Accounting For exit exam (world wide)
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This channel focuses on accounting and finance topics for students. We offer live discussions, insights, and tailored content to support students pursuing careers in these fields. Our goal is to create a supportive community for learning and growth.
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#ለጥንቃቄ

ቴሌግራም ላይ ከተለያዩ ሰዎች አጭር ጹሑፍና ሊንክ እየተላከሎት ነው ?

ቴሌግራም ላይ ከተለያዩ ሰዎች ጹሑፍና ሊንክ ያለው መልዕክቶች እየተላኩ ነው። ብዙዎች ይህ ጉዳይ በተደጋጋሚ እየደረሳቸው እንደሆነና የጥንቃቄ መልዕክቱን እንድናስተላልፍ ጠይቀውናል።

በመልዕክት የሚላከው ሊንክ ምንድን ነው?

በመልዕክቱ አብሮ የሚደርሶት ሊንክ የቴሌግራም አካውንቶን ለመጥለፍ የተዘጋጀ ቴሌግራምን የሚመስል ድረ-ገጽ ነው። ሊንኩን ሲከፍቱት ስልክ ቁጥር አስገብተው ወደ ቴሌግራም እንዲገቡ ይጠይቆቃል።

ቁጥሮን አስገብተው የሚመጣው ሌላኛው ገጽ በቴሌግራሞት የተላከሎትን አጭር የማረጋገጫ ቁጥር እንዲያስገቡ የሚጠይቅ ነው።

የተላከሎትን የማረጋገጫ ቁጥር ካስገቡ የእርሶን ቴሌግራም በቀጥታ ይህን ወጥመድ ያዘጋጁ ሰዎችም መጠቀም ይጀምራሉ። በዚህም መልዕክቶችን ለሌሎች መላክና እርሶ እንደላኩት አድርገው ማቅረብ ይችላሉ።

ይህ ገጽ ልክ ቴሌግራምን እንዲመስል ተደርጎ የተሰራ ሲሆን የሚያስገቡት መረጃ ግን ወደ ቴሌግራም ሳይሆን ይህንን ወደ ሚቆጣጠሩት ሰዎች የሚላክ ነው። ይህ አይነቱ ማጭበርበር ማጥመድ (Phishing) በመባል ይታወቃል።

ምን ማድረግ እችላለሁ ?

ይህ ችግር ካጋጠሞት ቀጥታ ቴሌግራሞት ላይ Setting ላይ በመግባት #Device የሚለውን በመጫን የእርሶ አካውንት በምን በምን ስልኮች ላይ እየሰራ እንደሚገኝ ማየት ይችላሉ። በዚህም ከእርሶ ቁጥጥር ውጪ ያሉ ስልኮችን በሙሉ ማስወጣትና እርሶ የሚጠቀሙበትን ብቻ ማስቀረት ይችላሉ።

ሁለተኛው መንገድ ይህ ችግር ከተመፈጠሩ በፊት የሚያገለግል ሲሆን ሁለተኛ ዙር የደኅንነት ማረጋገጫ (Two-Step verification ) መጠቀም ድንገት ለእንደዚህ አይነት ችግሮች ብንጋለጥ ተጨማሪ የደኅንነት ማረጋገጫ ይሆነናል።

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Hidhiin email maali?

Linkiin ergaa sana keessatti isin qaqqabu marsariitii Telegram fakkaatu kan akkaawuntii Telegram keessan hack gochuuf qophaa'eedha. Yeroo linkii banattan lakkoofsa bilbilaa galchitanii Telegram akka seentan isin gaafatama.

Lakkoofsa erga galchitee booda fuula itti aanu lakkoofsa mirkaneessaa gabaabaa karaa Telegram siif ergame akka galchitu si gaafata.

Lakkoofsa mirkaneessaa siif ergame yoo galchite telegiraamiin kee kallattiin namoota kiyyoo kana kaa'aniin itti fayyadama. Kanaan ergaa namoota biroof erguun akka waan ergiteetti dhiheessuu dandeessa.

Fuulli kun Telegram fakkaachuuf kan qophaa'e yoo ta'u, odeeffannoon isin galchitan garuu gara Telegram osoo hin taane, namoota isa to'ataniif ergama. Gosti hannaa kun Phishing jedhamuun beekama.

maal gochuu danda'a

Rakkoon kun yoo isin mudate, Telegram irratti Settings seenuun #Device tuquun bilbila kam irratti akkaawuntii keessan hojjechaa jiru ilaaluu dandeessu. Haala kanaan bilbiloota to'annaa keessan jala hin jirre hunda keessaa baasuun kanneen itti fayyadamtan qofa of keessaa baasuu dandeessu.

Malli lammaffaan osoo rakkoon kun hin uumamin dura kan fayyadamnu yoo ta’u, mirkaneessa nageenyaa marsaa lammaffaa (Two-Step verification) fayyadamuun yoo akka tasaa rakkoon akkasii nu mudate mirkaneessa nageenyaa dabalataa ta’a.

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Share based payment
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Share-based payment refers to a method of compensating employees or other parties by issuing equity instruments, such as shares or stock options, as part of their remuneration package. It is a way for companies to incentivize and reward employees or other stakeholders by providing them with a share in the ownership or future profits of the company.

Share-based payment can take various forms, including stock options, restricted stock units (RSUs), performance shares, or stock appreciation rights (SARs). These instruments grant the recipient the right to acquire or receive shares in the company, either immediately or in the future, based on certain conditions or performance criteria.

The accounting treatment of share-based payment depends on the specific type of instrument issued. In general, companies are required to recognize the fair value of the equity instrument granted as an expense in their financial statements over the vesting period. This is typically done using a recognized valuation model, such as the Black-Scholes model for stock options.

Share-based payment arrangements are subject to various accounting standards, including International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP), which provide guidelines on the recognition, measurement, and disclosure of these transactions in the financial statements.

Share-based payment is a common practice, especially in companies that want to attract and retain talented employees, align their interests with shareholders, or provide long-term incentives for performance and loyalty. It allows employees or other stakeholders to become shareholders and participate in the success and growth of the company.
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Use this for any solution or questions #chatGpt
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Equity settlement and cash settlement
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Equity settlement and cash settlement are two different methods of settling a financial transaction or obligation.

Equity Settlement:
Equity settlement refers to the settlement of a transaction using equity instruments, such as shares or stock. In this method, the parties involved in the transaction exchange equity instruments to fulfill their obligations. For example, in a merger or acquisition, the acquiring company may settle the transaction by issuing its own shares to the shareholders of the target company. Similarly, in employee share-based payment plans, the company may settle the obligation by issuing shares to the employees.

Cash Settlement:
Cash settlement, on the other hand, refers to the settlement of a transaction using cash or cash equivalents. In this method, the parties involved exchange cash payments to fulfill their obligations. Cash settlement is commonly used in various financial transactions, such as the settlement of a purchase or sale of goods or services, debt repayments, or settlement of derivatives contracts. For example, in a stock option exercise, the employee may choose to receive cash instead of acquiring the underlying shares.

The choice between equity settlement and cash settlement depends on various factors, including the nature of the transaction, legal and regulatory requirements, and the preferences of the parties involved. Equity settlement allows for ownership or participation in the success of the company, while cash settlement provides immediate liquidity. Companies and individuals may consider the impact on ownership, dilution, tax implications, and accounting treatment when deciding which settlement method to use.

It's important to note that the specific terms and conditions of each transaction or agreement will determine whether equity settlement or cash settlement is appropriate and feasible. Consulting with legal, financial, and accounting professionals is recommended to ensure compliance with applicable laws and to make informed decisions regarding settlement methods.