ifrs and asset accounting overview

8/6/2019 IFRS and Asset accounting overview

http://slidepdf.com/reader/full/ifrs-and-asset-accounting-overview 1/14

CKIGMBFIRMLE- < -

Khofctmvfs t`f sfssmki

R`f Gkcus ms ki MGXS rfeltfb bknlmi lrfls (FXT mnplct ms ikt plrt kg t`f

ljfibl)

Lrfls ckvfrfb

•Trkvmbf kvfrvmfw kg MGXS stliblrb sfttmij krjlimzltmki lib MGXS

rklbnlp gkr Mibml

•@mj`emj`t Nlokr mnplct lrfls gkr Mibmli cknplimfs

•Bmscuss hrmfgey lhkut sfefct mnplct lrfls



CKIGMBFIRMLE- 8 -

Krjlimzltmki structurf kg MLSH

Zls rfgfrrfb ls SMC (Vp tk 8448)

lib Grkn Nlrc` 84<4 mt ms rfgfrrfb

ls MGXS mitfrprftltmki cknnmttff

Skurcf? SLT prfss



CKIGMBFIRMLE- 3 -

Silps`kt kg MGXS lib MLS

R`frf lrf = MGXS lerflby puhems`fb

R`frf lrf 2< MLS puhems`fb (MLS-3-7, MLS-= &<3 lrf Zmt`brlwi)

R`frf lrf <= MGXMC (Mitfrprftltmki kg MGXS lib MLS lrf puhems`fb tmee bltfs)

puhems`fb, MGXMC gkrns plrt kg Lut`krmzfb jumbfemif hy MLSH lib s`kueb hf

cknpemfb wmt` burmij prfplrltmki kg lcckuits lib rfpkrtmij.

Vptk 8448 MGXS & MLS mitfrprftltmkis wfrf puhems`fb ls SMC (Stliblrbmitfrprftltmki cknnmttff)

Bmggfrficf hftwffi MLS lib MGXS

•MLS stliblrbs wfrf puhems`fb hftwffi <=:3 lib 844< hy MLSC (Mitfriltmkile

Lcckuitmij Stliblrbs Cknnmttff )

•MGXS stliblrbs wfrf puhems`fb grkn 844< kiwlrbs hy MLSH (Mitfriltmkile Lcckuitmij

Stliblrbs Hklrb)

•Trmicmpefs kg t`f MGXS tlaf prfcfbficf mg t`frf”s ckitrlbmctmki wmt` t`ksf kg t`f MLS



CKIGMBFIRMLE- 2 -

MGXS stliblrbs

• MGXS < Gmrst-tmnf Lbkptmki kg Mitfriltmkile Gmilicmle Xfpkrtmij Stliblrbs

• MGXS 8 S`lrf-hlsfb Tlynfit

• MGXS 3 Husmifss Cknhmiltmkis

• MGXS 2 Misurlicf Ckitrlcts

• MGXS 6 Iki-currfit Lssfts @feb gkr Slef lib Bmsckitmiufb Kpfrltmkis

• MGXS 7 Fxpekrltmki gkr lib Fvleultmki kg Nmifrle Lssfts

• MGXS : Gmilicmle Mistrunfits? Bmsceksurfs

• MGXS 0 Kpfrltmij Sfjnfits

• MGXS = Gmilicmle Mistrunfits (Tuhems`fb ki Ikv 84<4 lib wmee hf lppemclhef grkn Oli 84<3)

Hlsmc Xfpkrts rfqumrfb hy MGXS

• Stltfnfit kg Gmilicmle pksmtmki

• Stltfnfit kg Gmilicmle pfrgkrnlicf

• Ckiskembltfb stltfnfit kg c`lijf mi fqumty (kwifr kg plrfit lib iki ckitrkeemij mitfrfst)

• Ckiskembltfb stltfnfit kg cls` gekw



MGXS ? Mibmli Lppemclhmemty kvfrvmfw

• Emstfb kr Viemstfb Cknplimfs wmt` Ift wkrt`

hftwffi Xs.644 tk Xs.<444 Cr

• Emstfb Cknplimfs Tlrt kg ISF – Imgty 64

• Emstfb Cknplimfs Tlrt kg HSF – Sfisfx 34

• Cknplimfs Emstfb Kut smbf Mibml

• Emstfb/Viemstfb Cknplimfs Ift Zkrt` 9 Xs. <444 Cr

<st Lprme 84<<

Sc`fbuef gkr Mibmli cknplimfs ls pfr iktmgmcltmki grkn

Nmimstry kg Ckrpkrltf Lgglmrs Bltfb 88ib Oli 84<4

Stljf# <

Stljf# 3

Stljf# 8

• Emstfb Cknplimfs ?Ift wkrt` 5 Xs.644 Cr

<st

Lprme 84<3

<st Lprme 84<2

Stljf# 3

• Iki Emstfb Cknplimfs ? Ift Zkrt` 5 Xs. 644 Cr

•Snlee lib Nfbmun Cknplimfs ( SNCs )

Kptmkile

- 6 -



MGXS – C`leefijfs

Lpprklc`mij Afy

Bflbemifs

• Clrry kut mnplct lssfssnfit wmt` `fep kg ykur Lubmtkrs, Lcckuitmij lib MR tfln

• Flrey Trkofct Teliimij lib lileysms eflbs tk succfssgue prkofct

Tlrleefe

Xfpkrtmij

Ifw Bfemvfry

Systfns &

Trkcfssfs

Rrlislctmki

C`lijfs

• Tlrleefe rfpkrtmij rfqumrfb gkr prmkr yflr cknplrmski hftwffi ekcle lcckuitmij

stliblrbs lib MGXS (Nlmiey t m̀s wmee hf bkif kut smbf systfn gkr f.j. Gkr G.] 84<<-<8

gmrst yflr wmt` MGXS wmee rfqumrf cknplrltmvf stltfnfit gkr G.] 844<4-<<)

• Iffb tk rfckicmef lib fxpelmi bmggfrficfs / c`lijfs hftwffi ekcle lcckuitmij

stliblrbs lib MGXS

• C`lijfs wmee `lvf tk hf bkif lt lpprkprmltf prkcfss efvfes

• Iffb tk clpturf lbbmtmkile bltl / migkrnltmkile gkr fxtfismvf bmsceksurf

• Mnpefnfitltmki rfqumrfs crkss - guictmkile tflns lcrkss Gmilicmle Lcckuitmij,

Nliljfnfit Lcckuitmij, Rlx, MR Ckisuetmij plrtifrs, lib FXT Suppkrt Sfrvmcfs

• Ifw ceksmij prkcfss rfqumrfb tk miceubf lbbmtmkileifw MGXS spfcmgmc migkrnltmkiwmt̀ kut micrflsmij ceksmij cycefs

MGXS mnpefnfitltmki ms ikt l Xfpkrtmij prkofct. @ls smjimgmclit mnplct ki?

• Cknpliy krjlimzltmki lt Ckrpkrltf lib Suhsmbmlry efvfe

• Wleultmki kg mibmvmbule Husmifss Rrlislctmkis

• Rrlislctmkile systfn nly iffb skgtwlrf lib @lrbwlrf Vpjrlbfs

- 7 -



MGXS vfrsus MJLLT? Nlokr Lrfls kg Mnplct

• Trkpfrty Telits lib Fqumpnfits

– Mimtmle ckst wmee hf Cls` kr Cls` fqumvlefit plmb kr Glmr Wleuf kg kt`fr ckismbfrltmkis tk lcqumrf li

lssft – Mg mt ms lcqumrfb t`rkuj` fqumty, mt s`kueb hf vleufb lcckrbmij tk s`lrf hlsfb plynfits

– Bfprfcmlhef lnkuit wmee hf ckst - Xfsmbule vleuf tk hf bftfrnmifb

– Hmkekjmcle lssft, Fxpekrltmki, Fvleultmki lssfts, Nmifrle lib Nmifrle rmj`ts lrf ikt ckvfrfb hy MLS -

<7, mt ms ckvfrfb hy kt`fr MLS.

• Mitlijmhef Lssfts

– Lssfts suc` ls Jkkbwmee wmee hf rfckjimzfb lt ckst, w`mc` miceubfs Turc`lsf prmcf miceubmij mnpkrt

butmfs lib iki rfguiblhef purc`lsf tlxfs

– Xfqumrfnfit kg leekcltmki kg Jkkbwmee tk Cls` jfifrltmij uimts (Mi clsf kg Husmifss cknhmiltmki)

• Mnplmrnfit

– Xfvfrsle kg Jkkbwmee mnplmrnfit ms ikt leekwfb

- : -



MGXS vfrsus MJLLT? Nlokr Lrfls kg Mnplct

• Xfvfiuf Xfckjimtmki

– Xfvfiuf ms rfckjimzfb kiey w`fi t`f fitmty trlisgfr lee t`f rmsas (ikt ki bfemvfry lib

rfemlhmemty). F.j. Xfvfiuf ms rfckjimzfb kiey w`fi t`f huyfr ckigmrns t`f rfcfmpt kgjkkbs lib ikt ki hmeemij

• Ckst kg slefs lcckuitmij

– Krjlimzltmki Iffb tk bfcmbf w`ft`fr tk lbkpt guictmki hlsfb kr ilturf hlsfb rfpkrtmij

kg ckst

– Mg bfcmbf tk usf guictmkile hlsfb rfpkrtmij, Iffb tk mbfitmgy guictmkile lrfl gkr Ckst kg

slefs rfpkrtmij lib clpturf mt gkr lee T& E trlislctmkis

• Xfpkrtmij lib Bmsceksurfs

– MGXS hlsfb Gmilicmle stltfnfits (Xfqumrf c`lijfs mi Sc`fbuef –WM, SFHM & XHM

rfpkrtmij structurf)

• f.j. Ckiskembltfb Micknf stltfnfits / Ckiskembltfb Hlelicf s`ffts / Ckiskembltfb cls` gekw

stltfnfits

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Lssft Lcckuitmij (MLS-<7)- Xfckjimtmki

• Hlsmc crmtfrml

–Clpmtlemzf smtf rfstkrltmki ckst wmt` nlmi lssft (Lt prfsfit vleuf)

–Clpmtlemzltmki ikt leekwfb?• Gkrfx bmgg. gkr prf kpfrltmvf pfrmkb

• Lbnmi, sfeemij kr kt`fr kvfr`flbs

• Trfemnmilry fxpfisf mg ikt nfftmij rfckjimtmki crmtfrml

• Suhsfqufit c`lijfs

– Leekws vleultmki hlsfb ki Ckst nkbfe kr Xfvleultmki nkbfe

–Tlrts rfpelcfnfit (Bfrfckjimzf keb lssft fvfi mg mt ms ikt l sfplrltf

lssft. Wleuf ;;;)

–Nlokr rfplmrs tk hf lbbfb tk clrrymij ckst

– Lbb Nlokr mispfctmki ckst tk clrrymij ckst• Nlokr splrfs s`kueb hf trfltfb ls lssft (Fxceubfb grkn mivfitkry)

• Mnplct

– Lboustnfit iffbs tk hf nlbf mi clrrymij ckst kg TTF kpfimij hlelicf

s`fft



- < 4 -

Lssft Lcckuitmij (MLS-<7)- Cknpkifitmzltmki

• Hlsmc crmtfrml

–Wleuf kg cknpkifit ms Smjimgmclit w`fi cknplrfb tk vleuf kg mtfn

–Fxpfctfb usfgue emgf kr nft`kb kg bfprfcmltmki ms bmggfrfit t`li nlmilssft

• Fxlnpefs

– Lmr crlgt/ Rurhmif

–Elib ms bmggfrfit grkn humebmij

–Kif nlc`mif ckstmij <<A wmt` fxpfctfb emgf kg <4 yrs, t`f nlc`mif

iffb tk hf kvfr`luefb fvfry 3 yflrs wmt` fxpfctfb ckst kg 3A. @kw

t`ms s`kueb hf clpmtlemzfb;

• 0A nlmi lssft wmt` emgf <4 yflrs

• 3A cknpkifit wmt` emgf 3 yflrs



- < < -

Lssft Lcckuitmij (MLS-<7)- Bfprfcmltmki

• Hlsmc crmtfrml

–Bfprfcmltf lssft kvfr usfgue emgf / kt`fr sumtlhef hlsms t`lt rfprfsfit

ckisunptmki kg lssft – Leekw uimt kg prkbuctmki hlsf / kutput qulitmty hlsfb bfprfcmltmki

• Fstmnltf kg rfsmbule vleuf lib usfgue emgf tk hf bkif fvfry yflr

• C`lijf mi rfsmbule vleuf lib usfgue emgf wmee `lvf prkspfctmvf fggfct ki

Bfprfcmltmki

• C`lijf kg bfprfcmltmki nft`kb ms ckismbfrfb ls c`lijf mi lcckuitmij

fstmnltf (Zmee `lvf kiey prkspfctmvf fggfct)



- < 8 -

Kt`fr lssft rfeltfb lrfls

Ekss kg lssft lib sfttefnfit kg misurlicf celmn hy Misurlicf cknpliy

Fxlnpefs

•Mg lssft wkrt` 34A ms ekst lib misurlicf cknpliy ply cknpfisltmki kg

84A trflt, trflt 34A ls ekss hy bfrfckjimzmij lssft lib 84A ls jlmi mi T&E



- < 3 -

Mitlijmhef lssft (MLS-30)

• Hlsmc crmtfrml

– Mitlijmhef lssft wmt` mibfgmimtf usfgue emgf cliikt hf lnkrtmzfb

(S`kueb hf tfstfb gkr Mnplmrnfit ki flc` Hlelicf s`fft bltf) –Xfsflrc` fxpfisfs cli ikt hf clpmtlemzfb

–Cfrtlmi Mitfrileey jfifrltfb lssft cli ikt hf clpmtlemzfb f.j.

– Lnkrtmzltmki s`kueb hf stkppfb mg Lssft ms `feb gkr slef

– Leekw rfvleultmki kg Mitlijmhef lssft mg lctmvf nlraft fxmsts

–Rk Clpmtlemzf Bfvfekpnfit ckst kg prkbuct cfrtlmi ckibmtmkis iffb

tk hf sltmsgmfb

• Fxlnpefs

–Jkkbwmee, trlbfnlras, ckpyrmj`ts, Grlic`msf ftc.



- < 2 -

Lssft Mnplmrnfit (MLS-37)

• Xfqumrfnfit

–Xfvfrsle kg mnplmrnfit ekss/ Jlmi ms rfqumrfb tk hf trlcfb tk

spfcmgmc lssft – MGXS sujjfsts kiey hkttkn-up lpprklc` gkr leekcltmki kg jkkbwmee

mi clsf kg l cls`-jfifrltmij uimt (Lppemclhef burmij Husmifss

cknhmiltmki)

–Gkr bftfrnmimij ift sfeemij prmcf, ckst kg bmspksle tk hf rfbucfb

kiey mi clsfs w`frf lssft ms mitfibfb tk hf bmspksfb kgg –Xfvfrsle kg Mnplmrnfit kg Jkkbwmee ms ikt leekwfb

• Fxlnpefs

– Lssft L wmt` clrrymij ckst Xs.<4444, mnplmrfb hy Xs 8444 mi ]flr

844=-<4, lib t`fi rfvleufb hy Xs.3444 mi 84<<-<8 t`fi rfvfrsf

ekss kg Xs.8444 lib pkst <444 tk rfvleultmki rfsfrvf.

ifrs and asset accounting overview

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