etsa bonnete ba hore liithuti tsohle e tla ba motlotlo ka ho ithuta le ho fumana mangolo univesithi rona. Re lebeletse ho amohela hore le uena u University Niigata.
Sugata Takahashi, M.D., Ph.D.
Mopresidente
The Mehopolo oa Univesithi ea Niigata tla ba bao e leng ba boikemelo le ho boptjoa ke thehiloeng lineanong tsa tsela e bonolo le boinyenyefatso khothalletsoang ka ho rata botumo iphahamisang (re e bitsa “lefatšeng Koshi”) 'me moea o enterprising ea koung motse buleloa lefatše, le univesithi tla lokela monehelo ho ntlafatso ya tsitsitseng ea sebakeng seo 'me lefatše ka thuto le ho etsa lipatlisiso joalokaha morero oa oona.
E le hore a hlokomele Mehopolo tsena le fihlella morero oa oona:
- The yunibesiting motheo oa ho ruta sepheo sa tla bua leshano ka bapaleng yona ya leruo la litaba tsa setso le boemo bo phahameng ba boitseanape pholletsa kharikhulamo hloko a khetha ho fetolela ka nepo lokisa bothata ea letsatsi, le koleisama tsa batho ba nang le litsebo tse ho bapala e mengata e fapaneng likarolo
- Yunivesithi e tsa patlisiso motheo sepheo sa tla bua leshano ka lefa yona ha thepa ya mahlale masimong tsa moetlo akatemi ha a ntse a ntšetsa pele thalalo-etsa lipatlisiso capitalizing ka litsobotsi khethehileng tsa univesithi le ho etsa lipatlisiso ho bōpa ho bohlokoa mahlong a lefatše
- The yunibesiting motheo sepheo sa ka monehelo sechabeng tla bua leshano ka tšehetso bakeng sa ntshetsopele ya setjhabeng tikoloho le ba machaba, e le setheo se senotlolo sa thuto le ho etsa lipatlisiso ka sebakeng sena hoo ka leboea-bochabela ea Asia e le karolo ea mantlha, ho pholletsa phekolo ea meriana le mesebetsi tirisanommogo pakeng tsa lefapha, 'muso le academia
- The yunibesiting motheo ea bookameli le ea opereishene sepheo sa tla bua leshano boitekong yona tsoela pele ho etsoe liphetoho tsamaisong tse boikaelelo jwa tsone bakeng sa mofuta loketseng motseng boholo ba tsamaiso, e le hore ho boloka legitimacy jwalo ka yunivesithi e nang le tšehetso ea baagedi ea
Likolo / Colleges / mafapha / Courses / ba magoro
- Lefapheng la le botho
- Lefapheng la Thuto
- Lefapheng la Molao
- Lefapheng la lichelete
- Lefapheng la Saense
- Faculty of Medicine
- Sekolo sa Bongaka
- School of Sciences Health
- Faculty of Dentistry
- Lefapheng la Engineering
- Lefapheng la Temo
- Kalogo School of Education
- Kalogo School of Modern Society le Culture
- Kalogo Sekolo sa Saense le Technology
- Kalogo School of Sciences Bophelo
- Kalogo Sekolo sa Bongaka le meno Sciences
- Kalogo School of Technology Management (Ke 'nete hore litsebi)
- molao School (Ke 'nete hore litsebi)
History
Tšimoloho e moholo ea univesithi e ne e Kyoritsu Hospital (sepetlele nakoana) thehiloe ka 1870. Ho ile tsosolosoa ka 1873 ka Private Niigata Hospital, eo e e-ba sepetlele prefectural ka 1876.
ka 1901 likolo tse hlano tsa bongaka ea sechaba ile ha thehoa ka Chiba, Sendai, Okayama, Kanazawa le Nagasaki. The masepala le prefectural mebuso ea Niigata laela naha sekolo tsa bongaka ho tswa ho Lekala la Thuto, empa morero oa ile ho busetswa morao ka lebaka la Ntoa ea Russo-Japanese. hamorao ka 1910 Niigata School Medical e thehiloe, le Niigata le Lipetlele e kileng ea e-ba setsing lona tlelenike. ka 1922 sekolo ya kalafi ile hiretsoeng ka Niigata Medical College (Medical Niigata Niigata dangdut daigaku?).
The masepala le prefectural mebuso ea Niigata le ba sebakeng seo lifeme indasteri ka ho eketsehileng batla le le k'holejeng ya kalafi ho etsoa hore e be yunivesithi moemphera (seo ho thoeng ke HokurikuImperial University) le gaisanwang le Kanazawa. Empa liteko tseo ne ke sa atlehe ho fihlela qetellong ea Ntoa ea II ea Lefatše.
ka 1949 lik'holeje tse supileng (Niigata Medical College, Niigata School e Phahameng, Niigata Pele School Normal, Niigata Second School Normal, Niigata Youth School Normal, Niigata Prefectural temo le College Meru, le Nagaoka College of Technology) li ne li kopantswe ho etsa University Niigata tlas'a tsamaiso e ncha ea thuto Japane. univesithi ile a theha le matla a ea le botho, Education, Saense, Medicine, Engineering, le Temo.
ka 1965 le Faculty ea ho phekola meno ho ile ha thehoa. magoro (ntle Medicine le ho phekola meno) ba ile ba qala ho fallela e ncha Ikarashi le safa, khamphase ka 1968, le removals qetile ka bo 1980 ka. ka 1977 le Faculty ba le botho ile hlophisoa bocha ka Faculty ea Molao le Literature, ebe arotswe magorong tsa tse tharo (le botho, molao, le moruo) ka 1980. Univesithi ea e-ba ea sechaba mokhatlo univesithi 2004.
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Bitcoin e theohela seo u lokelang ho se etsa
Bitcoin e oela tlase seo o lokelang ho se etsa - batho ba limilione ba kenang indastering ea crypto ho pota lefatše ba ipotse potso ena. Ho hōla ha mofuta o kang oa likokoana-hloko le kriptonka eohle qetellong ea 2017 e ile ea etsa hore e be mokhoa oa sebele oa lipolanete. E mong le e mong o ne a nahana hore ntho e tla lula e hōla 'me nako ena e monate e ke ke ea fela. Batho ba rekile bikoin bakeng sa $ 10000, ebe $ 15000, ebe $ 20000! Empa ka nako e 'ngoe theko e ile ea fokotseha. Ebe joale potso e entsoeng sehloohong sa sehlooho sa rona e fetohile bohale. Kajeno re tla fana ka karabo ho eona 'me u tla e rata!
Tse ka hare
- Nonyana ea lithuto e oela ka seo u lokelang ho se etsa.
- Leano la khoebo le marakeng a oelang ke Crypto-currency.
- Ho theha template ea leano.
- Lipontšo tsa leano la khoebo ka marakeng o oeleng ke crypto-currency.
- Bitcoin o oela tlase seo o lokelang ho se etsa - karabo e amoheloa.
Etsa marotholi a sekhahla seo u lokelang ho se etsa
Kahoo, e mong le e mong o fumane karabo ea hae potso ena.
- ba bang ba otla panicsale mme ba qala ho rekisa chelete eohle ea crypto eo ba e rekileng hore ba lule ba e-na le chelete;
- ba bang ba ne ba le mahlohonolo, ba reka ka theko e tlase 'me ba khona ho tsoa le phaello e nyane
- ba bang ba ile ba etsa qeto ea hore sena ke marulelo a 'maraka' me ba lula le li-bitcoins, li-eateriums le li-lightcoins ho lula fatše.
Ke eng e kopanyang batho baa bohle? 'Me ba na le ntho e le' ngoe e tšoanang - kaofela ha bona ba lahlehetsoe ke chelete holim'a sekoti. Hona ho ne ho khoneha hore u se ke ua lahleheloa ke chelete? Ha e le hantle hoa khoneha! Ntle le marupe a 'maraka a sebelisang' maraka le ho etsa chelete ka theko ea litefiso. ba li bōpa, joale ho batho ba tloaelehileng ho boetse ho na le tsela ea ho fumana chelete e kenyang marakeng. Ho bonolo haholo - ha ho hlokahale hore u be le bitcoin, empa u sebetse ka likhetho tsa binary 'me u fumane chelete ka ho fetola thupelo hammoho le mohahlauli oa maraka!
Haholo-holo ho babali ba rona, re ile ra lokisa leano la boemo bona joaloka maraka a oelang. Hona joale, esita le haeba marotholi a marang-rang a etsang seo a hlakile!
Leano la Ts'ebetso Lefatšeng le Atseng a Hlakola la Marang-rang
Lichelete tsa tšepe tsa elektronike e le tsa bohlokoa bakeng sa likhetho tsa khoebo li sa tsoa nkoa e le sesebelisoa se khethehileng feela. Empa kajeno, ka lebaka la lichelete tse phahameng tsa litšebeletso tsa lichelete le mekhoa ea tsona e hlollang ea ho hloka botsitso, li-crypto-currencies li fetohile mohloli o ratoang haholo bakeng sa khoebo. Ka motsotso ona, re ka bona mokhoa o tsoelang pele oa ho theoha marakeng oa khoebo ea khoebo. E tsamaisana le litokisetso tse tebileng le botsitso ba nako e telele. Maemo a joalo a sebetsa ka ho fetisisa bakeng sa ho sebetsa marakeng oa kgetho.
Ho hlophisa Setšoantšo sa Strategic
E le mokhoa o atlehang oa ho bolela esale pele marang-rang a lichelete, re fana ka kamohelo e ikhethang ho latela lits'ebetso tse peli tse behiloeng ka nako ea chate ea 30s:
- Bollinger Bands.
- SMA 100.
Ho kgothaletswa hore o phethe ditshebetso tsena setsing sa marang-rang
Lipontšo tsa leano la khoebo marakeng a oelang
Re sebelisa litšebeletso tse joalo tsa tlhahlobo, re tla khona ho fumana lipontšo tse phahameng tsa ts'ebetso bakeng sa khoebo ea mefuta e 'meli:
- Mokhatlo oa Bollinger o fetisitse boemo ba SMA bo tsamaeang ka tsela e itseng - letšoao lena le sebelisoa ho sebetsa ka litefiso tsa metsotso ea 15.
- Mokhatlo oa Bollinger ka mor'a ho senya nako le nako o ama lekala la SMA le ho latela mokhoa o ka sehloohong - lipontšo tsena li atleha ho rekisoa ka litefiso tsa metsotso ea 5
Re bula litefiso ka tsela ea ho hlahisa lipontšo tsa leano:
Ho hlahisa ka tsela ena matšoao a khoebo le ho sebelisa likhetho tse kopaneng, u tla finyella liphetho tse phahameng le tse tsitsitseng marakeng oa li-crypto-currency.
Bitcoin e theohela seo u lokelang ho se etsa - karabo e fumanoeng
Hona joale ha seretse se oela fatše seo u lokelang ho se etsa u se u ntse u se tseba. Sebelisa leano la ho etsa khoebo ea binary ka ho marakeng o oelang oa chelete ea crypto le ho fumana chelete ha ba bang ba lahleheloa ke chelete. Sebelisa tlhahisoleseling ena ho qhala chelete ea hau mme u lule u le phaello, ho sa tsotellehe hore na o rekisoa hokae. Lula u talimile!
Ngolisa mocha oa rona ka thelefono 'me u fumane mekhoa e mecha ea ho sebetsa ka ho toba fonong ea hau
Ka kōpo, re thuse ho hlahloba mosebetsi oa mongoli oa sehlooho sena


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Suhana Khan na ngoanana ho feta e monyenyane ha a ntse a e tsohle hōtse ka tsela e ntle. Suhana ho na e ka tlaase ho naleli ka o na le batho ba limilione ke balateli ba pele Instagram.
Suhana ke khosatsana e kaalo ea Shah Rukh Khan le Gauri Khan. Suhana ha e entseng filimi leha e le efe leha ho le joalo, empa e se entseng ba bang liketso tse sethaleng oo a ile a bontša hore ke morali oa Morena oa Bollywood, Shah Rukh Khan.
tsoa, Suhana etsa foto-thunyana ya tloaeleha India e le e ne e le qalo ea hae ho etsa lifoto-thunyana le makasine litsebi tse etsang Foto-letlobo ea linaleli feela. talenta hae e na ho feta patiloe hona joale le mong le e mong oa tseba hore o Bollywood-Loketse.
Ka bobeli ho 'mè le ntate ba ka tšehetso e feletseng ea khosatsana ba bona ba banyenyane le ho kopanela hae tloaeleha Photoshoot ka bona Instagram Pages. Sena ke ha ho pelaelo hore ka motsotsoana le motlotlo ho bobeli ba tsona e le moralinyana oa bona, Suhana bo ntse bo thatafala le lerato haholo le botumo. Check out bona Instgaram Posts ka tšehetso e feletseng ea Suhana:
Re nile ka bone avatars ngata Suhana, empa ntho e 'ngoe eo ho ne ho tloaelehile ho sohle seo a neng a se batla gorget haholo le khahlisang.
Mona re ba le ba bang ba lifoto hae e hlollang ho tswa ho tloaeleha:


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Mokhatlo oa mekhoa ea khoebo ea australia
LIKHETHONG TSA LA 03 PHUPTJANE 2017 1. Mokhatlo oa Machaba le Mekhatlo e meng e LEANO TS’EBETSONG.
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Mekhoa ea boithaopo ea. Ba etela ofisi ea Mokhatlo oa hute ka liphello tsa bophelo bo botle ba likokoana-hloko CBD e ruisa#39;mele joang le seo lipatlisiso li se bontšang ke liphello tsa bophelo bo botle le melemo ea. Burger King e ne e le mokhatlo oa machaba oa.Ha Burger King a etsa qeto ea ho atolosa mosebetsi oa bona Australia, ba ne ba tseba hore khoebo ea bona e ne e. Members; 64 messaggi. Locationsicilia.
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