Lethathamo la mantsoe
Lipolelo tsa lichelete tsa selemo (AFS)
Lipolelo tsa lichelete tsa selemo tsa mokhatlo kaofela, tse lokisitsoeng tlas'a moralo oa ho ngola libuka, 'me li hlahlojoa moo ho hlokahalang.
Moralo oa mochini ka Sesotho, o emetse ho hlahlojoa ke motho.
Lipolelo tsa lichelete tsa selemo (annual financial statements, AFS) ke tlaleho ea semmuso ea selemo ka selemo ea boemo ba lichelete le ts'ebetso ea mokhatlo. Li koahela mokhatlo kaofela, ebang ke k'hamphani, kopanelo ea khoebo, trust kapa mokhatlo o sa etseng phaello.
AFS e tloaelehileng e kenyeletsa:
- polelo ea boemo ba lichelete (balance sheet)
- polelo ea lekeno, kapa ea lekeno ka kakaretso
- polelo ea liphetoho tsa equity, kapa tsa lichelete bakeng sa mokhatlo o sa etseng phaello
- polelo ea phallo ea chelete (cash flows)
- lintlha tse hlalosang, ho kenyeletsa maano a ho ngola libuka
AFS e lokisoa tlas'a moralo oa ho ngola libuka. Bakeng sa mekhatlo e mengata e menyenyane le e mahareng moralo oo ke IFRS for SMEs, empa moralo o nepahetseng o its'etlehile ka molao, molaotheo oa mokhatlo le litlhoko tsa baalimi kapa bafani ba lichelete.
Moo tlhahlobo e hlokahalang, mohlahlobi o fana ka maikutlo ka AFS. Tlhahlobo e reroa ho latela lethathamo la PBC (prepared by client), le hlalosang liteishene le litokomane tseo mokhatlo o li lokisang ho ts'ehetsa lipalo.
AFS e fapane le management accounts, tse sebelisoang ka hare, le litlaleho tsa bafani, tse koahelang thuso e le 'ngoe bakeng sa nako e khethiloeng ke mofani.
Matsatsi afe kapa afe a ho kenya litokomane a amang mokhatlo oa hau a tla netefatsoa le uena ke feme.
Tlhaloso ena ke tlhahisoleseling e akaretsang, eseng keletso ea botsebi.