wØZxq K¬vm

wkLbdj AePq av‡h©i we‡eP¨ welqI AePq wba©vi‡bi we‡eP¨

welq|

AePq av‡h©i we‡eP¨ welq

AePq n‡”Q †Kv‡bv m¤úwËi g~j¨‡K Zvi AvbygvwbK Avqy®‹v‡ji g‡a¨ hyw³m½Z wfwË Abymv‡i eÈb e¨e¯’v| Ab¨fv‡e ejv hvq †h‡Kv‡bv wbw`©ó wnmveKv‡ji gybvdv wbY©‡q AwR©Z ivR¯^ n‡Z LiP wnmv‡e m¤úwË e¨envi eve` e¨‡qi †h Ask ev` †`Iqv nq Zv‡K AePq e‡j|

wgjKiY aviYv Abyhvqx, mwVKfv‡e e¨‡qi eÈb Av‡qi mv‡_ e¨‡qi mwVK wgjKiY K‡i| AePq n‡jv e¨q eȇbi GKwU c×wZ| Acic‡¶ AePq n‡jv c‡iv¶, AbM` Ges Abygvb wbf©i e¨q| ZvB ejv nq ÒAePq n‡”Q e¨q eȇbi GKwU c×wZ| Rvi g~‡j¨i cwieZ©b wbY©q Kiv nq bv| ZvB c¨v‡U›U m¤úwËi ewntg~j¨ evRvig~j¨ †_‡K c„_K nq| AePq wZb ai‡bi m¤úwËi †¶‡Î cÖ‡qvM Kiv nq| †m¸‡jv n‡jv: f~wg Dbœqb, `vjvb †KvVv, hš¿cvwZ|

c¨v‡U›U m¤úwË weµ‡qi Rb¨ ivLv nq bv e‡j Zvi evRvi g~‡j¨i cwieZ©b wbY©q Kiv nq bv| ZvB c¨v‡U›U m¤úwËi ewntg~j¨ evRvig~j¨ †_‡K c„_K nq| AePq wZb ai‡bi m¤úwËi †¶‡Î cÖ‡qvM Kiv nq| †m¸‡jv n‡jv: f~wg Dbœqb, `vjvb †KvVv, hš¿cvwZ|

me©RbMÖvn¨ wnmveweÁv‡bi bxwZ (GAAP) Abymv‡i m¤úwËi e¨q‡K cÖZ¨vwkZ Kvh©Ki RxebKv‡ji g‡a¨ Ggb fv‡e web¨vm Ki‡Z n‡e †hb D³ m¤úwË n‡Z cÖvß myweav, m¤úwËi Avqy®‹v‡ji g‡a¨ hyw³m½Zfv‡e ewÈZ nq|GKwU e¨emvq cÖwZôv‡bi mwVK Avw_©K Ae¯’v cÖKvk ev cÖwZôv‡bi mwVK cwigvY jvf-†jvKmvb wbY©‡qi †¶‡Î AeP‡qi ¸iæZ¡ ev cÖ‡qvRbxqZv Acwimxg|

AePq wba©vi‡Y we‡eP¨ welq:

AePq wba©vi‡Yi †¶‡Î wZbwU Dcv`vb ev welq we‡ePbv Ki‡Z nq|

1.m¤úwËi µqg~j¨ 2.m¤úwËi Kvh©Kix Rxeb 3.m¤úwËi fMœve‡kl g~j¨

1. m¤úwËi µqg~j¨:

m¤úwËi µqg~‡j¨i Dci wfwË K‡i m¤úwËi AePq wba©viY Kiv nq| m¤úwËi µqg~j¨ m¤ú‡K© ¯’vqx m¤úwËi e¨q wba©viY As‡k we¯ÍvwiZ Av‡jvPbv Kiv n‡q‡Q| µqg~j¨‡K AvbygvwbK Avqy®‹vj Øviv fvM K‡i AePq wba©viY Kiv nq| ZvB m¤úwËi µqg~j¨ AePq wbY©‡q LyeB ¸iæZ¡c~Y©|

2. m¤úwËi Kvh©Kix Rxeb:

AePq cwigv‡ci Rb¨ m¤úwË †_‡K KZ eQi a‡i myweav †fvM Kiv hv‡e A_©vr m¤úwËi Kvh©Ki Avhy®‹vj KZ †m m¤ú‡K© Abygvb cÖ‡qvRb| m¤úwËi Kvh©Ki Avqy®‹vj ej‡Z A‡b‡K e¯‘MZ Avqy®‹vj Ges A‡b‡K A_©‰bwZK Avqy®‹vj‡K we‡ePbv K‡ib| †h mgq a‡i m¤úwË †_‡K A_©‰bwZK my‡hvM-myweav cvIqv hvq ZvB n‡jv m¤úwËi A_©‰bwZK Avqy®‹vj| mvaviYZ m¤úwËi A_©‰bwZK Avqy®‹vj e¯‘MZ Avqy®‹vj †_‡K Kg nq|

m¤úwËi Kvh©Ki Avqy®‹vj wba©vi‡Yi Rb¨ KZK¸‡jv welq ¸iæZ¡mnKv‡i we‡ePbv Ki‡Z nq| †hgbK. †givgZ I bevq‡bi mvnv‡h¨ m¤úwËi h_vh_ i¶Yv‡e¶Y n‡”Q wKbv;L. ¯^vfvwe‡Ki Zzjbvq m¤úwˇK †ewk mgq a‡i Kv‡R jvMv‡bv n‡”Q wKbv;M. bZzb m¤úwË AwaKv‡ii d‡j cyiv‡bv m¤úwËi A‡K‡Rv nIqvi m¤¢vebv KZLvwb| GLv‡b D‡jL¨ Kiv cª‡qvRb †h, m¯úwËi Kvh©Ki Avqy®‹vj mwVKfv‡e wba©viY Kiv LyeB Kómva¨ e¨vcvi| m¤úwË AZx‡Z e¨envi n‡q _vK‡j †m m¤ú‡K© AwfÁZv, KvwiMwi we‡kl‡Ái civgk© BZ¨vw`i Dci wfwË K‡i m¤úwËi Kvh©Ki Avqy®‹vj m¤ú‡K© Abygvb Kiv nq|

3. m¤úwËi fMœve‡kl g~j¨:

AbywgZ Kvh©Kv‡ji †k‡l m¤úwË wewµ K‡i †h g~j¨ cvIqv hvq Zv‡K H m¤úwËi fMœve‡kl g~j¨ ejv nq|

g~j¨vqb:-AePq wba©vi‡Y we‡eP¨ welq K wU Ges

Dcv`vb¸‡jvi bvg wjL:-

A`j

B`j

`jxq KvR

m¤úwËi µqg~j¨ wKfv‡e

wbb©q Kiv nq Zv wjL

m¤úwËi Kvh©Kix Rxebej‡Z wK eySvq Zv LvZvq wjL:

evoxi KvR:- AePq av‡h©i myweav¸‡jvLvZvq wj‡L Avb‡e|