Nepal Accounting Standard (NAS)

for
Micro Entities (MEs)
n3' lgsfosf] nflu g]kfn n]vfdfg
Surya Bikram Kunwar
FCA, ISA, CertPFM(ACCA)
bikram.surya@gmail.com
9851036243
cg'jfb
English g]kfnL
Recognition dfGotf/n]vf+sg
Measurement dfkg
Presentation k|:t'lts/0f
Disclosure v'nf;f
Equity :jk"FhL
Revenue cfo
Income cfDbfgL
Loss gf]S;fgL
Impairment Ifo
contd…
English g]kfnL
Compliance cg'kfngf
Financial performance ljQLo ;Dkfbg
Cash equivalent gub ;/x
Fair plrt
Going concern cljl5Gg lgsfo
Recoverable value k'gk|f{lKt /sd
Inventories lhG;L df}Hbft
Items zLif{sx?
Carrying value lstfaL d"No/ljlgof]u /sd
n]vfdfg af]8{
• g]kfn ;/sf/n] g]kfn rf6{8{ Psfp06]G6\;\ P]g @)%# adf]lhd kmfNu'0f @^, @)%( df n]vfdfg
af]8{, g]kfnsf] :yfkgf u/]sf] lyof] . n]vfdfg af]8{ ljQLo ljj/0f t}of/L tyf k|:t'ltsf] nflu
cfjZos kg]{ n]vfdfgx? pTkfbg ug]{ Ps j}wflgs / :jtGq af]8{ xf] . af]8{df !# hgf ;b:o
/xg] / o;sf] cWoIf al/i7 rf6{8{ Psfp06]G6 /xg] Joj:yf 5 .
• n]vf Joj;fo / ljQLo k|ltj]bgx?nfO{ ;'Jojl:yt / lgodg ug{ cGt/fli6«o n]vfdfg ;d]tsf]
cfwf/ lnO{ n]vfdfgsf] Joj:yf ug]{, n]vfdfg ;DalGw ;fdflu|x? k|sfzg ug]{, n]vfdfg ;+zf]wg
/ ;'wf/ ug]{, n]vfdfgsf] JofVof ug]{ cflb lhDd]jf/L n]vfdfg af]8{df /x]sf] 5 .
• ;f] cg';f/ n]vfdfg af]8{n] n3' lgsfosf] nflu g]kfn n]vfdfgsf] Joj:yf u/]sf] 5 . n]vfdfg
af]8{n] hf/L u/]sf ;a} n]vfdfgx? ;+zf]wg jf lkmtf{ lnPsf] cj:yf afx]s cGo ;a} cj:yfdf
nfu' /xg] 5g\ .
g]kfn n]vfdfg / g]kfn ljQLo k|ltj]bgdfg
• g]kfn n]vfdfg eGgfn] ljQLo ljj/0f tof/ ug]{ qmddf cfpg] ljQLo sf/f]jf/ /
36gfx?nfO{ ljQLo ljj/0fdf Ps?ktf sfod ub}{ dfGotf, dfkg, k|:t'tLs/0f / v'nf;f
(Recognition, Mearurement, Presentation and Disclosure) ;Fu ;DalGwt
l;4fGtx? k|:t't ul/Psf dfgx? x'g .

• g]kfn ljQLo k|ltj]bgdfg eGgfn] ;fdfGo p2]Zo (General Purpose) sf] nflu tof/ ul/g]
ljQLo ljj/0fx?sf nflu cfjZos kg]{ sf/f]jf/ / 36gfx?sf] dfGotf, dfkg, k|:t'tLs/0f /
v'nf;f ;Fu ;DalGwt l;4fGtx? k|:t't ul/Psf lnlvt sfuhft x'g .

• g]kfn ljQLo k|ltj]bgdfg ljZjJofkL dfGotf k|fKt cGt/fli6«o ljQLo k|ltj]bgdfgdf

cfwfl/t /x]sf 5g\ .
n3' lgsfosf] nflu g]kfn n]vfdfgsf] kl/ro
• ;fgf tyf demf}nf lgsfosf] nflu g]kfn ljQLo k|ltj]bgsf s}of}+ k|fjwfgx? hl6n 5g\ /
;fwf/0ftof n3' lgsfodf ;fF3'/f] 3]/fleq kg]{ lgs} ;/n sf/f]jf/x? dfq x'g] ePsf]n] To:tf
cfjZostf sltko n3' lgsfosf] nflu c;fGble{s klg /x]sf 5g\ .
• dfly pNn]v u/] cg';f/sf cgfjZos hl6ntfx? x6fP/, n3' lgsfosf] vr{ ug{;Sg] Nofst
x]/]/ / n3' lgsfosf cfjZostfx? Wofgdf /fv]/ of] n]vfdfg hf/L ul/Psf] 5 .
• n3' lgsfosf] nflu g]kfn n]vfdfg Ps ;/n n]vfdfg xf] / sd vr{df n3' lgsfox?n] k|of]u
ug{ ;S5g\ . o;sf ;Dk'0f{ bkmfx? sl/a ^) k[i7df dfq ;d]l6Psf 5g\ .
• sltko n3' lgsfox? ;fdfGo p2]Zosf] nflu ljQLo k|ltj]bgx? (General Purpose
Financial Statements) hf/L ug'{kg]{ cfjZostfdf x'G5g eg] sltkon] To:tf] cfjZostf
cfkm}+ 5gf]6 ub{5g\ .
n3' lgsfosf] kl/ro
• n3' lgsfo eGgfn],
• ;fj{hlgs pQ/bfloTj gePsf /
• ;fgf tyf demf}nf lgsfo afx]ssf cGo lgsfox? x'g\ .

• n3' lgsfon] lg/Gt/ ?kdf n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/ cfkm\gf] ljQLo
ljj/0fx? tof/ ug'{kb{5 .
• ;fdfGotof olb lgsfosf] z]o/ ;fj{hlgs ?kdf vl/b ljqmL x'G5 jf s'g} lgsfo ljQLo
;+:yf xf] eg] pQm lgsfosf] ;fj{hlgs pQ/bfloTj ePsf] dflgG5 .
;fj{hlgs pQ/bfloTj ePsf lgsfo
-s_ h;sf] C0f jf :jk"FhL (Equity) pks/0fx? ;fj{hlgs ahf/df vl/b ljlqm x'G5g jf To:tf
pks/0fx? lgisf;gsf] tof/Ldf 5g . -cfly{s dxTj vf;} w]/} gx'g] ;"lrs[t n3'ljQ afx]s_
-v_ h;n] cfkm\gf] k|d'v Joj;fosf] ?kdf cdfgtsf] x}l;otdf aflx/L ;d"xsf] ;DklQ wf/0f ub{5g\,
-!_ a}+s, qm]l86 o'lgog, OG;'/]G; sDklgx?, ;]So'l/l6 sf/f]jf/L / ;fd'lxs nufgL sf]if (Mutual
Fund), nufgL a}+sx? -cfly{s dxTj vf;} w]/} gx'g] ;'lrs[t n3'ljQ / ;xsf/L afx]s_
-@_ lgj[lQe/0f / cjsfz sf]if (Pention and Retirement Fund)
-u_ ;/sf/L Jofkfl/s lgsfox?, NPSAS cg';f/ ljQLo ljj/0fx? tof/ gug]{ ljz]if P]g cGtu{t
:yflkt ;fj{hlgs lgsfox?
-3_ cfly{s dxTj ePsf lgsfox?
n3' lgsfosf] kl/ro
• lgDgfg';f/sf] y|];xf]N8 ePsf lgsfo n3' lgsfo x'gM
• aflif{s sf/f]jf/-cfo_ ? bz s/f]8 jf ;f] eGbf sd ePsf
• a}+s tyf ljQLo ;+:yf, ;fj{hlgs sf]if jf cdfgtsf] ?kdf ;DklQ wf/0f ug]{ lgsfoaf6 ? kfFr s/f]8 jf ;f] eGbf
sd C0f lnPsf
• rfn' ;DklQ af6 rfn' bfloTj g36fO{ ag]sf] ljQLo l:yltsf] ljj/0f-jf;nft_ sf] hDdf hf]8 ? bz s/f]8 jf ;f]
eGbf sd ePsf
• cdfgtsf] ?kdf ? kfFr s/f]8 jf ;f] eGbf sd /sdsf] ;DklQ wf/0f u/]sf -o;df l8Dof6 vftf ;+rfng ug]{
;]So'l/l6 bnfn, n3' ljQLo ;+:yf / ;xsf/Lx? ;d]t kb{5g\_
• n3' lgsfosf] ?kdf of]Uo x'gsf] nflu lgsfon] dfly pNn]v ul/Psf ;Dk"0f{ cj:yfx? nuftf/ b'O
aif{;Dd k'/f ug'{kb{5 .
• Ps k6s of]Uo eO;s]kl5 k'gM cof]Uo x'gsf] nflu dfly pNn]v ul/Psf dWo] s'g} Ps cj:yf
nuftf/ b'O aif{;Dd kf/ ug'{kb{5 .
cg'kfngfsf] ljj/0f (Statement of Compliance)
• s'g} lgsfon] n3' lgsfosf] nflu g]kfn n]vfdfg cg'kfngf u/]sf] cj:yfdf, ljQLo ljj/0f
tof/Lsf] cfwf/sf] ?kdf cfkm\gf] n]vf l6Kk0fL / n]vfkl/If0f k|ltj]bgdf pQm ljj/0f pNn]v
ug{ ;Sg]5g\ .
• s'g} lgsfon] ;fgf tyf demf}nf lgsfosf] nflu g]kfn ljQLo k|ltj]bgdfgsf] k"0f{ jf cf+lzs
kfngf u/]sf] cj:yfdf pQm tYo ljQLo ljj/0fdf v'nf;f ug'{kb{5 .
ljQLo l/kf]l6{ª -n]vfdfgx?sf] k|of]u_
ljQLo l/kf]l6{ªsf] nflu lgsfox?nfO{ lgDgfg';f/ jlu{s/0f ul/Psf] 5 M

• ;fj{hlgs pQ/bfloTj ePsf lgsfo M NFRS

• ;fj{hlgs pQ/bfloTj gePsf lgsfo M NFRS for SMEs
• ;fj{hlgs pQ/bfloTj gePsf / SMEs afx]ssf cGo lgsfo M NAS for MEs
• u}x|gfkmfd'ns ;+:yfx? M NAS for NPOs
 bkmf - @
cjwf/0ff / Jofks l;4fGtx? (Concepts and Pervasive Principles)
• ljQLo ljj/0fsf] p2]Zo
• ljQLo l:ylt
• ljQLo ;Dkfbg
• gub k|jfx
• ;DklQ, bfloTj, cfDbfgL / vr{sf] n]vf+sg
• k|f]befjL cfwf/
• ckm;]6
ljQLo ljj/0fsf] p2]Zo
• n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/ tof/ ul/Psf ljQLo ljj/0fsf] p2]Zo, lgsfosf]
• ljQLo l:ylt
• ljQLo ;Dkfbg /
• gub k|jfx
sf] af/]df ;'rgf pknAw u/fpg' xf] .

• To:tf ;'rgfx? cfkm"nfO{ rflxPsf] ;'rgf dfu ug]{ cj:yfdf g/x]sf ljleGg k|sf/sf
k|of]ustf{x?sf] cfly{s lg0f{o lngsf] nflu ;xof]uL x'G5g\ .
ljQLo ljj/0fsf] p2]Zo

to provide information of the

entity, about

Financial
Performance Cash Flows
Position

to a broad range of users

ljQLo l:ylt (Financial Position)
• ljQLo l:ylt eg]sf] lgsfosf] s'g} vf; ldtLsf] ;DklQ(Assets), bfloTj(Liabilities) /
:jk"FhL(Equity) ljrsf] ;DaGw xf] .

• lgsfosf] ljQLo l:yltsf] ljj/0fdf s'g} vf; ldtLsf] ;DklQ, bfloTj / :jk"FhLsf] ljj/0f
;dfj]z ul/Psf] x'G5 .

• ;DklQsf] hf]8 bfloTj / :jk"FhLsf] hf]8;Fu a/fa/ x'G5 .

;DklQ (Asset)
• ;DklQ (asset) eg]sf] ljutsf 36gfx?sf] sf/0fn] ;[lht lgsfoaf6 lgolGqt ;+;fwg
(controlled resource) xf] / To;af6 lgsfonfO{ eljiodf cfly{s nfex? (future
economic benefits) k|jfx x'g] ck]Iff ul/G5 .
• of] n]vfdfg cg';f/ ;+;fwgsf] :jfldTj eGbf pQm ;+;fwgsf] lgoGq0f sf] ;Fu 5 eGg] s'/f al9
dxTjk"0f{ x'G5 .
• eljiodf k|fKt x'g] cfly{s nfex? cg'dfg ubf{ lgsfon] ;Dej eP;Dd ;Dk"0f{ ;'rgfx?sf]
ljin]if0f ug'{ kb{5 .
• ;DklQ ef}lts / cef}lts b'j} ?kdf x'g;Sb5 .
• pbfx/0fM l:y/ ;DklQ, lhlG; df}Hbft, gub, a}+s lx;fj, u'8ljn, slk/fO6 cflb .
bfloTj (Liabilities)
• bfloTj (liability) eg]sf] ljutsf 36gfx?af6 ;[lht lgsfosf] To:tf] jt{dfg bfloTj
(present obligation) xf] h;sf] km5\of}{6 ubf{ lgsfoaf6 cfly{s nfe?kL ;+;fwgx? k|jfx
x'g] ck]Iff ul/G5 .
• s'g} bfloTjsf] k"j{zt{ s] xf] eg] lgsfo;Fu s'g} vf; tl/sfn] sfo{ ug{'kg]{ jf sfo{;Dkfbg ug'{
kg]{ jt{dfg bfloTj /x]sf] x'G5 . o:tf] bfloTj sfg"gL(legal) cyjf /rgfTds
(constructive) x'g ;S5 . sfg"gL bfloTj s'g} aGwgsf/L s/f/ jf sfg"gL Joj:yfsf]
kl/0ffd:j?k sfg"gL ?kdf nfu" ug{ ;lsg] x'G5 .
:jkF"hL (Equity)
• :jk"FhL eg]sf] n]vf+sg ul/Psf ;DklQaf6 n]vf+sg ul/Psf bfloTj 36fP/ afFsL
/x]sf] /sd xf] .
sfo{;Dkfbg (Performance)
• sfo{;Dkfbg eg]sf] s'g} lgsfosf] s'g} k|ltj]bg cjlwel/sf cfDbfgL / vr{x?sf] ;DaGw xf] .
• cfDbfgLM
• s'g} cjlwdf ;DklQsf] a[l4 jf bfloTjsf] sldsf] ?kdf ePsf] cfly{s nfesf] a[l4nfO{ cfDbfgL elgG5 .
cfDbfgLn] :jk"FhL nufgLstf{x?sf] of]ubfg afx]ssf] sf/0fsf] ?kdf :jk"FhLdf a[l4 ub{5 . (income is
increases in economic benefits during the reporting period in the form of inflows or
enhancements of assets or decreases of liabilities that result in increases in equity,
other than those relating to contributions from owners)
• s'g} cjlwdf ;DklQsf] jlxu{dg cyjf sld jf bfloTjsf] pb\udsf] ?kdf ePsf] cfly{s nfesf]
sldnfO{ vr{ elgG5 . vr{n] :jk"FhL nufgLstf{x?nfO{ ljt/0f afx]ssf] sf/0fsf] ?kdf :jk"FhLdf sld
NofpFb5 . (expenses are decreases in economic benefits during the reporting period in
the form of outflows or depletions of assets or incurrences of liabilities that result in
decreases in equity, other than those relating to distributions to owners)
 36s cfly{s nfe ;DklQ bfloTj :jk"FhL
cfDbfgL a9fpF5 a9fpF5 36fpF5 a9fpF5
vr{ 36fpF5 36fpF5 a9fpF5 36fpF5

z]o/wgLx?sf] of]ubfg jf z]o/wgLx?nfO{ ljt/0f ul/Psf] /sd afx]s

gub k|jfx
• gub k|jfx ljj/0fn] lgsfosf] s;/L gub / gub ;/x pTkGg x'G5 / To;sf] k|of]u ub{5 eGg]
;'rgf pknAw u/fpF5 .
• lgsfosf] b}lgs sfddf gubsf] cxd\ e"ldsf x'G5 . sfo{;Dkfbg ljj/0fn] k|f]beflj cfwf/df
cfDbfgL / vr{sf] lx;fj /fVg] x'Fbf of] gub k|jfx;Fu w]/} km/s kg{;S5 .
• gub k|jfx ;+rfng ultljlw, nufgL ultljlw / ljQLo ultljlwdf jlu{s/0f ul/G5 . o;/L
ultljlwsf] cfwf/df jlu{s/0f ubf{ tL ultljlwn] s;/L lgsfosf] ljQLo l:yltdf -t/ntf /
;f]Ne]lG; ;d]t_ km/s kfb{5 / lgsfosf] gub / gub ;/xsf] /sdsf] af/]df ;'rgf pknAw u/fpF5
.
;DklQ, bfloTj, cfo / vr{sf] dfGotf (Recognition of
assets, liabilities, income and expenses)
• dfGotf eg]sf] s'g} zLif{snfO{ ljQLo ljj/0fdf ;fd]n ug]{ k|lqmof xf] .
• ;DklQ, bfloTj, cfDbfgL / vr{sf] kl/efiff leq kg{] / b]xfosf dfkb08 k"/f ug]{ s'g}
zLif{snfO{ ljQLo ljj/0fx?df dfGotf lbg'kb{5 M
-s_ ;f] zLif{s;Fu ;DalGwt eljiosf cfly{s nfex? lgsfodf lelqG5g\ jf lgsfoaf6
aflxl/G5g\ eGg] ;Defjgf -%) k|ltzt eGbf w]/}_ /x]sf] 5, /
-v_ ;f] zLif{ssf] ljZj;gLo ?kdf dfkg ug{ ;lsg] nfut jf df]n /x]sf] 5 .
k|f]befjL cfwf/ (Accrual Basis)
• lgsfon] gub k|jfx ljj/0f jfx]ssf cGo ;Dk"0f{ ljj/0fx? k|f]befjL cfwf/df tof/ ug'{kb{5 .
• k|f]befjL cfwf/df n]vf+sg ubf{ ;DklQ, bfloTj, cfDbfgL / vr{sf zLif{sx?n] cfcfkm\gf]
kl/efiff / dfGotfsf dfkb08 k'/f ugf{;fy n]vf+sg ul/G5 .
Offsetting
of] n]vfdfgn] cfjZos 7fg]sf] jf cg'dlt lbPsf] cj:yfdf afx]s lgsfon]
;DklQ / bfloTj tyf cfDbfgL / vr{sf] ljrdf ckm;]6 ug'{ x'Fb}g .
 bkmf #
ljQLo ljj/0fsf] k|:t'tL (Financial Statements presentation)
• plrt k|:t'lts/0f (Fair Presentation)
• n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf (Compliance with NAS for MEs)
• cljl5Gg lgsfo (Going Concern)
• k|ltj]bgsf] cfj[lQ jf ltj|tf (Frequency of Reporting)
• k|:t'lts/0fsf] lg/Gt/tf (Consistency of Presentation)
• t'ngfTds ;"rgf (Comparative information)
• ;f/e'ttf tyf PsqLs/0f (Materiality and Aggregation)
• ljQLo ljj/0fx?sf] k"0f{ ;d"x (Complete set of financial statements)
• ljQLo ljj/0fx?sf] kl/ro (Identification of the financial statements)
plrt k|:t'lts/0f (Fair Presentation)
• ljQLo ljj/0fn] lgsfosf] ljQLo cj:yf, ljQLo sf/f]jf/ / gub k|jfxsf] plrt k|:t'lts/0f
ug'{kb{5 .
• plrt k|:t'lts/0f eGgfn] sf/f]jf/, cGo 36gf / cj:yfnfO{ cjwf/0ff / ;j{JofkL l;4fGtx?df
ul/Psf] ;DklQ, bfloTj, cfDbfgL / vr{sf] kl/efiff / n]vf+sgsf] dfkb08 adf]lhd OdfGbf/Lk"j{s
k|ltlglwTj (faithful representation) ug'{nfO{ hgfpFb5 .

Complete Neutral Free from Errors

• n3' lgsfosf] nflu g]kfn n]vfdfg nfu' u/]/ / cfjZostf cg';f/ cltl/Qm v'nf;f u/]/ ljQLo
k|ltj]bg tof/ u/L k|:t't ubf{ ljQLo cj:yf, ljQLo sf/f]jf/ / gub k|jfxsf] plrt k|:t'lts/0f
x'G5 .
n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf (Compliance
with the NAS for MEs)

n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf u/]/ ljQLo ljj/0f tof/ ug]{
lgsfox?n] tL dfgx?sf] cg'kfngf ;DalGw ljj/0f n]vf l6Kk0fLdf k|:t't ug'{kb{5 .

2.1.1 Statement of Compliance

These financial statements have been prepared in accordance with Nepal Accounting
Standard for Micro Entities (NAS for MEs).
cljl5Gg lgsfo (Going Concern)
• of] n]vfdfgsf l;4fGtx? cljl5Gg lgsfosf] nflu nfu' x'G5g\ .
• Joj:yfkgn] lj36g ug]{ dg;fo /fv]sf] jf sf/f]jf/ aGb ug]{ csf]{ s'g} oyfy{k/s
ljsNk gePsf] cj:yf jfx]ssf] cGo cj:yfdf lgsfo cljl5Gg lgsfo /xG5 .
• g]kfn ljQLo k|ltj]bgdfg adf]lhd ljQLo ljj/0f tof/ ubf{ x/]s lgsfon] cfkm\gf]
lgsfosf] cljl5Ggtfsf] ;Ifdtfjf/] d"Nof+sg ug'{kb{5 .
• o;/L d"Nof+sg ubf{ Joj:yfkgn] k|ltj]bg ldltb]lv sDtLdf afx| dlxgfsf] cjlwsf]
eljiosf] af/]df pknAw ;a} ;"rgfnfO{ Wofg lbg'kb{5 .
k|ltj]bgsf] cfj[lQ jf ltj|tf (Frequency of Reporting)
• lgsfon] t'ngfTds ljj/0f ;lxtsf] ljQLo ljj/0fsf] k"0f{ ;]6 slDtdf aflif{s
?kdf k|:t't ug'{kb{5 .
• olb lgsfosf] k|ltj]bg cjlwsf] clGtd lbg kl/jt{g ePsf] sf/0fn] jflif{s ljQLo
ljj/0fx? k|:t't u/]sf] cjlw Ps aif{eGbf nfdf] jf 5f]6f] x'G5 eg] lgDgfg';f/sf]
v'nf;f ug{'kb{5 M
-s_ ;f] tYo
-v_ nfdf] jf 5f]6f] cjlw k|of]u ug'k{ gf{sf] sf/0f
-u_ k|:t't ul/Psf t'ngfTds ljj/0fx? k"0f{?kdf t'ngfTds g/x]]sf] tYo
k|:t'lts/0fsf] lg/Gt/tf (Consistency of Presentation)
• ;fdfGotof lgsfon] ljQLo ljj/0fdf ;+nUg x/]s zLif{s (item) sf] k|:t'lt /
jlu{s/0f Ps cjlw b]lv csf]{ cjlwdf ;dfg ?kdf sfod /fVg'kb{5 .

• lgsfosf] ;+rfngsf] k|s[ltdf dxTjk"0f{ kl/jt{g ePsf] / cGo k|:t'tL / jlu{s/0f cem
w]/} pko'Qm x'g] cj:yfdf ljQLo ljj/0fdf ;+nUg zLif{sx?sf] k|:t'lt / jlu{s/0f
kl/jt{g ug{ ;lsG5 .
t'ngfTds ;"rgf (Comparative information)
• of] n]vfdfgn] cGoyf Joj:yf u/]sf]df jfx]s lgsfon] jt{dfg cjlwdf k|:t't /sd;+u
;Djlwt cl3Nnf] t'ngfTds cjlwsf] ;Dk"0f{ t'ngfTds ljj/0fx?sf] v'nf;f ug'{kb{5 .
• o:tf] t'ngfTds ljj/0f j0f{fTds ljj/0f (Narrative and descriptive
information) sf] nflu klg lbg'kb{5 .
;f/e'ttf tyf PsqLs/0f (Materiality and Aggregation)
• olb s'g} zLif{s 5'6fPsf] jf unt ?kdf k|:t't u/]sf] sf/0fn] ljQLo ljj/0fsf] cfwf/df
lnOg] k|of]ustf{sf] cfly{s lg0f{ox? k|efljt x'G5g eg] pQm lzif{s (items) ;f/e"t
ePsf] dflgG5 .
• lgsfon] ;f/e"t ju{sf ;dfg zLif{snfO{ cnUu} k|:t't ug'{kb{5 . lgsfon] c;dfg
k|s[ltsf jf cnu sfo{sf zLif{s klg ;f/e"t geP;Dd j]Un} k|:t't ug{'kb{5 .
• ;f/e"ttf kl/l:ylt cg';f/ s'g} lzif{ssf] cfsf/ / k|s[lt jf b'j}df lge{/ ub{5 .
ljQLo ljj/0fx?sf] k"0f{ ;d"x (Complete set of financial statements)

• ljQLo l:ylt ljj/0f (Statement of financial position)

• cfDbfgL ljj/0f (Statement of Income)
• :jk"FhL kl/jt{g ljj/0f (Statement of changes in equity)
• gub k|jfx ljj/0f (Statement of cash flows)
• dxTjk"0f{ n]vf gLlt ;lxtsf] n]vf l6Kk0fL / cGo JofVofTds ljj/0f (notes, comprising a
summary of significant accounting policies and other explanatory information).
ljQLo ljj/0fx?sf] kl/ro (Identification of the financial statements)
lgsfon] clgjfo{ ?kdf x/]s ljj/0f / n]vf l6Kk0fLx?sf] kl/ro lbg'kb{5 / cGo ;'rgfx?af6 5'6\6fpg'
kb{5 . lgsfon] lgDg ;'rgfx?sf] v'nf;f ug'{kb{5M
-s_ k|ltj]bs lgsfosf] gfd / olb pQm gfddf cl3Nnf] k|ltj]bg cjlwkl5 s]lx kl/jt{g ePsf]df pQm
kl/jt{g
-v_ ljQLo ljj/0fx? Psn lgsfosf] ePsf] tYo -of] n]vfdfgn] Plss[t ljQLo ljj/0fx? ;dfj]z
ub{}g_
-u_ k|ltj]bg cjlwsf] clGtd lbgsf] ldlt / ljQLo k|ltj]bgsf] cjlw
-3_ k|:t'lts/0f d'b|f
-ª_ z'GofGt (rounding) ul/Psf] eP pQm z'GofGtsf] tx
 contd…
lgsfon] lgDg hfgsf/Lx? l6Kk0fLdf v'nfpg'kb{5M
-s_ lgsfosf] afl;Gbf l:ylt (domicile), sfg"gL :j?k, :yfkgf ePsf] b]z / btf{
ePsf] 7]ufgf -jf Joj;fosf] d"Vo :yfg, olb btf{ ePsf] 7]ufgf eGbf km/s ePdf_
-v_ lgsfosf] sf/f]jf/ / o;sf k|d'v ultljlwx?sf] j0f{g

ABC Limited (the Company) is a limited liability company incorporated in Nepal. The
address of its registered office is Putalisadak, Kathmandu and the factory is located at
Bansbari Kathmandu. The principal place of business is all over the Nepal. The
principal activities of the company are the manufacture and sale of different types of
leather products.
 bkmf $
ljQLo l:ylt ljj/0f (Statement of Financial Position)
• ljQLo l:ylt ljj/0f -jf;nft_ n] lgsfosf] Pp6f lglZrt ldltsf] cyf{t\ k|ltj]bg
cjlw ;dfKt ePsf] ldltsf] ;DklQ, bfloTj / :jk"FhL -Equity_ sf] ljj/0f k|:t't
ub{5 .
• ;DklQ / bfloTj rfn' / bL3{sfnLg -u}x| rfn'_ (Current and non-current) df
jlu{s/0f ul/ cnu cnu k|:t't ug'{kb{5 .
• ljQLo l:ylt ljj/0fn] lgDg ljifout zLif{sx?sf] v'nf;f ug{'kb{5 M look in the
next slide.
rfn' / u}x| rfn'
Assets
Non-Current Assets
Property, Plant and Equipment XXXX XXXX
Investments XXXX XXXX
Other Receivables XXXX XXXX
Total Non-Current Assets XXXXX XXXXX
Current Assets
Investments XXXX XXXX
Inventories XXXX XXXX
Trade and other receivables XXXX XXXX
Cash and cash equivalents XXXX XXXX
Total Current Assets XXXXX XXXXX
Total Asssets XXXXX XXXXX
As a minimum, the statement of financial position shall include line items that present the
following amounts:
a) Property, plant and equipment in classifications appropriate to the entity
b) trade and other receivables showing separately amounts due from related parties, amounts
due from other parties, and receivables arising from accrued income not yet billed.
c) Inventories, showing separately amounts of inventories:
i. held for sale in the ordinary course of business (for example, inventories held by
retailers and the finished goods of a manufacturer);
ii. in the process of production for such sale(for example, the work in progress of a
manufacturer);
iii. in the form of materials or supplies to be consumed in the production process or
services(for example, raw materials.
d) trade and other payables, showing separately amounts payable to trade suppliers, payable
to related parties, deferred income and accruals;
e) provision for employee benefits and other provisions; and
f) classes of equity, such as paid-up capital, share premium, and retained earnings.
rfn' ;DklQ (Current assets)
-s_ lgsfosf] ;fdfGo ;+rfngsf] rqmdf k|fKt ug]{ ck]Iff /fv]sf jf pQm ;DklQnfO{ a]Rg] jf pkef]u
ug]{ clek|fo /fv]sf
-v_ k|fylds ?kdf Jofkfl/s k|of]hgsf] nflu /fv]sf
-u_ k|ltj]bg ldlt kl5sf] !@ dlxgfleq k|fKt ug]{ ck]Iff /fv]sf
-3_ gub jf gub ;/xsf ;DklQ .

dfly pNn]v ul/Psf afx]ssf cGo ;a} ;DklQnfO{ lgsfon] bL3{sfnLg ;DklQsf] ?kdf juL{s/0f
ug'{kb{5 .
rfn' bfloTj (Current liabilities)
-s_ ;fdfGo ;+rfngsf] rqmdf ltg]{ ck]Iff ul/Psf]
-v_ k|fylds ?kdf Jofkfl/s k|of]hgsf] nflu /flvPsf
-u_ k|ltj]bg ldlt kl5sf] !@ dlxgfleq e'Qmflg ug'{kg]{ bfloTj
-3_ e'QmfgLsf] nflu k|ltj]bg ldlt kl5sf] !@ dlxgfeGbf k/ ;fg{ g;lsg] bfloTj

• dfly pNn]v ul/Psf afx]ssf cGo ;a} bfloTjnfO{ lgsfon] bL3{sfnLg bfloTjsf]
?kdf juL{s/0f ug'{kb{5 .
zLif{sx?sf] cg'qmd0f / ljQLo l:ylt ljj/0fsf zLif{sx?sf] k|f?ksf] (Sequencing of items and
format of items in the statement of financial position)
z]o/ k"FhL x'g] lgsfon] ljQLo l:yltsf] ljj/0f jf n]vf l6Kk0fLdf lgDgfg';f/ v'nf;f ug'{kb{M
• z]o/ k"FhLsf] x/]s ju{sf] nfluM
• clws[t z]o/ ;+Vof
• hf/L ul/Psf] dWo] k'/f e'Qmfg ePsf] / k'/f e'Qmfg x'g afFls z]o/ ;+Vof
• z]o/sf] c+lst d"No / c+lst d"No gePsf] eP ;f] tYo
• k|ltj]bg cjlwsf] z'? / clGtddf /x]sf] z]o/sf] lx;fj ldnfg
• s'g} z]o/sf] ju{df /x]sf] clwsf/, k|fyldstf / k|ltjGw . o;df nfef+; ljt/0f / z]o/ lkmtf{ ;+u ;DalGwt
clwsf/, k|fyldstf / k|ltjGw klg kb{5g .
• cK;g cGtu{t hf/L ug{ / s/f/ cGtu{t ljqmLsf] nflu cf/lIft z]o/ . o;df ;t{x? / /sd klg v'nfpg'
kb{5 .
• :jk"FhLdf /x]sf x/]s 36ssf] j0f{g
• z]o/ k"FhL gx'g] lgsfon] klg dfly pNn]v ul/Psf ;'rgfx?sf ;dfg ;'rgfx? v'nf;f ug'{kb{5 . kl/0ffdt
lgsfon] k|ltj]bg cjlwdf :jk"FhLsf] x/]s 36sdf ePsf] kl/jt{g / tL 36sx?df /x]sf clwsf/, k|fyldstf /
k|ltjGwsf] v'nf;f ug'{kb{5 .
 bkmf %
cfDbfgL ljj/0f (Statement of Income)
• cfDbfgL ljj/0fn] gfkmf jf gf]S;fg lgwf{/0f ug]{ ;Dk"0f{ cfDbfgL / vr{x? k|:t't ug'{kb"5 .
• lgsfon] cfDbfgL ljj/0fdf Go"gtd ?kdf lgDg zLif{sx? k|:t't u'g{kb{5
• cfo (Revenue)
• sd{rf/L ;'ljwf (Employee Benefits)
• ljQLo nfut (Finance Cost)
• cfo vr{ (Tax Expenses)
• gfkmf jf gf]S;fg (Profit or Loss)
cfo ljj/0f (Statement of Income)
• lgsfon] s'g} cfDbfgL jf vr{sf] zLif{snfO{ c;fwf/0f zLif{ssf] ?kdf k|:t't jf j0f{g ug'{ x'Fb}g .
• lgsfon] vr{nfO{ vr{sf] k|s[ltsf] cfwf/df ljin]if0f u/L jlu{s/0f u/L k|:t't ug'{kb{5 . k|s[ltsf]
cfwf/df vr{nfO{ jlu{s/0f ubf{ vr{nfO{ To;sf] k|s[ltsf] cfwf/df jlu{s/0f u'g{kb{5 .
• k|s[ltsf] cfwf/df vr{sf] jlu{s/0fsf pbfx/0fx? lgDgfg';f/ 5g\M
• x|f; vr{
• ;fdfu|L vl/b vr{
• oftfoft vr{ In NFRS and NFRS for SMEs
• sd{rf/L ;'ljwf vr{ either
• lj1fkg vr{ • on the basis of nature; or
• on the basis of function
 v08 ^
:jk"FhL kl/jt{g ljj/0f (Statement of Changes in Equity)
• :jkF"hL kl/jt{g ljj/0fn]
• lgsfosf] k|ltj]bg cjlwsf] gfkmf jf gf]S;fg,
• ;f]xL cjlwdf n]vf gLltdf ePsf] kl/jt{g / e"n ;'wf/sf] sf/0fn] ljQLo ljj/0fdf k/]sf]
c;/ /
• ;f]xL cjlwdf z]o/wgLx?n] dflnssf] x}l;otdf lgsfodf u/]sf] nufgL / nfef+z jf cGo
ljt/0fsf] hfgsf/L k|:t't ub{5 .
:jk"FhL kl/jt{g ljj/0fdf k|:t't ug'{kg]{ ;'rgfx?
• l/kf]l6{+u cjlwsf] gfkmf jf gf]S;fg
• bkmf ( cg';f/ n]vf gLltdf ePsf] kl/jt{g / e"n ;'wf/sf] sf/0fn] :jk"FhLsf] x/]s 36sdf
k/]sf] c;/
• :jk"FhLsf] x/]s 36ssf] aif{sf] z'?df / cGtdf /x]sf] /sdsf] lx;fj ldnfg . pQm kl/jt{g lgDg
dWo] s'g sf/0fn] ePsf] xf] ;f] tYo 5'6\6} v'nfpg' kb{5M
• gfkmf jf gf]S;fg
• z]o/wgLx?n] dflnssf] x}l;otdf lgsfodf u/]sf] nufgL / nfef+z jf cGo ljt/0f . o;df z]o/ hf/L,
nfef+; ljt/0f / cGo ljt/0f j]Unfj]Un} k|:t't ug'{kb{5 .
 bkmf &
gub k|jfx ljj/0f (Statement of Cash Flows)

gub k|jfx ljj/0fn] lgsfosf] k|ltj]bg cjlwdf ;+rfng ultljlw, nufgL

ultljlw / ljQLo ultljlw af6 x'g] gub k|jfxsf] ;'rgf k|:t't ub{5 .
gub ;/x (Cash equivalents)
• gub ;/x eGgfn] 5f]6f] cjlwsf, Psbd} t/n nufgL x'g\ h;nfO{ t'?Gt} yfxf kfpg ;lsg] a/fa/sf]
gubdf kl/jt{g ug{ ;lsg] / h;sf] d"Nodf kl/jt{g x'g] hf]lvd lgs} Go"g x'G5 . To:tf nufgLx?
5f]6f] cjlwsf gub k|ltj4tfsf] nflu /flvPsf x'G5g\ . ;fwf/0ftof nufgL Tof] a]nf dfq gub ;/x
dflgG5 ha To;sf] kl/kSjtf cjlw lgs} 5f]6f] -dfgf+} vl/b u/]sf] ldltaf6 tLg dlxgf jf To;eGbf
sd_ x'G5 .
• ;fwf/0ftof a}+s cf]e/8«fˆ6nfO{ ljQLo ultljlw dflgG5 . olb pQm cf]e/8«fˆ6 dfu]sf] avt ltg{'kg]{ xf]
/ lgsfosf] gub Joj:yfkgsf] cleGg c+u xf] eg] pQm cf]e/8«fˆ6 gub jf gub ;/x dflgG5 .
;+rfng ultljlw (Operating activities)
;+rfng ultljlw lgsfosf] cfDbfgL ;[hgf ug]{ d'Vo ultljlwx? x'g\ . To;sf/0f tL To:tf ultljlwx?
x'g h;n] lgsfosf] gfkmf jf gf]S;fg lgwf{/0f ub{5g\ .
pbfx/0fx?M
-!_ ;fdfgsf] ljqmL jf ;]jf k|bfgaf6 k|fKt gub
-@_ ;fdfg / ;]jfsf] nflu cfk"lt{stf{nfO{ lt/]sf] gub
-#_ sd{rf/LnfO{ / pgLx?sf] tkm{af6 lt/]sf] gub
-$_ lt/]sf] jf lkmtf{ k|fKt cfos/

;+rfng ultljlwaf6 gub k|jfx k|:t't ubf{ ck|ToIf ljlwaf6 k|:t't ug'{kb{5 . ck|ToIf ljlwdf gfkmf jf
gf]S;fgnfO{ u}/ gub sf/f]jf/x?, ljut jf eljiosf gub k|flKt jf e'QmfgLx? / nufgL jf ljQLo
ultljlw ;Fu ;DalGwt gubnfO{ ;dfof]hg ul/G5 .
nufgL ultljlw (Investing activities)
• nufgL ultljlw eg]sf bL3{sfnLg ;DklQ tyf gub ;/xdf ;dfj]z gul/Psf cGo
nufgLsf] vl/b / laqmL ;+u ;DalGwt ultljlwx? x'g\ .
• nufgL ultljlwdf ;fdfGotof bL3{sfnLg ;DklQsf] vl/b / ljqmL;+u ;DalGwt
ultljlwx? ;dfj]z x'G5g .
• pbfx/0fM l:y/ ;DklQsf] vl/b ljqmL, C0fkqsf] vl/b ljqmL, cGo nufgLx?sf] vl/b
ljqmL
ljQLo ultljlw (Financing activities)
ljQLo ultljlw eg]sf lgsfosf] of]ubfg ul/Psf] :jkF"hL (contributed equity) / C0fsf] cfsf/
/ agf]6df kl/jt{g Nofpg] ultljlwx? x'g\ .
pbfx/0fx? M
-!_ ;]o/ jf cGo :jk"FhL pks/0f hf/L u/]/ k|fKt gub
-@_ z]o/wgLx?nfO{ afF8]sf] nfef+z
-#_ C0fkq, C0f, af]08, aGwsL / cGo cNksfnLg jf bL3{sfnLg C0f hf/L u/]/ k|fKt gub
-$_ C0f lkmtf{ ubf{ lt/]sf] gub
nufgL / ljQLo ultljlwaf6 gub k|jfxsf] k|ltj]bg (Reporting cash
flows from investing and financing activities)

lgsfon] nufgL / ljQLo ultljlwdf d"Vo ju{af6 k|fKt u/]sf] / lt/]sf] s"n gub
(Gross cash receipt and gross cash payment) j]Unfj]Un} k|:t't
ug'{kb{5 .
Aofh / nfef+z (Interest and dividends)
• lgsfon] Aofh / nfef+zaf6 ePsf] gub k|jfx cnUu} k|:t't ug'{kb{5 .
• lgsfon] Aofh / nfef+zaf6 ePsf] gub k|jfxnfO{ ;+rfng ultljlwaf6 ePsf] gub k|jfxsf]
?kdf lgoldt ?kdf (Consistently) k|:t't ug'{ kb{5 .
• lgsfon] lt/]sf] Aofh / k|fKt u/]sf] Aofh / nfef+z ;+rfng ultljlwaf6 ePsf] gub k|jfxsf]
?kdf k|:t't ug{ ;lsG5 .
• lgsfon] nfef+z e'QmfgLnfO{ ljQLo ultljlwaf6 ePsf] gub k|jfxsf] ?kdf k|:t't ug{ ;lsG5 .
cfos/ (Income tax)

• lgsfon] cfos/ e'QmfgLaf6 ePsf] gub k|jfxnfO{ cnUu} k|:t't ug'{kb{5 .

• ljz]if ?kdf nufgL / ljQLo ultljlw;Fu ;DalGwt gePsf] cj:yf;Dd lt/]sf]
cfos/nfO{ ;+rfng ultljlw cGtu{t cnUu} k|:t't ug{'kb{5 .
• olb cfos/;Fu ;DalGwt gub k|jfx Ps eGbf w]/} ultljlwsf] ?kdf k|:t't
ul/Psf] eP lgsfon] lt/]sf] hDdf s/sf] /sdsf] v'nf;f ug'{kb{5 .
gub / gub ;/xsf 36sx? (Components of cash and
cash equivalents)
• lgsfon] gub / gub ;/xsf 36sx? k|:t't ug'{kb{5 / pQm gub / gub ;/x /
ljQLo l:yltsf] ljj/0fdf k|:t't ul/Psf] gub / gub ;/xsf] lx;fj ldnfg
k|:t't u'g{kb{5 .

• oBlk gub k|jfx ljj/0f / ljQLo l:ylt ljj/0fdf k|:t't gub / gub ;/xsf]
/sd le8fg ePdf j]Un} lx;fj ldnfg ljj/0f k|:t't ug'{ h?/L x'bF }g .
 bkmf *
ljQLo ljj/0fsf n]vf l6Kk0fLx?
n]vf l6Kk0fLdf ;fdfGotof lgDg ljj/0fx? k|:t't ug'{kb{5M
-s_ ljQLo ljj/0f k|:t'ltsf cfwf/x? / k|d'v n]vf gLltx?
-v_ ljQLo ljj/0fdf cGoq st} v'nf;f gul/Psf / of] g]kfn n]vfdfgn] v'nf;f ug'{kg]{
elg tf]lslbPsf ;"rgfx?
-u_ ljQLo ljj/0fdf cGt st} v'nf;f gul/Psf t/ ljQLo ljj/0f a'em\gsf] nflu ;fGble{s
x'g] cGo ;"rgfx?
ljQLo ljj/0fsf n]vf l6Kk0fLx?
• olb Joj:yfkgnfO{ n]vfdfgsf] cg'kfngf ljQLo ljj/0fx? a'em\gsf] nflu ckof{Kt 5 eGg] nfu]df
cltl/Qm v'nf;fx? cfjZos kg{ ;Sb5g .
• ;+ej eP;Dd lgsfon] n]vf l6Kk0fLx? Jojl:yt ?kn] k|:t't ug'{kb{5 . lgsfon] ljQLo ljj/0fx?df
ePsf zLif{s / ;f] ;DalGw ;'rgfx? n]vf l6Kk0fLdf kf/:kl/s ;Gbe{ (Cross reference) ldNg]
ul/ k|:t't ug'{kb{5 .
• lgsfon] ;fwf/0ftof lgDg cg'qmddf n]vf l6Kk0fL k|:t't ug'{kb{5M
• ljQLo ljj/0fx? n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/ tof/ ul/Psf] ljj/0f
• k|d'v n]vfgLltx?sf] ;f/f+z
• ljQLo ljj/0fdf k|:t't ul/Psf] cg'qmddf ljQLo ljj/0fdf k|:t't ul/Psf lzif{sx?sf yk JofVof / ljj/0f
• cGo v'nf;fx?
 bkmf (
n]vf gLltx?, cg'dfgx? / q'l6x? (Accounting Policies, Estimates and Errors)
Ø n]vf gLltx?sf] 5gf]6 / cg'k|of]u (Selection and application of accounting
policies)
Ø n]vfgLlt eGgfn] ljQLo ljj/0fsf] t}of/L / k|:t'lts/0f ubf{ cg'k|of]u ul/Psf ljz]if l;4fGt,
cfwf/, cjwf/0ff, lgod / cEof;x? x'g .

Ø n]vf gLltx?sf] Ps?ktf (Consistency of accounting policies)

Ø lgsfon] ;dfg sf/f]jf/, cGo 36gf / cj:yfnfO{ n]vfgLltsf] 5gf]6 ul/ nuftf/ Ps?kdf
cg'k|of]u ug'{kb{5 . (An entity shall select and apply its accounting policies
consistently for similar transactions, other events and conditions.)
n]vfgLltdf kl/jt{g (Changes in accounting policies)
• n]vfgLltdf kl/jt{g ePsf] sf/0fn] ljQLo ljj/0fn] cem w]/} e/kbf]{ / pko'Qm (Reliable and Relevant)
;'rgf lbg] cj:yf ePdf dfq lgsfon] cfkm\gf] n]vfgLltdf kl/jt{g ug'{kb{5 . To;}n] n]vfgLltdf kl/jt{g
lj/n} x'g] 36gf xf] .
• s'g} gofF 36gf, sf/f]jf/ jf cj:yfdf klxnf] k6s gofF n]vfgLlt nfu' ug'{ jf ;f/e"t gePsf klxnf s}
36gf, sf/f]jf/ / cj:yfdf gofF n]vfgLlt nfu' ug'{ n]vfgLltdf ePsf] kl/jt{g xf]Og .
• n]vfgLldf ePsf] kl/jt{gsf] n]vf+sg k"j{ufdL sfof{Gjog (retrospective application) ug'{kb{5 .
• n]vfgLltdf ePsf] kl/jt{gsf] c;/ Jofjxfl/s eP;Ddsf] klxnfsf] cjlwsf] t'ngfTds ljj/0fdf n]vf+sg
ug'{kb{5 . n]vf gLltdf ePsf] kl/jt{gsf] c;/ klxnfsf] Ps jf PseGbf a9L cjlwsf] x/]s cjlwsf]
t'ngfTds ljj/0fsf] nflu olsg ug{ Jofjxfl/s gePsf] cj:yfdf lgsfon] pQm gofF n]vf gLlt
Jofjxfl/s ?kdf nfu" ug{ ;lsg] klxnfsf] cjlwsf] z'?sf] ;DklQ / bfloTjsf] ljlgof]u /sd (carrying
amount) df nfu' ug'{kb{5 . pQm cjlw rfn' cjlw klg x'g ;Sb5 . o;/L n]vfgLltdf ePsf] kl/jt{gsf]
c;/ b]vfpFbf :jk"FhL k|efljt x/]s efusf] z'? df}Hbftdf ;dfof]hg ug{'kb{5 .
n]vf cg'dfgdf kl/jt{g (Changes in accounting estimates)
• n]vf cg'dfgdf kl/jt{g eg]sf] ;DklQ jf bfloTjsf] lstfaL d"No jf s'g} ;DklQsf]
cfjlws pkef]u df x'g] ;dfof]hg xf] . n]vf cg'dfgdf kl/jt{g gofF ;'rgf jf
ljsl;t gofF 36gfqmdsf] sf/0fn] x'g ;Sb5 .
• n]vf cg'dfgdf ePsf] kl/jt{gsf] c;/nfO{ ;fljs cjlwb]lv (Prospectively) n]vf+sg
u/L To;sf] c;/ lgDg cjlwsf] gfkmf jf gf]S;fgdf ug'{kb{5M
• kl/jt{g ePsf] cjlwdf, olb kl/jt{g ePsf] cljlwdf dfq c;/ ug]{ ePdf
• kl/jt{g ePsf] cjlw / eljiosf cjlwdf, olb b'j} cjlwdf c;/ ug]{ ePdf
• n]vf cg'dfgdf ePsf] kl/jt{gsf] sf/0fn] ;DklQ, bfloTj / :jk"FhLdf kl/jt{g ePdf
lgsfon] ;DalGwt ;DklQ, bfloTj / :jk"FhLsf] lstfaL d"Nodf ;dfof]hg ug'{kb{5 .
k"j{ cjlwsf q'l6x?sf] ;'wf/ (Corrections of prior period errors)
• k"j{ cjlwsf] q'l6 eGgfn] lgsfosf] Ps jf PseGbf w]/} k"j{ cjlwsf] ljQLo ljj/0fdf ePsf] 5'6
(omissions) / cfFs8fsf] unt k|:t'lt (misstatements) xf] . o:tf] q'l6 lgDgfg';f/sf ljZj;gLo ;"rgfsf]
k|of]u ug{ c;kmn eP/ jf b'?kof]u u/]/ x'g ;Sb5 M
-s_ pQm cjlwsf] ljQLo ljj/0f hf/L ug{ cg'dlt lbg] a]nfdf pknAw lyP, /
-v_ ljQLo ljj/0f tof/ / k|:t't ug{] a]nfdf k|fKt ug{ ck]lIft lyP .
• q'l6x?df ul0flto uNtL, n]vfgLltsf] cg'k|of]udf ePsf] uNtL, tYox?sf] unt JofVof / hfn;fhLx? kb{5g\
.
• Jojxfl/s eP;Dd lgsfon] k"j{ cjlwsf q'l6x?nfO{ k"j{ufdL (Retrospective) sfof{Gjog ug'{kb{5 .
• n]vf gLltdf ePsf] kl/jt{gsf] c;/ klxnfsf] Ps jf PseGbf a9L cjlwsf] x/]s cjlwsf] t'ngfTds
ljj/0fsf] nflu olsg ug{ Jofjxfl/s gePsf] cj:yfdf lgsfon] pQm gofF n]vf gLlt Jofjxfl/s ?kdf nfu"
ug{ ;lsg] klxnfsf] cjlwsf] z'?sf] ;DklQ, bfloTj / :jk"FhLsf] lstfaL d"No (carrying amount) df
nfu' ug'{kb{5 . / pQm cjlw rfn' cjlw klg x'g ;Sb5 .
 bkmf !)
ljQLo pks/0fx? (Financial Instruments)
• ljQLo pks/0f Ps s/f/ xf] h;n] Ps lgsfosf] ljQLo ;DklQ / csf]{ lgsfosf] ljQLo bfloTj jf
:jk"FhL pks/0f ;[hgf ub{5 .
• of] v08n] cfwf/e"t ljQLo pks/0fsf] n]vf+sgsf] af/]df dfu{bz{g k|bfg ub{5 . cfwf/e"t ljQLo
pks/0fsf] pbfx/0fx? lgDgfg';f/ 5gM
• gub
• a}+s df}Hbft
• Jofkfl/s / cGo k|fKt ug'{kg]{ /sd
• Jofkfl/s / cGo ltg'k{ g]{ /sd
• z]o/ nufgL
• cGo ljQLo pks/0fx? o; v08df ;dfj]z ul/Psf] 5}g .
k|f/lDes dfGotf (Initial Recognition)
• ljQLo pks/0fsf] s/f/Lo k|fjwfgsf] Ps kIf ePkl5 dfq lgsfon] ljQLo ;DklQ jf ljQLo
bfloTjsf] dfGotf k|bfg ug'{kb{5 .

• k|f/lDes dfkg (Initial Measurement)

• ljQLo pks/0fsf] k|f/lDes dfGotf k|bfg ul/;s]kl5 pQm pks/0f sf/f]jf/ d"No
(Transaction Price) df dfkg ug'{kb{5 . pQm d"Nodf sf/f]jf/ ;+u ;DalGwt nfutx?
klg ;dfj]z ug'{kb{5 .
kl5sf] dfkg (Subsequent Measurement)
• x/]s k|ltj]bg cjlwsf] cGtdf lgsfon] ljQLo pks/0fx?sf] lgDgfg';f/ dfkg
ug'{kb{5M

• ljqmLsf] nflu wf/0f ul/Psf (Held for trading) ;'lrs[t sDklgsf] z]o/df ul/Psf] nufgL
ahf/ d"Nodf dfkg ug'{kb{5 . nfe jf 3f6f ePdf gfkmf jf gf]S;fgdf b]vfpg' kb{5 .
• ljqmLsf] nflu pknAw /x]sf (Available for sale) ;'lrs[t sDklgsf] z]o/df ul/Psf]
nufgL ahf/ d"No jf nfut df]n h'g sd x'G5 To;df dfkg ug'{kb{5 . s'g} Ifo ePdf pQm
Ifo 3f6f gfkmf jf gf]S;fgdf b]vfpg' kb{5 .
• cGo ;Dk"0f{ ljQLo pks/0fx? kl/zf]lwt nfut (Amortized Cost) df dfkg ug'{kb{5 .
nfut jf kl/zf]lwt nfutdf dfkg ul/Psf ljQLo pks/0fsf] Ifo (Impairment of
financial assets measured at cost or amortized cost)
• dfGotf (Recognition)
• lgsfon] k|To]s k|ltj]bg cjlwsf] cGTodf nfut jf kl/zf]lwt nfutdf dfkg ul/Psf] ljQLo ;DklQ Ifo ePsf] j:t'ut k|df0f
5÷5}g eGg] n]vfhf]vf ug{'kb{5 . olb Ifo ePsf] j:t'ut k|df0f kfO{Pdf ;f] lgsfon] pQm Ifo gf]S;fgLnfO{ tTsfn gfkmf jf
gf]S;fgdf Ifo gf]S;fgL (impairment loss) sf] ?kdf n]vf+sg ug'{ kb{5 .
• s'g} ;DklQ jf ;DklQsf] ;d"xdf Ifo (impairment) sf] ;DaGwdf lgDglnlvt 36gfx? kg{;Sb5g\M
Ø cf;fdL af6 s/f/sf] pNn+3g, h:t}M Aofh jf ;fFjfsf] e'QmfgL k"j{ lgwf{l/t ;dodf ug{ g;Sg',
Ø cf;fdLsf] ljQLo sl7gfO{;Fu ;DalGwt cfly{s jf sfg"gL sf/0fn] ubf{ ;fx"n] cGo ;fdfGo cj:yfdf k|bfg
gug{] 5'6 cf;fdLnfO{ k|bfg ug'{,
Ø cf;fdL 6f6 kN6g] jf cGo ljQLo k'g;+{/rgfdf k|j]z ug]{ ;Defjgf x'g',
Ø pTkfbg jf k|zf;lgs vr{x?
Ø ljqmL nfutx?
Ø Aofh vr{
contd…
• lgsfon] ;s];Dd x/]s ljQLo ;DklQsf] nflu cnUu} Ifo gf]S;fgL lgwf{/0f ug'{kb{5 .
dfkg (Measurement)
• lgsfon] nfutdf jf kl/zf]lwt nfutdf dfkg ul/Psf ljQLo ;DklQsf] xsdf Ifo gf]S;fgLnfO{ pQm
ljQLo ;DklQsf] lstfaL d"No (Carrying Value) / kgk|f{KtL /sd (Recoverable Amount) sf]
km/ssf] ?kdf dfkt ug'{kb{5 .
pN6\ofpg' (Reversal)
• olb kl5sf] cjlwdf Ifo gf]S;fgsf] dfq sd x'b} uPsf] / ;f] Ifo 3f6fsf] n]vf+sg kl5sf] 36gf ePsf]
cj:yfdf lgsfon] k|ToIf ¿kdf jf df]h/f1 vftf (allowance account) ;dfof]hg u/]/ klxn]
dfGotf k|fKt Ifo gf]S;fgLnfO{ pN6fpg' kg{]5 . pQm pN6fPkl5 /x]sf] /sd klxnf n]vf+sg u/]sf]
gf]S;fgL x'bfsf] avtsf] /sd eGbf a9L x'g' x'b}g . lgsfon] pN6fPsf] /sdnfO{ t'?Gt gfkmf gf]S;fgdf
n]vf+sg ug'{ kg]{5 .
ljQLo ;DklQsf] dfGotf vf/]h (Derecognition of financial
assets)
lgsfon] lgDg cj:yfdf ljQLo pks/0fsf] dfGotf vf/]h ug'{kb{5M

s= ljQLo pks/0faf6 x'g] gub k|jfx dflysf] cg'aGwfTds clwsf/ ;dfKt ePdf
jf km5\{of}6 ePdf
v= lgsfon] ljQLo pks/0fsf] :jfldTj;Fu ;DalGwt dxTjk"0f{ hf]lvd jf k|ltkmn
cGo JolQmdf x:tfGt/0f u/]df
ljQLo bfloTjsf] ckn]vg (Derecognition of a financial
liability)
• s/f/df pNn]v ul/Psf] bfloTj lgd"{n, /2 jf ;dfKt ePsf] cj:yfdf lgsfon] ljQLo bfloTj
(Financial Liability) nfO{ -jf ljQLo bfloTjsf] efu_ ckn]vg ug'{ kg]{5 .

• lgsfon] vf/]h ePsf] jf cGo kIfnfO{ x:tfGt/0f ul/Psf] ljQLo bfloTj -jf ljQLo bfloTjsf]
efu_ sf] lstfaL /sd / lt/]sf] k|ltkmn /sd aLrsf] km/snfO{ gfkmf jf gf]S;fgdf n]vf+sg
ug'{kb{5 .
lhG;L df}Hbft (Inventories)
kl/efiff

• lgDgfg';f/sf ;DklQx? lhG;L df}Hbft x'gM

-s_ ;fdfGo Joj;fosf] l;nl;nfdf ljqmLsf] nflu /flvPsf ;DklQ

-v_ dfly -s_ df pNn]v ul/Psf] ljqmLsf] nflu pTkfbg k|lqmofdf /x]sf ;DklQ

-u_ pTkfbg k|lqmof jf ;]jf cfk"lt{sf] l;nl;nfdf k|of]u x'g] sRrf kbfy{ jf cGo kbfy{x?

excludes: WIP of construction contracts, financial instruments

lhG;L df}Hbftsf] dfkg (Measurement of inventories)
lgDg d"Nodf h'g sd x'G5 To;df lhG;L df}Hbftsf] dfkg ug'{kb{5M

-s_ df}Hbft ;fdfu|Lsf] nfut (Cost); /

-v_ ;DkGg ug{ / ljqmL ubf{ nfUg] nfut 36fPkl5sf]] cg'dflgt ljqmL d"No (Estimated selling
price less costs to complete and sell)
COST, &
Lower of
Estimated selling price less costs to complete and sell
lhG;L df}Hbftsf] nfut (Cost of inventories)
lhG;L df}Hbft jt{dfg :yfg / cj:yf Nofpg nfUg] lgDg lnlvt nfutx?nfO{ dfn;fdfg df}Hbftsf] nfutdf ;dfj]z
ug'{kb{5M
-s_ vl/b d"No (Cost of Purchase)
-v_ df}Hbft ?kfGt/0f ubf{ nfu]sf] nfut (Cost of Conversion)
-u_ cGo nfut (Other Costs)

;fdfGotof ljlqmsf] nflu vl/b ul/Psf df}Hbftsf nfut vl/b d"No / cGo nfut d"No a/fa/ dfq x'G5 .
 Cost of
Inventory

Cost of Cost of Other

purchase conversion costs
vl/bsf] nfut (Costs of purchase)
vl/bsf] nfutdf lgDg /sdx? ;dfj]z ug{'kb{5 M
-s_ vl/b d"No,
-v_ cfoft z'Ns / cGo s/x? -s/ clwsf/Lx?af6 kl5 lkmtf{ x'g] s/x? afx]s_, /
-u_ tof/L j:t'x?, ;fdu|L / ;]jf k|fKt ubf{ k|ToIf ?kdf nfu]sf] kl/jxg vr{, cf];f/k;f/
(Handling) jfktsf] vr{ / cGo vr{x? .

t/ Jofkfl/s 5'6, ldgfxf / cGo o:t} k|s[ltsf 5'6x? vl/b d"No u0fgf ubf{ 36fpg' kb{5 .
lhG;L df}Hbft ?kfGt/0f ubf{sf] nfut (Costs of conversion)

dfn;fdfgnfO{ lhG;L df}Hbftdf ?kfGt/0f ubf{ pTkfbg PsfO{;Fu k|ToIf ;DalGwt

nfutx?, h:t} k|ToIf ;fdfu|L / k|ToIf >d nfut ;dfj]z ug'{kb{5 .
;+o'Qm pTkfbg / ;x–pTkfbg (Joint products and by-products)
• pTkfbg k|lqmofdf Ps}k6s PseGbf w]/} pTkfbg x'g ;Sb5g . o:tf] cj:yfdf sRrf kbfy{ / cGo
nfutx? pko'Qm ljlw h:t}M pTkfbgsf] laqmL d"Nosf] cfwf/df afF8kmfF8 ug'{kb{5 . (Allocate in
Rational and consistent basis)

• w]/}h;f] pk–pTkfbgsf] d"No To:tf ;fdfgsf] k|s[lt cg';f/ g} ;f/e"t x'Fb}g . o:tf] cj:yfdf To:tf
pk–pTkfbgnfO{ ;DkGg ug{ nfUg] / ljqmL ubf{ nfUg] nfut 36fPkl5sf]] cg'dflgt ljqmL d"No
(selling price less cost to complete and sell) df dfkg ul/ pQm /sdnfO{ d'Vo pTkfbgsf]
nfutaf6 36fpg ;lsG5 . kl/0ffd:j?k d'Vo pTkfbgsf] ljlgof]u /sd To;sf] nfuteGbf ;f/e"t
?kdf km/s x'Fb}g .
lhG;L df}Hbftsf] nfutdf ;dfj]z gx'g] nfutx? (Costs excluded
from inventories)
• lgDg nfutx? lhG;L df}Hbftsf] nfutdf ;dfj]z ug'{xF'b}g M
-s_ c;fdfGo ?kdf v]/ uPsf sRrf kbfy{, >d / cGo pTkfbg nfutx? (Abnormal
loss/wastage),
-v_ pTkfbg k|lqmofdf cfjZos x'g] afx]ssf] e08f/0f vr{ (Storage Cost),
-u_ dfn;fdfg df}HbftnfO{ jt{dfg :yfg / cj:yfdf Nofpg nfu]sf jfx]ssf ;Dk"0f{ k|zf;lgs
vr{x?, (Storage cost) /
-3_ laqmL ljt/0f nfut (Selling Cost)
-ª_ Aofh vr{
Cost of inventories of a service provider
;]jf k|bfosx?sf df}Hbft ePsf] cj:yfdf pQm df}HbftnfO{ pTkfbg nfut (Cost of
Production) df dfkg ug'{kb{5 . o;df k|fylds ?kdf >d / k|ToIf ?kdf ;+nUg
JolQmx?sf] cGo vr{ / afF8kmfF8 ug{ ldNg] lz/f]k/ vr{x? ;dfj]z x'G5g .

ljqmL / ;fdfGo k|zf;g ;+u ;DalGwt >d / cGo nfutx? df}Hbftsf] nfutdf ;dfj]z
x'Fb}gg\ . ;fy} pQm df}Hbftsf] nfutdf gfkmf / cGo lz/f]k/ vr{x? klg ;dfj]z x'Fb}gg\ .
nfut ;"qx? (Cost formulas)
• ;fdfGo?kdf Ps cfk;df ljlgdo ug{ g;lsg] lhG;L df}Hbft / s'g} laz]if kl/of]hgfsf] nflu
5'6\6fPsf] lhG;L df}Hbftsf] nfut To:tf lhG;L df}Hbftsf] ljz]if klxrfg u/]/ j]Un} ?kdf
u0fgf ug'{kb{5 .
• cGo lhG;L df}Hbftsf] nfutsf] u0fgf klxnf] cfudg klxnf] lgZsf;g (First – in First –
Out) jf efl/t cf};t (Weighted Average) nfutsf] cfwf/df ug'{kb{5 .
• km/s k|s[ltsf lhG;L df}Hbftsf] nflu km/s km/s nfut ;"q k|of]u ug{ ;lsG5 . t/ LIFO
k|of]u ug{ lgif]w ul/Psf] 5 .

LIFO
vr{sf] ?kdf dfGotf (Recognition as an expense)
• lhG;L df}Hbftsf] ljlqm ul/;s]kl5 lgsfon] pQm lhG;L df}Hbftsf] lstfaL /sd ;DalGwt cfDbfgLdf
n]vf+sg u/]sf] cjlwdf vr{ n]vf+sg ug'{kb{5 .

• s'g} s'g} lhG;L df}Hbftsf] d"No csf]{ s'g} ;DklQsf] d"Nodf hf]l8g klg ;S5 .
v'nf;f (Disclosure)
• lhG;L df}Hbft;+u ;DalGwt n]vf gLlt / nfut ;"q
• lhG;L df}Hbftsf] s"n lstfaL d"No
• vr{sf] ?kdf n]vf+sg ul/Psf] lhG;L df}Hbftsf] /sd
• n]vf+sg ul/Psf] Ifo gf]S;fgL jf pN6fOPsf] Ifo gf]S;fgL
• lwtf] /flvPsf] lhG;L df}Hbftsf] s"n lstfaL d"No
 bkmf !@
;DklQ, ;+oGq / pks/0f (Property, Plant & Equipment)
;DklQ ;+oGq / pks/0fx? To:tf d"t{ ;DklQ x'g\M
-s_ h;nfO{ ;dfg tyf ;]jfsf] pTkfbg cyjf cfk"lt{, c?nfO{ ef8fdf lbg, cyjf k|zf;lgs
p2]Zosf nflu /flvG5, /
-v_ h;nfO{ Ps jif{ eGbf a9L ;dosf] nflu pkof]u ug{ ;lsG5 .
dfGotf (Recognition)
• ;DklQ, ;+oGq / pks/0fnfO{ dfGotf lbg' cl3 lgsfon] bkmf @ df /x]sf] ;DklQsf]
dfGotfsf] dfkb08sf] hfFr ug'{kb{5 .
• kl/0ffd:j?k ;DklQsf] nfutnfO{ tn lbPsf] cj:yfdf dfq dfGotf lbg' kb{5M
-s_ olb lgsfonfO{ elaiodf ;DefJo cfly{s nfe k|jfx x'g] ePdf,
-v_ olb j:t'sf] nfut ljZj;lgo ?kdf dfkg ug{ ;lsg] ePdf
dfGotf (Recognition) contd…
• :k]o;{ kf6{\;x?, tof/L pks/0f (Stand-by equipment) tyf dd{t (Servicing)
pks/0fh:tf zLif{sx? olb afx| dlxgf eGbf nfdf] ;dosf] nflu k|of]u ug]{ ck]Iff
ul/G5 jf cGo s'g} ;DklQ, ;+oGq / pks/0f ;Fu dfq k|of]u ug{ ;lsG5 eg] dfq o;
v08 adf]lhd ;DklQ, ;+oGq / pks/0fsf] ?kdf n]vf+sg ul/G5, cGoyf pQm
j:t'x?nfO{ lhG;L df}Hbftdf juL{s/0f ul/g]5 .
• hUuf / ejg 5'6\ofpg ;lsg] ;DklQ x'g / lgsfon] ;+u} vl/b u/]sf] ePklg hUuf /
ejgnfO{ cnUu} n]vf+sg ug'{kb{5 .
dfGotfsf] dfkg/n]vf+sg (Measurement at recognition)
• ;DklQ, ;+oGq / pks/0fsf] zLif{snfO{ ;'?df dfkg ubf{ nfut (cost) df dfkg ug{'kb{5 .
• nfutsf k|d'v tTjx?M
Ø vl/b d"No / To;;+u ;DalGwt sfg"gL vr{, eG;f/df nfUg] s/, cGo lkmtf{ gx'g] s/x? -To;df
Jofkfl/s 5'6x? 36fpg]_
Ø ;DklQnfO{ Joj:yfkgn] rfx] cg'?ksf] :yfg / cj:yfdf NofO{ k'/fpg nfUg] k|ToIf nfutx¿ .
(site preparation, initial delivery and handling, installation and assembly, and
testing of functionality.)
dfGotfsf] dfkg/n]vf+sg (Measurement at recognition) contd…
• lgDg vr{x? ;DklQ, ;+oGq / pks/0fsf] nfutdf ;dfj]z x'Fb}gg\ / tL vr{x?nfO{
gfkmf gf]S;fgdf n]vf+sg ug'{kb{5 .
(a) costs of opening a new facility;
(b) costs of introducing a new product or service (including costs of advertising
and promotional activities);
(c) costs of conducting business in a new location or with a new class of
customer (including costs of staff training);
(d) administration and other general overhead costs; and
(e) borrowing costs.
• The income and related expenses of incidental operations during construction or
development of an item of property, plant and equipment are recognised in profit
or loss if those operations are not necessary to bring the item to its intended
location and operating condition.
k|f/lDes dfGotf kl5sf] d"Nof+sg (Subsequent Recognition)
• cfufdL ;dodf d"Nof+sg ubf{ nfut ljlw (Cost Model) cjnDag ul/ ;DklQ, ;+oGq /
pks/0fsf] n]vf+sg ug{'kb{5 .
• nfut ljlw cGtu{t ;DklQ, ;+oGq / pks/0fnfO{ k|f/lDes nfutdf ;+lrt x|f;s6\6L / ;+lrt
Ifo gf]S;fgL (Impairment Loss) nfO{ 36fP/ d'Nof+sg ug{'kb{5 .

Cost Model
Cost Revaluation Model
Less: Accumulated depreciation
Less: Impairment loss
x|f;of]Uo /sd / x|f;s6\6L cjlw (Depreciable amount and
depreciation period)
• lgsfon] ;DklQsf] x|f;of]Uo /sd Jojl:yt tj/n] o;sf] pkef]Uo cfo'df afF8kmfF8 ug'{kb{5 .
• x|f;of]Uo /sd eGgfn] ;DklQsf] nfut af6 ;+lrt x|f;, ;+lrt Ifo gf]S;fgL / cjlzi6 d"No
(Residual Value) 36fPkl5sf] /sd xf] .
• x/]s cjlwsf] x|f; /sd cfDbfgL ljj/0fdf n]vf+sg ug'{kb{5 .
• ;DklQ k|of]usf] nflu pknAw ePkl5 ;DklQsf] x|f;s6\6L z'? ug'{kb{5 . ha ;DklQ
Joj:yfkgn] rfx]sf] h;/L k|of]u ug{sf] nflu rfx]sf] :yfg / cj:yfdf x'G5 Toltj]nf pQm
;DklQ k|of]usf] nflu pknAw ePsf] dflgG5 .
• ;DklQsf] dfGotf ;dfKt ePkl5 To;df x|f;s6\6L aGb ug'{kb{5 .
• ;DklQsf] k"0f{ ?kdf x|f;s6\6L geP;Dd ;DklQ lgliqmo /x]klg jf ;lqmo k|of]uaf6 x6fP klg
To;df x|f;s6\6L ug'{kb{5 . t/ k|of]usf] ljlwaf6 x|f;s6\6L u/]sf] cj:yfdf olb pQm ;DklQ
k|of]udf gePsf] cj:yfdf x|f;s6\6L ug'{kb}{g .
x|f;of]Uo /sd / x|f;s6\6L cjlw contd…
;DklQsf] pkof]uL cfo' eGgfn] pQm ;DklQ k|of]usf] nflu pknAw x'g] cg'dflgt cjlw xf] . lgsfon]
;DklQsf] pkof]lu cfo' lgwf{/0f ubf{ lgDg a'Fbfx?df Wofg lbg'kb{5M

(a) the expected usage of the asset. Usage is assessed by reference to the asset’s expected
capacity or physical output.
(b) expected physical wear and tear, which depends on operational factors such as the
number of shifts for which the asset is to be used and the repair and maintenance programme,
and the care and maintenance of the asset while idle.
(c) technical or commercial obsolescence arising from changes or improvements in
production, or from a change in the market demand for the product or service output of the
asset.
(d) legal or similar limits on the use of the asset, such as the expiry dates of related leases.
x|f; ljlw (Depreciaton Method)
• lgsfon] ;DklQsf] pkef]uaf6 k|fKt x'g] ck]Iff /fv]sf eljiosf cfly{s nfex?sf] 9fFrf cg';f/
ldNg] ul/ x|f; ljlw 5gf]6 ug'{kb{5 . ;+efljt x|f; ljlwx?M straight-line method, the
diminishing balance method and a method based on usage such as the units of
production method

• ;fwf/0ftof lgsfon] Pp6f cjlw b]lv csf]{ cjlwdf Pp6} x|f; ljlw k|of]u ug'{kb{5 . t/ olb
lgsfon] ;DklQsf] pkef]uaf6 k|fKt x'g] ck]Iff /fv]sf eljiosf cfly{s nfex?sf] 9fFrf kl/jt{g
ePsf] 5 eg] x|f; ljlwsf] k'g/fjnf]sg ug'{kb{5 . kl/0ffd:j?k olb eljiosf cfly{s nfex?sf]
9fFrf kl/jt{g ePsf] 5 eg] x|f; ljlw klg kl/jt{g ug'{kb{5 .
dfGotf vf/]h (Derecognition)
• lgDg cj:yfdf ;DklQ, ;+oGq / pks/0fx?sf] dfGotf vf/]h ug{'kb{5M

Ø ;DklQ, ;+oGq / pks/0f laqmL u/]sf] cj:yfdf

Ø ;DklQ, ;+oGq / pks/0fn] cfly{s nfe lbg 5f]8]sf] cj:yfdf
• dfGotf vf/]hsf] cj:yfdf ePsf] nfe jf gf]S;fgLnfO{ cfDbfgLsf] ljj/0fdf n]vf+sg ug{'kb{5 .
v'nf;f (Disclosure)
;Dklt tyf pks/0f ;DalGw slDtdf lgDg s'/fx? v'nf;f ug{'kb{5M

• d"Nof+sg cfwf/
• x|f;s6\6Lsf] tl/sf
• pkef]Uo ;do cyjf x|f;s6\6Lsf] b/
• s'n d"No / ;+lrt x|f;s6\6L
• x|f; /sd
• z'? d"No, yk, ljqmL, Ifo / x|f;sf] /sd k|:t't ul/Psf] lx;fj ldnfg ljj/0f
 bkmf !#
k6\6f (Lease)
• k6\6f Ps ;Demf}tf xf] h;df k6\6fbftf (Lessor) n] /sd e'QmfgLsf] abnfdf s'g} ;DklQ k|of]usf]
clwsf/ k6\6]bf/ (Lessee) nfO{ x:tfGt/0f ub{5 .
• n3' lgsfox? ;fwf/0ftof ljQLo k6\6f (Finance Lease) df ;+nUg gx'g] ePsf]n] of] v08n]
;+rfng k6\6f (Operating Lease) ;+u ;DalGwt dfGotf, dfkg / v'nf;fx? ;DalGw dfu{bz{g k|bfg
ub{5 .
• olb k6\6fbftfn] ;DklQsf] :jfldTj;+u ;DalGwt nueu ;Dk"0f{ hf]lvd / k|ltkmn k6\6]bf/nfO{
x:tfGt/0f ub{5 eg] pQm k6\6f ljQLo k6\6f xf] . olb k6\6fbftfn] ;DklQsf] :jfldTj;+u ;DalGwt
nueu ;Dk"0f{ hf]lvd / k|ltkmn k6\6]bf/nfO{ x:tfGt/0f ub}{g eg] pQm k6\6f ;+rfng k6\6f xf] .
dfGotf / dfkg (Recognition and Measurement)
k6\6]bf/sf] ljQLo ljj/0f (Financial Statements of Lessee)
• k6\6]bf/n] k6\6f cGtu{t lt/]sf] /sdnfO{ ;db/ cfwf/df vr{sf] ?kdf n]vf+sg ug'{kb{5 . o;df OG;'/]G; /
dd{t vr{h:tf ;]jfx? ;fd]n ug'{x'Fb}g . t/ olb eljiodf k6\6f /sd d'b|fl:kmtLsf] sf/0fn] a9\g] ePdf ;f]lx
cg';f/ vr{ dfkg ug'{kb{5 .

k6\6fbftfsf] ljQLo ljj/0f (Financial Statements of Lessor)

• k6\6fbftfn] cfkm\gf] ljQLo ljj/0fdf ;DklQsf] k|s[lt cg';f/ k|:t't ug'{kb{5 . (PPE)
• k6\6bftfn] k6\6f cGtu{t k|fKt /sdnfO{ ;db/ cfwf/df cfDbfgL ?kdf n]vf+sg ug'{kb{5 . t/ olb eljiodf
k6\6f /sd d'b|fl:kmtLsf] sf/0fn] a9\g] ePdf ;f]lx cg';f/ vr{ dfkg ug'{kb{5 .
• k6\6bftfn] ;DklQ ;DalGw x|f; nufotsf vr{x? vr{sf] ?kdf n]vf+sg ug'{kb{5 .
v'nf;f (Disclosure)
• Lease payments recognized as an expense/income as applicable; and
• a general description of the significant leasing arrangements including,
for example information about renewal or purchase options, sublease,
and restrictions imposed by lease arrangements.
 bkmf !$
Joj:yfx? / cfsl:ds\tfx? (Provisions & Contingencies)
Joj:yf eGgfn] clglZrt ;do / /sdsf] bfloTj xf] .

A provision is a liability of uncertain timing or amount.

z'?jflt dfGotf/n]vf+sg (Initial recognition)
• lgDg lnlvt cj:yfdf dfq Joj:yf n]vf+sg ug'{kb{5M
-s_ aiff{Gtdf ljutsf] 36gfsf] sf/0fn] jt{dfgdf bfloTj ;[hgf ePsf]df
-v_ pQm bfloTj /fkm;fkm ug{ s'g} cfly{s nfe x:tfGt/0f ug'{kg]{ cj:yf ;+ej -ug'{ gkg]{ eGbf ug'{kg]{
w]/} ePsf], %) k|ltzt eGbf w]/}_ ePsf]df
-u_ bfloTjsf] /sd ljZj;lgo ?kdf cg'dfg ug{ ;lsg] ePdf

• Joj:yfsf] /sd ;DklQsf] d"Nodf hf]8\g'kg]{ pNn]v ePsf] cj:yfdf jfx]s lgsfon] Joj:yfsf] n]vf+sg
jf;nftdf bfloTj / gfkmf gf]S;fg vftfdf vr{sf] ?kdf ug'{kb{5 .
• lgsfon] eljiosf cg'dflgt gf]S;fgsf] nflu Joj:yfsf] n]vf+sg ug'{x'Fb}g lsgls To;n] bfloTjsf]
kl/efiff k'/f ub}{g . To:tf] cg'dflgt gf]S;fgLn] s'g} ;DklQsf] Ifo ePsf] x'g;Sg] cj:yfsf] ;'rgf k|bfg
ub{5g .
z'?jflt dfkg (Initial measurement)
• aiff{Gtdf ;a}eGbf pko'Qm cg'dfgsf] cfwf/df bfloTj /fkm;fkm ug{ cfjZos kg]{ /sd Joj:yfsf]
?kdf dfkg ug'{kb{5 .
• eljiodf ;DklQsf] lg;u{jf6 k|fKt x'g] gfkmfnfO{ Joj:yfsf] /sd dfkg ubf{ ;+nUg ug'{x'Fb}g .
• bfloTj /fkm;fkm ug{ cfjZos /sd slxn]sflx+ s'g} t];|f] kIfaf6 k|fKt ug]{ cj:yfdf -h:t} ladfaf6
k|fKt x'g] /sd_ olb k|fKt x'g] ;Defjgf nueu zt k|ltzt ePdf 5'6\6} ;DklQsf] ?kdf b]vfpg'
kb{5 . t/ pQm /sd bfloTjsf] /sd eGbf w]/} x'g'x'Fb}g . pQm /sdnfO{ jf;nftdf ;DklQsf] ?kdf
5'6\6} b]vfpg' kb{5 . Joj:yfsf] /sdaf6 36fP/ b]vfpg' x'Fb}g . t/ cfDbfgLsf] ljj/0fdf 36fP/
b]vfpg ;lsg]5 .
pQ/ufdL/k5fl8sf] dfkg (Subsequent Measurement)
• z'?jftdf h'g p2]Zosf] nflu Joj:yfsf] /sd n]vf+sg ul/Psf] lyof], Tolx p2]Zosf] nflu dfq
k|of]u ug'{kb{5 .

• x/]s aiff{Gtdf lgsfon] Joj:yfsf] /sdsf] k'gd{"Nof+sg ug'{kb{5 h;sf] sf/0f jt{dfg bfloTj
/fkm;fkm ug{ eljiodf nfUg] /sdn] tTsfnsf] ;a}eGbf pko'Qm /sd lgwf{/0f ug{ ;lsof]; .
z'?jflt n]vf+sgsf] ;dodf Joj:yfsf] /sd ;DklQdf b]vfPsf] cj:yfdf jfx]s, Joj:yfsf] /sddf
ePsf] kl/jt{gnfO{ gfkmf gf]S;fg lx;fadf n]vf+sg ug'{kb{5 .
;+efljt bfloTjx? (Contingent liabilities)
• ;+efljt bfloTj of t ;+efljt -Possible_ bfloTj xf] jf clglZrt bfloTj xf] h;n]] dfly pNn]v
ul/P cg';f/sf Joj:yfsf] n]vf+sgsf zt{x? k'/f ub}{g . olb pQm bfloTj /fkm;fkm ug'{ kg]{ eGbf
ug'{ gkg]{ cj:yf w]/} 5 eg] Joj:yfsf] ;6\6f ;Defljt bfloTjdf v'nf;f ug'{kb{5 .

• ;+efljt bfloTj nfO{ bfloTjsf] ?kdf n]vf+sg u'g{x'Fb}g .

• s'g} bfloTj ;+o'Qm jf 5'6\6f5'6\6} ?kdf jxg ug'{kg]{ cj:yfdf csf]{ kIfsf] bfloTjnfO{ klg
;+efljt bfloTjsf] ?kdf v'nf;f ug'{ kb{5 .
;Defljt ;DklQ (Contingent assets)
• A contingent asset is a possible asset that arises from past events and
whose existence will be confirmed only by the occurrence or non-
occurrence of one or more uncertain future events not wholly within the
control of the entity.

• lgsfon] ;Defljt ;DklQnfO{ ;DklQsf] ?kdf n]vf+sg ug'{x'Fb}g .

• ha cfly{s kmfO{bf x'g];Defjgf nueu zt k|ltzt /xG5 ;f] a]nf ;DalGwt ;DklQ ;Defljt
;DklQ /xFb}g / To;nfO{ ;DklQsf] ?kdf n]vf+sg ug'{ pko'Qm x'G5 .
 bkmf !%
:jk"FhL (Equity)
• :jk"FhL eg]sf] n]vf+sg ul/Psf ;DklQaf6 n]vf+sg ul/Psf bfloTj 36fP/ afFsL /x]sf]
/sd xf] .
• :jk"FhLdf eGgfn]M
• lgsfosf z]o/wlgx?n] u/]sf] nufgL
hf]8\g]M d'gfkmfaf6 pQm nufgLdf ul/Psf] yk
36fpg]M gf]S;fgLsf] sf/0fn] nufgLdf ePsf] sdL / z]o/wgLx?nfO{ ul/Psf] afF8kmfF8
Original issue of shares or other equity instruments)
• An entity shall recognize the issue of shares or other equity instruments as equity when it
issues those instruments and when another party is obliged to provide cash or other
resources to the entity in exchange for the instruments:
a) if the equity instruments are issued before the entity receives the cash or other resources, the
entity shall present the amount receivable as an offset to equity in it’s statement of financial
position, net as an asset.
b) if the entity receives the cash or other resources before the equity instruments are issued,
and the entity cannot be required to repay the cash or other resources received, the entity
shall recognize the corresponding increase in equity to the extent of consideration received.
• To the extent that the equity instruments have been subscribed for but not issued, and the
entity has not yet received the cash or other resources, the entity shall not recognize an
increase in equity.
contd…
• an entity shall measure the equity instruments at the amount of cash
received. if the equity instruments are exchanged for resources other than
cash, the equity instruments shall be recognized at the value of those
resources.

• how the increase in equity arising on the issue of shares or other equity
instruments is presented in the statement of financial position is determined
by applicable laws. for example, the par value (or other nominal value) of
shares and the amount paid in excess of par value may be required to be
presented separately.
Distribution to owners
• An entity shall reduce equity for the amount of distributions to its owners
(holders of its equity instruments), net of any related income tax benefits.

• Sometimes an entity distributes assets other than cash as dividends to its

owners. When an entity declares such a distribution and has an obligation
to distribute non-cash assets to its owners, it shall recognize a liability. It
shall measure the liability at the value of the assets to be distributed.
 bkmf !^
cfo (Revenue)
• cfo eGgfn] lgsfosf] ;fdfGo sf/f]jf/af6 k|jfx x'g] cfly{s nfex?sf] s"n k|jfx (Gross
inflow) xf] . cfon] lgsfosf] :jk"FhLdf j[l4 u/fpF5 / Tof] j[l4 z]o/wlgx?sf] of]ubfg afx]ssf
cGo sf/0fx?n] x'G5 .
• lgDgfg';f/sf] sf/f]jf/af6 ePsf cfosf] n]vf+sgsf] nflu of] bkmf nfu' x'g]5M
-s_ ;fdfgsf] ljqmL -ljqmLsf] nflu cfkm}+ pTkfbg u/]sf] jf ljqmLsf] nflu vl/b u/]sf]_
-v_ ;]jf k|bfg
-u_ 7]s]bf/ lgsfosf] nflu lgdf{0f s/f/
-3_ Aofh k|jfx ug]{ lgIf]k jf k|fKt u'g{kg]{ /sd
cfosf] dfkg (Measurement of Revenue)
• cfosf] dfkg kfPsf] jf kfpg'kg]{ lx;fasf] d"Nodf ug'{kb{5 .
• Jofkfl/s 5'6 / cGo 5'6x?nfO{ klg 36fpg' kb{5 .
• lgsfon] cfodf cfkm\g} vftfdf hDdf x'g] k|fKt eO;s]sf] jf kfpg'kg]{ cfly{s nfex?sf] s"n
k|jfxsf] /sd dfq ;dfj]z ug'{kb{5 . t];|f] kIfsf] nflu hDdf ul/Psf /sdx? h:t} ljqmL s/,
d"No clej[l4 s/ cflb ;dfj]z ug'x{ 'Fb}g .
• clestf{ (Agency) ;DaGwL] cj:yfdf s]jn sld;gsf] /sd dfq clestf{n] cfkm\gf] cfodf
;dfj]z ug'{kb{5 .
;fdfgsf] ljqmL (Sale of Goods)
• ;fdfgsf] ljqmLjf6 ePsf] cfosf] n]vf+sg tn pNn]v ul/Psf ;Dk"0f{ cj:yf k'/f ePkl5 dfq
ug'{kb{5
-s_ lgsfon] ;fdfgsf] :jfldTj ;Fu ;DalGwt k|d'v hf]lvd / nfe qm]tfnfO{ x:tfGt/0f u/]sf]
-v_ lgsfon] ;fdfg;Fu ;DalGwt Joj:yfksLo ;xeflutf g/fv]sf] / ;fdfg pk/ k|efjsf/L
lgoGq0f g/fv]sf]
-u_ cfosf] /sd ljZj;gLo lsl;dn] dfkg ug{ ;lsg]
-3_ lgsfon] sf/f]jf/;Fu ;DalGwt cfly{s nfe kfpg] ;DefJo -krf; k|ltzt eGbf w]/}_ /x]sf]
-ª_ sf/f]jf/;Fu ;DalGwt nfut ljZj;gLo lsl;dn] dfkg ug{ ;lsg]
;fdfgsf] gub jf pwf/f]df ;f]em} (Straightforward) ljqmL ePsf] cj:yfdf ;fdfGotof
qm]tfnfO{ ;fdfg x:tfGt/0f u/]sf] ;dodf cfo n]vf+sg ug'{kb{5 .
;]jf k|bfg (Rendering of services)
• ;]jf k|bfgsf] kl/0ffd ljZj;gLo lsl;dn] cg'dfg ug{ ;lsg] ePdf pQm ;]jf k|bfg;Fu ;DalGwt cfodf
n]vf+sg ug'{kb{5 . o;sf] nflu k|ltj]bg cjlwsf] cGt;Dddf pQm sf/f]jf/ k'/f ePsf] :t/nfO{ cfwf/
dfGg'kb{5 . o;nfO{ k'/f ePsf] k|ltzt ljlw klg elgG5 . ;]jf k|bfgsf] kl/0ffd lgDg ;a} cj:yf k'/f
ePsf] v08df ljZj;gLo lsl;daf6 cg'dfg ug{ ;lsG5M
-s_ cfosf] /sd ljZj;gLo lsl;dn] dfkg ug{ ;lsG5 .
-v_ sf/f]jf/;Fu ;DalGwt cfly{s nfe lgsfon] kfpg] ;Defjgf 5 .
-u_ k|ltj]bg cjlw cGt;Dddf sf/f]jf/sf] k'/f ePsf] cj:yf ljZj;gLo lsl;daf6 dfkg ug{
;lsG5 .
-3_ sf/f]jf/df nfu]sf] vr{ / sf/f]jf/ k'/f ug{ nfUg] vr{ ljZj;gLo lsl;dn] dfkg ug{ ;lsG5 .
• ;]jf k|bfgsf] kl/0ffd ljZj;gLo lsl;dn] cg'dfg ug{ g;lsg] ePdf, ;f]wegf{ kfpg ;lsg] jf:tljs
vr{sf] xb;Dd dfq cfo n]vf+sg ug'{kb{5 .
lgdf{0f s/f/ (Construction contracts)
• lgdf{0f s/f/sf] kl/0ffd ljZj;gLo lsl;daf6 dfkg ug{ ;lsg] cj:yfdf, k|ltj]bg cjlw
cGtdf lgsfon] s/f/ cfo / s/f/ vr{ lgdf{0f k'/f ePsf] :t/sf] cfwf/df n]vf+sg
ug'{kb{5 .
• ;fdfGotof 5'6\6f5'6\6} s/f/sf] nflu 5'6\6f5'6\6} ?kdf n]vf+sg ug'{kb{5 .
;DkGg k|ltzt lalw (Percentage of completion method)
• of] ljlw ;]jf k|bfg / lgdf{0f s/f/;Fu ;DalGwt cfo n]vf+sgsf] nflu k|of]u ul/G5 .
• h'g ljlwn] ;a}eGbf ljZj;gLo lsl;dn] sfo{ ;DkGg u/]sf] dfkg ub{5, ;f]xL ljlw k|of]u u/]/
lgsfon] s'g} sf/f]jf/ jf s/f/sf] ;DkGg ePsf] :t/ lgwf{/0f ug'{kb{5 . ;Defljt ljlwx?
lgDgfg';f/ /x]sf 5gM
-s_ cg'dflgt s"n nfut / jf:tljs nfutsf] cg'kft . jf:tljs nfutdf eljiosf] sfo{sf] nflu ul/Psf
vr{, h:t}M eljiosf] nflu nluPsf sRrf kbfy{, ;dfj]z ug'{x'Fb}g .
-v_ cfh;Dd ;DkGg ePsf] sfo{sf] ;j]{If0f
-u_ ;]jf k|bfg jf s/f/ sfo{sf] ef}lts ?kdf ;DkGg ePsf] cg'kft

• sfo{k|ult / k]lZs afkt k|fKt /sdn] sfo{ ;DkGgtf k|ltlalDat ub}{gg\ .

contd…
• ;f]wegf{ kfpg] ;Defjgf g/x]sf ;Dk"0f{ vr{nfO{ t'?Gt vr{df n]vf+sg ug'{kb{5 .
• ha s'g} lgdf{0f s/f/sf] kl/0ffd ljZj;gLo lsl;daf6 dfkg ug{ ;ls+b}gM
• lgdf{0f s/f/df ePsf ;f]wegf{ k|fKt ug]{ ;DefJo vr{x? cfosf] ?kdf n]vf+sg ug'{kb{5 .
• lgsfon] ;Dk"0f{ s/f/ nfutnfO{ k|f]befjL cfwf/df vr{ u/]sf] cjlwdf g} n]vf+sg ug'{kb{5 .

• s"n s/f/ nfut s"n s/f/ cfo eGbf w]/} x'g] ;Defjgf ePdf pQm ;+efljt gf]S;fgL t'?Gt}
cfDbfgLsf] ljj/0fdf n]vf+sg ug'{kb{5 . o;sf] csf]{ c;/sf] ?kdf cg/; s/f/ afktsf] Joj:yf
n]vf+sg ug'{kb{5 .
• klxnf g} cfo n]vf+sg ul/Psf] /sd p7\g] ;+efjgf g/x]df pQm /sdnfO{ cfodf ;dfof]hgsf]
?kdf n]vf+sg gul/ 5'6\6} vr{sf] ?kdf n]vf+sg ug'{kb{5 .
Aofh (Interest)

Aofh cfDbfgL k|efjsf/L Jofh ljlw (effective interest method)

k|of]u ul/ n]vf+sg ug'{kb{5 .
 bkmf !&
;/sf/L cg'bfg (Government Grants)
• lgsfon] cfkm\gf] ;+rfng ultljlw;+u ;DalGwt ljutdf jf eljiodf u/]sf] jf
ug'{kg]{ ;zt{ cg'kfngfsf] abnfdf ;/sf/n] s'g} k|sf/sf] ;|f]tsf] x:tfGt/0f eO{
cfpg] ;xfotfnfO{;/sf/L cg'bfg elgG5 .
• ;/sf/L cg'bfgdf lgDg s'/fx? kb}{gg\M–
-s_ To:tf ;/sf/L ;xfotf h;sf] dfkg ug{ ;ls+b}g .
-v_ ;/sf/;Fu ul/Psf To:tf sf/f]jf/x? h'g lgsfosf] ;fdfGo Jofkfl/s sf/f]jf/jf6
5'6\ofpg ;ls+b}g .
dfGotf / dfkg (Recognition and measurement)
lgsfon] ;/sf/L cg'bfg lgDgfg';f/ n]vf+sg ug'{kb{5 M–
-s_ eljiodf cg'kfngf ug'{kg]{ s'g} zt{ gtf]lsPsf ;/sf/L cg'bfg hlta]nf k|fKo (Receivable) ePsf] avt cfDbfgL
afFWg'kb{5 .
-v_ eljiodf cg'kfngf ug'{kg]{ zt{x? tf]lsPsf ;/sf/L cg'bfg hlta]nf tf]lsPsf zt{x? k'/f x'G5g Tolx ;dodf
cfDbfgL afFWg' kb{5 .
-u_ s'g} vr{sf] nflu k|bfg ul/Psf] ;/sf/L cg'bfg cfDbfgLsf] ljj/0fdf vr{ n]vf+sg ul/Psf] cjlwdf cfDbfgL afFWg'
kb{5 .
-3_ ;DklQ vl/bsf] nflu k|bfg ul/Psf] ;/sf/L cg'bfg pQm ;DklQsf] pkof]lu cfo'e/ Jojl:yt tj/n] n]vf+sg
ug'{kb{5 .
-u_ cfo n]vf+sg ug]{ dfkb08 k'/f x'g' cufj} k|fKt ul/Psf cg'bfgnfO{ ljQLo l:yltsf] ljj/0fdf k/ ;fl/Psf] cfDbfgL
(Deferred Income) sf] ?kdf n]vf+sg ug{'kb{5 .

-3_ cg'bfg /sd k|fKt u/]sf] jf kfpg'kg]{ ;DklQsf] plrt df]ndf dfkg ug{'kb{5 .
Disclosure
• An entity shall disclose the following about government grants:

(a) the nature and amounts of government grants recognised in

the financial statements;
(b) unfulfilled conditions and other contingencies attaching to
government grants that have not been recognised in income; and
(c) an indication of other forms of government assistance from
which the entity has directly benefited.
 bkmf !*
C0fsf] nfut (Borrowing Costs)

• C0fsf] nfutdf Aofh / C0f ;Fu ;DalGwt cGo vr{x? ;dfj]z ul/Psf] x'G5 .
dfGotf (Recognition)
• lgsfon] h'g cjlwdf Joxf]/]sf] xf] Tolx cjlwdf ;Dk"0f{ C0fsf] nfutnfO{ cfDbfgLsf]
ljj/0fdf vr{ b]vfpg' kb{5 .
 bkmf !(
;DklQsf] Ifo (Impairment of Assets)

• ha s'g} ;DklQsf] k'gk|f{lKt /sd (Recoverable Amount) eGbf lstfaL /sd

(Carrying Amount) w]/} x'G5 Toltj]nf ;DklQsf] Ifo ePsf] dflgG5 / km/s /sdnfO{ Ifo
gf]S;fgL (Impairment Loss) elgG5 .

• lgDg ;DklQ afx]ssf x/]s ;DklQdf of] bkmf nfu'x'G5 M

• Employee Benefits cGtu{tsf ;DklQ
• ljQLo ;DklQx?
lhG;L df}Hbft Ifo (Impairment of inventories)
Selling price less cost to complete and sell
• lgsfon] k|To]s ljQLo k|ltj]bgsf] ldltdf lhG;L df}Hbftsf] Ifo eP gePsf] cf+sng ug{'kb{5 . lgsfon]
cf+sng ubf{ lstfaL /sd -Carrying Amount) / lhG;L df}Hbftsf] ;DkGg ug{ nfUg] / ljqmL ubf{ nfUg]
nfut 36fPkl5sf]] cg'dflgt ljqmL d"No (Selling price less cost to complete and sell) lar t'ngf
ug{'kb{5 . lhG;L df}Hbft Ifo ePdf a:t'sf] lstfaL /sd nfO{ df}Hbftsf] ;DkGg ug{ nfUg] / ljqmL ubf{
nfUg] nfut 36fPkl5sf]] cg'dflgt ljqmL d"Nodf dfkg ug'{kb{5 .
Reversal of impairment

• ljQLo k|ltj]bgsf] ldltdf k'gM cf+sng ubf{ lhG;L df}Hbftsf] Ifo ePsf] gb]lvPdf klxnf n]vf+sg
ul/Psf] IfonfO{ pN6fP/ -klxnf ul/Psf] Ifo 3f6fsf] /sd;Dd_ ;f] ljlgof]u /sd nfut jf k'gMcf+sng
ul/Psf] df}Hbftsf] ;DkGg ug{ nfUg] / ljqmL ubf{ nfUg] nfut 36fPkl5sf]] cg'dflgt ljqmL d"No dWo]sf]
sd /sddf ug'{kb{5 .
lhG;L df}Hbft afx]s cGo ;Dkltsf] Ifo (Impairment of assets
other than inventories)
General Principles
• ;DklQsf] k'gk|f{lKt /sd (Recoverable Amount) ljlgof]u /sd eGbf sd ePdf dfq lgsfon]
lstfaL /sdnfO{ 36fP/ k'gk|f{lKt /sddf n]vf+sg ug{'kb{5 . o;/L 36]sf] /sd g} Ifo gf]S;fgL xf] .
• Ifo gf]S;fgLnfO{ tTsfn} gfkmf gf]S;fgdf b]vfpg' kb{5 .
• lgsfon] x/]s aiff{Gtdf ;DklQsf] Ifo eP gePsf] d'Nof+sg ug'{kb{5 . Ifo gf]S;fgL d'Nof+sg ubf{
ljleGg ;"rsx?nfO{ Wofg lbg'kb{5 h;df ;"rgfsf afXo / cfGtl/s ;|ft] x? x'g;Sb5g .
contd…
;DklQsf] Iflt eP gePsf] d'Nof+sg ubf{ lgDg ;+st] x?dfly ljrf/ ug'{kb{5M
• ;'rgfsf jfXo ;|ft] x?M
• ;DklQsf] d"Nodf cfPsf] c:jefljs lu/fj6
• lgsfosf] ;+rfngsf] jftfj/0f;+u ;DalGwt k|fljlws, ahf/, cfly{s jf sfg"gL nufot cGo jftfj/0fdf cfPsf]
dxTjk"0f{ kl/jt{g
• lgsfosf] ;Dk"0f{ cg'dflgt d"No eGbf v"b ;DklQsf] lstfaL d"No w]/} x'g' .
• ;'rgfsf cfGtl/s ;|ft] x?M
• ;DklQ k|of]udf g/xg' jf ef}lts ?kdf Iflt x'g' .
• ;DklQsf] k|of]udf Jofks kl/jt{g cfpg' . h:t} ;DklQ lgs} sd k|of]u x'g', ;DklQ;+u ;DalGwt sf/f]jf/x?sf]
dxTjk"0f{ k'g;{+/rgf x'g' cflb
• ;DklQsf] cfly{s Ifdtf cfzfltt gx'g' jf gx'g] ;+efjgf /xg'
• olb o:tf ;+st] x? b]lvPdf lgsfon] ;DklQsf] Iflt eP gePsf] d"Nof+sg ug'{kb{5 / Tof] ;+u}
;DklQsf] x|f;s6\6L ljlw, pkof]lu cfo' / cjlzi6 d"Nosf] k'g/fjnf]sg ug'{kb{5 .
k'g{k|flKt /sdsf] dfkg (Measuring recoverable amount)
• k'gk|flKt /sd eGgfn] ;DklQnfO{ ljlqm u/]/ jf lg/Gt/ k|of]u u/]/ eljiodf k|fKt ug{ ;lsg] /sd
xf] .
• lgDg dWo] h'g sd x'G5 Tof] /sd g} k'gk|f{lKt /sd xf]M
-s_ ljqmL ubf{ nfUg] vr{ 36fPkl5sf] plrt d"No (Fair value less costs to sell) jf
-v_ k|of]u d"No (value in use)
• k|of]u d"No eGgfn] ;DklQsf] k|of]uaf6 eljiodf x'g] nfesf] jt{dfg /sdnfO{ a'emfpF5 . o;sf]
u0fgf lgDg cg';f/ ug{ ;lsG5
-s_ ;DklQaf6 eljiodf x'g] gub k|jfxsf] cg'dfg
-v_ To;df gub k|jfxdf pko'Qm 5'6 b/ (Discount Rate) nufpg]
IMPAIRMENT LOSS
 bkmf @)
sd{rf/L ;'ljwf (Employee benefits)
General Recognition principle for all employee benefits
• Employee benefits are all forms of consideration given by an entity in exchange for service
rendered by employees, including directors and management.
• An entity shall recognize the cost of all employee benefits to which its employees have become
entitled as a result of service rendered to the entity during the reporting period:
(a) as a liability, after deducting amounts that have been paid either directly to the employees
or as a contribution to an employee benefit fund. If the amount paid exceeds the obligation
arising from service before the reporting date, an entity shall recognize that excess as an asset
to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
(b) as an expense, unless another section of this NFRS requires the cost to be recognized as
part of the cost of an asset such as inventories or property, plant and equipment
• In other words, employee benefits are recognized when the employee earns those benefits, not
when those be
Specific employee benefits
When an employee has rendered service to an entity, the entity shall measure
amounts recognized in statement of income as follows:
1. benefits payable within a short period of time before or after the period of
service such as wages, salaries, contributions to provident funds or trust
funds, medical insurance premiums, and use of vehicle or residence, in the
reporting period in which services is rendered;
2. bonus and profit sharing payments, in the reporting period in which service
rendered;
3. medical benefits not covered by insurance, in the reporting period in which
employee claims the benefit; and
4. cost incurred for casual, annual or medical leave, in the reporting period in
which leave is taken.
contd…
• Benefits payable on retirement, such as contributory fund shall be measured and recognized as
expense at the amount that needs to be contributed (whether or not actually contributed; i.e. on
accrual basis) by the entity during the reporting period.
• Benefits payable on retirement, such as gratuity shall be measured and recognized as liability at
the amount that would be payable at the end of the reporting period, if the employee leave on
that date. employees who have not completed the minimum period of service to be entitled to the
retirement benefit at the end of the reporting period are not considered in the measurement of
the liability.
• Benefits payable as a result of an entity’s decision to terminate an employee’s employment before
the normal retirement date, are recognized in the reporting period on which the decision is
communicated to the employee.
• Benefits payable as a result of an employee’s decision to accept voluntary redundancy in exchange
for those benefits, are recognized in the statement of income in the reporting period in which the
employee accepts the same.
 bkmf @!
cfos/ (Income Tax)
• cfos/ s/of]Uo gfkmfdf cfwfl/t ;Dk"0f{ 3/]n' / j}bl] zs (domestic and foreign) s/ xf] .
• s/of]Uo gfkmf ;DalGwt :yflgo sfg"gsf] clwgdf s/of]Uo cfo af6 5'6 x'g] /sdx? 36fPkl5sf]
/sd xf] .
Recognition and Measurement
• lgsfon] pko'Qm sfg"gsf] cfwf/df /lx lx;fj ul/Psf] s/ vr{ ;DalGwt cjlwdf vr{sf] ?kdf
n]vf+sg ug'{kb{5 . vr{ ;+u ;DalGwt bfloTj ljlQo ljj/0fdf rfn' bfloTjsf] ?kdf k|:t't ug'{kb{5
tyf sfg"g cg';f/ lt/]sf] clu|d s/ rfn' ;DklQsf] ?kdf k|:t't ug'{kb{5 .
Withholding tax on dividends
• nfef+z e'QmfgL ubf{ To;sf] s]lx efu z]o/wlgsf] tkm{af6 s/ sfof{nodf a'emfpg' kg]{ lgsfosf]
bfloTj x'g;S5 . To:tf] s/ nfef+zsf] efusf] ?kdf :jk"FhLdf rfh{ ug'{kb{5 .
Section 22: Foreign Currency Translation
• k|To]s lgsfon] cfˆgf] sfof{Tds d'b|f (Functional Currency) klxrfg ug{'kb5{ .
• lgsfosf] sfof{Tds d'b|f (Functional Currency) eg]sf] k|fylds cfly{s
jftfj/0fsf] d'b|f xf] hxfF+ lgsfo ;~rfng ePsf] x'G5 .
• g]kfndf g]kfnL ?k}+of sfof{Tds d'b|f xf] eg] cGo ;a} d'b|f ljb]zL d'b|f x'g .
Reporting foreign currency transactions in the functional currency
k|f/lDes n]vf+sg (Initial Recognition)
• ljb]zL d'b|f sf/f]jf/ o:tf] sf/f]af/ xf] h'g ljb]zL d'b|fdf c+lst jf km5\of{}6 x'G5 . lgDg sf/f]af/ ljb]zL d'b|f
sf/f]jf/ x'g\ M

!= ljb]z? d'b|fdf c+lst j:t' tyf ;]jfsf] vl/b tyf laqmL .

@= k|fKt ug'{kg]{ jf ltg'{kg]{ /sd ljb]z? d'b|fdf c+lst ul/Psf] C0f
#= cGo s'g} tl/sfaf6 ljb]zL d'b|fdf c+lst ;DklQ k|fKt jf laqmL / bfloTj l:jsfg'{ jf km5\of{}6 ug]{ sfo{
• ljb]zL d'b|f sf/f]jf/sf] k|f/lDes n]vf+sg ubf{ sf/f]jf/ ldtLdf sfod /x]sf] sfof{Tds d'b|f / ljb]zL d'b|fsf]
lardf /x]sf] ljlgdo b/ (Spot Exchange Rate) k|of]u ug'{kb{5 .
• sf/f]jf/ ldtL eGgfn] of] n]vfdfg cg';f/ klxnf] k6s pQm sf/f]jf/ n]vf+sgsf] nflu of]Uo ePsf] ldtL eGg]
;Demg' kb{5 . Jofjxfl/stfsf] nflu k|fo sf/f]af/sf] ldltdf sfod /x]sf] ljlgdo b/;+u ;lGgs6 /x]sf] cf}ift
ljlgdo b/ k|of]u ug{ ;lsG5 . o;sf] nflu ;fKtflxs jf dfl;s cf}ift b/ k|of]u ug{ ;lsG5 .
Reporting at the end of subsequent reporting periods
• k|ltj]bg cjlwsf] cGTodf lgsfon] M
!= ljb]zL d'b|fdf c+lst df}lb|s cfO6dx? (Monetary Items) nfO{ clGtd b/n] kl/jt{g ug{] .
@= ljb]zL d'b|fdf c+lst cdf}lb|s cfO6dx? sf/f]jf/ ldtLdf sfod ljlgdo b/n] kl/jt{g ug]{ .

• lgsfon] df}lb|s cfO6dx?sf] lx;fj ldnfg (Settlement) ubf{ jf kl/jt{g ubf{ cfpg] ;Dk"0f{
ljlgdo km/s (Exchange difference) nfO{ cfDbfgLsf] ljj/0f (Statement of Income)
df n]vf+sg u'g{kb{5 .
k|:t'lts/0f d'b|fsf] k|of]u (Use of presentation currency)
• lgsfon] cfkm\gf] ljQLo ljj/0fx? cfkm\gf] sf/f]jf/x? n]vf+sg ug]{ eGbf j]Un} d'b|fdf k|:t't ug{;Sb5 .
o:tf] cj:yfdf cfDbfgL / vr{sf cfO6d / ljQLo l:yltsf] ljj/0fnfO{ k|:t'lts/0f d'b|fdf kl/jt{g
ug'{kb{5 .
• lgsfon] ;DklQ, bfloTj, cfDbfgL / vr{nfO{ kl/jt{g ubf{ lgDg k|s[of cg';f/ ug'{kb{5M
• ;DklQ / bfloTj ljQLo l:ylt ljj/0fsf] ldltdf /x]sf] clGtd b/ k|of]u ul/ kl/jt{g u'g{kb{5 .
• cfDbfgL tyf vr{sf cfO6dx? sf/f]jf/ ldltsf] ljlgdo b/ k|of]u ul/ kl/jt{g ug'{kb{5 .
• k|:t'lts/0f d'b|fdf kl/jt{g ubf{ cfpg] ;Dk"0f{ ljlgdo km/s /sd cfDbfgLsf] ljj/0fdf n]vf+sg ug'{kb{5 . o;/L
n]vf+sg ubf{ pQm /sd gfkmf jf gf]S;fg olsg ug]{ ul/ n]vf+sg ug'{ x'Fb}g t/ ;+lrt d'gfkmf lgwf{/0f ug]{ ul/
n]vf+sg ug'{kb{5 .
• Jofjxfl/stfsf] nflu k|fo sf/f]af/sf] ldltdf sfod /x]sf] ljlgdo b/;+u ;lGgs6 /x]sf] cf}ift
ljlgdo b/ k|of]u ug{ ;lsG5 . o;sf] nflu ;fKtflxs jf dfl;s cf}ift b/ k|of]u ug{ ;lsG5 .
 bkmf @#
k|ltj]bg cjlw cGt kl5sf 36gfx? (Events after the reporting period)

• k|ltj]bg cjlwsf] cGTo ePkl5 / ljQLo ljj/0fx? hf/L ug{sf] nflu

:jLs[t ePsf] ldltsf] aLrdf 36\g] cg's"n / k|lts"n b'j} k|sf/sf 36gf
k|ltj]bg cjlw kl5sf 36gfx? x'g\ .
• o:tf 36gfx? ;dfof]hgsf/L / c;dfof]hgsf/L (Adjusting and Non-
Adjusting) ul/ b'O k|sf/sf x'g;Sb5g .
dfGotf / dfkg (Recognition and Measurement)
k|ltj]bg cjlw cGt kl5sf ;dfof]hgsf/L 36gfx? (Adjusting events after the
reporting period)

• lgsfon] k|ltj]bg cjlw cGTo kl5sf ;dfof]hgsf/L 36gfx?sf] c;/ bzf{pgsf] nflu ljQLo
ljj/0fdf ;DalGwt v'nf;f ;lxtsf n]vf+sg u/]sf /sdx? jf klxnf n]vf+sg gu/]sf
cfO6dx?nfO{ ;dfof]hg ug{' kb{5 .

• k|ltj]bg cjlw cGt kl5sf ;dfof]hgsf/L 36gfx? To:tf 36gf x'g h;n] pQm 36gf;Fu
;DalGwt cj:yfx? k|ltj]bg cjlwsf] cGtdf ljBdfg /x]sf] k|df0f lbG5g\ .
k|ltj]bg cjlw cGt kl5sf ;dfof]hgsf/L 36gfx? – pbfx/0fx?
v k|ltj]bg cjlwkl5 k|fKt ;"rgf h;n] ;DklQsf] k|ltj]bg cjlwsf] cGtdf ;DklQ Ifo ePsf] jf Ifo
gf]S;fgLnfO{ yk36 ug'{kg]{ ;+s]t ub{5 . pbfx/0fx?M
c= k|ltj]bg cjlw cGtkl5 s'g} u|fxssf] 6f6 klN6Psf] (bankruptcy of a customer)
36gfn] ;fwf/0ftof pQm /sd lng'kg{] lx;fjdf k|ltj]bg cjlw cGtsf] lbgdf Ifo ljBdfg
/x]sf] ;+s]t ub{5 . o:tf] cj:yfdf pQm lng'kg]{ lx;fjsf] /sdnfO{ ;dfof]hg ug'{kb{5 .
cf= k|ltj]bg cjlw cGtkl5sf] df}Hbftsf] laqmLn] pQm df}Hbftsf] k|ltj]bg cjlwsf] cGtsf] ljqmL
d"Nosf] k|df0f lbg ;Sb5 / pQm k|df0fsf] cfwf/df k|ltj]bg cjlw cGtdf df}Hbftdf ePsf]
;Defljt Ifo cf+sng ug{ ;lsG5 .
v k|ltj]bg cjlw cGt cl3 g} vl/b u/]sf] jf ljqmL u/]sf] ;DklQsf] /sd k|ltj]bg cjlwsf] cGtkl5
olsg x'g' .
k|ltj]bg cjlw cGt kl5sf ;dfof]hgsf/L 36gfx?
(Adjusting events after the reporting period)
• lgsfon] k|ltj]bg cjlw cGt kl5sf c;dfof]hgsf/L 36gfx?sf] c;/ bzf{pgsf] nflu ljQLo
ljj/0fdf n]vf+sg ul/Psf /sdx?nfO{ ;dfof]hg ug'x{ F'b}g .

• k|ltj]bg cjlw cGt kl5sf c;dfof]hgsf/L 36gfx? To:tf 36gf x'g h;n] pQm 36gf
ljQLo k|ltj]bg cjlwsf] cGtkl5 36]sf] cj:yfx? ;+s]t ub{5 .

• af9L, cfuf] jf k|ltj]bg cjlw cGtkl5 36]sf cGo 36gfx? k|ltj]bg cjlw cGt kl5sf
c;dfof]hgsf/L 36gfsf pbfx/0fx? x'g .
nfef+z (Dividend)
• lgsfon] z]o/wgLx?nfO{ k|ltj]bg cjlwsf] cGtkl5 nfef+z 3f]if0ff u/]df pQm nfef+zsf] /sd
k|ltj]bg cjlwsf] cGTodf bfloTjsf] ?kdf n]vf+sg ug'{x'Fb}g . pQm nfef+znfO{ k|ltj]bg
cjlwsf] cGtdf ;+lrt cfh{g (retained earnings) sf] cnUu} 36ssf (separate
component) ?kdf k|:t't ug{ ;lsG5 .

v'nf;f
• lgsfon] ljQLo ljj/0f hf/L ug{ cg'dlt k|fKt ldtL / cg'dlt k|bfg ug]{ clwsf/Lsf] af/]df
v'nf;f ug'{kb{5 . ;fy} olb lgsfosf z]o/wlg jf cGon] hf/L u/]kl5 ljQLo ljj/0f ;+zf]wg
ug{ ;Sg] ePdf ;f] tYo klg v'nfpg' kb{5 .
 bkmf @$
;DalGwt kIf v'nf;f (Related Party Disclosure)
• ;DalGwt kIfsf] cl:tTj / ;DalGwt kIf ;+usf] sf/f]jf/n] lgsfosf] ljQLo l:ylt / cfDbfgL
ljj/0fdf k|efj kfg{ ;Sg] ;+efjgf ePsf]n] ljQLo ljj/0fdf ;DalGwt kIf v'nf;f cfjZos
kb{5 .
• lgsfo / lgsfosf] ;DalGwt kIfsf] lardf ePsf], d"No ePsf] jf gePsf], s'g} ;+zfwg, ;]jf jf
bfloTjx?sf] x:tfGt/0f g} ;DalGwt kIf sf/f]jf/ xf] .
• pbfx/0fx?
• lgsfo / o;sf d"Vo z]o/wgL larsf] sf/f]jf/
• s'g} t];f| ] lgsfo jf JolQmsf] ;femf lgoGq0fdf /x]sf] s'g} lgsfo;+usf] sf/f]jf/
• lgsfosf] tkm{af6 lgsfonfO{ lgoGq0f ug]{ s'g} lgsfo jf JolQmn] k|ToIf ?kdf ul/lbPsf vr{x?
(transactions in which an entity or person that controls the reporting entity incurs
expenses directly that otherwise would have been borne by the reporting entity.)
;DalGwt kIf (Related Party)
A related party is a person or entity that is related to the entity that is
preparing its financial statements (the reporting entity).
a) a person or a close member of that person’s family is related to a reporting
entity if that person:
i. is a member of the key management personnel of the reporting entity or of a parent
of the reporting entity;
ii. has control over the reporting entity; or
iii. has joint control or significant influence over the reporting entity or has significant
voting power in it.
 ;DalGwt kIf (Related Party) contd…
(b) an entity is related to a reporting entity if any of the following conditions applies:
(i) the entity and the reporting entity are members of the same group (which
means that each parent, subsidiary and fellow subsidiary is related to the others).
(ii) either entity is an associate or joint venture of the other entity (or of a member
of a group of which the other entity is a member).
(iii) both entities are joint ventures of the same third entity.
(iv) either entity is a joint venture of a third entity and the other entity is an
associate of the third entity.
(v) the entity is a post-employment benefit plan for the benefit of employees of
either the reporting entity or an entity related to the reporting entity. If the
reporting entity is itself such a plan, the sponsoring employers are also related to
the reporting entity.
(vi) the entity is controlled or jointly controlled by a person identified in (a).
;DalGwt kIf (Related Party) contd…
(vii) a person identified in (a)(i) has significant voting power in the entity;
(viii) a person identified in (a)(ii) has significant influence over the entity or
significant voting power in it.
(ix) a person or a close member of that person’s family has both significant
influence over the entity or significant voting power in it and joint control
over the reporting entity; or
(x) a member of the key management personnel of the entity or of a parent
of the entity, or a close member of that member’s family, has control or joint
control over the reporting entity or has significant voting power in it.
;DalGwt kIf (Related Party) contd…
The following are not necessarily related parties:

(a) two entities simply because they have a director or other member of
key management personnel in common.
(b) providers of finance by virtue of their normal dealings with an entity
(even though they may affect the freedom of action of an entity or
participate in its decision making process); and
(c) a customer, or supplier with whom an entity transacts a significant
volume of business, merely by virtue of the resulting economic
dependence.
v'nf;f (Disclosure)
Disclosure of parent-subsidiary relationships

Relationships between a parent and its subsidiaries shall be disclosed

irrespective of whether there have been related party transactions. An
entity shall disclose the name of its parent and, if different, the ultimate
controlling party.
v'nf;f (Disclosure) contd…
Disclosure of key management personnel compensation

An entity shall disclose key management personnel compensation in total

Disclosure of related party transactions

If an entity has related party transactions, it shall disclose the nature of the
related party relationship as well as information about the transactions,
outstanding balances and commitments necessary for an understanding of the
potential effect of the relationship on the financial statements. Those
disclosure requirements are in addition to the requirements in paragraph 33.7
to disclose key management personnel compensation. At a minimum,
disclosures shall include:
v'nf;f (Disclosure) contd…
(a) the amount of the transactions.
(b) the amount of outstanding balances and:
(i) their terms and conditions, including whether they are secured, and
the nature of the consideration to be provided in settlement; and
(ii) details of any guarantees given or received.
(c) provisions for uncollectable receivables related to the amount of
outstanding balances; and
(d) the expense recognized during the period in respect of bad or doubtful
debts due from related parties.
Such transactions could include purchases, sales, or transfers of goods or
services; leases; guarantees; and settlements by the entity on behalf of the
related party or vice versa.
 Section 25
n3' lgsfosf] nflu g]kfn n]vfdfgdf ;+qmd0f Transition to the NAS for MEs
klxnf] k6s cjnDag (First-time adoption)
• n3' lgsfosf] nflu g]kfn n]vfdfg cg'?k klxnf] k6s ljQLo ljj/0f agfpg] lgsfosf] nflu of] bkmf
nfu' x'G5 .
• h'g ljQLo ljj/0fdf lgsfon] n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngfsf] :ki6 / lg;+sf]r
(explicit and unreserved) ljj/0f lbG5 Tolx ljQLo ljj/0f g} lgsfosf] n3' lgsfosf] nflu g]kfn
n]vfdfg cg'?ksf] klxnf] ljQLo ljj/0f xf] . lgDgfg';f/sf] cj:yf ePsf] lgsfon] of] n]vfdfg
cg';f/sf] ljQLo ljj/0f tof/ u/]df n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/sf] klxnf] ljQLo ljj/0f
7xl/G5g\ M
• utaif{sf] ljQLo ljj/0f k|:t't u/]sf] lyPg
• n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/ g/x]sf /fli6o cfjZostf (national requirements) cg';f/
kl5Nnf] ut aif{sf] ljQLo ljj/0f k|:t't u/]sf]
• NFRS jf NFRS for SMESs cg’;f/ cfkm\gf] kl5Nnf] ut aif{sf] ljQLo ljj/0f k|:t’t u/]sf]
The Transition Date
• An entity’s date of transition to the NAS for MEs when using this
standard for that transition is the beginning of the earliest period for
which the entity presents full comparative information in accordance
with the NAS for MEs in its first financial statements that conform to
the NAS for MEs.
Procedures for preparing financial
statements at the date of transition
lgsfon] n3' lgsfosf] nflu g]kfn n]vfdfgdf ;+qmd0f ePsf] ldtLsf] z'?jftL ljQLo l:ylt
ljj/0fdf lgDgfg';f/ ug'{kb{5
• n3' lgsfosf] nflu g]kfn n]vfdfgn] cfjZos 7fg]sf ;Dk"0f{ ;DklQ / bfloTjx? n]vf+sg
ug]{
• n3' lgsfosf] nflu g]kfn n]vfdfgn] cg'dlt glbPsf ;DklQ / bfloTj n]vf+sg gug]{
• k'/fgf] ljQLo k|ltj]bgsf] 9fFrf cg';f/ jlu{s/0f ul/Psf ;DklQ, bfloTj / :jk"FhLsf
36snfO{ n3' lgsfosf] nflu g]kfn n]vfdfgsf] cfjZostf cg';f/ k'g{jlu{s/0f ug]{
• n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/ ;Dk"0f{ n]vf+lst ;DklQ / bfloTjsf] dfkg ug]{
.
contd…
• n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf cg';f/sf] z'?jftL ljQLo l:ylt ljj/0f / ;f]lx
ldtLsf] k'/fgf] 9fFrf cg';f/ ljQLo l:ylt ljj/0f tof/ ug{ k|of]u ul/Psf n]vfgLlt km/s kg{
;Sb5g . n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngfsf] ;+qmd0fsflng ldtLeGbf cuf8Lsf
sf/f]jf/, cGo 36gf / cj:yfdf ;dfof]hg ug'{kg]{ b]lvG5 . To;sf/0f lgsfon] pQm ;dfof]hgx?
n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngfsf] ;+qmd0fsflng ldtLdf ;+lrt cfh{g (Retained
Earnings) df n]vf+sg ug'{kb{5 .

• If it is impracticable for an entity to restate the opening statement of financial position at

the date of transition for one or more of the adjustments required (i.e. entity can not
restate after making every reasonable efforts to do so), the entity shall apply this clause
for such adjustments in the earliest period for which it is practicable to do so. And the
entity shall disclose which amounts in the financial statements are affected.
contd…

Explanation to transition to the NAS for MEs

• n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngfdf ePsf] ;+qmd0fsf] sf/0fn] lgsfosf] ljQLo
l:ylt, ljQLo k|bz{g / gub k|jfxdf k/]sf] c;/sf] JofVof ug'{kb{5 .
lx;fj ldnfg (Reconciliations)
n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf cg';f/sf] k|yd ljQLo ljj/0fdf lgDg
tYox? ;+nUg ug'{kb{5M
• n]vfgLltsf] k|s[ltdf ePsf] kl/jt{gsf] JofVof
• lgDg b'O ldltdf k'/fgf] 9fFrf cg';f/ / n3' lgsfosf] nflu g]kfn n]vfdfg cg';f/sf]
:jk"FhLsf] lx;fj ldnfgM
• n3' lgsfosf] nflu g]kfn n]vfdfgsf] ;+qmd0fsflng ldtL
• k'/fgf] 9fFrf cg';f/ lgwf{/0f ul/Psf lgsfosf] kl5Nnf] ljQLo ljj/0fsf] clGtd ldtL
• k'/fgf] 9fFrf cg';f/ lgwf{/0f ul/Psf lgsfosf] kl5Nnf] ljQLo ljj/0fsf] gfkmf gf]S;fg / ;f]lx
ldtLsf] n3' lgsfosf] nflu g]kfn n]vfdfgsf] cg'kfngf cg';f/sf] gfkmf gf]S;fgsf] lx;fj
ldnfg
Any Questions ?
THANK YOU !!