IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-1 to 4

1 ys[kkadu ekud [ACCOUNTING STANDARDS] Hkkx ys[kkadu ekudksa dk ifjp; 1 : (UNIT–1 : INTRODUCTION OF ACCOUNTING STANDARDS ) v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs — ys[kkadu ekudksa dh vo/kkj.kk le>us esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) ys[kkadu ekudksa ds mís';ksa] ykHkksa ,oa lhekvksa dks le>us esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) ekudksa ds fu/kkZj.k dh izfØ;k dks lh[kus esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) Hkkjr esa ys[kkadu ekudksa ds voyksdu ls ifjfpr gksus esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) varjkZ"Vªh; ys[kkadu ekudksa ,oa izkf/kdkfj;ksa dks igpkuus easA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Authorities) ^varjkZ"Vªh; foÙkh; izfrosnu ekudksa* dks oSf'od ekudksa (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (IFRS) (International ) ds :i esa viukus ds izksRlkgu esaA ifjp; 1.1 (Introduction) ys[kkadu ekud fo'ks"kK ys[kkadu laLFkkvksa ;k ljdkj ;k fu;ked laLFkkvksa }kjk (AS), fuxZfer fd;s x;s] foÙkh; fooj.kksa esa ys[kkadu O;ogkjksa dh ekU;rk] ekaidu] izLrqrhdj.k ,oa izdVhdj.k ds igyqvksa dks iznf'kZr djus okys fyf[kr uhfrxr izi= gSaA ekud fu/kkZfjr djus okyh laLFkk dk izR;{k mís'; fuos'kdksa ,oa dEifu;ksa ds vkfFkZd ifj.kkeksa esa fgr j[kus okys dqN vU; i{kdkjka s dks le; ij ,oa mi;kxs h foÙkh; tkudkjh ds ilz kj dks ikzRs lkfgr djuk gAS y[s kkda u ekud] rkfdZdrk dh lhek ds Hkhrj foÙkh; fooj.kksa dh rS;kjh esa ys[kkadu fodYiksa dks de djrs gSa] ftlls fofHkUu m|eksa ds foÙkh; fooj.kksa dh rqyukRedrk lqfuf'pr gks ldsA ys[kkadu ekudksa dk ljksdkj fuEu eqíksa ds lkFk gS — foÙkh; fooj.kksa esa ?kVukvksa ,oa ysunsuksa dh ekU;rk] (i) bu ?kVukvksa ,oa ysunsuksa dk ekiadu] (ii) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 2 bu ?kVukvksa ,oa ysunsuksa dk] ikBdksa dh le>;ksX; ,oa vFkZiw.kZ 'kSyh esa foÙkh; (iii) fooj.kksa dk izLrqfrdj.k rFkk os izdVhdj.k vko';drk,¡ tks fo'ks"k :i ls cM+s iSekus ij lkoZtfud (iv) (Disclosures) fgr/kkjdksa ,oa laHkkfor fuos'kdksa dks bu foÙkh; fooj.kksa ds izfrfcEcu ,oa mUgsa lqfo/kktud cukus ds fy, foosdiw.kZ dksf'k'kksa ,oa lwfpr O;kikfjd fu.kZ;ksa dh izkfIr gsrq varn`Zf"V nsus esa l{ke djus ds fy, gksuh pkfg,A y[s kkda u ekud] fofo/k y[s kkda u uhfr;kas dk ekudhdj.k djrs gq, vf/kdre lEHko lhek dh n`f"V ls lekIr djrs gSa] foÙkh; fooj.kksa dh xSj&rqyuh;rk dks] ftlls foÙkh; fooj.kksa dh fo'oluh;rk esa (i) lqèkkj gks rFkk ekud ys[kkadu uhfr;ksa] ewY;kadu ekun.Mksa vkSj izdVhdj.k vko';drkvksa dk ,d (ii) laxzg iznku djrs gSaA vkxs dh ppkZ ij pyus ls iwoZ] ge ,d O;kikjh ds csgn lk/kkj.k ekeys dh tk¡p djrs gq, ns[krs gSa fd ,d ys[kkdkj }kjk ykHk ds fdrus rdZlaxr vkadM+s izkIr fd;s tk ldrs gSa — (i) 01/04/05 dks ,d O;kikjh us fdlh lkexzh dh 10 bdkbZ;k¡ `50 izfr bdkbZ dh nj ls Ø; dhA (ii) 02/04/05 dks ,d O;kikjh us mlh lkexzh dh vxyh 10 bdkbZ;k¡ ` 70 izfr bdkbZ dh nj ls Ø; dhaA (iii) 03/04/05 dks O;kikjh us mlh lkexzh dh 6 bdkbZ;k¡ `65 izfr bdkbZ dh nj ls mèkkj foØ; dhaA (iv) 04/04/05 dks O;kikjh us mlh lkexzh dh 9 bdkbZ;k¡ `65 izfr bdkbZ dh nj ls uxn foØ; dhaA lEHkkfor ykHk ,oa LdU/k ds dqN vk¡dM+s uhps n'kkZ;s x;s gSa — (a) ykHk ` 125 ¼QhQks ,oa miktZu vk/kkj ij½( LdU/k dk ewY; =` 350 ¼ 5 bdkbZ;k¡½ (b) ykHk ` 25 ¼fyQks ,oa miktZu vk/kkj ij½( LdU/k dk ewY; =` 250 ¼ 5 bdkbZ;k¡½ (c) ykHk ` 75 ¼Hkfjr vkSlr ,oa miktZu vk/kkj ij½( LdU/k dk ewY; =` 300 ¼ 5 bdkbZ;k¡½ (d) ykHk ` 135 ¼QhQks ,oa jksdM+ vk/kkj ij½( LdU/k dk ewY; =` 750 ¼ 11 bdkbZ;k¡½ (e) gkfu ` 45 ¼fyQks ,oa jksdM+ vk/kkj ij½( LdU/k dk ewY; =` 570 ¼ 11 bdkbZ;k¡½ (f) ykHk ` 45 ¼Hkkfjr vkSlr ,oa jksdM+ vk/kkj ij½( LdU/k dk ewY; =` 660 ¼11 bdkbZ;k¡½ ;fn] bl ljy fLFkfr esa Hkh dbZ :iksa esa Ng fodYi lEHko gSa] rc ikBd csgrj rjhds ls dYiuk dj ldrs gSa fd okLrfod thou esa Hkze ds fdrus vf/kd lEHkkfor fodYi ekStwn gks ldrs gSa] fd okLrfod thou esa Hkze ds fdrus vf/kd laHkkfor fodYi ekStwn gks ldrs gSa ftUgsa [kkstk tk ldrk gS] ftlls foÙkh; fooj.kksa ds mi;ksxdrkZ] ;dhuu] ys[kkadu vkadMks ls fo'okl [kks nsaxs rFkk 'kk;n gh dksbZ okf.kT; ¼O;kikj½ lEHko gks ik;sxkA ysfdu ;g /;ku nsus ;ksX; gS fd] ekudhdj.k lEHkkfor fodYiksa dh la[;k dks de djds ,d ugha dj ldrs gSa] D;ksafd fo'ks"k (Standardization) O;kikjksa dh vko';drkvksa ds vuq:i ,d ls vf/kd fof/k;ksa dh vuqefr nh tkuh pkfg, rFkk ;g © The Institute of Chartered Accountants of India ys[kkadu ekud 3 lksp vO;ogkfjd gS fd izR;sd izdkj ds O;kikj ds fy, i`Fkd ls ekudhdj.k (Standardization) gksA mnkgj.k ds fy,] tc ,d LVkslZ esa ,d gh daVsuj esa rjy gS rc QhQks dk mi;ksx rdZlaxr ugha gSA fn, x, ekeys esa] ekudhdj.k ¼ys[kk ekudksa ds vuqikyu½ ykHk rFkk LdU/k ds laHkkfor vk¡dM+ksa dks de dj ds nks dj nsrs gSa] tSlk uhps le>k;k gS (2) — , ,l ^jgfr;s dk ewY;kadu* fyQks dh vuqefr ugha nsrk gS( (a) 2, , ,l ^jktLo ¼vkxe½ ekU;rk* fcØh O;ogkjksa ds fy, jktLo ¼vkxe½ ekU;rk (b) 9, vko';d gS] tc — tksf[ke vkSj LokfeRo foØsrk }kjk Øsrk dks gLrkUrjfjr dj fn;k x;k gks( rFkk (i) eky dh fcØh ls izfrQy dh jkf'k ds lEcU/k esa dksbZ egRoiw.kZ vfuf'prrk ugha (ii) gksA bl idz kj] lk/kkj.kr% jktLo ¼vkxe½ dks miktuZ ds vk/kkj ij ekU;rk nh tkuh pkfg,A ykHk vkSj LdU/k ds nks laHkkfor vkadMsa+ fuEufyf[kr gks ldrs gS — (cid:122) ykHk ` 125 ¼QhQks ,oa miktZu vk/kkj ij½( LdU/k dk ewY; =` 350 ¼ 5 bdkbZ;k¡½ (cid:122) ykHk ` 75 ¼Hkkfjr vkSlr ,oa miktZu vk/kkj ij½( LdU/k dk ewY; =` 300 ¼ 5 bdkbZ;k¡½ ekud uhfr;k¡] i`Fkd~ igpku ¼mnkgj.k ds fy,] jgfr;k dk ewY;kadu] ykxr dk iawthdj.k] Œkl ,oa ifj'kk/s ku vkSj ,ls s gh½ {k=s ka s ea s mi;kxs dh tkus okyh y[s kkda u uhfr;ka s ij lolZ Eefr inz f'krZ djrh gSaA D;ksafd ;g laHko ugha gS fd lHkh m|eksa gsrq lHkh le;ksa ds fy,] fdlh Hkh {ks= esa uhfr;ksa dk ,d mi;qä lewg fu/kkZfjr gks lds] vr% ekudksa dks ykxw djuk gh i;kZIr ugha gS vkSj crkuk Hkh fd budk ikyu fd;k x;k gS( cfYd foÙkh; fooj.kksa dks rS;kj djus gsrq ftu ys[kkadu uhfr;ksa dk okLrfod iz;ksx gqvk gS mUgsa izdV djuk Hkh vkio';d gS] ¼nsf[k, ,- ,l- ys[kkadu uhfr;ksa 1, dk izdVhj.k½A mnkgj.k ds fy,] ,d miØe dks izdV djuk pkfg, fd jgfr, dh ykxr lqfuf'pr djus gsrq okLro esa dkSu lk Loh—r ykxr lw= ¼QhQks] Hkkfjr] vkSlr vkfn½ iz;qä fd;k x;k gSA ys[kkadu ledksa dh fo'o'kuh;rk esa lq/kkj ds vrfjä] ys[kkadu fof/k dk izekfidj.k varj m|e rFkk varjk m|e nksuksa gh foÙkh; fooj.kksa fd rqyukRedrk esa lq/kkj djrk gSA bl izdkj dh rqyuk csgn izHkkoh rFkk vkfFkZd fu.kZ; ysus gsrq foÙkh; fooj.k ds mi;ksxdrkZvksa }kjk miØe dsa izn'kZu ds vkadyu gsrq csgn O;kid midj.k gSA mnkgj.k gsrq fuos'k fd;k tk;s ;k ugha] _.k fy;k tk;s ;k ugha rFkk blh izdkj ds vU; fu.kZ;A varjk m|e rqyuk esa mlh miØe ds dbZ o"kks± ds foÙkh; fooj.kksa dh rqyuk lekfgr gSA varj m|e rqyuk rc gh lEHko gS tc miØe] vius foÙkh; fooj.kksa dks cukus esa izR;sd o"kZ leku ys[kkadu uhfr;ksa dk ikyu djsA blh dkj.k ls] ,- ,l- ys[kkadu uhfr;ksa esa ifjorZu dk 1 izdVhdj.k visf{kr djrk gSA varjk m|e rqyuk esa ,d gh ys[kkadu vof/k gsrq fofHkUu miØeksa ds foÙkh; fooj.kksa dh rqyuk lekfgr gSA ;g flQZ rc gh lEHko gS tc rqyuh; miØe] lEcfU/kr foÙkh; fooj.kksa dh rS;kjh esa leku ys[kkadu uhfr;ksa dk ikyu djsaA ys[kkadu uhfr;ksa dk izdVhdj.k] ,d mi;ksxdrkZ dks foÙkh; fooj.kksa dh rqyuk esa mfpr lek;kstu djus dh vuqefr nsrk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 4 ekudhdj.k ¼izekfidj.k½ dk rhljk ykHk gS fd ;g jpukRed ys[kkadu ds fy, xqatkb'k de dj nsrk gSA jpukRed ys[kkadu ,d fo'ks"k fgr lewg ds fy, vuqdwy foÙkh; fooj.kksa dks rS;kj djus ds fy, ys[kkadu uhfr;ksa dks ?kqekus ¼rksM+us-ejksM+us½ dks lanfHkZr djrk gSA mnkgj.k ds fy,( ;g lEHko gS fd jktLo O;; ds iw¡thdj.k }kjk ykHkksa rFkk laifÙk;ksa dks c<+k dj O;ä fd;k tk;s ;k ,d iwathxr O;; dks pkyw ys[kk vof/k dh vkxe ds fo#) viys[ku }kjk bUgsa ?kVk dj O;ä fd;k tk;sA ,slh izFkkvksa dks flQZ iwathdj.k ds fy, fu;eksa dks fo'ks"k :i ls mu n'kkvksa gsrq rS;kj djds jksdk tk ldrk gS tgk¡ n`f"Vdks.kksa esa fofo/krk lEHko gksA ys[kkadu ekudksa }kjk cl ;gh fd;k tkrk gSA ¼mnkgj.k ds fy, ,- ,l- ,- ,l- vkSj ,- ,l- 10, 16 26 ns[ksa½ l{a kis e]as y[s kkda u ekudka s dk mí's ; foÙkh; fooj.kka s ds mi;kxs drkvZ ka s ds fgr ea s ryq ukRedrk] fLFkjrk] vkSj ikjnf'kZrk dks c<+kok nsus ds fy, foÙkh; fjiksfV±x ¼izfrosnu½ dh xq.koÙkk esa lq/kkj ykuk gSA vPNh foÙkh; fjiksfVZax ¼izfrosnu½ u dsoy LoLFk foÙkh; cktkjksa dks c<+kok nsrs gSa] cfYd ;g iwath dh ykxr dks de djus esa enn djrs gSa D;ksafd fuos'kd foÙkh; fjiksVks± ¼izfrosnu½ ij fo'okl j[krs gSaA QyLo:i de tksf[ke dk vuqHko dj ldrs gSaA ekud LFkkiuk dh izfØ;k 1.2 (Standards Setting Process) Hkkjrh; lunh ys[kkdkj laLFkku ¼vkbZ- lh- ,- vkbZ-½] ns'k esa ,d izeq[k ys[kkadu fudk; gS] blus gh usr`Ro dh Hkwfedk }kjk ys[kkadu ekud cksMZ ¼,- ,l- ch-½ dk xBu esa fd;kA 1977 vkbZ-lh-,-vkbZ- us bl vk'oklku ¼lqfuf'pr½ gsrq fd ekud LFkkiuk izfØ;k iwjh rjg ls ijke'khZ vkSj ikjn'khZ gS] ys[kkadu ekudksa dh LFkkiuk vkSj fuxZeu izfØ;k esa egRoiw.kZ dne mBk, gSaA ,- ,l- ch- Hkkjrh; ys[kkadu ekudksa dks rS;kj djrs le; varjkZ"Vªh; ys[kkadu ekudksa (IASs) / varjkZ"Vªh; foÙkh; fjiksfVZax ¼izfrosnu½ ekudksa dk /;ku j[krk gS rFkk mUgsa ns'k esa ykxw (l FRSs) dkuwuksa] fjoktksa] iz;ksxksa rFkk O;olkf;d okrkoj.k ds izdk'k esa ,dh—r djus dh dksf'k'k djrk gSA ,- ,l- ch- dh lajpuk esa tks 'kkfey gSa] os gSa m|ksxksa ds izfrfuf/k ¼,lkspSHk] lh- vkbZ- vkbZ] fQDdh] vkfn½ fu;ked] f'k{kkfon] ljdkjh foHkkx] vkfnA gkykafd ,- ,l- ch- vkbZ- lh- vkbZ dh ifj"kn~ }kjk xfBr ,d fudk; gS vkSj ys[kkadu ekudksa dks rS;kj djus esa LorU=r gS] fQj Hkh vkbZ- lh- ,- vkbZ- dh ifj"kn~ dks ,- ,l- ch- }kjk rS;kj elkSnksa rFkk ys[kkadu ekudksa esa ,- ,l- ch- ds ijke'kZ ds fcuk fdlh Hkh la'kks/ku dks djus dk vf/kdkj ugha gSA ys[kk ekud cksMZ ds ekud lSfVax ¼LFkkiuk½ izfØ;k dks la{ksi esa fuEu rjhds ls (ASB) mfYyf[kr fd;k tk ldrk gS — rS;kj djus gsrq }kjk O;kid {ks=ksa dh igpku djukA (cid:122) AS ASB }kjk fof'k"V ifj;kstukvksa dks /;ku esa j[krs gq, v/;;u lewg dk xBu djuk (cid:122) ASB rFkk izLrkfor ys[kkadu ekud dk izkjfEHkd elkSnk rS;kj djukA lkekU;r% bl elkSns eas ekud ds mís'; ,oa {ks=] ekud esa iz;qDr 'kCnksa dh ifjHkk"kk,¡] tgk¡ ykxw gksa mudh igpku rFkk ekikadu ,oa izLrqrhdj.k vkSj izxfrdj.k vko';drkvksa dk lekos'k gksrk gSA ds v/;;u lewg }kjk rS;kj izkjfEHkd elkSns ij fopkj foe'kZ djuk rFkk (cid:122) ASB t:jh gksus ij fopkj foe'kZ ds vk/kkj ij elkSns dk la'kks/ku djukA © The Institute of Chartered Accountants of India ys[kkadu ekud 5 ys[kkadu ekud ds elkSns ¼ }kjk la'kks/ku ds i'pkr~½ dks dh ifj"kn~ ds (cid:122) ASB ICAI lnL;ksa vkSj fufnZ"V ckgjh fudk;ksa( tSls dEiuh ekeyksa ds foHkkx Hkkjrh; — (DCA), izfrHkwfr vkSj fofue; cksMZ Hkkjr ds fu;a=d ,oa egkys[kk ijh{kd (SEBI), (C&AG), izR;{k djksa dk dsUæh; cksMZ lkoZtfud miØeksa ds LFkk;h lEesyuksa (CBDT), vkfn dks fVIi.kh gsrq forfjr djukA (SCOPE) izLrkfor ys[kkadu ekud ds elkSns ij fof'k"V ckgjh fudk;ksa ds n`f"Vdks.k dks Kkr (cid:122) djus gsrq muds izfrfuf/k;ksa ds lkFk leku ¼ehfVax½ djukA izLrkfor ys[kkadu ekud ds vufo`r elkSns dks vfUre :i nsuk rFkk mls lkoZtfud (cid:122) fVIif.k;ksa ds vkeU=.k gsrq tkjh djukA vukfo`r elksns ij izkIr fVIi.kh ij fopkj djuk rFkk }kjk ys[kkadu ekud (cid:122) ASB elkSns dks dh ifj"kn~ esa izLrqr djus gsrq vkSj blds fuxZeu ds fy, Loh— (ICAI) fr rFkk fopkj gsrq bls vfUre :i nsukA dh ifj"kn~ }kjk ;fn vko';d gks rks] izLrkfor ekud ds vfUre elkSns ij (cid:122) (ICAI) fopkj djuk] elknS s dks l'a kkfs/kr dj fu'd"kZ ds lkFk dks i.w kZ djukA blds mijkUr AS gh izklafxd fo"k; ij }kjk ys[kk ekud tkjh fd;k tkrk gSA ICAI YkkHk rFkk lhek,¡ μ 1.3 (Benefits and Limitations) ys[kkadu ekud ys[kkadu fl)kUrksa] ewY;kadu rduhdksa rFkk foÙkh; fooj.kksa dh jpuk rFkk izLrqfr esa ys[kkadu fl)kUrksa dks ykxw djus dh fof/k;ksa dk o.kZu djus dk iz;kl djrk gS rkfd os lgh ,oa mfpr Nfo iznku dj ldsaA ys[kkadu ekudksa dh LFkkiuk djds ys[kkdkj dks fuEu ykHk feyrs gSa — ekud ,d mfpr lhek rd foÙkh; fooj.kksa dh jpuk ds fy, iz;qDr ys[kkadu mipkjksa (i) esa efrHkze okys fopyuksa dks de dj nsrs gSa ;k mudks fcYdqy gh lekIr dj nsrs gSaA ,sls Hkh dqN {ks= gSa tgk¡ egRoiw.kZ lwpukvksa dks vfHkO;Dr djuk oSèkkfud rkSj ij (ii) visf{kr ugha gksrkA lfUu;e }kjk misf{kr vfHkO;fDr ls ckgj tkdj ekud vfHkO;fDr dh ek¡x dj ldrs gSaA ys[kkadu ekudksa dk vuqiz;ksx ,d lhfer ek=k rd] nqfu;k ds fofHkUu Hkkxksa esa fLFkr (iii) dEifu;ksa ds foÙkh; fooj.kksZ dh rqyuk dks rFkk mlh ns'k esa fLFkr fofHkUu dEifu;ksa dh rqyuk dks Hkh lqpk: cuk;sxkA ;g mYys[kuh; gS fd] bl lEcU/k esa] laLFkkvksaa] ijEijkvksa ,oa ,d ns'k ls nwljs ns'k esa oS/kkfud iz.kkfy;ksa esa vUrj fofHkUu ns'kksa }kjk viuk;s tk jgs ys[kkadu ekudksa esa vUrj dks tUe nsrs gSaA ys[kkadu ekudksa dh LFkkiuk dh dqN ifjlhek,¡ gSa — dqN ys[kkda u leL;kvksa ds izfr oSdfYid lek/kku mudh flQkfj'k gsrq rdks± dks tUe (i) ns ldrs gAaS vr% fofHkUu odS fYid y[s kkda u mipkjka s ds chp p;u dfBu gks ldrk gAS gB/kfeZrk ds izfr ,d izo`fÙk gks ldrh gS rFkk og ys[kkadu ekudksa ds ykxw djus esa (ii) yksp ls ijs gksrh gSA ys[kkadu ekud fo/kku ij gkoh ugha gks ldrk gSA ekun.Mksa dks izpfyr fo/kkuksa ds (iii) nk;js ds Hkhrj cuk;s tkus dh mis{kk dh tkrh gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 6 fdrus ys[kk ekud gSa\ 1.4 (How many Accounting Standards?) Hkkjrh; luf/k ys[kkdkj laLFkku ds ifj"kn~ }kjk vHkh rd ys[kkadu ekud tkjh fd, 32 x, gSA gkykafd] ßvuqla/kku ,oa fodkl gsrq ys[kkadu ij ^vkiwrZ lEifÙk;ksa* ij dks AS-8, AS-26 tkjh djus ds QyLo:i okil ys fy;k x;k gSA bl izdkj izHkkoh <ax ls ;gk¡ orZeku esa ys[kk 31 ekud gSaA ys[kkadu ekud cksMZ }kjk tkjh ys[kkadu ekudÞ O;olk; laLFkk }kjk LFkkfir ekudksa dk vuqikyu fd;k tkrk gS blhfy, foÙkh; fooj.k lkekU;r% Loh—r ys[kkadu fl)kUrksa ds vuqlkj rS;kj fd;k tkrk gSA ys[kkadu ekud Li"Vhdj.k ¼O;k[;k,¡½ 1.5 (Accounting Standard Interpretations) ys[kkadu ekud Li"Vhdj.k mu iz'uksa ij lq>ko nsrs gS tks ,d ekud ds iz;ksx ds nkSjku mRiUu gksrs gSA vr% budk fuxZeu lEcfU/kr ekud ds tkjh gksus ds i'pkr~ gh fd;k tkrk gSA ,d Li"Vhdj.k dk izkf/kdj.k mlls lEcfU/kr ys[kkadu ekud ds leku gh gSA vc rd Li"Vhdj.kksa 30 dks tkjh fd;k x;k gSA bu Li"Vhdj.kksa dk laf{kIr lkjka'k uhps fn;k x;k gS — ikBd foLrfjr vè;;u gsrq mi;qZDr v/;k; dk mYys[k dj ldrs gSaA la- ua- laEcfU/kr 'kh"kZd AS ^egRoiw.kZ vof/k* 'kCn dk Li"Vhdj.k 1. 16 /kkjk rFkk ¼l'a kkfs/kr½ ds vUrZxr vodk'k dj ds 3. 22 80-IA 80-IB nkSjku vfLFkxr dj dh lax.kukA iw¡th ykHk 'kh"kZd ds vUrxZr gkfu ds lEcU/k esa vfLFkxr dj 4. 22 - dh lax.kukA /kkjk rFkk ds vUrxrZ vodk'k dj ds nkjS ku vfLFkxr 5. 22 10A 10B dj dh lax.kukA /kkjk ds vUrxZr ds lEcU/k esa vfLFkxr dj dh 6. 22 115 JB MAT lxa .kukA vkfFkZd fpV~Bs esa vfLFkxr dj lEifÙk;ksa nkf;Roksa dk 7. 22 izdVhdj.kA ^fudV Hkfo";* 'kCn dk Li"Vhdj.kA 8. 21,23,27 ^lEHkkO; fuf'prrk* 'kCn dk Li"Vhdj.kA 9. 22 fofue; varj ds _.k ykxr ds :i esa mipkj dh lax.kukA 10. 16 vlwfpc) dEifu;ksa ds fy, dh iz;ksT;rk ¼ykxw 12. 20 AS-20 gksuk½A lEcfU/kr ikVhZ izdVhdj.k dk ,d=h dj.kA 13. 18 - mRiknu 'kqYd ds oxhZdj.k dk rjhdk ¼jhfr½A 14. 9 ,dh—r ¼fefJr½ foÙkh; fooj.kksa gsrq fVIif.k;k¡A 15. 21 esa mipkj % ,d lgk;d }kjk izLrkfor ykHkka'kA 16. 23 CSS © The Institute of Chartered Accountants of India ys[kkadu ekud 7 esa mipkj % ykHk gkfu [kkrs esa 'kkfey ugha] lerk esa 17. 23 CFS - ifjorZuA ße/;LFkÞ 'kCn dk Li"Vhdj.kA 19. 18 dqN n'kkvksa esa [k.Muh; lwpukvksa dk izdVhdj.k ¼la'kksf/kr½A 20. 17 xSj dk;Zdkjh funZs'kd] pkgsa lEcfU/kr i{kdkjksaA 21. 18 - C;kt O;; pkgsa [k.Muh; O;;ksa ds :i esa mipkfjr gksA 22. 17 eq[; izcU/kdh; iz—fr dks pqdrk ikfjJfed] pkgs lEcfU/kr 23. 18 i{k dk ysu nsu gksA - nks lw=/kkjksa okyh lgk;d dEiuh gSA 24. 21 O;kikfjd jfgfr;ksa ds :i esa /kkfjr va'kA 25. 21 orZeku rFkk vfLFkxr dj dk feJ.kA 26. 21 dk iz;ksfT;rk ¼ykxw gksuk½A 27. 25 AS-25 fefJr foÙkh; fooj.kksZ esa iwokZf/kdj.k lap;ksa dk izdVhdj.kA 28. 21, 27 Bsdsnkj dh n'kk esa vko`Ùk 29. 7 cM+s Bsdks esa dk iz;ksx 30. 29 AS-9 fVIi.kh ,oa dks okil ys fy;k x;k gSA * —ASI 2 11 ekSf[kd ekudksa dh vksj vfHk'kj.k gsrq vko';drk 1.6 (Need for Convergence towards Global Standards) fiNys n'kd esa oSf'od vkfFkZd ifjn`'; esa ,d cM+k ifjorZu ns[kk x;k gSA eqæk dh [kkst eas cgqjk"Vªh; fuxeksa ds mn~Hko ds dkj.k u dsoy fodkl gsrq xfrfof/k;ksa dks cuk;s j[kus ds fy, cfYd iw¡th dks nqfu;k¡ ds lHkh Hkkxksa esa lhekvksa dks vuns[kk djrs gq, LFkkfir djuk t:jh gks x;kA izR;sd ns'k vius ys[kkadu vkSj foÙkh; izfrosnu ds fy, fu;eksa ,oa fofu;eksa ds vius Loa; ds legw j[krk gAS blfy, tc ,d miØe ,d vU; n's k ds ¼ftlea s og LFkkkfir gS ds vykok½ cktkj ls iwath vftZr djus dk fu.kZ; ysrk gSA rc vU; ns'k ds fu;e rFkk fofu;e ykxw gksxsa rFkk blds dkj.k laLFkk }kjk ;g le>uk t:jh gks tkrk gS fd fons'kh ns'k esa foÙkh; izfrosnuksa ds ykxw fu;eksa ls rFkk vius eyw n's k ds e/; D;k vUrj gSA blfy, ,d ,ls h nqfu;k esa ftudk lHkh rjhdkas ls rts h ls oSf'odj.k gks jgk gS ogk¡ vUrj.k cgqr vko';d gSA lkFk gh Lo;a esa Hkh ys[kkadu ekudksa rFkk - fl)kUrka s dks etcrw djus dh vko';drk gS ftlls O;kid lekt] foÙkh; fooj.kka s ea s fo'okl ds Lrj dks fodflr dj ldsa ftUgsa laLFkku }kjk iz;qDr fd;k tk jgk gSA vUrjkZ"Vªh; fo'ks"kK ,oa fuos'kd pkgsaxs fd foÙkh; fooj.kksa dh rqyuk leku ys[kkadu ekudksa ds vk/kkj ij dh tkuh pkfg,] tks fd lhek ikj Qkbfyax gsrq ys[kkadu ekudksa dks vUrjkZ"Vªh; Loh—r lewgksa ds fy, usr`Ro ds fodkl dks iz'Lr djrk gSA loZekU; foÙkh; fjiksfVZax dks cukus ls fuos'kdksa dk fo'okl ml tkudkjh esa c<+sxk ftldk iz;ksx os vius tksf[ke ds ewY;kadu ds fu.kZ; gsrq djrs gSa lkFk gh foÙkh; fooj.kksa eas ,d:irk] rqyukRed ikjfnZ'rk lkeatL;rk ,oa rdZlaxrrk ykus dh vo';drk fo/kku }kjk le>h xbZA oSf'od Lrj ds ys[kk ekudksa dh cgqyrk tufgr ds fo:) gS ;fn ,d gh ?kVuk vkSj lwpuk ds fy, ys[kkadu izFkd izFkd la[;kvksa esa ifj.kkeksa dk mRiknu djsa rks Lo;a fl) iz;qä - © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 8 dh tk jgh ys[kkadu ekud iz.kkyh ds vk/kkj ij mu la[;kvksa dk iz;ksx djus okyksa dh n`f"V esa ys[kkadu vfo'kluh; gks tk,xk] ftlls Hkze iSnk gksxsa] v'kqf);k¡ izksRlkfgr gksaxh rFkk diV dh lEHkkouk c<+ tk,xhA bl chekjh gsrq ns[kHkky oSf'od ekudksa ds ,d vdsys lewg dks j[kdj dh tk ldrh gS] tks mPp xq.koÙkk dk gks rFkk lkoZtfud fgr esa LFkkfir gksA oSf'od ekudksa ls lhek ikj eqæk dk izHkko lqpk: gksxk rFkk foÙkh; fooj.kksa dh rqyukRedrk esa fo'oLrj ij lqfo/kkiw.kZ gksxhA foÙkh; fjiksfV±x vkSj ys[kk ekudksa dk vHkh'kj.k ,d egRoiw.kZ izfØ;k gS tks oSf'od fuos'k ds eq[; izHkko gsrq ;ksXnku nsrs gSa vkSj lHkh iw¡th cktkj ds fgr /kkjdksa ds fy, i;kZIr ykHk vftZr djrs gSaA ;g fuos'kdksa dh {kerk gsrq ,d oSf'od vk/kkj ij fuos'kdksa dh rqyuk esa lq/kkj rFkk bl rjg ds fu.kZ;ksa dh =qfV esa tksf[keksa dks de djrs gSa] oSf'od lapkyu okyh dEifu;ksa ds fy, ys[kkadu vkSj fjiksfV±x lgk;d gSA foÙkh; fooj.kksa dks cuk;s j[kus dh dqN eagxh vko';drkvksa dks lekIr djus esa ;k mÙkjnk;h rFkk ikjnf'kZrk ds lkFk ,d u;s ekud cukus dh {kerk j[krs gSa] ftudk fu;kedksa lfgr lHkh cktkj ds lgHkkfx;ksa esa csgn egRo gSA ;s ys[kk laLFkkuksa ds fy, lapkyu pqukSrh dks de dj nsrs gSa vkSj muds ewY; vkSj fo'ks"krk dks ekudksa ds ,dh—r lsV esa dsUæh;dj.k }kjk LFkkfir djrs gSaA ;s ekud fu;kedksa vkSj vufgr /kkjdksa ds fy, fjiksfV±x ekWMy esa lq/kkj dk ,d vHkwriwoZ volj iSnk djrs gSa] ns'k esa ?kjsyw vkSj fons'kksa esa la;qä fyfLVax okyh dEifu;ksa ds fy, ;g vfHk'kj.k cgqr vko';d gSA vUrjk"Vªh; ys[kkadu ekud cksMZ 1.7 (International Accounting Standard Board) bu mís';ksa dks izkIr djus ds n`f"Vdks.k ds lkFk vUrjk"Vªh; ys[kkadu ekud lfefr uked yUnu vk/kkfjr lewg vUrjk"Vªh; ys[kkadu ekud ds fodkl gsrq mÙkjnk;h dh (IASC) LFkkiuk twu esa dh x;h FkhA orZeku esa bls vUrjkZ"Vªh; ys[kkadu ekud cksMZ ds :i esa tkuk 1973 tkrk gS] esa ls vf/kd ns'kksa ds is'ksoj ys[kkadu fudk; ¼Hkkjr ds lfU/k ys[kkdkj laLFkku IASC 75 lfgr½ 'kkfey gSA eq[;r% turk ds fgr esa vadsf{kr foÙkh; fooj.kksa ds izLrqrhdj.k eas IASC, ikyu gsrq vUrjkZ"Vªh; ys[kkadu ekudks dks cukus o izdkf'kr djus ds fy, LFkkfir fd;k x;k FkkA vUrjkZ"Vªh; ys[kkadu ekud] fo'oO;kih Loh—r vkSj vUrjkZ"Vªh; ys[kkadu ekudksa ds izLrqrh ds ikyu dks c<+kok nsus gsrq tkjh fd, x, FksA ds lnL;ks us] }kjk izdkf'kr ekudksa IASC IASC ds leFkZu ds fy, buls lEcfUèkr ns'kksa esa mDr ekudksa dks izpkfyr djus dh ftEesnkjh yh gSA rFkk ds e/;] vUrjk"Vªh; ys[kkadu ekud lefr us vUrjk"Vªh; ys[kkadu 1973 2001 (IASC) ekud tkjh fd, gSaA rFkk ds e/;] us vius lxa Bu ds iquZxBu ds ifj.kke Lo:i 1997 1999 IASC vUrjkZ"Vªh; ys[kkadu ekud cksMZ dk xBu fd;kA ;s ifjorZu vizSy] ls izHkko esa (IASB) 1 2001 vk;kA blds ckn] us orZeku vkSj Hkfo"; ds ekudksa ds ckjs esa fooj.k tkjh fd;sA us IASB IASB ?kks"k.kkvksa dh ,d ‹k`[kayk }kjk vius ekud izdkf'kr fd, ftUgsa vUrjkZ"Vªh; foÙkh; fjiksfV±x ekud dgk tkrk gSA gkykfad us }kjk fuxZfer ekudkas dks vLohdkj ugha fd;k gS fQj Hkh IFRS IASB IASF mu ?kks"k.kkvksa dks vUrjkZ"Vªh; ys[kkadu ekud ds :i esa ekfur ukfer fd;k tkuk vHkh Hkh (IAS) tkjh gSA us ds ekudksa ij vizSy esa viuh cSBd eas] izLrko dks eatwjh ns IASB IASC 1,2001 IASB nh ftlesa ^vizSy ds izHkko ls lHkh ekudksa ,oa Li"Vhdj.kksa dh fLFkfr dh iqf"V dh 2001 IASC SIC xbZA © The Institute of Chartered Accountants of India ys[kkadu ekud 9 oSf'od ekudksa ds :i esa vUrjkZ"Vªh; foÙkh; izfrosnu ekud 1.8. (International Financial Reporting Standard as Global Standards) }kjk tkjh }kjk tkjh ,oa ekud Li"Vhdj.k lfefr rFkk IASB IFRS, IASC IAS, (SIC) dh vUrjkZ"Vªh; foÙkh; fjiksfV±x Li"Vhdj.k lfefr }kjk tkjh Li"Vhdj.k IASB (IFRIC) IFRs 'kCn esa lEefyr gSA vUrjkZ"Vªh; foÙkh; fjiksfV±x ekud fl)kUrksa ij vk/kkfjr ekudksa dk ,d lsV (IFRS) ekuk tkrk gSA okLro eas os fof'k"B mipkjksa dks ctk;] foLr`r fu;e LFkkfir djrs gSaA izR;sd izeq[k jk"Vª] mUgsa dqN gn rd viukus dh vksj c<+ jgs gSaA lkotZ fud dEifu;ka s ds v'a kka s dks LdU/k foai.kh e as lfwpc) gkus s ds fy, foLr`r L[a ;k eas ikzfèkdkjh ds i;z kxs dh vko';drk dks ekurs gAS blds vfrfjä cdaS k]s chek dEifu;ka s vkjS IFRS LdU/k foif.k;k±s ea s mUga s o/S kkfud :i ls vko';d ifzrons u grs q i;z Dq r dj ldrs gSaA blfy, vxys dNq o"kks± ea s gtkjka s dEifu;ka s dks vUrjkZ"Vªh; ekudka s dks viukuk iMx+s kA ;g vko';drk muds lgk;d] lerk fuos'kdka s rFkk l;a Dq r miØe Hkkxhnkjka s lfgr yxHkx miØek±s dks iHz kkfor 7000 djxs hA dk i;z kxs flQZ lkotZ fud dEifu;ka s dh lpw hc)rk vko';drkvka s ;k o/S kkfud IFRS ifzrons u rd ds fy, gh lhfer ugha gAS dbZ _.knkrk ,oa fofu;ked vkjS ljdkjh fudk; foÙk ik"sk.k ;k ykbllas ls lEcfU/kr nkf;Roka s dks ijw k djus ds fy, LFkkuh; foÙkh; ifzrons uka s grs q IFRS ij fopkj dj jgs gAaS Hkkjr esa dks viukuk 1.9. IFRS (Adoption of IFRs in INDIA) Hkkjrh; ys[kkdkj ,oa O;olk;h ds lkFk vfHk'kj.k dh rhoz t:jr dks eglwl djrs IFRS gSaA iw¡th cktkjksa esa bl cnyko ds fy, egRoiw.kZ fooj.k izLrqr gSA dqN Hkkjrh; dEifu;k¡ tks igys ls gh fons'kh 'ks;j cktkjksa esa lwphc) gSa vkSj vHkh vU; cgqr lh lwphc) gksaxhA vUrjkZ"Vªh; Lrj ij Lohd`r ys[kkadu ekud rc Hkkjrh; dEifu;ksa ds fy, lapkj dh Hkk"kk cu tk,xsaA blds vykok Hkkjrh; dEifu;ksa }kjk fons'kksa esa gky gh esa gq, vfHk'kj.k mPp xq.koÙkk ekudksa dks viukus ds fy, Hkh ckè; djrs gSA Hkkjrh; vfHk'kj.kdÙkkZ ds izdVhdj.kksa vkSj iz'kklfud ekudksa rFkk foÙkh; fLFkfr;ksa ds ckjs eas fons'kh miØeksa dks dk;y djus ds fy, IFRS ds lkFk vuq'kj.k ls Hkkjrh; dkuwuksa vkSj fu.k;Z izfØ;kvksa eas dbZ cnyko dh vko';drk gksxhA Hkkjr eas Hkkjrh; lfU/k ys[kkdkj oSf'od ekudksa ds lkFk vius ekudksa ds vfHk'kj.k (ICAI) ds ekxZ esa gSA vf/kdre laHko lhek rd fopyu {ks=ksa dks de ls de dj fn;k x;k gSA rFkk tgk¡ iw.kZ vHkh'kj.k eqf'dy gS ogk¡ bls U;ure dj fn;k x;k gSA ds lkFk Hkkjrh; ys[kk ekudksa ds iw.kZ vuq'kj.k dh c<+rh vko';drk dks Loh—r IFRS djrs gq,] fofHkék eqíksa dh tk¡p dks 'kkfey djus ds fy, us ,d VkLdQkslZ dk xBu fd;k ICAI gSA lEiw.kZ vu'kj.k esa }kjk tkjh fd, x, dks leku :i ls viuk dj 'kkfey djuk IASB IFRS gksxk] tcfd ys[kk ekud rS;kj djrs le; dkuwuh vkSj Hkkjr esa ekStwn vU; ifjfLFkfr;ksa ICAI dks ns[krk gS vkSj blh ds vuqlkj ys[kkadu ekud ls ds ys[kkadu ekud cksMZ }kjk ICAI (ASB) fopyuksa ds lek/kku cukrs gq, tkjh djrk gSA Hkkjrh; ekudksa dks ds leku ykus ij iwoZ ds dqN ys[kk ekudksa vkSj ekxZn'kZu IAS fVIif.k;ksa dks ;k rks la'kksf/kr fd;k x;k gS ;k oss la'kks/ku dh izfØ;k ds vUrxZr gSaA Hkkjrh; izfrHkwfr fofue; cksMZ us Hkh ys[kk ekudksa ij ,d LFkk;h lehfr dks LFkkfir fd;k gS tks (SEBI) izklafxd ys[kk ekudksa ds vfLrRo ,oa mudh vUrjkZ"Vªh; ys[kk ekudksa ds lkFk vuq:irk ij utj j[krh gSA ekudksa ds ikyu dks fuf'pr djrk gS rFkk mudksa dEiuh vkSj ekU;rk SEBI izkIr LdU/k foif.k;ksa ds e/; lwfpc) lEcU/kksa ds ek/;e ls ykxw djrk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 10 Lo-ijh{kk iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Answer Type Questions) uhps fn, x, fodYiksa esa ls lokZf/kd mi;qä fodYi dk pquko djsaA ys[kkadu ekud-------------------ds igyw dks doj djrs gSaA 1. ¼v½ foÙkh; O;ogkjksa esa ?kVukvksa rFkk lkSnksa dks igpkuukA ¼c½ foÙkh; O;ogkjksa eas ?kVukvksa rFkk lkSnksa dk ukekdauA ¼l½ foÙkh; O;ogkjksa eas ?kVukvksa rFkk lkSnksa dk izn'kZu ,oa izdVhdj.kA ¼n½ mijksä lHkhA fuEufyf[kr eas ls dkSu lk dFku lR; ugha gS 2. ? ¼v½ ekud mfpr lhek rd ys[kk ekud mipkjksa eas fofHkUu o Hkzked :iksa dks de djrs gSaA ¼c½ ekud o dkuwu }kjk vko';d izdVhdj.k ls vf/kd izdVhdj.k dks t:jh dj ldrs gaSA ¼l½ ys[kkadu ekud fofHkUu dEifu;ksa ds foÙkh; fooj.kksa dh rqyuk esa lgk;d gksrs gSa pkgs mudh dkuwu iz.kkyh ijEijk,¡ ,oa ys[kkadu uhfr;ka fHkUu gksaA ¼n½ ys[kk ekud dkuwu dk mYya?ku ugha dj ldrsA fuEu eas ls dkSu lk ys[kkadu ekud }kjk okfil ys fy;k x;k gS 3. ICAI ? ¼v½ ¼LVkWd dk ewY;kadu½ AS2 ¼c½ ¼vuqla/kku vkSj fodkl ds fy, ys[kkadu½ AS8 ¼l½ ¼fuos'kksa ds fy, ys[kkadu½ AS13 ¼n½ ¼LFkk;h lEifr;kas ds fy, ys[kkadu½ AS10 mÙkj ¼n½] ¼l½] ¼c½A [ —1. 2. 3. ] y?kq mÙkjh; iz'u II. (Short Answer Type Questions) ys[kk ekudksa ds vk/kkj ij foÙkh; fooj.k rS;kj djus ls ys[kkdkj dks D;k ykHk gksrs gSa \ 4. ;|fi ys[kk ekud dh LFkkiuk djus ls dbZ ykHk gksrs gSa] fQj Hkh bldh dqN lhek,¡ gSaA 5. Li"V dhft,A nh?kZ mÙkjh; iz'u III. (Long Answer Type Questions) oSf'od ekudksa ds izfr ys[kk ekudksa ds vuq'kj.k dh D;k vko';drk gS \ 6. © The Institute of Chartered Accountants of India Hkkx % ys[kkadu ekudksa dk voyksdu 2 (UNIT–2 : OVERVIEW OF ACCOUNTING STANDARDS ) v/;;u ds mís'; bl bdkbZ ds v/;;u ds mijkUr] vki l{ke gks tk,axs — ys[kkadu ekudksa dh fLFkfr rFkk izklafxdrk dks le>us esaA (cid:137) fofHké ys[kkadu ekudksa ds {ks=ksa dks tkuus esaA (cid:137) ys[kkadu ekudksa ds izkoèkkuksa dks le>us esaA (cid:137) fofHké ifjfLFkfr;ksa esa izklafxd ys[kkadu ekudksa dks buds rnuqlkj ykxw (cid:137) djus esaA ys[kkadu ekudksa ds iz;ksx dks vk/kkj ij djus easA (cid:137) ys[kkadu ekudksa dh izklafxdrk 2.1 (Applicability of Accounting Standards) bl mè;;u dh izFke bdkbZ esa gh crk;k tk pqdk gS fd ekud Hkkjrh; laLFkku ds ys[kkadu ekud cksMZ }kjk fodflr ,oa bl ifj"kn ds izkfèkdj.k ds vUrxZr fuxZfer (ASB) fd;s x;s gSaA pw¡fd laLFkku ,d fo/kk;h fudk; ugha gS blfy, og ekudksa dks dsoy vius lnL;kas }kjk vuqikyu grs q ykxw dj ldrs gASa blds vykok ekud dkuuw kas vkSj LFkkuh; fudk;kas dk mYya?ku ugha dj ldrs gSaA ys[kkadu ekud vkerkSj ij lHkh miØeksa ij lEcfUèkr ekudksa ij fufnZf"V frfFk ls ykxw gksrs gSaA uhps of.kZr dqN vioknksa dks NksM+dj ekudksa ds vfuok;Zrk dh fLFkfr bl ckr ij fuHkZj gS fd miØe ij 'kkflr dkuuw ds vuqikyu eas bldh vko';drk fufgr gS ;k ughaA D;k ,d ys[kkadu ekud izkalfxd gS] ;g Kkr djus gsrq fuEufyf[kr rhu i'z uka s ds lgh mÙkj [kkts uk vko';d gS — v D;k og lEcfUèkr miØe ij ykxw g\S ;fn gk¡ rks vxyk i'z u nAas ( ) c D;k og foÙkh; fooj.k ds lEcUèk ea s ykxw gkrs k g\S ;fn gk¡ rks vxyk i'z u nAas ( ) l D;k ;g lEcfUèkr foÙkh; en ij ykxw gkrs k gSA ( ) mi;DZq r i'z uka s ds mÙkj y[s kkda u ekudka s ds iLz rko fooj.kka s ea ss gAS miØe ftu ij ys[kkadu ekud ykxw gksrs gSa (Enterprises to which the ys[kkadu ekud ,sls fdlh miØe esa gksrs gS tks pkgs fuxe ds accounting standards apply)— ( :i esa lEcfUèkr lgdkfjrk] ;k vU; izk:iksa okf.kfT;d vkS+|ksfxd ;k O;kikfjd xfrfofèk;ksa esa ) yxs gq,] pkgs xSj ykHk laLFkk ,oa ;gk¡ rd dh èkkfeZd ;k nku'khy mís'; gsrq LFkkfir gksaA - rFkkfi ys[kkadu ekud mu miØeksa ij ykxw ugha gksrs gSa tks ,dy :i ls xfrfofèk;ksa dks pyk jgs gSa tks fd uk rks okf.kfT;d] vkS|ksfxd ;k O;olkf;d iz—fr mnkgj.k ds fy, nku ( laxzfgr xfrfofèk rFkk mls ck<+ ihfM+r O;fDr;ksa esa ck¡Vuk ds gSA ys[kkadu ekudks ds ykxw ) gksus ds ,d miØe dks cfg"dj.k rHkh feyrk gS tcfd bl rjg ds miØe dh (exclusion) xfrfofèk;ksa dk dksbZ fgLlk okf.kfT;d] vkS|ksfxd ;k O;kikfjd iz—fr dk uk gksA ;gk¡ rd © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 12 dh ;fn miØe dh xfrfofèk;ksa dk ,d csgn NksVk lekuqikfrd fgLLkk Hkh okf.kfT;d] vkS|ksfxd ;k O;kikfjd iz—fr dk ekuk tkrk gS rks mudh lHkh xfrfofèk;ksa ij] tks fd okf.kfT;d] vkS|ksfxd ;k O;olkf;d iz—fr dh Hkh ugha gSa] ys[kkadu ekud ykxw gksaxsA vfuok;Zrk foèkku dk rkRi;Z tgk¡ miØe ls (Implication of Mandatory Status)— lEcfUèkr 'kkflr foèkku ds vuqlkj ys[kk ekudksa ds vuqikyu dh dksbZ vko';drk ugha gS tSls fd ,d lk>snkjh QeZ] ogk¡ ij laLFkku ds lnL;ksa dks ;g tk¡puk pkfg;s fd foÙkh; fooj.kksa dks ykxw ys[kkadu ekudksa ds vuqikyu esa cuk;k x;k gS ;k ughaA ,d ys[kkadu ekud ds vfuok;Z funku dk rkRi;Z gS fd muds vuqizekf.kr dkeksa esa fuokZgu vko';d gS izklafxdrk dh ;kstuk ns[ksa A ;fn bl n'kk esa ys[kk ekudksa ls dksbZ pwd ;k HkVdko gS rks ( ) og mudk dÙkZO; gS fd og vius izfrosnu esa bl pwd dk i;kZIr izdVhdj.k djsa ftlls foÙkh; fooj.kksa ds mi;ksxdrkZ bl pwd ls voxr gks ldsaA ;g fQj Hkh mYys[kuh; gS fd foÙkh; fooj.kksa dks rS;kj djus rFkk i;kZIr izdVhdj.k nsus gsrq ftEesnkjh izcUèku dh gSA vads{kd dh ftEesnkjh viuh jk; ds izk:i esa mDr foÙkh; fooj.kksa ij izfrosnu nsuk gSA tgk¡ miØeksa esa 'kkflr foèkku ds vuqlkj ys[kkadu ekud ds vuqikyu dh vko';drk gS] tSls dEifu;k¡] rc ys[kkadu ekud ds vfuok;Z fLFkfr dk rkRi;Z gS fd ys[kkadu ekudksa ds vuqikyu dEiuh vfèkfu;e èkkjk ds vuqlkj dEiuh dks mldk ykHk ,oa gkfu [kkrk 211(3A) ,oa vkfFkZd fpëk rS;kj djus dk izeq[k nkf;Ro izcUèk dk gksxk ns[ks fVIi.kh blds vykok ( 1) vads{kd èkkjk fd vko';drk vuqlkj dEiuh ds vadsf{kr ykHk ,oa gkfu [kkrs ,oa 227(3)(d) vkfFkZd fpës ij viuh ;g jk; O;Dr djus esa izfrosnu izLrqr djuk pkfg;s fd D;k èkkjk ds lUnHkZ esa ys[kkadu ekudksa dk vuqikyu fd;k x;k gS fd ughaA tgk¡ ,d dEiuh 211(3C) dk ykHk ,oa gkfu [kkrk ,oa vkfFkZd fpëk ys[kkadu ekudksa dk vuqikyu ugha djrs gS rks èkkjk ds izkoèkkuksa ds vuqlkj dEiuh dks bl vUrj ds dkj.kksa rFkk fdruk vUrj gS 211(3B) rFkk bl vUrj ds foÙkh; izHkko dks izdV djuk gksxkA blds vfrfjDr lwphc) dEifu;ksa dks LdUèk fVIi.kh ls lwfpxr le>kSrs ds okD;[k.M 50 ds vkèkkj ij Hkh Hkkjrh; la?kh ys[kkdkj laLFkku }kjk fuxZfer ys[kkadu ekudksa dk vuqikyu djuk gksxkA mijksDr ppkZ ls irk pyrk gS fd vU; miØeksa ds foifjr foÙkh; fooj.kksa dks izLrqr djus ea s y[s kkda u ekudka s dk vuiq kyu djus dk nkf;Ro dEiuh dk gAS fVIi.kh — èkkjk ds vuqlkj] èkkjk dh mièkkjk ds vuqlkj LFkkfir 1. 211(3C) 210(A) 1 us'kuy ,Mokbtjh desVh vdkmfUVax LVS.MMZ dh lykg ds vkèkkj ij dsUæ ljdkj }kjk fuèkkZfjr rFkk bUVLVhV~;wV vkWQ pkVZMZ vdkmUVsM vkWQ bf.M;k }kjk lq>k;s x;s ys[kkadu ekudksa dks ykxw fd;k tk;sxk vkSj ;g Hkh crk;k x;k gS fd èkkjk ds mís';ksa ds fy, tc rd dsUæ ljdkj }kjk 211(3A) ys[kkadu ekun.M fuèkkZfjr fd;s tk,saxs rc rd Hkkjrh; lEifÙk;k¡ ys[kkdkj laLFkku }kjk lq>k;s x;s ys[kkafdu izeki dks gh ykxw fd;k tk;sxkA ftl frfFk rd /kkjk rFkk ds mís';ksa ds fy,s dsUæ ljdkj dksbZ 211(3A) 227(3)(d) ys[kkadu ekun.M fuèkkZfjr ugha djrh ml frfFk rd ds fy, baLVhV~;wV © The Institute of Chartered Accountants of India ys[kkadu ekud 13 }kjk tkjh lHkh vfuok;Z ys[kkadu ekun.Mksa dk ikyu fd;k tk,xkA vU; 'kCnksa esa lHkh dEifu;ksa dks Hkkjrh; lofèk ys[kkdkj laLFkku }kjk tkjh ys[kkadu ekudksa dk ikyu djuk vko';d gSA chek dk O;olk; djus okys miØeksa dks chek bU';ksjsUl jsX;wysfVjh vkSj 2. MsoyiesUV vFkkSfjVh chek dEifu;ksa ds foÙkh; fooj.k vkSj vads{kd fjiksVZ rS;kj ( djuk fu;eku }kjk tkjh y[s kkda u ekudkas dk ikyu djuk vfuok;Z gSAa bu ) 2000 ekudka s dk m|eka s }kjk vuiq kyu fd;k tk,xk ftuea s ;s ykxw gkrs s gAaS foÙkh; ensa ftu ij ys[kkadu ekun.M ykxw gksrs gSa (Financial Items to which ys[kkadu ekun.M dsoy mu enksa ij ykxw fd;s tkrs gSa tks Accounting Standards Apply)— egRoiw.kZ gSaA fdlh en dks egRoiw.kZ rc ekuk tk,xk ftlds NwVus ;k xyr izn'kZu ls mi;kxs drkZ ds vkfFkZd fu.kZ; ij izHkko Mkyrk gSA en dk vkdkj mlds egRoi.w kZ gkus s ij dkbs Z iHz kko ugha Mkyrk gAS en ds vUrxrZ fufgr lkexhz mls egRoi.w kZ cukrh gS dkbs Z dEiuh ftldk djkMs k+as #i;s dk O;kikj gS ml ij fdlh dkuuw ds mYy?kua ds dkj.k yxk;k x;k ` 50,000 dk n.M ,d NksVh lh en gSA ysfdu ;g egRoiw.kZ en gSA fofHké ifjfLFkfr;ksa esa en dk egRo fHké fHké gksrk gSA ;fn dksbZ en egRoiw.kZ gS rks mldks ges'kk vyx ls iznf'kZr djuk pkfg,A - mldks vU; enkas eas tkMs d+ j iznf'kZr ugha fd;k tkuk pkfg,A mnkgj.k ds fy, n.M dk Hkqxrku dkuuw h izHkkjkas eas tkMs d+ j ugha fn[kkuk pkfg,A U;k;ky;ksa ds vkns'k ,oa ys[kkadu ekun.M ds eè; Vdjko (Conflict between uoEcj] dks dh Requirements of Accounting Standard and Tribunal Order)—17 2004 ICAI lfefr us ;g ?kks"k.kk dh fd ;fn U;k;ky; ;k U;k;kfèkdj.k ds vkns'k ds dkj.k dksbZ miØe foÙkh; fooj.kksa dks ys[kkadu ekudksa ls fHké fdlh vU; jhfr ls j[krk gS rks mldks ,slh vU; jhfr dks ml o"kZ ds foÙkh; fooj.kksa esa iznf'kZr fd;k tkuk pkfg,A U;k;ky; ds vkns'k dh otgls y[s kkda u mipkj ds fooj.k ds lkFk og dkj.k Hkh crkuk pkfg, tks leku :i ls xzg.k fd;k tkuk pkfg,A miØe }kjk i;z Dq r y[s kk fofèk rFkk y[s kkda u ekun.M dh ifzØ;k ds eè; ds vUrj (a) dh O;k[;k dh tkuk pkfg,A foÙkh; izHkko ;fn dkbs Z gS] rks og fdl vUrj ds dkj.k mRié gqvk gSA (b) ys[kkadu ekun.M vkSj vk;dj vfèkfu;e (Accounting Standard and Income Tax fofHké ys[kkadu fl)kUrksa ds mi;ksx ds dkj.k mRié fofHkérk dks ys[kkadu ekudksa }kjk Act)— de fd;k tkrk gSA os mUgsa rqyuh;] ikjn'khZ] izLrqrhdj.k esa fu"i{krk n'kkZrs gSAa dj ;ksX; vk; dh x.kuk ea s dh tkus okyh dVkrS h rFkk NVw a s ljdkj dh jktdh; uhfr dk fo"k; gAS bl izdkj ys[kkadu ekudksa esa dksbZ O;; vk;xr ekudj izHkkj fd;k tkrk gS ijUrq ;g vko';d ugha gS fd vk;dj ds vuqlkj Hkh ?kVk;k tk;sxkA mnkgj.k ds fy, iês] ij yh xbZ lEifÙk ij gzkl ds vuqlkj iêsnkj dh iqLrd esa yxk;k tkrk gSA ij vk;dj ds mís'; AS-19 ls gzkl iêsnkrk dh iqLrd esa yxk;k tk,xk D;ksafd og lEifÙk dk oSèkkfud Lokeh gksrk gSA blh izdkj foÙkh; fooj.kksa esa fdlh vk; dks bl vkèkkj ij utjvUnkt ugha fd;k tk,xk D;kfasd og vk;dj vfèkfue; dh èkkjk ds vulq kj djeDq r gAS 10 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 14 vk;dj vfèkfu;e dh èkkjk ds vuqlkj vads{k.k dh ekxZn'kZd fVIif.k;k¡ 44(AB) ds vuqlkj foÙkh; fooj.kksa dks laLFkku }kjk fuxZfer [kkrksa dks (Guidance Note on Audit) tSls igys gh O;k[;k gq, Hkh] vk;dj vfèkfu;e dh èkkjk ds vUrxZr vads{kd dh 44 AB ekxZn'kZd if=dk,¡] lHkh foÙkh; fooj.kksa dks laLFkku }kjk fuxZfer lHkh mfpr vfuok;Z ys[kkadu ekudksa dks lkFk ysdj ys[kkadu dh okf.kfT;d fofèk ds vUrxZr rS;kj djus dh ek¡x djrh gSA jksdM+ fofèk ij vkèkkfjr foÙkh; fooj.k dks rS;kj djus ds fy;s gkykafd laLFkku }kjk fuxZfer ys[kkadu ekudksa dh t:jr ugha gksrhA mijksDr ls ;s Li"V gS fd laLFkku dk ,d lnL; dj vads{k.k mís'; gsrq izfoosnu djrk gS o blds vUrxZr vadsf{kr foÙkh; fooj.kksa esa ;g ns[kuk mldk nkf;Ro gS fd ;g ys[kkadu dh okf.kfT;d fofèk ds vUrxZr rS;kj fd;s x;s gS vkSj laLFkku }kjk fuxfeZr lHkh vfuok;Z ekudksa dks ykxw fd;k x;k gSSA bl n'kk esa ;fn dksbZ vUrj gS rks mls vius izfrosnu esa bls e;kZfnr dj mi;qDr izdVhdj.k }kjk n'kkZuk pkfg,A ;g è;ku jgs fd dsUæh; ljdkj }kjk nks ys[kkadu ekudksa dks lwfpr fd;k x;k gSA vFkkZr~ ,-,M vkbZ-Vh- ys[kkadu fufr;ksa ij izdVhdj.k rFkk ,-,M- vkbZ-Vh iwoZvofèk ( )-1 ( )-2 rFkk vlkèkkj.k enksa ij izdVhdj.k rFkk ys[kkadu ds mís'; gsrq dk izdVhdj.k vk;dj vfèkfu;e èkkjk vis{kk djrh gS fd lHkh djnkrk viuh ys[kk iqLrdsa ys[kkadu dh 145 okf.kfT;d i)fr ds vuqlkj j[ksa rFkk bu nks ekudksa ,- ,l- vkbZ- Vh- rFkk ,- ,l- vkbZ- ( )1 ( Vh tks fd O;ogkj esa laLFkku }kjk fuxZfer ,- ,l- rFkk ,- ,l- ds leku gh gSa] dh )2 1 5 vko';drkvksa dk ikyu djsaA ,- ,l- vkbZ- Vh- Vh- ,- ,l- vkbZ- Vh- dh xfkHkZr (1) (2) vko';drkvksa dk vfuok;Z vuqikyu vk;dj mís'; gsrq rd gh lhfer gSA }kjk fuxZfer vfuok;Z ys[kkadu ekudksa dks okf.kfT;d fofèk ds vUrxZr rS;kj ICAI lHkh foÙkh; fooj.kksa esa vk;dj vfèkfue; dh vko';drkvksa dk è;ku j[ks fcuk gh ykxw djuk gksrk gSA vk;dj vfèkfue; rFkk bu ys[kkadu ekudksa dh vko';drkvksa ds eè; vUrj ds dkj.k dj ;ksX; ykHk ys[kkadu esa djiwoZ ykHk ls i`Fkd gksrk gSA ys[kkadu ekun.Mksa dk ikyu 2.2 (Compliance of Accounting Standards) ys[kkadu ekun.Mksa ds mís'; ds fy;s] Hkkjr esa lHkh m|eksa dh rhu eq[; Jsf.k;ksa esa oxhZxr fd;k x;k gSA Lrj m|e bl Lrj ds vUrxZr fuEufyf[kr m|e lEefyr gSa -I — — m|eksa] ftudh lerk ;k _.k izfrHkwfr;k¡ Hkkjr esa ;k Hkkjr ds ckgj lwphc) gSa (cid:122) ;k lwphc) dh izfØ;k esa gSaA vfèkdks"kksa cSadksa chek dEiuh rFkk foÙkh; laLFkk;saA (cid:122) ( ), lHkh okf.kT;] vkS|ksfxd ,oa vU; izfrosnu O;kikfjd m|e ftudk xr o"kZ ds (cid:122) nkjS ku dyq vkorZ ` 50 djkMs + ls vfèkd gkAs [ vda fs{kd foÙkh; fooj.kks as ds vulq kj ] lHkh okf.kT;] m|ksx] vU; izfrosnu O;olk; m|eksa ftudk xro"kZ esa dqy _.k (cid:122) lkoZtfud fu{ksi lfgr ` 10 djksM+ ls vfèkd gSA [ vadsf{kd foÙkh; fooj.kksa ds vuqlkj ] mijksDr m|eksa ds fdlh lw=èkkjh ;k lgk;d dEiuh tks o"kZ ds nkSjku fdlh (cid:122) Hkh le; gksA © The Institute of Chartered Accountants of India ys[kkadu ekud 15 Lrj m|e bl Js.kh ds vUrxZr fuEufyf[kr m|e 'kkfey gS 2 — — lHkh okf.kfT;d] vkS|ksfxd rFkk vU; izfrosf"kr O;olk; mneksa ftudk xr o"kZ (cid:122) esa dqy vkorZ ` 40 yk[k ls vfèkd gks ysfdu ` 50 djksM+ dh lhek esa gks vads{k.k foÙkh; fooj.kksa ds vuqlkj [ ] lHkh okf.kT; m|ksx] vU; izfrosnu O;olk; m|eksa ftudk xr o"kZ esa dqy (cid:122) _.k lkoZtfud fu{ksi lfgr ` 1 djksM+ ls vfèkd gS ysfdu ` 10 djksM+ rd lhfer gSA vadsf{kr foÙkh; fooj.kksa ds vuqlkj [ ] mijksDr m|eksa ds fdlh lw=èkkjh ;k lgk;d dEiuh tks o"kZ ds nkSjku fdlh (cid:122) Hkh le; gksA Lrj m|e bl Lrj ds vUrxZr vkus okys mijksDr nks Lrjksa esa lHkh m|eksa dks 3 — 'kkfey ugha fd;k x;k gSA ys[kk ekudksas dh lwph 2.3 (List of Accounting Standards) ys[kkadu ys[kkadu ekun.M frfFk {ks= ekun.M dk 'kh"kZd la[;k AS No. AS Title Date Scope ys[kkadu uhfr;ksa dh vfHkO;fDr lHkh Lrj 1. 01/04/1993 la'kksfèkr LVkWd dk ewY;kadu lHkh Lrj 2. ( ) 01/04/1999 la'kksfèkr jksdM+ izokg fooj.k izFke Lrj 3. ( ) 01/04/2001 vkfFkZd fpës dh frfFk ds mijkUr lHkh Lrj 4. 01/04/1998 ?kVus okyh vkdfLedrk,a ,oa ?kVuk,a la'kksfèkr vofèk ds fy;s 'kq) ykHk lHkh Lrj 5. ( ) 01/04/1996 vFkok gkfu iwoZ vofèk ensa rFkk ys[kkadu uhfr;ksa esa ifjorZu la'kksfèkr gzkl ys[kkadu lHkh Lrj 6. ( ) 01/04/1995 la'kksfèkr fuekZ.kh Bsds lHkh Lrj 7. ( ) 01/04/2002 vuqlaèkku ,oa fodkl vc ys[kkadu 8. ekun.M 26 esa lfEefyr vkxe Loh—fr ;k igpku lHkh Lrj 9. 01/04/1993 LFkk;h lEifÙk;ksa dk ys[kkadu lHkh Lrj 10. 01/04/1993 la'kksfèkr fons'kh fofu;e njksa esa lHkh Lrj 11. ( ) 01/04/2004 ifjorZu ds izHkko ljdkjh lgk;rk vuqnku gsrq ys[kkadu lHkh Lrj 12. ( ) 01/04/1994 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 16 fuos'kksa gsrq ys[kkadu lHkh Lrj 13. 01/04/1995 ,dhdj.kksa ds fy;s ys[kkadu lHkh Lrj 14. 01/04/1995 deZpkjh fgr ys[kkadu lHkh Lrj 15. 01/04/2006 +_.k ysus dh ykxrsa lHkh Lrj 16. 01/04/2000 iz[k.M lpw uk izFke Lrj 17. 01/04/2001 lEc) i{kdkj dh vfHkO;fDr;k¡ izFke Lrj 18. 01/04/2001 iês lHkh Lrj 19. 01/04/2001 izfr va'k miktZu izFke Lrj 20. 01/04/2001 lesfdr foÙkh; fooj.k jksdM+ izokg fooj.k 21. 01/04/2001 vk; ij djksa ds fy;s ys[kkadu lwphc) dEifu;k¡ 22. 01/04/2001 vU; dEifu;k¡ 01/04/2002 lHkh miØe 01/04/2006 lesfdr foÙkh; fooj.ksa esa lgpjksa esa os miØe tks jksd 23. 01/04/2002 fuos'k gsrq ys[kkadu izokg fooj.k cukrs gSaA cUn gks jgh xfrfofèk;k¡ izFke Lrj 24. 01/04/2004 vUrfje foÙkh; izfrosnu izFke Lrj 25. 01/04/2002 vewÙkZ lEifÙk;k¡ lHkh Lrj 26. 01/04/2003 la;qDr miØeksa esa fgrksa dk miØe tks jksdM+ 27. 01/04/2002 foÙkh; izfrosnu izokg fooj.k cukrs gSaA lEifÙk;ksa dh gkfu ;k 'kfDr{k; izFke Lrj 28. 01/04/2004 f}rh; Lrj 01/04/2006 r`rh; Lrj 01/04/2008 izkoèkku] lafnXèk nkf;Ro rFkk lHkh Lrj 29. 01/04/2004 lafnXèk lEifÙk;k¡ foÙkh; izi= % vfHkKku ,oa eki izFke Lrj 30. 01/04/2011 foÙkh; izi= % izLrqrhdj.k izFke Lrj 31. 01/04/2011 foÙkh; izi= % izdVhdj.k izFke Lrj 32. 01/04/2011 fVIi.kh lewg ds ikB~;Øeksa esa ys[kkadu ekud vkSj —IPCC ( -1) 1,2,3,6,7,9,10,13 14 'kkfey gaSvkjS vkus okys vuPq Nns ka s ea s budk foLrr` fooj.k gASS voyksdu 2.4 (Overview) uhfr;ksa dk izdVhdj.k ¼ys[kkadu ekun.M&1½ 2.4.1 —(Disclosure of Accounting y[s kkda u uhfr;kas dh vfHkO;fDr ekun.M dh lhek ls ij]s y[s kkda u] uhfr;kas eas Policies, AS-1)— fofoèkrk ds gksus ds nks vfuok;Z dkj.k gS — © The Institute of Chartered Accountants of India ys[kkadu ekud 17 izFke] ys[kkadu ekun.Mksa esa ys[kkadu ds lHkh {ks=ksa dks lfEefyr ugha fd;k tk ldrk gS vkSj u gh fd;k tkrk gSSA vkSj m|eksa dks ekun.M }kjk u 'kkfey fd;s x;s {ks=ksa esa fdlh mi;DZq r ekun.M uhfr dks djus dh i.w kZ LorU=rk gAS f}rh;] D;ksafd m|e fofoèk ifjfLFkfr;ksa esa dk;Z djrs gSa] ;g lnSo ds fy;s lHkh m|eksa ds fy;s mi;ksfxrk uhfr;ksa dk ,d ,dy leqP; dks fodflr djuk vlEHko gSA vr% ys[kkadu ekud ,d uhfr ls vfèkd ykxw dj ldrh gS Hkys gh og {ks=ksa esa 'kkfey gksA vkosfnr lpw ukvksa esa vUrj ys[kkadu uhfr;ksa esa vUrj ds xq.kkRed i{k dks izHkkfor djrk gS ;fn ,d gh leku O;ogkj gksA blhfy, foÙkh; fooj.k dh rqyukRed xq.kkRed fo'ks"krk;sa ys[kkadu uhfr;ksa dh fofoèkrkvkas ds dkj.k izHkkfor gkrs h gSAa D;kfasd le:irk vlEHko gS] rFkk dbZ fLFkfr eas y[s kkda u ekun.M ,d ls vfèkd fodYi izLrqr djrk gS] ;g dguk i;kZIr ugha gSa fd lHkh ekun.Mksa dk ,d lkFk ikyu fd;k tkrk gSA bUgha dkj.kksa ls ys[kkadu ekun.M muds foÙkh; fooj.k dh rS;kjh esa okLro esa muds }kjk ys[kkadu uhfr;ksa dh vfHkO;fDr djuk vko';d gSA ,slh vfHkO;fDr;k¡ foÙkh; fooj.kkas ds iz;kxs drkZ izfrQy eas y[s kkda u uhfr;kas eas vUrj dks yus s ds fy;s viuk;h tkrh gSa vkSj ,ls s fooj.kkas ds fo'y"sk.k eas vko';d lek;kts u fd;s tkrs gASa ys[kkda u ekun.M ys[kkadu uhfr;ksa dh vfHkO;fDr dk mís'; gS fd egRoiw.kZ ys[kkadu -I uhfr;ksa dks mfpr rjhds ls vko';d vfHkO;fDr }kjk le>k tk ldrk gSA fiNys vuqPNsn esa ,slh O;k[;k] ,slh vfHkO;fDr lkekU; ys[kkadu vofèk ds fy;s fofHké m|eksa ds foÙkh; fooj.kksa ds chp rqyukRed vfèkd lkFkZd lqfoèkk nh tkrh gSA ys[kkadu ekun.M esa ifjorZu dh vfHkO;fDr ekun.M esa Hkh vko';d gSA tSls fd mi;ksxdrkZ fofHké ys[kkadu vofèk;ksa gsrq lkekU; m|e dh foÙkh; fooj.k dh rqyuk dj ldrs gSaA ys[kkadu ekun.M ys[kkadu uhfr;ksa -1 dh vfHkO;fDr loZizFke uoEcj] dks fuxZfer gqbZ FkhA ;g vizSy] ;k blds ckn 1979 1 1991 'kq: gksus okyh ys[kkadu vofèk ds lEcUèk esa izHkkoh gqvkA ekun.M lHkh m|eksa ds fy, izHkkoh gSA vkèkkjHkwr ys[kkadu ekU;rk;sa vuqPNsn -10 (Fundamental Accounting Assumptions, Paragraph-10) y[s kkda u ekun.M rhu vkèkkjHkrw ekU;rkvka s dks inz f'krZ djrk gS -1 — pkyw voèkkj.kk (a) (Going concern), fLFkjrk (b) (Consistency), miktZu A (c) (Accrual) tc rd foÙkh; fooj.kksa dks cukus esa bu ekU;rkvksa dks viuk;k tkrk gSa rks ,sls vkoyEcu dh vfHkO;fDr vko';d ugha gSA bu ekU;rkvksa ls dksbZ Hkh fopyu (departure) fdlh vfHkfopyu dh vfHkO;fDr gksuh pkfg;sA pkyw voèkkj.kk lkekU;r% foÙkh; fooj.k bl ekU;rk ij cuk;s tkrs gSa fd (a) — dksbZ m|e iwoZHkklh Hkfo"; esa O;kikj dks pkyw j[ksxk vkSj O;olk; dks ekius dh ?kVuk dks lj:i esa u rks fu;r djus dh vkSj uk gh vko';drk gS rFkk mlds dk;Z {ks= esa la{ksi.k dh dksbZ izo`fÙk ugha gSA pkyw O;kikj voèkkj.kk] miØe ds ysunkjksa ds lkFk O;oLFkk dh ,d ;kstuk ;k m|e dh fudV Hkfo"; esa lekIr © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 18 djus dh èkkj.kk esa vko';drk ds lkFk laxr gks tkus dh lEHkkouk ugha gSA pkyw O;olk; vkèkkj ij rS;kj foÙkh; fooj.k vU; ckrksa ds vuqeksnu ds lkFk gh lapkyu esa iz;qDr lEifÙk ds izfrLFkkiu gsrq ykHkksa dh izR;k;rk cuk;s j[kus rFkk nkf;Rokas ds fuiVkjs grs q izkfIr grs q Hkh t:jh gS] ;fn dkbs Z foÙkh; fooj.k fdlh i`Fkd vkèkkj ij rS;kj fd;s tkrs gSaA mnkgj.k gsrq] tc ,d miØe dh lEifÙk;k¡ blds foÙkh; fooj.kksa esa 'kq) olwyh ewY;ksa ij O;Dr dh tkrh gSa rks blds fy;s iz;qDr vkèkkj dks izdV djuk pkfg;sA fLFkjrk fLFkjrk dk fl)kUr dk vFkZ leku lkSnksa dss fy;s lHkh ys[kkadu vofèk (b) — esa leku ys[kkadu uhfr;ksa dk iz;ksx fd;k tkrk gSA fLFkjrk le; ds ekè;e ls foÙkh; fooj.kksa ds rqyukRed vè;;u esa lqèkkj djrs gSAa ,d ys[kkda u uhfr cnyh tk ldrh gS ;fn cnyus dh vko';drk gks — dkuuw }kjk] (1) fdlh y[s kkda u ekud }kjk] (2) foÙkh; fooj.kka s ds mi;Dq r iLz rrq hdj.k grs Aq (3) ys[kkadu dk miktZu vkèkkj ys[kkadu ds vkèkkj ds vUrxZr] lkSnksa ds ?kfVr (c) — gksus ij vfHkys[k fd;k tkrk gSA pkgs jksdM+ ;k jksdM+ rqY; izkIr ;k Hkqxrku gks ;k ughAa miktuZ vkèkkj ykxr ,oa vkxe ds chp cgs rj feyku lfquf'pr djrk gS rFkk ,d ys[kkadu vofèk ds nkSjku m|e dh xfrfofèk;k¡ vkèkkj ij ykHk ;k gkfu n'kkZrs gSa flok; blds }kjk mRié udn izHkko ds tcfd miktZu vkèkkj ykHk fuèkkjZ .k ds nf`"Vdk.s k ls y[s kkda u ds jkds M+ vkèkkj ls vfèkd rkfddZ gS] bls okLro esa izkfIr djus ls igys m|e dh fdlh vk; dks Lohdkj djuk gh tksf[ke dks izdV djrk gSA fQj Hkh miktZu vkèkkj foHkkT; ykHk dh vfr;qfDr dj ldrk gSA vkSj ,slh vfr;qfDr ij ykHkka'k dk fu.kZ; iw¡th dk f?klkc dks c<+k ldrk gSA bu dkj.k grs q y[s kkda u ekud vko';d gS fd vkxe dks rc rd vfr;fqDr ugha djuk pkfg;s tc rd izfrQy dh jkf'k rFkk izfrQy dh okLrfod olwyh] mi;qDr :i ls fuf'pr u gks tk;As ykHk ds forj.k ds gkrs s g;q s Hkh tks okLrfod :i ls dekbZ ugha gS] lkekU;r% miktZu vkèkkj dks viuk;k tkrk gS D;ksafd bldk rkfdZd ys[kkadu ds udn vkèkkj ls vfèkd Js"B gS tSls fd fuEu mnkgj.k esa dEiuh vfèkfue; dh èkkjk dEifu;ksa ds [kkrksa dks laHkkyus ds fy;s dsoy 209 (3)(b) miktZu vkèkkj ij cukuk vko;';d gksrk gSA ;g vko';d ugha gS fd foÙkh; fooj.k dks r;S kj djus o Li"V djus ds fy;s y[s kkda u ds miktuZ vkèkkj dk i;z kxs djuk pkfg;sA bl fLFkfr esa] fdlh ykHk@gkfu dks jksdM+ vkèkkfjr ij vfr;qfDr dh tkrh gS] bldk mYy[s k fd;k tkuk pkfg;As ys[kkadu uhfr dk pquko vuqPNsn ( 17) (Selection of Accounting Policy, foÙkh; fooj.k fdlh m|e ds izn'kZu rFkk fLFkfr fooj.k dh lR; ,oa Paragraph-17)— mfpr fLFkfr;ksa dks iznf'kZr djrk gSA ,d uhfr dks pquus esa] oSdfYid ys[kkadu uhfr;k¡ bl izdk'k esa ewY;kafdr djuk pkfg;sA fooj.k esa] ,d fo'ks"k uhfr dk pquko djus esa vxz ij izeq[k :i ls fopkj djuk pkfg;s — © The Institute of Chartered Accountants of India ys[kkadu ekud 19 nwjnf'kZrk vfuf'prkvksa ds fopkj esa] Hkkoh ?kVukvksa ds lkFk lfEefyr (Prudence)— ykHkksa dks visf{kr ugha fd;k tkrk gS ysfdu :f<okfnrk ds ekeyksa ds :i ds fy, gkfu;ksa dks miyC/k fd;k tkrk gSA izko/kku dks miyCèk lwpukvksa ds izdk'k esa dsoy ,d Js"B vuqeku dks izLrqr vkSj gkfu ftudh jkf'k fuf'prrk ds lkFk fuèkkZfjr ugha dh tk ldrh gS] fofnr nkf;Roksa gsrq cukuk pkfg;sA ys[kkadu uhfr;ksa ds pquko esa nwjnf'kZrk ds vH;kl }kjk ;g lqfuf'pr gksrk gS fd — ykHkksa dks vfèkd ugha vkadk x;k gSA (i) gkfu dks de ugha vkdk x;k gSA (ii) lEifÙk;ksa dks vfèkd ugha vkadk x;k gSA (iii) nkf;Roksa dks de ugha vkadk x;k gSA nwjnf'kZrk ykHkksa ,oa lEifÙk;ksa dks de (iv) vkadus ds }kjk ;k le>s gq;s lEifÙk rFkk ykHkksa }kjk xqIr lap; dk fuekZ.k djus dh vuqefr ugha nsrk gSA mnkgj.k ys[kkadu uhfr ds pquko esa nwjnf'kZrk ds vH;kl dk lkekU; mnkgj.k — LdUèk dk ewY; ykxr rFkk 'kq) olwyh ewY; tks de gks ij ewY;kafdr gksrk gSA ekuk dh ,d O;kikjh ` 10 izfr bdkbZ dh nj ls ` 500 bdkbZ dh fuf'pr oLrq [kjhnrk gSA og ` 15 izfr bdkbZ dh nj ls 400 bdkbZ;k¡ csprk gSA ;fn u fcdh x;h bdkbZ;ksa dk 'kq) olwyh ewY; ` 15 izfr bdkbZ gS rks O;kikjh vius LdUèk dks ` 10 izfr bdkbZ ls ewY;kafdr djsxk vkSj vkxkeh ys[kkadu vofèk esa u fcdh gq;h bdkb;ksa dh ` 100 bdkbZ fcØh }kjk ` 500 dk vftZr ykHk ij è;ku ugha nsxk ;fn u fcdh gqbZ bdkbZ;ksa dk 'kq) olwyh ewY; 8 izfr bdkbZ gS rks O;kikjh vius LdUèk dks ` 8 ij ewY;kafdr djsxk vkSj ` 200 dh lEHkkfor gkfu tksfd og vkxkeh ys[kkadu vofèk esa u fcds x;s ` 100 bdkbZ;ksa ds fcØh }kjk O;; dh vfr;qfDr dj ldrk gSA ;fn u fcds x;s bdkbZ dks 'kq) olwyh ewY; ` 15 gS rks O;kikjh dk ykHk = foØ; – fcds gq, eky dh ykxr = (400×` 15)–(500×10–100×10) = ` 2,000 ;fn u fcds gq;s bdkbZ dk 'kq) olwyh ewY; ` 80 gks rks O;kikjh dk ykHk = foØ; – fcds gq, eky dh ykxr = (400×` 15) – (500×` 10–100×` 8) = 1,800 mnkgj.k nwjnf'kZrk dk vH;kl] ykHkksa ,oa lEifÙk;ksa dks de vkads tkus ij vFkok — nkf;Rokas ;k gkfu dks vfèkd vkda us ij xqIr lpa ; cukus dh vuqefr ugha gkrs h gSA ekuk dh ,d dEiuh ds fo#) {kfriwfrZ dk okn py jgk gSA gkfu;ksa gsrq ykHk ds foi{k izHkko }kjk fdlh Hkh izkoèkku dh vfr;qfDr ugha djuk pkfg, tc rd okn gkjus dh lEHkkouk mlds u gkjus dh lEHkkouk ls vfèkd u gkAs izk:i dk lkj O;ogkjksa dks muds lkj rFkk foÙkh; lR;rk (Substance over form)— ds vkèkkj ij y[s kkafdr gkus k pkfg;s u fd muds dkuuw h Lo:i ds vkèkkj ijA ekSfydrk foÙkh; fooj.ksa esa leLr egRoiw.kZ ensa vfHkO;fDr gksuh (Materiality)— pkfg;s vFkkZr~ foÙkh; fooj.k ds iz;ksxdrkZvksa ds fu.kZ; dks izHkkfor djus okyh enksa dk Kku gksuk pkfg;sA ekSfydrk lnSo lkis{k vkdkj ds dkj.k ugha gksrhA mnkgj.k ds fy,] fdlh deZpkjh ds diViw.kZ O;ogkj }kjk ,d NksVh lh jkf'k u"V gks rks m|e ds vkUrfjd fu;U=.k iz.kkyh © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 20 esa xaHkhj nks"k dks iznf'kZr Hkfo"; esa Hkkjh gkfu;k¡ dks nwj djus ds fy;s rRdky è;ku nsuk vko';d gksrk gSA fuf'pr n'kkvkssa esa ekSfydrk dh la[;kRed lhek fuèkkZfjr gSA dqN ,slh n'kk;sa fuEufyf[kr gSa — Ø; jgfr;k rFkk vkorZ] dyiwtks± rFkk lgk;d ls cM+h enksa dk oxhZdj.k nsrs (a) le; oxhZdj.k esa lfEefyr ,slh lwfp;k¡ ;fn csgn foLr`r gks tkrh gS] rks bUgsa mi;qDr 'kh"kZdksa ds vUrxZr fcuk ek=k fn[kk;s lewgksa esa ck¡Vk tk ldrk gSA ,slh lHkh enksa dh O;oLFkk ftuds foLr`r [kkrksa dk ewY; Ø;] jgfr;k¡ ;k vkorZ tSlh Hkh n'kk gks] ds dqy ewY; ls ;k vfèkd gS rks mudk oxhZdj.k 10% ek=kvksa ds lkFk i`Fkd ,oa vyx enksa ds :i esa n'kkZ;k tk;sxkA dEiuh ( vfèkfu;e dh vuqlwph ds okD;[k.M ds vuqlkj ykHk gkfu [kkrk dh VI II - vko';drk ) (b) fdlh Hkh en ftldk O;; dEiuh dh dqy vkxe dk 1% ls vfèkd ;k ` 5000 tks vfèkd gS] dks ,d i`Fkd ds :i esa vkSj ykHk gkfu [kkrs esa mi;ZqDr ys[kkadu - 'kh"kZd ds fo#) vyx en dks n'kkZuk pkfg;s vkSj fofoèk O;;ksa ds vUrxZr vU; enksa ds lkFk ugha tksM+rs gSA dEiuh vfèkfue; dh lwph ds okD;[k.M ds ( IV II vuqlkj ykHk o gkfu [kkrk ds fy;s vko';drk ) vfHkO;fDr dk rjhdk foÙkh; fooj.kksa dks cukus o izLrqr (Manner of Disclosure)— djus esa lHkh egRoiw.kZ ys[kkadu uhfr;ksa dks viukus dh vfHkO;fDr djuh pkfg;sA vuqPNsn ( 24) foÙkh; fooj.kksa ds va'k ds :i esa egRoiw.kZ ys[kkadu uhfr;ksa dh vfHkO;fDr gksuh pkfg, vkSj egRoiw.kZ ys[kkadu uhfr;ksa dk mYys[k lkekU;r% ,d LFkku esa gks ldrk gSA vuqPNsn ( 25) fVIi.kh foÙkh; fooj.k dk ,d Hkkx gksus ij] vads{k.k ds fopkj esa ys[kkadu uhfr;ksa dh — vfHkO;fDr dks 'kkfey fd;k tk;sxkA vuqPNsn 25 ds fopkj esa] ys[kkadu uhfr;ksa dh vfHkO;fDr dk foÙkh; fooj.kksa ds Åij fc[kjko ugha gksuk pkfg,A mnkgj.k ds fy,] ;g lgh ugha gS fd gzkl uhfr dks LFkk;h lEifÙk dh lwph esa iznf'kZr fd;k tk, LdU/k lwph esa LdU/k uhfr dks iznf'kZr fd;k tk;sA ys[kkadu uhfr;ksa esa ifjorZu dh vfHkO;fDr vuqPNsn ( 26)(Disclosure of Changes ys[kkadu uhfr;ksa dk dksbZ ifjorZu tks pkyw vof/k esa in Accounting Policies, Paragraph-26)— ;k mfpr :i esa Hkfo"; dh vof/k esa dksbZ egRoiw.kZ izHkko Mkyrk gS rks ckn esa mldh vfHkO;fDr djuh pkfg,A ys[kkadu uhfr;ksa esa ifjorZu dh fLFkfr esa] ftldk orZeku vof/k esa egRoiw.kZ izHkko gksrk gSA foÙkh; fooj.k esa fdlh en ftlds }kjk jkf'k izHkkfor dh tkrh gSA ,sls ifjorZu }kjk ifj.kke Lo:i lqfuf'pr dks Hkh vfHkO;fDr djrs gSaA tgk¡ ,slh jkf'k lqfuf'pr ;ksX; ugha gS] iw.kZ ;k va'k esa rdZ dks funsZf'kr djuk pkfg,A mnkgj.k foÙkh; fooj.kksa dks i<+us okyksa ds fy, ,d lk/kkj.k vfHkO;fDr dh fdlh — ys[kkadu uhfr;ksa esa fd;k x;k ifjorZu i;kZIr ugha gSA vr% ifjorZu ds izHkko dh vfHkO;fDr gksuh pkfg, tgk¡ Hkh lqfuf'pr gksA ekuk fd] ,d dEiuh LdU/k dh lqfuf'pr ykxr gsrq] iwoZ vH;kl esa iz;ksx gksus okyh izFke vkxe rFkk izFke fuxZeu dks cUn djds Hkkfjr ek/; vkSlr lw= dk iz;ksx djrh gS ;fn izFke vkxe rFkk izFke fuxZeu }kjk vfUre jgfr;k ` 2,00,000 gS vkSj Hkkfjr ekè; vkSlr nj ` 1.8 yk[k gSA ys[kkadu uhfr ds ifjorZu ds dkj.k ykHk rFkk LdU/k dk © The Institute of Chartered Accountants of India ys[kkadu ekud 21 ewY; ` 20 ls de gks x;kA dEiuh ys[kkadu uhfr;ksa esa ifjorZu dks fuEufyf[kr rjhdksa ls vfHkO;Dr dj ldrh gS — dEiuh vius LdU/k dk ewY;kadu ykxr rFkk 'kq) olwyh ewY; esa ls tks de gks] D;ksafd LdUèk dh lHkh enksa dk 'kq) olwyh ewY; pkyw o"kZ esa mldh ykxr ls vf/kd Fkk rks dEiuh vius LdU/k dk ewY;kadu ykxr ij fd;k orZeku o"kZ esa] dEiuh us Hkkfjr vkSlr lw= ls ifjorZu djrh gS] tks fd LdU/k dh miHkksx izo`fÙk dks iznf'kZr djrk gSA lqfuf'pr LdU/k ykxr gsrq mís'; ds fy, iwoZ vH;kl esa QhQksa dk iz;ksx fd;k x;kA uhfr esa ifjorZu LdU/k ds ewY; ,oa ykHk esa ` dh deh n'kkZrk gSA 20,000 ys[kkadu uhfr esa ifjorZu dh vfHkO;fDr ml fLFkfr esa Hkh dh tk;sxh tc ifjorZu ds dkj.k orZeku y[s kkda u vof/k eas ;|fi dkbs Z egRoi.w kZ izHkko u gqvk gks ijUrq Hkfo"; eas egRoi.w kZ izHkko iMu+ s dh lEHkkouk gksA mijkDs r ea s lfquf'pr gS fd lHkh egRoi.w kZ y[s kkda u uhfr;ka s ea s ifjoruZ okLro ea s vfHkO;fDr djuk vko';d gkrs k gSA ekuk ,d dEiuh izfr nkos grs q vuqekfur lkexzh ,oa Je dh ykxr ds vk/kkj ij ikzo/kku cukrh gAS dEiuh ea s uhfr ea s ifjoruZ djus ls mifjO;; dk vueq kfur 2003-04 ykxr 'kkf/kr izfrnkos 'kkfey gksrs gSaA ;fn esa izfr fcØh dk ewY; egRoiw.kZ ugha gS rks 2003-04 uhfr eas ifjorZu dk egRoi.w kZ izHkko ds foÙkh; fooj.kkas ij ugha iMxs+ kA rFkkfi dEiuh 2003-04 esa ys[kkadu uhfr;ksa esa ifjorZu dh vfHkO;fDr dj ldrh gS] D;ksafd Hkfo"; ys[kkadu 2003-04 vof/k esa ifjorZu dk izHkko iM+ ldrk gS tc izfr fcØh dk ewY; dk egRoiw.kZ Lrj c<+ tk;xs kA ;fn eas vfHkO;fDr ugha fd x;h gks rks Hkkoh o"kk±s eas vfHkO;fDr djuk vko';d 2003-04 ugha gkxs k D;kfasd ,d m|e eas y[s kkda u uhfr;kas eas ifjorZu dh vfHkO;fDr dos y o"kZ ds ifjorZu ea s dh tkrh gAS vk/kkjHkwr ys[kkadu ekU;rkvksa esa ifjorZu dh vfHkO;fDr ¼vuqPNsn ½ –27 (Desclosure ;fn foÙkh; fooj.kkas of Deviation from Fundamental Accounting Assumptions, Paragraph-27)— esa vk/kkjHkwr ys[kkadu ekU;rkvksa] tSls pkyw vo/kkj.kk fLFkjrk rFkk miktZu dks viuk;k tkrk gS] rks fof'k"V vfHkO;fDr dh vko';drk ugha gksrh gSA ;fn vk/kkjHkwr ys[kkadu ekU;rk dk ikyu ugha fd;k tkrk gS rks rF;ksa dh vfHkO;fDr djuk pkfg;sA fLFkjrk ds fl)kUr dk eryc leku O;ogkjksa gsrq lHkh ys[kkadu vof/k;ksa esa ,d leku ys[kkadu uhfr;ksa dks ykxw djrs gSaA fLFkjrk ds fl)kUr ls fopyu djus dk vk'k; gksrk gS fd ys[kkadu uhfr esa ifjorZu vfHkO;fDr vko';drkvksa dks okD; vuqPNsn esa -26 'kkfey fd;k x;k gSA LdU/k dk ewY;kadu ys[kkadu ekun.M 2.4.2 ( -2) (Valuation of Inventory, AS-2)— vfUre jgfr;ksa dh ykxr tSls dPps eky ds vfUre jgfr;s dh ykxr vfUre pkyw dk;Z dh ykxr rFkk vfUre fufeZr jgfr;k] pkyw ys[kkadu vof/k esa dh x;h ykxrksa dk ,d Hkkx gS tks fd vxys ys[kkadu vof/k esa yk;h tkrh gSaA blh izdkj izkjfEHkd jgfr;ksa dh ykxr fiNys ys[kkadu vofèk esa fd;s x;s ykxr dk ,d Hkkx gS tks fd orZeku ys[kkadu vof/k esa vkxs yk;k x;k gSA D;ksafd jgfr;k lEifÙk;k¡ rFkk lEifÙk;k¡ Hkfo"; esa m|e dks vkfFkZd ykHk iznku djus dk lk/ku gS blfy, LdU/k ykxr esa og ykxrsa 'kkfey gksrh gSa tks Hkfo"; esa m|e dks vkfFkZd ykHk igq¡pk ldsA ,slh ykxr vf/kxzg.k dh ykxr gks ldrh gS rFkk ykxr tks ;k rks — © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 22 jgfr;ksa dk LFkku] tSls lkexzh dks dkj[kkus rd ys tkus rd dk HkkM+k ;k (i) jgfr;s dh fLFkfr;k¡] tSls lkexzh dks fufeZr eky esa ifjorZu djus dh ykxr esa (ii) ifjorZu djrh gSA Lda/k ds j[kj[kko dh ykxr] tSls laxzg.k ykxr] miØe gsrq vfrfjä vfFkZd ykHk mRié ugha djrh] vr% LdU/k ykxr esa 'kkfey ugha dh tkuh pkfg,A LdU/k dk ewY;kadu vR;Ur egRoiw.kZ gksrk gS D;ksafd fdlh ys[kkadu vof/k gsrq ykHk&gkfu dh x.kuk eas bldk izokg lh/ks iMr+ k gSA vfUre LdU/k dk eYw ; ftruk vf/kd gkxs k mruh gh foØ; fd;s x;s eky dh ykxr de gkxs h vr% ykHk vf/kd gkxs kA njw nf'krZ k ds fl)kUr dh ekxa gS fd fdlh Hkh ykHk dk iow kZuqeku ugha yxkuk pkfg, tcfd iow kZuqekfur gkfu;ksa dh vfr;qfä djuh pkfg, vr% ;fn LdU/k dk 'kq) olwyh ewY; mldh ykxr ls de gks rks LdU/k dk ewY;kadu 'kq) olwyh ewY; ij gksxk ftlls iwokZuqekfur gkfu;ksa esa j[krs gq, lwfpr ykHk dks de fd;k tk;sA nwljh vksj ;fn LdU/k dk 'k)q olyw h eYw ; LdU/k dh ykxr ls vf/kd gks rks iow kuZ eq kfur ykHk ij /;ku ugha nrs s rFkk LdU/k dk ewY;kadu ykxr ij fd;k tkrk gSA l{a kis e]sa LdU/k dk eYw ;kda u olyw h eYw ; rFkk ykxr eYw ; nkus ka s ea s tks de gk]s ij fd;k tkrk gSA ekun.M ;g fu/kkZfjr djrk gS fd — LdU/k dh ykxr esa D;k 'kkfey gksuk pkfg,A (i) 'kq) olwyh ewY; dSls fu/kkZfjr gksrk gSA (ii) LdU/k dh fdlh en }kjk viuh ykxr izkIr u dj ikus esa vlQy gSA ;fn LdU/k dh fdlh en dk 'kq) olwyh ewY; mldh ykxr ls de gks rks 'kq) owlyh ewY; ij LdU/k dks vifyf[kr djus ds dkj.k ykHkksa esa deh ,d viwoZ gkfu gS rFkk ykHk&gkfu [kkrs esa (Unusual) i`Fkd iafä en ds :i esa n'kkZuk pkfg, ftlls foÙkh; fooj.kksa ds iz;ksx drkZ dks m|e dh miyfC/k;ksa dk fo'ys"k.k gsrq vf/kd lwpukvksa dks ikus esa lgk;rk feyrh gSA ¼foLrkj gsrq ys[kkadu ekin.M&5 nsf[k,½A vlk/kkj.k ykHk ;k gkfu;k¡ mudh izÑfr }kjk fujUrj ugha ekuk tkrk gSA ,d m|e ds izn'kZu ds vFkZiw.kZ fo'ys"k.k gsrq] foÙkh; fooj.k ds iz;ksxdrkZ pkyw ykHk@gkfu esa 'kkfey ,sls ykHk@gkfu dh jkf'k dks tkuuk vko';d gSA bl dkj.k gsrq] fy, x;s vlk/kkj.k ykHk ;k gkfu;ksa dks LdU/k ykxr ds LFkku ij bUgsa ykHk ;k gkfu [kkrs eas n'kkZ;k tkrk gS ¼foLRkkj gsrq ys[kkda u ekun.M ns[ksa½ –6 dEiuh vf/kfu;e dh vuqlwph ds Hkkx vkSj esa dEiuh;ksa }kjk /kkfjr LdU/kksa gsrq IV I II ewY;kadu fl)kUrksa dh vfHkO;fä dh x;h gSA ys[kkadu ekun.M esa LdU/kksa dk ewY;kadu dkuwuh -2 vis{kkvksa dh lgk;rk gsrq loZizFke twu] esa fuxZfer fd;k x;k gSSA ;g vizSy] ij vkSj 1981 1999 mlds ckn izkjfEHkd ys[kkadu vof/k ds lEcU/k esa lHkh m|eksa gsrq la'kksf/kr rFkk cukuk t:jh FkkA ifjHkkf"kr ekun.Mksa ds miokD;ksa esa lEifÙk ds :i esa LdU/k j[kk tkrk gS — O;kikj ds lk/kkj.k izfØ;k esa foØ; gsrq ;k (a) ,slh fcØh gsrq fuekZ.k dh izfØ;k esa ;k (b) lsok;sa nsus esa ;k iwfrZdrkZvksa ds miHkksx gsrq fuekZ.k izfØ;k esa ;k lkexzh ds :i esaA (c) © The Institute of Chartered Accountants of India ys[kkadu ekud 23 vuqPNsn ds vuqlkj] ys[kkadu ekun.M ds {ks= eas fuEufyf[kr lEefyr ugha gS 1 — fuekZ.k Bsds ds vUrxZr pkyw dk;Z mRié vFkkZr vkaf'kd Bsds dh ykxr ftues izR;{k :i ls lEcfU/kr lsokvksa ds Bsds lEefyr gSa] dks ys[kkadu ekun.M ds vUrxZr lekfgr fd;k –7 tkrk gS] fuekZ.kh Bsds gsrq ys[kkadu] fuekZ.k esa iz;ksx gsrq j[kk LdU/k tSls dk;ZLFky ij iM+k gqvk lhesUV rFkkfi ys[kkadu ekun.M }kjk lekfgr djrs gSaA –2 los k nus s okys ds lkekU; Lrj ds O;olk; ea s mRié pkyw dk;Z vFkkrZ ~ los k dh vkfa'kd (a) miyC/k djus dh ykxrA mnkgj.k gsrq] tgktjkuh dEiuh gsrq] ys[kkadu vof/k ds vUr esa miHkksx ugha gqvk bZa/ku ,oa lkexzh] LdU/k gS] ysfdu ekxZ esa eky (Voyage ugha gSA fofHké vU; lsokvksa gsrq mRié pkyw dk;Z in Progress) (Work-in-Progress) gks ldrk gS tSls lkW¶Vos;j dk fodkl ijke'kZnkrk] LoLF; lsok,a rFkk O;kikfjd cSafdax lsok,a vkfnA va'kksa] _.ki=ksa rFkk vU; foÙkh; izi=] O;kikfjd jgfr;k¡ ds :i esa j[ks tkrs gSaA (b) ;g /;ku nsus ;ksX; gS fd ;s ys[kkadu ekun.M ds {ks= ls ckgj gSaA orZeku esa –13 Hkkjr esa O;ogkfjd rkSj ij bls ykxr rFkk mfpr ewY; esa ls de ewY; ij ewY;kafdr fd;k tkrk gSA i'kqvksa] Ñf"k rFkk taxy mRikn rFkk [kfut rsy] /kkrq rFkk xSl dh mRikndrk ds (c) Ldaèk dh lhek rd os bu m|ksxksa esa O;ogkfjd rkSj ij LFkkfir ds vuqlkj 'kq) olwyh ewY; ij ekikafdr gksaxsA [kkyh fMCcs vkSj ik= [kkyh fMCcs vkSj ik=] O;olk; ds (Containers and Empties)— lkèkkj.k dk;Ziz.kkyh eas foØ; gsrq eky ugha gS uk gh os mRiknu izfØ;k esa eky gS] uk gh os lsok;sa dks nsus eas ¸kk mRiknu izfØ;k esa miHkksx gsrq iwfrZdrkZ ;k lkexzh gSaA vkbZ-lh-,-vkbZ- dh fo'ks"kK lykgdkj lfefr us gkykafd er O;ä fd;k gS fd [kkyh fMCcs ,oa ik= jgfr;k dh ens gSaA fQj Hkh ;g yxrk gS fd] ys[kkdau ekun.M ds vuqlkj] ,d o"kZ ls vf/kd mi;ksx thou okys [kkyh fMCcs ,oa ik= gzkl ;ksX; lEifÙk ds :i esa ekuk tkuk pkfg,A jgfr;k dk ekikadu vuqPNsn ( -5) (Measurement of Inventories, Paragraph-5)— jgfr;k] ykxr rFkk 'kq) olwyh ewY; esa ls de ij ewY;kafdr djuk pkfg,A vuq{ksn ds vuqlkj] –3 O;olk; dh lk/kkj.k dk;iZ .z kkyh ea s vueq kfur foØ; eYw ; ea s l]s oLrq dh fu"ifÙk dh vueq kfur ykxr rFkk foØ; gsrq cukus ds fy, vko';d vuqekfur ykxr dks ?kVk fn;k tkrk gS tks fd 'kq) olyw h eYw ; gAS ykxr rFkk 'k)q eYw ; ij jgfr;s dk eYw ;kda u bl er ij vk/kkfjr gS fd fdlh Hkh lEifÙk dks bldh fcØh ;k iz;ksx }kjk olwy ;ksX; ewY; ls vfèkd ewY; ij ugha n'kkZuk pkfg,A mnkgj.k (Illustration) 1 va'kr% iw.kZ bdkbZ dh ykxr o"kZ 2004-05 ds vUr esa ` 800 gSA bdkbZ vxys o"kZ esa ` 100 ds vfrfjä O;; djds iwjh gks ldrh gSA iw.kZ bdkbZ dks ` 250 esa cspk tk ldrk gSA bl lEcUèk esa fcØh ewY; ij nykyh pqdkuh gksxhA jgfr;s dk ewY; fuEu izdkj ls fu/kkZfjr gksxk 4% — ` 'kq) foØ; ewY; 250 ?kVk;sa % iw.kZr% dh vuqekfur ykxr 100 150 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 24 ?kVk;sa % nykyh (` 250 ij 4%) 10 'kq) olwyh ewY; 140 jgfr;s dh ykxr 800 jgfr;s dk ewY; 140 ¼ykxr ;k 'kq) olwyh ewY; esa ls de½ fVIi.kh (Note)— c<+ksÙkjh ykxr ¼fu"ifÙk dh ykxr½ ` 100, c<ksÙkjh vkxe ` 240 (250– 10) ls de gS vr% m|e bdkbZ dks iw.kZ djds ` 250 esa cspus dk fu.kZ; djsxkA mnkgj.k (Illustration) 2 mnkgj.k 1 esa] ekuk fu"ifÙk dh ykxr ` 100 ds LFkku ij ` 245 gSA m|e bdkbZ dks iwjk u djus esa ykHk izkIr gksxk tSlk fd fuEu esa Li"V gS — c<+ksÙkjh ykxr ¼fu"ifÙk dh ykxr½ ` 245, c<+ksÙkjh vkxe ` 240 (250–10) ls vf/kd gSA vr% m|e bdkbZ dks iwjk ugha djuk pkgsxkA 'kq) olwyh ewY; 'kwU; = (NIL) ykxr = ` 800 jgfr;s dh ykxr 'kwU; = ¼ykxr rFkk 'kq) olwyh ewY; eas ls de½ jgfr;s dh ykxr ¼vuqPNsn ½ jgfr;s dh ykxr esa lHkh Ø; dh ykxrsa] ifjorZu dh –6 — ykxrsa rFkk jgfr;s dks orZeku LFkku rFkk fLFkfr rd igq¡pus esa O;; dh x;h lHkh vU; ykxrsa lekfgr gSaA Ø; dh ykxrsa ¼vuqPNsn ½ Ø; dh ykxrksa esa 'kqYdksa rFkk djksa ¼tks dj vf/kdkfj;ksa –7 — ls miØe }kjk ckn esa olwy fd;s] dks NksM+dj tSls lsuosV ØsfMV] jkT; Lrjh; ewY;of/kZr dj vkfn½ vUr% HkkM+k rFkk izkfIr ls izR;{kr% tqM+s vU; O;;kas lfgr Ø; ewY; lekos'k gksrk gSA O;kikfjd cêk NwV] M;wVh MªkcSd rFkk ,slh gh enksa dks Ø; dh ykxr dsa (Drawback) fuèkkZj.k esa ?kVk;k tkrk gSA mnkgj.k (Illustration) 3 ,d m|e us 13,000 fd-xzk- dh fuf'pr lkexzh ` 90 izfr bdkbZ dk vkns'k fn;kA Ø; ewY; esa ` 5 izfr fd-xzk- ,slk mRikn 'kqYd 'kkfey gS ftlds lEcU/k esa iw.kZ lsuosV ØsfMV ekU; gSA HkkMk ` 80,600 dh jkf'k dk O;; gqvkA ekxZ dh lekU; gkfu 4% gSA m|e dks okLrfod izkfIr fd-xzk- rFkk miHkksx fd-xzk- gqvkA 12,400 10,000 jgfr;s dh ykxr rFkk lkexzh ykxr dk vkcaVu fuEu izdkj n'kkZ;k gS % lkekU; ykxr izfr fd- xzk- ` Ø; ewY; (13,000 fd-xzk- ×`90) 11,70,000 ?kVk;sa %% lsuosV ØsfMV (13,000 fd-xzk- ×` 5) 65,000 11,09,000 © The Institute of Chartered Accountants of India ys[kkadu ekud 25 tksM+sa %% HkkM+k 80,600 dqy lkexzh ykxr (a) 11,85,600 lkekU; izkfIr esa bdkbZ dh la[;k fd-xzk- (b) 12,480 dk (13,000 96%) lkekU; ykxr izfr fd-xzk- (c) (a ÷ b) 95 lkexzh ykxr dk vkcaVu fd-xzk- `/ fd-xzk- ` miHkksx dh x;h lkexzh 10,000 95 9,50,000 jgfr;s dh ykxr 2400 95 2,28,000 vlkekU; gkfu 80 95 7,600 dqy lkexzh ykxr 12,480 95 11,85,600 fVIi.kh %% vlkekU; gkfu;ksa ds :i esa i`Fkd O;; ekU; gSA ifjorZu dh ykxr mRiknu ls lEcfU/kr izR;{k ykxrsa] ifjorZu (Cost of Conversion)— ykxr esa 'kkfey gksrh gS] tSls izR;{k JeA blesa] LFkk;h ,oa ifjorZu'khy nksuksa mifjO;; Hkh 'kkfey gksrs gS ¼vuqPNsn ½ -8 LFkk;h mRiknu mifjO;;] lkekU; {kerk ls vf/kd mRiknu dh bdkbZ;ksa dks lqO;ofLFkrrk ls lafofy;r djuk pkfg,A lkekU; {kerk] lkekU; n'kkvksa ds vUrxZr vof/k ;k ekSle (Season) esa m|e }kjk vkSlr :i ls izkIr mRiknu gSA fu;ksftr j[kj[kko ds aifj.kkeLo:i {kerk esa deh dks [kkrs esa ys tkrs gSA mRiknu dks okLrfod Lrj esa iz;qä ekuk tk ldrk gS] ;fn og lkekU; {kerk ds yxHkx gS rks ¼vuqPNsn ½A 9 mRiknu dh izR;sd bdkbZ ij izHkkfjr LFkk;h mRikndh; mifjO;;ksa dh ek=k fupys mRiknu ;k fu"Ø; la;a= ds QyLo:i c<kbZ ugha tkrhA xSj izHkkfor mifjO;;ksa dks ,slh vofèk eas ,d O;; crkSj ekU;rk nh tkrh gS ftlls mudks [kpkZ tkrk gSA vlkekU; rkSj ij Å¡ps mRiknu dh vof/k;ksa esa mRiknu dh izR;sd bdkbZ ij izHkkfor LFkk;h mRikndh; mifjO;;ksa dh jkf'k ?kV tkrh gS rkfd jgfr;k dks ykxr ds mij ugha ekik tkrkA ifjorZuh; mRikndh; mifjO;;ksa dks mRiknu dh izR;sd bdkbZ ij mRikndh; lqfo/kkvksa ds okLrfod miHkksx ds vkèkkj ij izHkkfjr fd;k tkrk gSA vuqPNsn ( -9) mijksä nks fcUnqvksa dk vFkZ gS % tgk¡ okLrfod mRiknu lkekU; {kerk ls de gS ;k mlds cjkcj gS ogk¡ LFkk;h mifjO;; iqu% izkIr lkekU; {kerk ds vk/kkj ij fd;k tkrk gSA tgk¡ okLrfod mRiknu lkekU; {kerk ls vf/kd gks ogk¡ LFkk;h mifjO;; okLrfod mRiknu ds vk/kkj ij iqu% izkIr gksrk gSA mnkgj.k (Illustration) 4 mnkgj.k esa] ekuk lkekU; izfØ;k gkfu vkxr dk gS] 3 (Normal Processing Loss), 5% ys[kkadu vof/k ds nkSjku] m|e] fufeZr mRiknu dh 9600 bdkbZ okLro eas mRikfnr gaS] ` 250 izfr bdkbZ ij 9300 bdkbZ csp nhaA Jfed rFkk mifjO;; ykxr Øe'k% ` 6,12,845 rFkk © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 26 `2,23,440 dh jkf'k gSA mifjO;;] mRiknu ds vk/kkj ij olwy fd;s tkrs gSA vfUre mRiknu ij mRikn dj (Excise duty) ` 28.50 izfr bdkbZ gSA ykHk ,oa gkfu rFkk fufeZr jgfr;s dh ykxr ekurs gq, lkekU; {kerk bdkbZ gS (i) 9400 lkekU; {kerk bdkbZ gS tks fuEu izdkj iznf'kZr gS (ii) 9800 — n'kk okLrfod mRiknu bdkbZ] lkekU; {kerk bdkbZ;ksa ls vf/kd gSA —(i) 9600 9400 lkekU; iqu% izkIr nj = 2,23,440 / 9400 bdkbZ =` 23.77 okLrfod mifjO;; izfr bdkbZ =2,23,440 / 9600 bdkbZ =` 23.275 vf/kd mRiknu ds dkj.k] iqu% izkfIr nj eas okLro eas deh ` 23.275 izfr bdkbZ vk;h gSA fufeZr mRiknu dh izfr bdkbZ lkekU; ykxr ` miHkksx dh lkexzh 9,50,000 etnwjh 6,12,845 mifjO;; [9,600 × ` 23.275] 2,23,440 mRikn dj [9,600 ×` 28.50] 2,73,600 dqy ykxr (a) 20,59,885 lkekU; mRiknu dk bdkbZ (b) [10,000 95%] 9500 fufeZr mRikn dh izfr bdkbZ lkekU; ykxr (c) (a ÷ b) 216.83 dqy ykxr dk vkcaVu bdkbZ;k¡ `/ bdkbZ ` csps x;s eky dh ykxr 9300 216.83 20,16,519 jgfr;s dh ykxr 300 216.83 65,049 9600 216.83 20,81,568 ?kVkb;s% vlkekU; gkfu 100 216.83 21,683 dqy ykxr 95.00 216.83 20,59,885 ykHk ,oa gkfu dk fooj.k % ` ` foØ; 23,25,000 ?kVkb;s % csps eky dh ykxr 20,16,519 3,08,481 vlkekU; ykHk 21,683 ?kVkb;s % vlkekU; gkfu 7600 14,083 'kq) YkkHk 3,22,564 n'kk ¼okLrfod mRiknu bdkbZ] lkekU; {kerk bdkbZ;ksa ls vf/kd gS½ —(ii) : 9600 9800 lkekU; mifjO;; dh iqu% izkfIr ij = ` 2,23,440/9800 bdkbZ = ` 22.80 okLrfod mifO;; izfr bdkbZ = ` 2,23,440/9600 bdkbZ = ` 23.275 © The Institute of Chartered Accountants of India ys[kkadu ekud 27 fuEu mRiknu ds dkj.k iquZizkfIr nj] okLrfod `23.27 rd ugha c<h gSA iquZizkIr mifjO;; = 9600×`22.80 = ` 2,18,880 U;wu iquZizkIr mifjO;; = 2,23,440–2,18,880 = ` 4560 lkekU; mRiknu dh izfr bdkbZ U;wu = 4560/9500 iquZ izkfIr = ` 0.48 fufeZr mRiknu dh lkekU; ykxr izfr bdkbZ ` miHkksx dh lkexzh 9,50,000 etnwjh 6,12,845 mifjO;; [9600 × ` 22.80] 2,18,880 mRiknu dj [9600 × ` 28.50] 2,73,600 dqy ykxr (a) 20,55,325 lkekU; mRiknu dk bdkbZ (b) [10,000 95%] 9500 fufeZr mRiknu dh lkekU; ykxr izfr bdkbZ (c) (a ÷ b) 216.35 dqy ykxr dk vkoaVu % bdkbZ;k¡ ` / bdkbbZ ` foØ; eky dh ykxr 9300 216.35 20,12,055 fufeZr jgfr;s dh ykxr 300 216.35 64,905 9600 216.35 20,76,960 ?kVkb;s% vlkekU; ykHk 100 216.35 21635 9500 216.35 20,55,325 tksMs+% U;wu iqu%izkfIr 4560 dqy ykxr 20,59,885 ykHk ,oa gkfu dk fooj.k % ` ` foØ; 23,25,000 ?kVkb;s% foØ; eky dh ykxr 20,12,055 3,12,945 ?kVkb;s% U;wu iqu% izkfIr 4560 3,08,385 vklkekU; ykHk 21635 ?kVkbZ;s% vlkekU; gkfu 7600 14035 'kq) YkkHk 3,22,420 fVIi.kh % mRiknu ij mRiknu dj] vof/k ykxr dh vis{kk mRiknu ykxr gSA vFkkZr~ 1 : jgfr;s dh ykxr esa ifj.kkeLo:i rFkk mRiknu ykxr eas ysaxsA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 28 fVIi.kh % 2 : ykHk] fLFkfr (ii) esa fLFkfr (i) dh rqyuk ls ` 144 ls de gSA ,slk gS D;kasfd] U;wu iqu%izkfIr dk lEiw.kZ] o"kZ gsrq ykHk ds fo:) izHkkfjr gSA fLFkfr esa ykHk bldh fLFkfr (ii) (i) eas fn[kk;s x;s ` 144 }kjk de gS D;ksafd n'kk (ii) esa o"kZ ds ykHkksa ds fo:} iw.kZ fuEu olwyh izHkkfjr dh x;h gS tcfd n'kk eas jgfr;s ds ykxr ds Hkkx ds :i esa pkyw o"kZ ds mifjO;; (i) dk Hkkx ` 144 ¼ 300 bdkbZ ×.48 izfr bdkbZ½ vxyh vof/k eas ys tk;h x;h gSA la;qä ;k miksRikn vuqPnsn la;qä ;k miksRikn dh n'kk ( -10) (Joint or By-Product)— esa] vyxko ds Lrj rd O;; fd gqbZ ykxr] mfpr rFkk vuqdwy vk/kkj ij vkaofVr djuh pkfg,A vkoVa u dk vkèkkj] vyxkoa fcUnq ij foØ; eYw ; gks ldrk gSA mnkgj.k grs ]q mikRs ikn] vof'k"V rFkk u"V dk eYw ; lkekU;% lkexzh ugha gSA ;g blhfy, 'kq) olyw h eYw ; ij gkrs h gSA mikRs ikn] vof'k"V ;k u"V dk 'kq) olwyh ewY; esa ls la;qä ykxr ?kVkdj] eq[; mRiknu dh ykxr vkrh gSA vU; ykxrsa (Other Costs)— ;g] miyC/k jgfr;s dh ykxr eas 'kkfey gks ldrh gS] os] jgfr;s dks orZeku LFkku (a) rFkk fLFkfr eas ykus gsrq O;; fd;s tkrs gSaA izk:i dh ykxr] mnkgj.k gsrq] bdkbZ cuh 'kqYd gsrq] jgfr;s ykxr ds Hkkx ds :i esa fy;k tkrk gS vuqPNsn ( -11) C;kt rFkk vU; m/kkj dh ykxrksa lkekU;r% jgfr;ksa dks muds orZeku LFkku rFkk (b) fLFkfr dh ykxr ugha ekuk tkrk gSA vr% ;s ykxrsa lkekU;r% jgfr;s dh ykxr eas 'kkfey ugha gksrs ¼vuqPNsn ½ rc Hkh C;kt rFkk vU; ykxrksa dks jgfr;s ykxrksa 12 ds Hkkx ds :i eas fy;k tkrk gS tgk¡ vfHkizsfjr fcØh gsrq rS;kj gks jgh le; dh okLrfod vof/k ysuk vko';d gS (c) The standard is silent on treatment of amortisation of intangibles for ascertain- ing inventory costs. It neverthless appears that amortisation of intangibles re- lated to production, e.g., patents right of production of copyright for a publisher should be taken as part of inventory costs. Hkkjrh; xSi ds vUrxZr fofu;e vUrjksa dks jgfr;s ykxrksa esa ugha fy;k (d) (GAAP) tkrk gSA LdU/kksa dh ykxr ls viokn ¼vuqPNsn ½ 13 (Exclusions from the Cost of Invento- LdU/kksa dh ykxr dks fu/kkZj.k djus eas] fu'fpr ykxrksa dks NksM+dj o ml ries, Paragraph-13)— vofèk esa O;;ksa ds :i esa ftlesa ls os [kpZ fd;s tkrs gks] dks Lohdkj djuk mfpr gSA ,slh ykxrksa ds mnkgj.k gSa % u"V lkexzh] Je ;k vU; vRiknu ykxrksa dh vlkekU; jkf'kA (a) laxzg.k ykxrsa] tc rd fd ,sls laxzg.k mRiknu ds fy, vko';d u gksaA (b) iz'kklfud mifjO;; tks LdU/k dks vius orZeku LFkku o fLFkfr eas ykus ds fy, (c) laxzg.k u gksrk gSA foØ; rFkk forj.k dh ykxrsaA (d) ykxr lw= ¼vuqPNsn ½ lkekU;r% LdU/kksa dks fofHké ek=k ,oa 16 (Cost Formula)— bdkbZ;ksa eas Ø; fd;k tkrk gSA ,slh lHkh ifjLFkfr;ksa esa vafre LdU/k ds ykxr fu/kkZj.k gsrq visf{kr gS fd izR;sd lewg ds LdU/k dh bdkbZ;kas dh igpku dh tk;s ;k fof'k"V igpku tks fd csgrj ls csgrj ¼vuqPNsn ½ ds vuqlkj lEHko gksA vU; lHkh n'kkvksa esa LdU/k dh ykxr izFke -14 vkxe rFkk izFke fuxZe ;k Hkkfjr vkSlr ykxr lw= }kjk fu/kkZfjr djuk pkfg,A lw= dk iz;ksx © The Institute of Chartered Accountants of India ys[kkadu ekud 29 jgfr;s dh enksa dks mudh orZeku fLFkfr eas ykus ds fy, O;; dh x;h ykxr dks mfpr lEcfUèkr lehirk izfrcfU/kr gksuk pkfg,A ykxr ekiu dh vU; rduhdsa (Other Techniques of Cost Measurement) okLrfodrk ds LFkku ij ekud ykxr dks jgfr;s dh ykxr ds :i esa fy;k tk (a) ldrk gS Hkys gh ekud ykxr] okLrfod ykxr ds fudVre gksA ,sls ekud ¼iw.kZr ;k vkaf'kd iw.kZr bdkbZ;ksa ds fy,½ lkexzh miHkksx] Je dh dk;Z{kerk vkSj {kerk ds iz;ksx dk lkekU; Lrj ds izdk'k esa fu;fer djuk pkfg,A ;fn vko';d gks rks izHkko dk lrr~ iqufoZyksdu rFkk iqufuZjh{k.k fd;k tkuk pkfg,A QqVdj O;olk; esa] tgk¡ rsth ls ifjorZu'khy enksa dk vf/kd ek=k esa O;kikj gksrk (b) gS] enksa dh okLrfod ykxr dk fu/kkZj.k dfBu gks ldrk gS] gkykafd ,d QqVdj O;kikjh }kjk bdkbZ;ksa dk O;kikj djuk lkekU;r% leku ldy ykHk ds fy, foØ; gS ldy ykHk dk mfpr vkSlr izfr'kr }kjk fcuk fcds eky dk foØ; ewY; ?kVkdj] jgfr;s dh ykxr dk fu/kkZj.k djrs gSaA ¼vuqPNsn ½ –19 mnkgj.k (Illustration) 5 ,d O;kikjh us dqN oLrq;as ` 85,000 ds ewY; ij Ø; fd;kA mlus blesa ls dqN oLrq;sa `1,05,000 esa csp nhA ldy ykHk dk vkSlr izfr'kr ykxr ij 25 izfr'kr gSA izkjfEHkd jgfr;s dk ykxr ij ewY; ` 15,000 FkkA vfUre jgfr;s dh ykxr uhps n'kkZ;h x;h g — S ` izkjfEHkd LVkd ,oa Ø; dk foØ; ewY; (`85,000+15,000)×1.25 1,25,000 foØ; 1,05,000 fcuk fcds LVkd dk foØ; ewY; 20,000 ?kVkb;s% ldy ykHk (20,000/1.25) × 0.25 4,000 jgfr;s dh ykxr 16,000 'kq) olwyh ewY; dk vuqeku 'kq) olwyh ;ksX; (Estimate of Net Realisable Value)— ewY; ds vuqeku] vuqeku ds le; miyC/k lokZf/kd fo'oluh; lk{; ij vk/kfjr gksrs gSa tks LVkWd ls olwyh dh tkus dh vk'kk dh tk ldsA ;s vuqeku ewY; esa mÙkkj p<+ko ;k fpës ds ckn mRié gksus okyh ?kVukvksa ls lEcfU/kr ykxr dks /;ku esa j[kdj pyrs gSA ml lhek rd tks ,slh ?kVuk;sa fpës frfFk dks fo|eku ifjfLFkfr;ksa ls rkyesy j[k ldsaA ¼vuqPNsn ½ –22 ykxr vkSj 'kq) olwyh ewY; dh rqyuk (Comparison of cost and net realisable ykxr ,oa 'kq) olwyh ewY; ds chp rqyuk vyx&vyx enksa ij vk/kkfjr gksuh value)—(a) pkfg,A rFkkfi dqN fLFkfr;ksa esa lacaf/kr oLrqvksa ;k ,d lewg esa j[kk tk ldrk gS ¼vuqPNsn – ½ 21 mnkgj.k (Illustration) 6 ,d dEiuh ds LVkWd esa nks enksa dh ykxr] 'kq) olwyh ewY; rFkk LVkWd ewY; fuEu izdkj gS — ykxr 'kq) olwyh ewY; LVkd dk ewY; ` ` ` oLrq –1 50,000 45,000 45,000 oLrq –2 20,000 24,000 20,000 ;ksx 70,000 69,000 65,000 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 30 'kq) olwyh ewY; dk fu/kkZj.k vuqeku ds le; miyC/k izek.kksa ds vk/kkj ij gksuk pkfg,A vuqPNsn ds vuqlkj 'kq) olwyh ewY; lkekU; O;kikj esa vuqekfur foØ; ewY; esa ls –3 iw.kZr% dh ykxr rFkk foØ; dh izHkkoh ykxr dks ?kVkdj Kkr fd;k tkrk gSA vuqPNsn ds –22 vuqlkj 'kq) olwyh ewY; dk vuqeku] vuqeku ds le; lokZsÙke miyC/k fo'oluh; izek.kksa ij vk/kkfjr LVkd ls tks ewY; jkf'k izkIr gks ldsxh] ds vk/kkj ij yxk;k tkuk pkfg,A ;g vuqeku ewY;ksa ;k lacfèkr izR;{k ykxr ds mPpkopuksa tks vkfFkZd fpës dh frfFk ds ckn ;k fpës dh frfFk ij mifLFkr 'krksZa dks è;ku esa j[kdj yxk;k tkuk pkfg,A iz;ksx vFkok fuLrkj.k gsrq j[kh x;h lkexzh dk 'kq) okilh ewY; (NRV of vuqPNsn ds vuqlkj] ;fn rS;kj eky dk foØ; ewY;] Materials Held for Use of Disposal)— 24 ftlesa lkexzh dk mi;ksx gqvk gks rS;kj eky dh ykxr ls vf/kd gS rks mRiknu esa iz;ksx gsrq j[kh xh; lkexzh ,oa vU; vkiwfrZ;ksa dks ykxr ls de ij vifyf[kr ugha fd;k tkrk gSA bldk dkj.k ;g gS tc rd ifjfLFkfr;k¡ fo|eku gks rks lkexzh dk olwyh ewY; mldh yxkr ls vfèkd gks ldrk gS] tSls fd uhps iznf'kZr fd;k x;k gS — ,d m|e lkexzh dks vfUre mRikn dh ykxr esa 'kkfey fd;s cxSj mlds orZeku ewY; (i) dks olwy djus gsrq lkexzh dk fuiVkjk dj ldrk gS ;k lkexzh dks vfUre mRikn esa 'kkfey (ii) djds foØ; ewY; ls fuekZ.k dh ykxr ?kVk dj ¼o`f) vkxe½ olwy djrk gSA ,d m|e lkexhz dks vfUre mRikn eaas lfEefyr djus dh ojh;rk nsrk gS tc% fuekZ.k }kjk izkIr o`f) vkxe ¼lkexzh dk orZeku ewY;½ ( ) > vFkok tc% ¼rS;kj eky dk foØ; ewY; cukus dh ykxr½ lkexzh dk orZeku ewY; > vFkok tc% ¼rS;kj eky dk foØ; ewY; lkexzh dk orZeku ewY; cukus dh ykxr ) > ( + ) vFkok tc% ¼rS;kj eky dk foØ; ewY; rS;kj eky ls lacaf/kr ykxr ) > ( ) tc rd rS;kj eky dk foØ; ewY;] rS;kj eky lEcfU/kr ykxr ls vf/kd gS] m|e lkexzh dks rS;kj eky esa 'kkfey djrk gS rFkk lkexzh ds orZeku ewY; dh vis{kk o`f) vkxe dks olwy djrk gSA bl izdkj ;fn rS;kj eky dk foØ; ewY; rS;kj eky dh lEcfU/kr ykxr ls vf/kd gS rks m|e rS;kj eky esa lkexzh dks 'kkfey djrk gS rFkk 'kq) olwyh ewY; o`f) vkxe gSA ¼v½ ;fn rS;kj eky dk foØ; ewY;] rS;kj eky dh lEcf)r ykxr ls de gS rks m|e lkexzh dk fuLrkUrj.k djrk gS rFkk 'kq) olwyh ewY; lkexzh dk orZeku ewY; gSA ;fn lkexzh dk orZeku ewY;] lkexzh ykxr ls vf/kd gS — Observe that the NRV is either current price of material or higher, i.e. incremental recenue. Thus, if curren price of material is greater than material cost, NRV always excceds the material cost. The inventories in all such cases are therefore valued at cost. ;fn lkexzh dk orZeku ewY;] lkexzh ykxr ls de gS — igys dh rjg 'kq) olwyh ewY; ;k rks lkexzh dk orZeku ewY; ;k vf/kd vFkkZr~ o`f) vkxe gS ;fn lkexzh dk orZeku ewY;] lkexzh ykxr ls de gS rFkk 'kq) olwyh ewY;] lkexzh dk orZeku ewY; gS ¼;kuh tc miØe lkexzh dks orZeku ewY; ij fuiVkjk fd;k½ 'kq) olwyh ewY;] tks lkexzh ykxr ls de gksA vr% jgfr;k dks 'kq) olwyh ewY; ij fy[krs gS ;kuh orZeku ewY; ¼mnkgj.k nsf[k,½ 12 (a) mijksä dkj.kksa ls vuqPNsn ds vuqlkj miyC/k gS fd tc ;gk¡ lkexzh ds ewY; esa -24 fxjkoV gks rFkk ;g lEHkkouk gks fd fufeZr mRikn dh ykxr mlds 'kq) olwyh ewY; ls vf/kd gksxh ¼tc m|e orZeku ewY; ij lkexzh dks fuLrfjr djuk pkgrs gksa½ rks lkexzh dks 'kq) olwyh © The Institute of Chartered Accountants of India ys[kkadu ekud 31 ewY; ij fy[kuk pkfg,A ,slh ifjfLFkfr;ksa esa] izfrLFkkiu dh ykxr ¼lkexzh dk orZeku ewY;½ 'kq) olwyh ewY; dk loksZÙke eki miyC/k gks ldrs gSA ;fn lkexzh dk orZeku ewY; lkezxh ykxr ls de gS ¼tc m|e mRikn ds fuekZ.k djkus dks ikzFkfedrk nrs k g½S 'k)q olyw h eYw ; lkexhz ds oreZ ku eYw ; ls vf/kd gkxs k ijUrq lkexhz ykxr ls vf/kd gks Hkh ldrk gS vkSj ugha Hkh gks ldrk gSA ;fn o`f) vkxe lkexzh dh ykxr ls vf/ kd gS rks jgfr;s dk ewY;kadu ykxr ij gksrk gSA ¼mnkgj.k nsf[k,½ ;fn o`f) vkxe] 14 (b) lkexzh ykxr ls de rks jgfr;s dk ewY;kadu 'kq) olwyh ewY; ij gksxk ¼mnkgj.k nsf[k,½ 12 (c) mnkgj.k (Illustration) 7 dPph lkexzh ds LVkWd esa 1 fd- xzk- ,slh lkexzh lEefyr gS tks ` 100 izfr fd- xzk- dh nj ls Ø; dh x;hA lkexzh ds ewY; eas fxjkoV gS vkSj o"kZ ds vUr esa lkexzh LVkWd dk ewY; ` 80 izfr fd-xzk gSA lkexzh dks fufeZr mRikn esa 'kkfey djuk lEHko gSA ifjorZu ykxr (Conversion Cost) ¼etnwjh ,oa mifjO;;½ ` 120 gSA fufeZr mRikn ds vuqekfur foØ; ewY; gsrq jgfr;s ewY; (a) ` 195, (b) ` 230 rFkk (c) `210 gS dks uhps iznf'kZr fd;k x;k gSA lHkh ifjfLFkfr;ksa eas] lkexzh dk orZeku ewY; (` 80) lkexzh ykxr ` 100 ls de gSA fLFkfr (a) : foØ; ewY; =`195 o`f) vkxe =` 195–`120 = ` 75 lkexzh dk orZeku ewY; =` 80 ;g mfpr gS fd eky dks u cuk;k tk;s 'kqf) olwyh ewY; =` 80 lkexzh dh ykxr =` 100 jgfr;s dk ewY; =` 80 fLFkfr (b) : foØ; ewY; =` 230 o`f) vkxe =` 230–`120 = 110 lkexzh dk orZeku ewY; =` 80 ;g oLrq cukuk mfpr gSA 'kq) olwyh ewY; =` 110 lkexzh dh ykxr =` 100 jgfr;s dh ewY; =` 10 fLFkfr% (c) foØ; ewY; =` 210 o`f) vkxe =` 210 – `120 = `90 lkexzh dh orZeku ykxr =` 80 ;g mRikn cukuk mfpr gAS 'kq) olwyh ewY; =` 90 lkexzh dh ykxr =` 100 jgfr;s dk ewY; =`90 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 32 izR;sd vkfFkZd fpës dh frfFk ij 'kq) olwyh ewY; ij iqu% fopkj (Review of net ;fn fdlh jgfr;s dh ensa] ,d ls vf/kd vkfFkZd realisable value at each Balance Sheet date)— fpës dh frfFk;ksa iznf'kZr fd;k tkrk gSA rks vuqPNsn esa izR;sd vkfFkZd fpës dh frfFk ij 'kq) 25 olwyh ewY; ds iqu% fu/kkZfjr djuk vko';d gSA ys[kkda u ekun.M bl ckr ij ekSu gS fd D;k 'kq) olwyh ewY; ij ys tk;k x;k fdlh 2 en dks ckn esa gqbZ o`f) ij iznf'kZr fd;k tk ldrk gSA Hkkjrh; ys[kkadu ekun.M bl izdkj 2 ds ys[kkas dh vuqefr nsrk gSA izdVhdj.k vu{q kns ea s foÙkh; fooj.kka s dh vfHkfyf[kr djuk vko';d gAS (Disclosures)— 26 ys[kkadu uhfr;ksa dk iz;ksx ekikadu esa fd;k x;k gks] ykxr lw= lfgr iz;ksx] rFkk m|ekas ds jgfr;s dk dqy ifjpkyu ykxr rFkk bldk mi;qä oxhZdj.k djuk vuqPNsn ;g vko';d –27, gS ifjpkyu ykxr dh vfHkO;fä rFkk jgfr;s ds izR;sd oxZ gsrq ys[kkadu vof/k ds nkSjku mu esa ifjorZu dks iznf'kZr fd;k tkrk gS] tSls dPpk eky] ?kVd pkyw dk;Z] fufeZr jgfr;s dqy iqtsZ rFkk vkStkj vkfnA jksdM+ çokg fooj.k ¼ys[kkadu ekud ½ 2.4.3. 3 (Cash Flow Statement, AS-3)— ijEijkxr foÙkh; fooj.kksa esa] ys[kkadu vof/k ds vUr esa çnf'kZr vkfFkZd fpëk dk lekfo"V] ,d vk; ds fooj.k rFkk muds vf/kxzg.k gsrq ç;ksx dks"k ds lk/ku ds lkFk çfrosfnr m|e }kjk fu;fa=r lla k/ku] çnf'krZ vk;] O;; rFkk mikftrZ ykHk&gkfu] y[s kkda u vof/k ds nkjS ku mikftrZ ykHk&gkfu] ys[kkadu vof/k ds nkSjku çfrosfnr m|e }kjk O;; fd;k tkrk gSA rc Hkh ;g /;ku fn;k tkrk Fkk fd miktZu vk/kkj ij ys[kkadu djus ds dkj.k] lEifÙk;k¡] nkf;Roksa] vk;] O;; rFkk lead tSls foÙkh; rRoksa dh igpku muls lEcfU/kr ?kVukvksa ls le:irk ds dkj.k gksrh gS u fd jksdM+ çkfIr ;k Hkqxrkuksa lsA bl dkj.k gsrq] izfrosfnr m|e }kjk mRié jksdM+ }kjk ikjEifjd foÙkh; fooj.k mi;ksx drkZ dks lwfpr djus esa vleFkZ gksrk gS rFkk ys[kkadu vof/k ds nkSjku ;s mi;ksx dh tkrh gSA os O;fä tks ys[kkadu O;ogkjksa dk vYi Kku j[krs gSaA muds fy, dHkh dHkh ;g ijs'kkuh gksrh gS dh vf/kd ykHk gksus ij Hkh ,d m|e ds ikl ykHkka'kksa dks - Hkqxrku gsrq cgqr de jksdM+ cprh gSA izfrosfnr djus okys m|e ds foÙkh; fooj.kksa esa udn izkfIr rFkk Hkqxrku dk lkjka'k lfEefyr djuk vko';d gksrk gSA vr% ekU; ugha gksrkA ,d ys[kkadu vof/k ds nkSjku udn izkfIr rFkk Hkqxrku dk lkjka'k jksdM+ izokg fooj.k dgykrk gSA fdlh m|e ds ykHkksa lfgr jksdM+ izokg lEcfU/kr dks fuEufyf[kr ,d lk/kkj.k mnkgj.k esa fn;k x;k gS — ys[kkadu ekud dh fLFkfr 3 (Status of AS-3) ;g ekud] vizSy] dks ;k mlds mijkUr izkjEHk djus dh ys[kkadu vof/k ds lEcU/ 1 2001 k esa Lrj ds m|e gsrq vkns'kkRed gSA Lrj rFkk Lrj ds m|e izksRlkfgr gS] ysfdu ykxw I II III ekud esa vko';d ugha gSA Hkkjr esa lHkh lwphc) dEifu;ka] ys[kkadu ekin.M ds vuqlkj esa vizR;{k fof/k }kjk 3 rS;kj ,oa izLrqr jksdM+ izokg forj.k ds jgfr;s fofu;e ds lkFk lwphc) le>kSrs ds miokD; 32 }kjk vko';d gSA jksdM+ izokg fooj.k gsrq jksdM+ 'kCn dk vFkZ ¼vuqPNsn ½ 5 (Meaning of the term cash jksdM+ izokg fooj.k ds mís'; gsrq jksdM+ esa fuEu lEefyr gSa flow statements (Paragraph-5)— — ¼v½ gLFkLr jksdM+ rFkk fdlh cSad ;k vU; foÙkh; la[;kvksa ds lkFk ek¡x ij iqu% ns; fu{ksiA © The Institute of Chartered Accountants of India ys[kkadu ekud 33 ¼c½ jksdM+ rqY; tks vYidkyhu] vR;f/kd rjy fuos'k gS] ftUgsa jksdM+ dh jkf'k esa rRijrk ls Kkr djrs gSa rFkk bl fo"k; esa ewY; esa ifjorZu ;k tksf[ke ux.; gSA vYidkyhu fuos'k og gS] tks vf/kxzg.k dh frfFk ls rhu ekg ds vUnj ifjiDork gsrq ns; gSA lkekU;r% va'kksa esa fuos'k] jksdM+ rqY; ds :i esa ugha ysrs] D;ksafd vfuf'prrkvksa dks muds lkFk olwyh ewY; ds :i esa lEcfU/kr fd;k tkrk gSA fVIi.kh % jkds M+ çokg fooj.k ds mí's ; grs q ^jkds M*+ ea s vkfFkdZ fpës dh de&l&s de rhu enas 'kkfey gkrs h g]aS ;kuh] gLrLFk jkds M]+ cdaS ka s ds lkFk ekx¡ fu{kis vkfn rFkk jkds M+ rYq ; ds :i ea s lEcfU/kr fuo's kA bl dkj.k grs ]q muds jkds M+ çokg fooj.kka s ea s m|e dks fn;s g;q s çkjfaHkd rFkk vfare jkds M+ dk mi[k.Mu dks n'kkZuk vko';d gSA ;g jksdM+ çokg fooj.k dh fVIi.kh ds :i esa çLrqr gSA jksdM+ çokg 'kCn dk vFkZ ¼vuqPNsn& ½ 5 (Meaning of the trem cash flow, Paragraph-5)— jkds M+ çokg] jkds M+ rFkk jkds M+ rYq ; dk vra okgZ ¼;kuh çkfIr½ rFkk cfgokgZ ¼;kuh Hkxq rku½ g]S dkbs Z lknS ]s ftldk jkds M+ çokg ea s ifj.kke ugha fudyrk g]S jkds M+ çokg fooj.k ea s lfwpr ugha gkus k pkfg;As jksdM+ ;k jksdM+ rqY; ds vUrj xfrfof/k;k¡ jksdM+ çokg ugha gS] D;ksafd os] ys[kkadu ekun.M 3 }kjk ifjHkk"kk ds :i esa jksdM+ ifjorZuh; ugha gksrh gS] tks fd jksdM+] cSad jksdM+ rqY; dk ;ksx gSA mnkgj.k gsrq] jksdM+ rqY; fuos'k dk vf/kxzg.k ;k cSad esa jksdM+ fu{ksi] jksdM+ çokg ugha gSA ;g fVIi.kh egRoiw.kZ gS fd jksdM+ esa ifjorZu dks jksdM+ çokg le>uk vko';d ugha gSA mnkgj.k gsrq ;fn fdlh miØe dk cSad 'ks"k ;w- ,l- MkWyj 10,000 iqLrdksa esa 4,90,000` ij fofue; nj `49/– ;w- ,l- MkWyj dh çkfIr dh frfFk ij tkjh fd;k gSA ;fn fofue; dh vfUre nj 50`;w- ,l- MkWyj gks] rks vkfFkZd fpës dh frfFk ij 5,00,000`ls nksgjk;k tk;sxkA gkykafd o`f) jksdM+ çokg ugha gS] D;ksafd u dksbZ jksdM+ varokZg gS u gh dksbZ cfgokZgA jksdM+ çokg ds çdkj m|e gsrq jksdM+ çokg vusd rjhds ls (Types of cash flow)— gksrs gSaA mnkgj.kkFkZ % ifjpkyu vk; ;k O;; }kjk m/kkj ysdj vFkok m/kkj dk iqu% Hkqxrku }kjk vFkok LFkk;h lEifÙk ds vf/kxzg.k ;k fu"rkj.k }kjkA çR;sd çdkj ds çokg dk fopkj Li"V :i ls fHké gksrk gSA mi;ksxh LFkk;h lEifÙk ds fu"rkj.k ij çkIr jksdM+] m|e ds Hkfo"; çn'kZu ij çfrdwy çHkko iM+ ldrk gS vkSj ;g ifjpkyu vk; ds }kjk çkIr jksdM+ vFkok m/kkj }kjk çkIr jksdM+ ls iw.kZr% fHké gSA ;g Hkh /;ku nsus ;ksX; gS fd fufgrkFkZ jksdM+ çokg ds çdkj vUrlZEcfUèkr gSaA mnkgj.kkFkZ % lapkyu O;; cSBd gsrq m/kkj yh x;h jksdM+ dk ç;ksx] mi;ksxh LFkk;h lEifÙk dk vf/kxzg.k gsrq m/kkj jksdM+ ds ç;ksx ds :i esa leku ugha gSA Åij of.kZr dkj.k gsrq ekun.M }kjk rhu çdkj ds jksdM+ çokg fpfàr fd;s x;s gSaA tSls jksdM+ çokg dk fofu;kstu] jksdM+ çokg dk foÙkh;dj.k rFkk ifjpkyu jksdM+ çokgA — çR;sd çdkj ds jksdM+ çokg dks] jksdM+ çokg fooj.k esa i`Fkd :i ls çLrqr djus ij jksdM+ çokg dh lwpuk dh mi;ksfxrk lq/kj tkrh gSA fuos'kkRed jksdM+ çokg] fuos'kkRed xfrfof/k;ksa }kjk mRié jksdM+ çokg gSA fuos'kkRed xfrfof/k;ksa ds vUrxZr nh?kZdkyhu lEifÙk;ksa dk vf/kxzg.k rFkk fuLrkj.k rFkk vU; fofu;kstu ls gS] tks jksdM+ rqY; esa 'kkfey ugha gksrs gSaA fuos'kkRed jksdM+ çokg ds mnkgj.k] fuos'kkRed xfrfof/k ls mRié jksdM+ çokg ds 'kkfey gksus ls gSA blesa 'kkfey LFkk;h lEifÙk ds fuLrkj.k ls çkIr jkf'kA fn;s x;s _.k@vU; ls (a) (b) çkIr ¼foÙkh; laLFkkuksa ds _.kksa dks NksM+dj½A LFkk;h lEifÙk;ksa ds vf/kxzg.k gsrq HkqxrkuA (c) (d) vftZr C;kt ,oa ykHkka'k ¼foÙkh; laLFkkvksa }kjk vftZr C;kt ,oa ykHkka'k dks NksM+dj½A © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 34 foÙkh; jkds M+ çokg] foÙkh; xfrfof/k;ka s }kjk mRié jkds M+ çokg gAS foÙkh; xfrfof/k;k¡ og xfrfof/k;k¡ gSa] ftuesa m|e dh m/kkj dh jkf'k rFkk Lokeh dh iw¡th ¼dEiuh dh n'kk esa iwokZf/kdkj iw¡th lfgr½ dh lajpuk ,oa vkdkj esa ifjorZu dk ifj.kke gksrk gSA mnkgj.k esa 'kkfey] va'kksa dk Hkqxrku ,oa ykHkka'k dk Hkqxrku ¼foÙkh; laLFkkvksa }kjk Hkqxrku fd;s x;s C;kt dks NksM+dj½A ifjpkyu jksdM+ çokg] ifjpkyu xfrfof/k;ksa }kjk ;k vU; xfrfof/k;ksa }kjk gksrk gS rFkk tks fuos'kkRed ;k foÙkh; xfrfof/k;k¡ ugha gSaA ifjpkyu xfrfof/k;k¡ m|e dh çeq[k vkxe mRikfnr xfrfof/k;k¡ gSaA mnkgj.k ds vUrxZr] udn Ø;] eky dk foØ;] eky gsrq xzkgdksa ls laxzg.k] eky ds iwfrZdrkZvksa dks Hkqxrku] osru ;k etnwjh dk Hkqxrku vkfnA jksdM+ çokg ds çdkj dh igpku djuk jksdM+ çokg dk (Identifying Cash Flows)— çdkj m|e ds vk/kkj ,oa vU; ?kVdksa ij fuHkZj djrk gSA mnkgj.k gsrq] m/kkj ysuk] m/kkj nsuk ,oa fofu;kstu] foÙkh; m|e ds çeq[k dk;Z gSa] _.k nsuk rFkk C;kt vtZu] foÙkh; m|e gsrq ifjpkyu jksdM+ çokg rFkk vU; m|e gsrq fuos'kkRed jksdM+ çokg gSA dqN fof'k"V n'kkvksa dk o.kZu fuEu çdkj gS % fn;s x;s _.k@vfxze rFkk vftZr C;kt ¼nsf[k;s vuqPNsn ½ 30 (Loans/Advances given and Interests earned)— fn;s x;s _.k rFkk vfxze rFkk O;olk; ds lk/kkj.k fo"k; esa mu ij vftZr (a) C;kt]foÙkh; m|e gsrq ifjpkyu jksdM+ çokg gSA fn;s x;s _.k rFkk vfxze rFkk mu ij vftZr C;kt] xSj&foÙkh; m|e gsrq (b) fuos'kkRed jksdM+ çokg gSA lgk;dksa dks fn;s x;s _.k rFkk vfxze rFkk mu ij vftZr C;kt] lHkh m|e gsrq (c) fuos'kkRed jksdM+ çokg gSA deZpkfj;ksa dks fn;s x;s _.k rFkk vfxze rFkk mu ij vftZr C;kt] lHkh m|e gsrq (d) ifjpkyu jksdM+ çokg gSA iwfrZdrkZvksa dks vfxze Hkqxrku rFkk mu ij vftZr ykHk] lHkh m|eksa gsrq] ifjpkyu (e) jksdM+ çokg gSA xzkgdksa ls foyEc Hkqxrku gsrq vftZr C;kt] xSj&foÙkh; m|e gsrq ifjpkyu jksdM+ (f) çokg gSA fy;s x;s _.k ,oa vfxze rFkk pqdrk C;kt ¼nsf[k;s vuqPNsn ½ 30 (Loans/Advances taken and interests paid)— fy;s x;s _.k rFkk vfxze rFkk O;olk; ds lk/kkj.k fo"k; esa mu ij pqdrk C;kt] (a) foÙkh; m|e gsrq ifjpkyu jksdM+ çokg gSA fy;s x;s _.k rFkk vfxze rFkk mu ij pqdrk C;kt] xSj&foÙkh; m|e gsrq foÙkh; (b) jksdM+ çokg gSA lgk;dksa ls fy;s x;s _.k rFkk vfxze rFkk mu ij pqdrk C;kt] lHkh m|e gsrq (c) fuos'kkRed jksdM+ çokg gSA xzkgdksa ls fy;s x;s vfxze rFkk mu ij C;kt] xSj&foÙkh; m|e gsrq ifjpkyu (d) jksdM+ çokg gSA iwfrZdrkZvksa dks foyEc Hkqxrku gsrq pqdrk C;kt] lHkh m|eksa gsrq ifjpkyu jksdM+ (e) çokg gSA © The Institute of Chartered Accountants of India ys[kkadu ekud 35 jgfr;s ykxr ds Hkkx ds :i esa fy;k x;k C;kt] ys[kkadu ekun.M& ds vuqlkj (f) 16 ifjpkyu jksdM+ çokg gSA fofu;kstu ,oa vftZr ykHkka'k ¼nsf[k;s vuqPNsn& ½ 30 (Investments made and dividends earned)— O;olk; dks lkekU; fo"k; esa] foÙkh; m|e gsrq fofu;kstu rFkk mu ij vftZr (a) ykHkka'k ifjpkyu jksdM+ çokg gSA fofu;kstu rFkk mu ij vftZr ykHkka'k xSj&foÙkh; m|e gsrq] fuos'kkRed jksdM+ (b) çokg gSA lgk;dksa esa fofu;kstu rFkk mu ij vftZr ykHkka'k] lHkh m|e gsrq fuos'kkRed (c) jksdM+ çokg gSA pqdrk ykHkka'k ¼nsf[k;s vuqPNsn ½ pqdrk ykHkka'k] lHkh m|+eksa 30 (Divideneds paid)— gsrq foÙkh; jksdM+ cká çokg gSA vk;dj ¼nsf[k;s vuqPNsn ½ 34 (Income Tax)— ifjpkyu vk; ij pqdrk dj] lHkh m|eksa gsrq ifjpkyu jksdM+ cká çokg gSA (a) vk; ds fo#) lzksr ij dkVs x;s dj] ifjpkyu jksdM+ cfgokZg gS ;fn lEcfU/kr vk; (b) ifjpkyu vk; gS rFkk fuosf'kr jksdM+ cfgokZg gS ;fn lEcfU/kr vk; fuos'k ls vk; gSA mnkgj.k gsrq vftZr C;ktA O;;ksa ds fo#) lzksr ij dj ifjpkyu jksdM+ vUrokZg ;fn lEcfU/kr O;; ifjpkyu (c) O;; gS rFkk rc foÙkh; jksdM+ vUrZçokg gS] tc lEcfU/kr O;; foÙkh; O;; gSA mnkgj.k gsrq pqdrk C;ktA chek ds çkIr nkos (Insurance claims received)— lHkh m|eksa gsrq] jgfr;s dh gkfu ;k ykHk dh gkfu ds fo#) chek ds çkIr nkos] (a) vlk/kkj.k ifjpkyu jksdM+ vUrçZokg gSA lHkh m|eksa gsrq] LFkk;h lEifÙk;ksa dh gkfu ds fo#) chek ds çkIr nkos] vlk/kkj.k (b) fuos'kkRed jksdM+ vUrçZokg gSA ekud ds vuqPNsn vlk/kkj.k jksdM+ çokg dh vko';d i`Fkd vfHkO;fä] 28, ifjpkyu] fuos'kkRed rFkk foÙkh; xfrfof/k;ksa ls jksdM+ çokg ds :i esa mUgsa oxhZÑr djds mi;qä ds :i esa fd;k tk ldrk gSA LFkk;h lEifÙk;ksa ds fuLrkj.k ij ykHk ;k gkfu (c) (Profit or loss on disposal of LFkk;h lEifÙk;ksa ds foØ; ij ykHk ;k gkfu ifjpkyu jksdM+ çokg fixed assets)— ugha gSA ,sls O;ogkjh dh lEiw.kZ çkfIr dks fuos'kkRed xfrfof/k;ksa ls jksdM+ vUrçZokg ds :i esa ysuk pkfg;sA jksdM+ çokg cukus dh vk/kkjHkwr rduhdsa (Fundamental techniques of cash flow ys[kkadu vof/k ds nkSjku m|e dh udn çkfIr rFkk Hkqxrku dk lkjka'k] jksdM+ preparation)— çokg fooj.k gSA O;ogkjksa dh vf/kdrk ds dkj.k] jksdM+ cgh ls bl lkjka'k dks cukus dk dksbZ Hkh çFkk vO;ogkfjd gSA lkSHkkX;o'k ys[kkadu dh çkjfEHkd ,oa vfUre vof/k ij foÙkh; fooj.kkas dh rqyuk }kjk ,sls lkjka'k rS;kj djuk lEHko gSA ;gk¡ nks fof/k;k¡ gSa] ftuds }kjk ifjpkyu jksdM+ çokg çLrqr fd;s tk ldrs gSaA çR;{k fof/k }kjk ifjpkyu jksdM+ çokgksa ds çeq[k 'kh"kZd ds vUrxZr çnf'kZr fd;k tkrk gSA tSls xzkgdksa ls çkIr jksdM+ rFkk iwfrZdrkZvksa vkSj deZpkfj;ksa © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 36 dks Hkqxrku dh x;h jkf'k;k¡A vçR;{k fof/k }kjk ifjpkyu jksdM+ çokgksa dks pkyw iw¡th gsrq xSj foÙkh; çHkkj tSls gzkl gsrq ifjorZuksa dks lek;ksftr djds Kkr fd;k tkrk gSA 'kq) vk/kkj ij jksdM+ çokgksa dk çfrosnu (Reporting cash flows on net basis)— vuqPNsn& fuos'kkRed ,oa foÙkh; xfrfof/k;ksa ls gksus okyh çkfIr;ksa vkSj Hkqxrkuksa dh 'kq) jkf'k 21 Kkr djus ij çfrcU/k yxkuk gSA LFkk;h lEifÙk ds Ø; djus ij Hkqxrku dh jkf'k dks LFkk;h lEifÙk ds foØ; ls çkIr 'kq) jkf'k ds :i esa çnf'kZr ugha djuk pkfg;sA mnkgj.kkFkZ] ;fn dksbZ m|e dk]s e'khu ds vf/kxgz .k ij `50,000 Hkxq rku djrk gS rFkk QuhpZ j ds fu"rkj.k ij `10,000 çkIr djrk gSA ;g `40,000 dk 'kq) jksdM+ cká çokg çnf'kZr djuk mfpr ugha gSA bl fu;e ds viokn vuqPNsn ,oa esa fn;s x;s gSaA 22 24 vuqPNsn ds vuqlkj fuEu ifjpkyu] fuos'kkRed ,oa foÙkh; xfrfof/k;ksa ls jksdM+ 22 çokgksa dks 'kq) vk/kkj ij fuosfnr fd;k tk ldrk gS % xzkgd dh vksj ls jksdM+ dh çkfIr ,oa Hkqxrku tSls cSadksa }kjk ek¡x fu{ksi ds (a) Lohdkj ,oa iqu% Hkqxrku ds fo#) udn çkfIr ,oa HkqxrkuA tks vkorZ tYnh gksa] jkf'k;k¡ cM+h gks rFkk ifjiDork vof/k y?kq gks] mu enksa ls (b) çkfIr;k¡ ,oa Hkqxrku mnkgj.kkFkZ] fuos'k] dEiuh }kjk fofu;kstu dk Ø; ,oa foØ;A vuqPNsn }kjk foÙkh; miØeksa dks fuEu rhu çdkj dh xfrfof/k;ksa dks 24 'kq) vk/kkj ij fuosfnr djus dh vuqefr gS % LFkk;h fu{ksi dk iqu% Hkqxrku ij jksdM+ çokg (i) vU; foÙkh; m|eksa ls tek ,oa vkgfjr fu{ksiksa ij jksdM+ çokgA (ii) xzkgdksa dks fn;s x;s vfxze ,oa _.kksa ls rFkk muds iqu% Hkqxrku ij jksdM+ (iii) çokgA xSj&jksdM+ O;ogkj ¼vuqPNsn& ½ fuos'kkRed ,oa foÙkh; 40 (Non-cash transactions)— O;ogkj ftlesa jksdM+ ;k jksdM+ rqY; dh vko';drk ugha gksrh gSA tSls cksul va'kksa dk fuxZeu] — jksdM+ çokg fooj.k ls ckgj djuk pkfg;sA ,sls O;ogkjksa dks foÙkh; fooj.k esa dgha vkSj bl çdkj vfHkO;ä fd;k tkuk pkfg;s fd ;gk¡ fuos'kkRed ,oa foÙkh; xfrfof/k;ksa ds ckjs esa lHkh mi;qä lwpuk;sa miyC/k gksrh gSaA Ø; O;olk; O;kikfjd bdkbZ ds vf/kxzg.k vFkok fuLrkj.k ls (Business purchase)— mRié lEiw.kZ jksdM+ çokg dks fuos'kkRed xfrfof/k;ksa ls jksdM+ çokg ds :i i`Fkd rFkk oxhZÑr djds çLrqr fd;k tkuk pkfg;s ¼vuqPNsn ½A 37 vf/kxzg.k ,oa fuLrkj.k ls jksdM+ çokg dks 'kq) :i esa ugha djuk (a) (Netted off) pkfg;s ¼vuqPNsn& ½A 39 vuqPNsn& ds vuqlkj ,d m|e dks fuEu dks çR;sd vof/k ds nkSjku vf/kxzg.k (b) 38 ,oa lgk;dksa vf/kxzg.k ;k vU; O;olk; bdkbZ;k¡ nksuksa ds lEcU/k esa ;ksx :i esa vfHkO;ä djuk pkfg;s (In aggregate) — Ø; vFkok foØ; çfrQy dh lEiw.kZ jkf'k (i) Ø; vFkok fuLrkj.k çfrQy dks vkaf'kd :i esa ftls jksdM+ ;k jksdM+ rqY; (ii) ds ek/; }kjk Hkqxrku fd;k x;k gksA © The Institute of Chartered Accountants of India ys[kkadu ekud 37 O;olk; ds Ø; djus ij yh x;h pkyw lEifÙk;ksa ,oa nkf;Roksa ds mipkj Ø; — O;olk; ifjpkyu xfrfof/k ugha gSA vr%] tc ;gk¡ ifjpkyu jksdM+ çokg dks vfHkdyu gsrq vfUre rFkk çkjfEHkd] pkyw lEifÙk;ksa ,oa nkf;Roksa ds e/; ds vUrj dks fy;k tkrk gS] rc vfUre 'ks"kksa esa ls vf/kÑr dh x;h pkyw lEifÙk;k¡ o nkf;Roksa ds ewY;ksa dks ?kVk nsuk pkfg;sA ;g nkf;Roksa esa o`f) ;k deh dks çfrfcfEcr djus okys vUrj flQZ ifjpkyu xfrfof/k;ksa ds dkj.k gSA fofue; ls ykHk ;k gkfu % fons'kh eqæk esa ekSfæd lEifÙk;ksa ¼cSad ds ikl (Exchange) 'ks"k nsunkj½ rFkk nkf;Roksa ¼ysunkj½ dks O;ogkj dh frfFk ij fofue; nj }kjk çfrosfnr eqæk esa vuqokn }kjk çkjfEHkd vfHk;qfä gSA vkfFkZd fpës dh frfFk ij bUgsa vkfFkZd fpës ij fofue; nj ls iqu%fLFkfr esa ç;ksx fd;k tkrk gSA ewY; esa vUrj] fofue; esa ykHk@gkfu gSA fofue; ls ykHk ;k gkfu;k¡] ykHk&gkfu fooj.k ls ekU; gksrs gSa ¼foLrkj ds fy, ys[kkadu ekun.M nsf[k;s½ 11 fons'kh eqæk esa jksdM+ rFkk jksdM+ rqY; ds lEcU/k esa fofue; ls ykHk&gkfu gS ¼tSls fons'kh — eqæk cSad [kkrs esa 'ks"k½ mijksä fl)kUrksa }kjk ekU; gS rFkk ;g 'ks"k vkfFkZd fpës dh frfFk ij fofue; dh nj ij vkfFkZd fpës esa fuosfnr eqæk esa çnf'kZr gksrh gSA fofue; ls ykHk@gkfu ds dkj.k jksdM+ ;k jksdM+ rqY; esa ifjorZu gkykafd jksdM+ çokg ugha gSA bl dkj.k ls jksdM+ ;k jksdM+ rqY; esa 'kq) o`f)@deh jksdM+ çokg fooj.k esa fofue; ykHk@gkfu;ksa dks gVkdj çnf'kZr fd;s tkrs gSaA ifj.kkeLo:i jksdM+ çokg fooj.k rFkk vkfFkZd fpës esa çnf'kZr jksdM+ ,oa jksdM+ rqY; ds chp vUrj dks jksdM+ çokg fooj.k esa fVIi.kh ds :i esa çnf'kZr djrs gSa ¼vuqPNsn& ½A 29 izdVhdj.k vuqPNsn }kjk ,d m|e }kjk j[ks egRoiw.kZ jksdM+ rFkk (Disclosures)— 45 jksdM+ rqY; jkf'k vfHkO;ä djuk vko';d gksrk gSA ijUrq ;g ç;ksx gsrq miyC/k ugha gS] lkFk gh çcU/k }kjk fVIi.kh Hkh nh tkuh pkfg;sA mnkgj.k gsrq ;g ml n'kk esa gks ldrk gS] tc cSad 'ks"kksa dks vU; ns'k esa j[kk x;k gks] ,sls fofue; fu;a=.kksa ,oa vU; fu;eksa ds fo"k; dk ç;ksx] O;kogkfjd :i ls u fd;k tk ldrk gksA vuqPNsn& ,d m|e dh foÙkh; fLFkfr ,oa rjyrk dks le>us gsrq mi;qä] vfrfjä 47 lwpukvksa dh vfHkO;fä gsrq Hkh çsfjr djrk gSA ,slh lwpuk;sa 'kkfey gks ldrh gSa % fcuk vkgfjr m/kkj dh jkf'k dh lqfo/kk;sa tks fd Hkfo"; dh ifjpkyu xfrfof/k;ksa (a) gsrq miyC/k gks ldrh gS rFkk iw¡th ok;nksa dk fuiVkjk bnu lqfo/kkvksa ds ç;ksx ij dksbZ çfrcU/kksa dk ladsr djuk gSA ifjpkyu {kerk dks cuk;s j[kus gsrq dqy jksdM+ çokg dh jkf'k tSls iqjkus ;a= ds (b) çfrLFkkiu gsrq ;a= Ø; djuk] jksdM+ çokg ls i`Fkd tks fd ifjpkyu {kerk esa c<+ksÙkjh dk iqu% çLrqr djuk vFkkZr~ mRiknu c<+kus gsrq u;h e'khu dk Ø;A fVIi.kh % ys[kkda u ekun.M& ds O;kogkfjd ç;ksx ij vk/kkfjr leL;kvksa rFkk jksdM+ 3 çokg fooj.k dh rS;kjh gsrq foLr`r tkudkjh gsrq fo|kFkhZ dks v/;k;& dh bdkbZ dks ns[kus 2 2 dh lykg gSA 2-4-4- Œkl ys[kkadu ¼ys[kkadu ekun.M& 6 ½ (Depreciation Accounting, AS-6)— tgk¡ dksbZ lEifÙk tSls e'khujh ,d ls vf/kd o"kZ vof/k esa vkxe mRié djrh gS rc ek¡x dh — feyku fl)kar] ml lEifÙk dh ykxr dks ys[kkadu vof/k dks leku la[;k ij vfHkO;ä fd;k tkrk gS tgk¡ rd lEHko gks lds] vkcaVu lEifÙk }kjk mRié vkxe ds vuqikr esa gksuk pkfg;sA ,d ys[kkadu vof/k gsrq gzkl] tks fd ys[kkadu vof/k ij vkcafVr lEifÙk dh ykxr gSA gkykafd fdlh lEifÙk dh vkoafVr ,sfrgkfld ykxr lnSo vkxe ds fo#) mfpr çHkkj dks çnf'kZr ugha © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 38 dj ldrhA mnkgj.k gsrq ,slk rc gks ldrk gS tc lEifÙk dk dksbZ fuLrkj.k ewY; gksrk gS ;k lEifÙk dk iquewZY;kadu gksrk gSA bl dkj.k gsrq] ys[kkadu vof/k gsrq gzkl ys[kkadu vof/k esa vkcfaVr Œkflr ewY; dh jkf'k ds :i esa ekuk tkrk gSA Œkflr ewY; gS] ,sfrgkfld ykxr iquewZY;kadu ds QyLo:i ,sfrgkfld ykxr esa ifjorZu&lEifÙk ds fuLrkj.k ij vuqekfur ± vo'ks"k ewY;A Œkl ,d xjS &udn çHkkj g]S ;kuh Œkl miyC/k jkds M+ dks ?kVk;s fcuk forj.k grs q miyC/k ykHk dks ?kVk nrs k gAS vr% O;olk; ea s /kkfjr jkds M]+ Œkflr lEifÙk ds çfrLFkkiu grs q ç;kxs fd;k tkrk gAS bl dkj.k gsrq dEiuh vf/kfu;e dh /kkjk ds vuqlkj dEiuh] Œkl dkVus 1956 205(2) ds i'pkr miyC/k ykHkksa esa ls dsoy ykHkka'k dk Hkqxrku dj ldrs gSaA bl mís'; gsrq dEiuh vf/kfu;e dh vuqlwph esa of.kZr Œkl dh dqN njsa fuf'pr dh xbZ gSA ;gk¡ gzkl dh U;wure (xiv) njsa gSa tks fd ,d dEiuh }kjk vo'; çHkkjh dh tkuh pkfg;sA ys[kkadu ekun.M& Œkl dh of.kZr fdlh fof'k"V nj ;k fof/k fcuk gzkl dh x.kuk gsrq 6 foLr`r fl)kUrksa dk fu/kkZj.k djrk gSA dEifu;ksa ds vfrfjä m|e ftu ij ;g ekun.M ykxw gksrk gSA mudks Œkl dh x.kuk rFkk çHkkj ekun.M ds vuqlkj djuk pkfg;sA dEiuh dh n'kk esa yxk;k x;k Œkl fuEu esa ls vf/kd ij gksuk pkfg;s % dEiuh vf/kfu;e ds vUrxZr ŒklA (i) ys[kkda u ekun.M& ds vuqlkj ŒklA (ii) 6 ys[kkadu& vçSy] ij ;k mlds i'pkr ls vkjEHk gksus okys ys[kkadu o"kZ ds 6, 1 1995 lEcUèk esa ekU; gSA ;g lHkh m|eksa ij ykxw gksrk gSA Hkwfe dk thou vfuf'pr gksrk gS vkSj blhfy;s ys[kkadu vof/k dh la[;k vf/kd fuf'pr ewY; ds vkosnu dh vuqefr ugha gSaA vr% ekun.M Hkwfe ij ykxw ugha gksrk] tc rd mldk lhfer mi;ksxh thou ugha gksrk gSA ;g ekun.M fuEu enksa] ftu ij fo'ks"k /;ku visf{kr gS] gsrq vfrfjä lHkh gzkleku lEifÙk;ksa ij ykxw gksrk gS % ou] ckxokuh vkSj leku iqu% mRikndh; çkÑfrd lalk/kuA (i) {k;h lEifÙk;k¡ ftuesa [kuu vf/kdkj] [kfut rsy] çkÑfrd xSl vkSj ,sls gh xSj (ii) iqu% mRikndh; lalk/kuksa ds vUos"k.k rFkk [kuu gsrq O;; lfEefyr gSA [kkst ,oa fodkl ij O;;A (iii) i'kq lEifÙkA (iv) ys[kkda u ekun.M& ds vuqlkj gzkl] gzkleku lEifÙk dh VwV&QwV] miHkksx vkSj ewY; 6 gkfu dh ,d eki gS] tks fd ç;ksx] le; ds chr tkus] rduhdh vçpfyr gksus vkSj cktkj esa ifjorZu ds dkj.k mRié gksrk gSA gzkl] lEifÙk ds vuqekfur mi;ksxh thou dky ds nkSjku] çR;sd ys[kkadu vof/k esa gzkflr jkf'k dk mfpr vuqikr esa çHkkj ds :i esa vkoafVr gSA Œkl esa mu lEifÙk;ksa ds viys[ku dks Hkh lfEefyr fd;k tkrk gS] ftudk mi;ksxh thou iwoZ fu/kkZfjr gksrk gSA Œkleku lEifÙk;k¡ os lEifÙk;k¡ os lEifÙk;k¡ gksrh gSa tks fd % ,d o"kZ ls vf/kd ys[kkadu vof/k ds nkSjku ç;ksx dh tkrh gSA (i) ftudk mi;ksxh thou lhfer gksrk gSA (ii) miØe }kjk oLrqvksa vkSj lsokvksa ds mRiknu ;k iwfrZ esa ç;ksx gsrq vU; dks fdjk, (iii) ij nsus gsrq rFkk ç'kklfud mís';ksa gsrq j[kh tkrh gS vkSj O;olk; dh lkekU; çfØ;k esa foØ; mís'; gsrq ugha j[kh tkrh gSA © The Institute of Chartered Accountants of India ys[kkadu ekud 39 mi;ksxh thou ;k rks % ¼v½ og vof/k gS] ftlesa Œkleku lEifÙk m|e }kjk mi;ksxh dh tkuh vuqekfur gS ;k ¼c½ m|e }kjk lEifÙk ds ç;ksx ls çkIr gksus okyh vuqekfur mRikfnr ;k leku bdkb;ksa dh la[;kA Œkleku lEifÙk dh Œkflr jkf'k] bldh ,sfrgkfld ykxr gksrh gS ;k foÙkh; fooj.kksa esa ,sfrgkfld ykxr gsrq çfrLFkkfir dksbZ vU; jkf'k ftlesa ls vo'ks"k ewY; ?kVk fn;k tkrk gSA Œkleku lEifÙk dh Œkflr jkf'k dks] lEifÙk ds mi;ksxh thou ds nkSjku çR;sd ys[kkadu vof/k ij O;ofLFkr vk/kkj ij vkoaVu djuk] pkfg;s ¼vuqPNsn& ½ 20 fuEufyf[kr ?kVdksa ij fopkj ds i'pkr gh] Œkleku lEifÙk ds mi;ksxh thou dk vuqeku yxk;k tkuk pkfg;s % lEHkkfor VwV&QwV (i) vçpyu (ii) lEifÙk ds mi;ksx ij oS/kkfud ;k vU; lhek ¼vuqPNsn& ½ (iii) 22 eq[; Œkleku lEifÙk;ksa ;k Œkleku lEifÙk;ksa ds oxks± ds mi;ksxh thou dh lkef;d rkSj ij leh{kk dh tk ldrh gSA tc ;gk¡ dksbZ lEifÙk ds vuqekfur mi;ksxh thou dk la'kks/ku fd;k tkrk gS] rks vifyf[kr u dh x;h Œkl ;ksX; jkf'k la'kksf/kr 'ks"k mi;ksxh thou ds nkSjku çHkkfjr fd;k tkuk pkfg,A mnkgj.k (Illustration) 1 ,d e'khu ftldh ykxr ` 1,20,000 gS] ij LFkk;h çHkkj i)fr ds vuqlkj Œkl yxk;k tkrk gSA bldk dk;Z'khy thou o"kZ rFkk rhu o"kks± ds fy, vo'ks"k ewY; 'kwU; gSA rhljs o"kZ 10 ds ckn] e'khu ds 'ks"k mi;ksxh thou dk iquewZY;kadu o"kZ fd;k x;kA 5 rhu o"kks± rd çfr o"kZ yxk;k x;k gzkl = 1,20,000/10 = ` 12,000. rhljs o"kZ ds vUr esa e'khu dk gzkflr 'ks"k = 1,20,000 – 12,000 × 3 = ` 84,000 iwokZuqeku ds vuqlkj 'ks"k mi;ksxh thou o"kZ = 7 la'kksf/kr vuqeku ds vuqlkj mi;ksxh thou o"kZ = 5 pkSFks o"kZ ds mijkUr Œkl = 84,000/5 = ` 16,800 lao)Zu ,oa foLrkj ¼vuqPNsn& ½ (Additions) (Extentions) 24 — tc lao)Zu ,oa foLrkj dh viuh i`Fkd igpku gksrh gS rFkk fo|eku lEifÙk ds (A) fuLrkj.k ds i'pkr mi;ksx djus ds ;ksX; gksrk gS] Œkl] mlds mi;ksxh thou ds vuqeku ds vkèkkj ij] Lora= :i ls yxk;k tkuk pkfg;sA tc lao)Zu] fo|eku lEifÙk dk ,dhÑr vax cu tkrk gS rc ;g lEifÙk ds 'ks"k (B) mi;ksxh thou ds nkSjku Œkflr fd;k tkuk pkfg;sA bl çdkj ds lao)Zu ,oa foLrkj ij gzkl] fo|eku lEifÙk ij ykxw nj ls Hkh yxk ldrs gSaA mnkgj.k (Illustration) 2 ,d e'khu dk vuqekfur dk;Z'khy thou o"kZ gSA e'khu dks ,d layXu ds lkFk ç;ksx 6 fd;k tkrk gS] ftldk vuqekfur mi;ksxh thou o"kZ gSA e'khu rFkk layXu dh ykxr 10 Øe'k% `60,000 vkSj ` 6,000 gSA nksuksa dk vo'ks"k ewY; 'kwU; gSA gzkl dh LFkk;h çHkkjh i)fr dk ç;ksx gksrk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 40 o"kZ ds fy;s Œkl ;fn layXu viuh vyx igpku j[krk gS vkSj e'khu ds foLrkj.k ds i'pkr~ Hkh ç;ksx (a) djus ;ksX; gS =` 60,000/6 + ` 6,000/10 = ` 10,600 (b) ;fn layXu e'khu dk ,dhÑr Hkkx cu x;k gS 66,000 ÷ 6 = ` 11,000 gzkl ;ksX; jkf'k esa ifjorZu (Change in depreciation amount)— gzkflr lEifÙk dh ,sfrgkfld ykxr] [kkrs ds fofue; mrkj&p<+ko ewY; lek;kstu] (a) 'kqYdksa esa cnyko rFkk vU; ,sls ?kVdksa ij nh?kZdkyhu nkf;Roksa esa o`f) vkSj deh ds dkj.k] ifjorZu gks ldrk gSA ,slh n'kk esa] la'kksf/kr xSj&vifyf[kr jkf'k ij gzkl] lEifÙk ds 'ks"k thou ij vkuqikfrd :i esa yxkuk pkfg;sA tgk¡ gzkleku lEifÙk;ksa dk iquewZY;kadu fd;k tkrk gS] ogk¡ gzkl gsrq çko/kku (b) iquewZY;kafdr jkf'k ij rFkk ,slh lEifÙk;ksa ds 'ks"k mi;ksxh thou ds vuqeku ij vk/kkfjr gksuk pkfg;sA bl n'kk esa] iquewZY;kadu] gzkl dh jkf'k dks egRoiw.kZ :i ls çHkkfor djrk gSA mlh leku] o"kZ ds vUr esa i`Fkd :i esa vfHkO;ä djuk pkfg;s] ftlesa iquewZY;kadu fd;k x;k FkkA mijksä nksuksa vko';drkvksa ls ;g Li"V gS fd lEifÙk dh mi;ksfxrk ds lekIr gksus ds i'pkr~ gzkl ;ksX; jkf'k dk viys[ku 'ks"k ugha jgrk gS] D;ksafd mi;ksfxrk le{k gksus ds i'pkr~ lEifÙk dksbZ vkxe mRié djuk cUn dj nsrh gS] blhfy, blds i'pkr~ vkxe ds fo#) fd;k x;k viys[ku vkxe rFkk ykxr ds feyku ds fl)kUr o mYya?ku djrk gSA mnkgj.k (Illustration) 3 `12,000 dh ykxr dh e'khu ij LFkk;h çHkkj i)fr ds vk/kkj ij gzkl yxk;k tkrk gSA bldk dk;Z'khy thou o"kZ rFkk rhu o"kZ ckn vo'ks"k ewY; 'kwU; gSA rhljs o"kZ ds vUr esa] e'khu 10 dk Åij dh vksj `6,000 ij iquewZY;kadu fd;k x;k rFkk 'ks"k mi;ksxh thou dk vuqeku 9 o"kZ yxk;k x;kA rhu o"kks± gsrq çfr o"kZ yxk;k x;k gzkl = 1,20,000/10 = ` 12,000 rhljs o"kZ ds vUr esa e'khu dk gzkflr 'ks"k = 1,20,000 – 12,000 × 3 = ` 1,84,000 iquewZY;kaduksa ds i'pkr gzkl ;ksX; jkf'k = 84,000 + 6,000 = ` 90,000 iwokZuqeku ds vuqlkj 'ks"k mi;ksxh thou o"kZ = 7 la'kksf/kr vuqeku ds vuqlkj 'ks"k mi;ksxh thou o"kZ = 9 pkSFks o"kZ ds ckn ls gzkl = 90,000/9 = ` 10,000 Œkl çHkkfjr djus dh fof/k esa ifjorZu (Change in method of charging depreciation, vuqPNsn& pquh gqbZ gzkl fof/k ,d vof/k ls nwljh vof/k esa fujUrj ykxw Paragraph-21)— 21 gksuk pkfg,A gzkl yxkus dh ,d fof/k ls nwljh fof/k esa ifjorZu dsoy rHkh djuk pkfg,] ;fn u;h fofèk dks ykxw djuk vf/kfu;e }kjk vko';d gks ;k fdlh ys[kkadu ekun.M ds ikyu gsrq ,slk djuk vko';d gks ;k ;fn ;g ekuk tk, dh ifjoruZ ds QyLo:i miØe ds foÙkh; fooj.kkas dks vf/kd mfpr <ax ls rS;kj ;k çLrqr fd;k tkrk gSA tc gzkl dh fof/k esa ,sls ifjorZu fd;k tkrk gS rc u gh fof/k ds vuqlkj gzkl dh iqu% x.kuk lEifÙk dks ç;ksx esa ykus dh frfFk ls dh tk ldrh gSA ubZ fof/k ds vuqlkj mijksä gzkl dh iqu% x.kuk djus ls mRié vkf/kD; ;k gkfu dk] [kkrksa esa lek;kstu ml o"kZ esa fd;k tkrk gS] ftl o"kZ esa gzkl dh fof/k esa ifjorZu fd;k x;k © The Institute of Chartered Accountants of India ys[kkadu ekud 41 gSA ;fn gzkl dh fof/k esa ifjorZu dh n'kk esa] xr o"kks± ds lEcU/k esa gzkl esa deh jgs] rks bl deh dks ykHk&gkfu ds fooj.k esa MsfcV i{k esa çHkkfjr fd;k tkuk pkfg;sA ;fn fof/k esa ifjorZu dh n'kk esa] vkf/kD; mRié gks] rks vkf/kD; dks ykHk&gkfu ds fooj.k esa ØsfMV fd;k tk,A ,sls fdlh Hkh ifjorZu dks ys[kkadu uhfr ds ifjorZu ekuk tkuk pkfg, rFkk mlds çHkko dk ewY;kadu rFkk vfHkO;ä fd;k tkuk pkfg;sA mnkgj.k (Illustration) 4 dEiuh us 01.04.01 dks ,d e'khu ` 5,00,000 dh Ø; dhA dEiuh us vuqekfur 10 o"kZ ds dk;Z'khy thou vkSj ` 50,000 ds vo'ks"k ewY; ds vk/kkj ij LFkk;h çHkkj i)fr ds vuqlkj o"kZ rd gzkl yxk;kA o"kZ ls] dEiuh us gzkl dh ls ?kVrh 'ks"k fof/k esa 2003-04 2004-05 20% ifjorZu djus dk fu.kZ; fy;kA dEiuh dh iqLrdksa esa vko';d lek;kstu fn[kkb;sA lek/kku % rd yxk;k x;k okf"kZd gzkl (Solution) 2003-04 = (` 5,00,000 – 50,000)/10 = ` 45,000 ds vUr esa e'khu dk vifyf[kr ewY; 2003-04 =` 5,00,000 – (45,000 × 3) = ` 3,65,000 ds vUr esa e'khu dk vifyf[kr ewY; ?kVrh 'ks"k i)fr }kjk 2003-04 = 5,00,000 (1 – 0.20)3 = ` 2,56,000 2004-05 esa çHkkfjr gzkl = (` 3,65,000 – ` 2,56,000) dk 20% = ` 1,60,200. dEiuh dh iqLrdksa esa % `‘000 ` ‘000 Depreciation 160.2 To Machine 160.2 Profit & Loss A/c 160.2 To Depreciation 160.2 Machine A/c ` ` To Balance b/d 365 By Depreciation 160.2 By Balance c/d 204.8 365 çdVhdj.k (Disclousre)— foÙkh; fooj.kksa esa çdV fuEufyf[kr lwpuk nsuh pkfg, (a) — gzkleku lEifÙk;ksa ds çR;sd oxZ dh ,sfrgkfld ykxr ;k ,sfrgkfld (cid:122) ykxr gsrq çfrLFkkfir vU; jkf'kA çR;sd lEifÙk oxZ gsrq] vof/k dk dqy gzkl rFkk lEcfU/kr lafpr gzklA (cid:122) mijksä ds vfrfjä] vU; ys[kkadu uhfr;ksa ds lkFk vfHkO;ä foÙkh; fooj.kksa esa (b) fuEufyf[kr lwpuk,¡ fn[kuh pkfg, — ç;qä gzkl fof/k;k¡] rFkk (cid:122) gzkl dh njsa vkSj lEifÙk;ksa dk mi;ksxh thou dky] ;fn buls m|e ij (cid:122) ykxw gksus okys ljdkjh fo/kku esa fof'k"V eq[; njksa ls fHké gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 42 ;fn fdlh gzkleku lEifÙk dk fuLrkj.k] vyx djuk rFkk u"V fd;k x;k gS] rks (c) 'kq) vkf/kD; ;k gkfu dks ;fn vko';d gks i`Fkd :i ls fn[kkuk pkfg;sA fuekZ.kh vuqcU/k ys[kkadu ekun.M& 2.4.5 ( 7) (Construction Contracts, AS-7)— ys[kkda u ekun.M esa Bsdsnkj ds foÙkh; fooj.kksa esa fuekZ.kh vuqcU/kksa ds fy, ys[kkadu ds fl)kar 7 of.kZr gSA ekun.M Bsdsnkjksa }kjk vkxe igpku ds fl)karksa ij dsfUær gSA çkjaHk esa ;g ekun.M fnlEcj esa fuxZfer gqvk Fkk rFkk bldk 'kh"kZd ^^fuekZ.kh vuqcU/kksa gsrq ys[kkadu j[kk FkkA 1983 ckn esa ekun.M dk la'kks/ku gqvk vkSj la'kksf/kr ekun.M lHkh m|eksa ds vçSy] ;k 1 2003 çkjafHkd ys[kkadu vof/k ds nkSjku fuekZ.kh vuqca/k ds lanHkZ esa gS iwoZ ekun.M ls igys 31/03/03 ;k ys[kkadu vof/k ds nkSjku çkjaHk gksus okys fuekZ.kh vuqcU/kksa esa ykxw gSA ,d fuekZ.kh vuqca/k og gS] ftlds }kjk ,d Bsdsnkj vius xzkgd ds fy, fdlh laifÙk dk fuekZ.k djus dh LohÑfr nsrk gSA Bsdsnkj dk ykHk] fuekZ.kh ykxr ij Bsdk ewY; dk vkf/kD; gSA Bsdk ewY; fuf'pr gks ldrk gS vkSj ugha Hkh gks ldrkA ,d fuf'pr ewY; ds vuqca/k esa ewY; fuf'pr jkf'k ds :i esa LohÑr gSA dqN ifjfLFkfr;ksa esa xzkgd Bsdsnkj dks c<+h gqbZ ykxr dh {kfriwfrZ dh vfrfjä jkf'k dk Hkqxrku djrk gSA ykxr ;ksx Bsds esa xzkgd c<+h gqbZ ykxr ij çfr'kr ds :i esa x.kuk 'kqYd ds lkFk c<+h gqbZ fof'k"V ykxr dks ysus dk opu nsrk gSA ;g 'kqYd Bsdsnkj ds ykHk dh lhek gSA çfr'kr iw.kZrk fof/k fuekZ.kh vuqcU/k vf/kdrj (Percentage Completion Method)— nh?kZdkyhu gksrs gSa] vFkkZr~ os iw.kZ gksus esa ,d ys[kkadu o"kZ ls vf/kd o"kZ ysrs gSaA bldk eryc] ,d fuekZ.kh vuqcU/k dk vafre çfrQy ¼ykHk@gkfu½ dsoy fuekZ.k ds çkjaHk ds o"kZ ls dqN o"kks± ds ckn fu/kkZfjr fd;k tk ldrk gS rFkkfi ml o"kZ eas fuekZ.kh ykxr ls lca fa/kr O;; dk;Z ds foLrkj ds Hkkx ds vuq:i okf"kZd vkxe vfr;qfä laHko gksA ys[kkadu dh ;g fof/k] iw.kZrk çfr'kr fof/k dgh tkrh gSA ,d ys[kkadu vof/k ds nkSjku çn'kZu vkSj vuqca/k xfrfof/k dh lhek rd mi;ksxh tkudkjh miyC/k djkrk gSA çfr'kr iw.kZrk fof/kdk ,d xaHkhj nks"k gS ;kuh ykHk dh vk'kk djuk] D;ksafd bl fof/k ds varxZr fdlh vuqcU/k dk vfUre ifj.kke Kkr gksus ds iwoZ gh vkxe dk fu/kkZj.k dj fy;k tkrk gS] ;g laHko gS fd ,d m|e o"kZ ds çfrosfnr ykHk ds vk/kkj ij ykHkka'k forfjr dj ldrk gS] tcfd vafre ifj.kke gkfu gSA ,slh laHkkoukvksa ls cpus ds fy, çfr'kr iw.kZrk fof/k dk mi;ksx lko/kkuh ls djuk pkfg,A ys[kkadu ekun.M ds vuqlkj iw.kZrk çfr'kr fof/k dk mi;ksx ugha 7 djuk pkfg,] tc rd vuqca/k ds vafre ifj.kke dk mfpr vuqeku laHko u gks ekud ds ifjPNsn& ds vuqlkj tc Hkh dqy Bsdk ykxr dk dqy Bsdk vkxe ls vf/kd gksuk laHkkfor 35 gS] rc tYn gh gkfu dk ,d [kpsZ ds :i esa fu/kkZj.k gksuk pkfg,A vuqPNsn ds vuqlkj] fuf'pr ewY;ksa ds vuqcU/k ds ifj.kke dk fo'oluh; vuqeku 22 yxk;k tk ldrk gS tc fuEu lHkh 'krs± iwjh gks — dqy Bsdk vkxe dks fo'oluh; ekik tk ldrk gSA (i) ;g laHkkfor gS fd Bsds ls lacaf/kr vkfFkZd ykHk dk m|e dks çokg gksxkA (ii) vuqcU/k dh iw.kZrk dh ykxrksa rFkk çfrosfnr frfFk ij vuqca/k iw.kZrk dk Lrj nksuksa (iii) dks 'kh?kzrk ls ekik tk ldrk gSA vucq U/k ls lca fa/kr Bds k ykxr dks Li"Vr% igpkuk tk ldrk gS vkjS 'kh?krz k ls ekik (iv) tk ldrk gS rkfd okLrfod Bds k ykxr dh ryq uk iow Z vueq kuka s ls dh tk ldrh gSA © The Institute of Chartered Accountants of India ys[kkadu ekud 43 ifjPNsn ds vuqlkj] Bsdk ;ksx ykxr ds ifj.kke dk vuqeku 'kh?kzrk ls yxk ldrs gSa 23 tc fuEu lHkh 'krs± iwjh gksa — ;g laHkkfor gS fd Bsds ls lacaf/kr vkfFkZd ykHk dk m|e dks çokg gksxk vkSj (i) Bsds ls lacaf/kr Bsdk ykxr] pkgs os fo'ks"k ns; gks ;k ugha] Li"Vr% igpkuk vkSj (ii) 'kh?kzrk ls ekik tk ldrk gSA mnkgj.k (Illustration) 1 çfr'kr iw.kZrk fof/k ,Dl fyfeVsM us dks ,d fuekZ.kh vuqcU/k çkjaHk fd;kA — 01.04.05 fuf'pr Bds k eYw ; `2,00,000 LohÑr gvq kA dEiuh us 45% dk;Z ds fy, 2005-06 eas `81,000 O;; fd, rFkk mls xzkgd ls `79,000 çxfr Hkqxrku ds :i esa çkIr gqvkA 'ks"k dk;Z ds iwjk djus dh ykxr 2006-07 esa `89,000 FkhA lek/kku (Solution) Profit & Loss A/c Year ` 000 Year `000 2005-06 To Constructions Costs 81 2005-06 By Contract Price 90 (for 45% work) (45% of Contract Price) To Net Profit 9 (for 45% work) 90 90 2006-07 To Construction Costs 89 2006-07 By Contract Price 110 (for 55% work) (55% of contract price) To Net Profit 21 (for 55% work) 110 110 Customer A/c Year ` 000 Year `000 2005-06 To Contract Price 90 2005-06 By Bank 79 By Balance c/d 11 90 90 2006-07 To Balance b/d 11 2006-07 To Contract Price 110 By Bank 121 121 121 y[s kkda u ekun.M& dh vko';drkvka s ds vulq kj ykHk vkjS gkfu ds fooj.k ea s çnf'krZ Bds k 7 vkxe dh jkf'k dks y[s kkda u ekun.M O;k[;k ds vulq kj dyq fcØh le>uk pkfg,A bldk vFkZ ;g g S fd çfr'kr i.w krZ k fof/k }kjk fu/kkfZjr vkxe dk o.kuZ pkyw dk;Z ds :i ea s ugha gkus k pkfg,A ;g Hkh /;ku j[kuk gkxs k fd y[s kkda u ekun.Mka s dh mi;äq rk grs q ;kts uk ds vulq kj m|e ftudh dyq fcØh djksM+ ls vf/kd gS mUgsa çFke Lrj ds miØe ds :i esa ekuk x;k gSA ys[kkadu ekun.M 50 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 44 O;k[;k dk çHkko gS fd Bsdsnkj }kjk ykHk vkSj gkfu ds fooj.k esa çnf'kZr vuqikfrd vkxe 29 dks ;kstuk ds mís'; gsrq dqy fcØh dh x.kuk esa ysuk pkfg,A ;g egRoiw.kZ gS] D;ksafd çFke Lrj ds m|e }kjk lHkh lac) ys[kkadu ekun.Mksa dks iw.kZrk esa Lohdkj djuk vko';d gSA vuqPNsn ds vuqlkj ;fn ,d fuekZ.kh Bsds ds ifj.kke dk vuqeku fo'oluh; ugha yxk;k tk ldrk 31 gS rks çfr'kr iw.kZrk fof/k ugha ykxw gksuh pkfg,A ,slh ifjfLFkfr;ksa esa] vkxe dk fu/kkZj.k (a) dsoy ml lhek rd gksuk pkfg, tgk¡ rd Bsdk ykxr O;; dh olwyh laHko gS vkSj Bsdk (b) ykxr dk fu/kkZj.k O;; ds :i esa ml vof/k esa gksus pkfg, ftlesa O;; fd;k x;k gS fuekZ.kh Bsds ij vuqekfur gkfu dk fu/kkZj.k O;; ds :i esa dSls Hkh rRdky gksuk pkfg,A tc vfuf'prrk,¡] tks Bsds ds ifj.kke ds vuqeku esa ck/kk mRié djrh gS lekIr gks tkrh gSa rks Bsds ls lacaf/kr vkxe vkSj O;; dk fu/kkZj.k çfr'kr iw.kZrk fof/k }kjk gksuk pkfg,A ¼vuqPNsn& ½ 34 mnkgj.k (Illustration) 2 ,Dl fy- us fuekZ.kh Bsdk dks çkjaHk fd;kA Bsdk ewY; okilh ;ksX; ykxr 01.04.05 + 20% LohÑr gqvkA dEiuh us 2005-06 esa 1,00,000`O;; fd, ftldk 90,000`okilh ;ksX; gS blds vfrfjä] Bsds dks iwjk djus ds fy, O;; gksus okyh xSj&okilh ;ksX; ykxr dk vuqeku 5,000` yxk;k x;kA Bsds dks iw.kZ djus dh vU; ykxrksa dk vuqeku ugha yxk;k tk ldkA o"kZ dk ,Dl fy- dk ykHk&gkfu [kkrk fuEufyf[kr gS 2005-06 — Profit & Loss A/c ` ’000 `’000 To Construction Costs 100 By Contract Price 90 To Provision for Loss 5 By Net Loss 15 105 105 Hkkoh fØ;kvksa dh lacaf/kr ykxrksa dk O;ogkj ¼vuqPNsn ½ 26 (Treatment of cost çfr'kr dh i.w kZrk fofèk ds vra xZr] Bds k vkxe dk vkxe ds relating to future activity, Para-26)— :i esa fu/kkZj.k ml ys[kkadu vof/k esa ykHk&gkfu ds fooj.k esa fd;k tkrk gS] ftlesa dk;Z fd;k gksA Bsdk ykxrksa dk fu/kkZj.k lkekU;r% O;; ds :i esa ykHk&gkfu ds fooj.k esa ml ys[kkadu vof/k esa] ftlesa lacaf/kr dk;Z fd;k x;k gS fd;k tkrk gS Bsdk] ykxr tks fd Bsds ij Hkkoh fØ;kvksa ls lacaf/kr gksrh gS fQj Hkh bldk fu/kkZj.k laifÙk ds :i esa fd;k tkrk gS] fdUrq ;s laHkkfor gS fd os okil çkIr gksa tk;saxhA ,slh ykxrsa xzkgd ls çkIr jkf'k dks çnf'kZr djrh gSa rFkk lkekU;r% Bsdk pkyw dk;Z ds :i esa oxhZÑr dh tkrh gSA xSj&,df=r Bsdk vkxe ¼vuqPNsn& ½ 27 (Uncollectable Contract Revenue, Para-27)— tc Bsdk vkxe esa igys ls 'kkfey jkf'k ds laxzg ds ckjs esa vfuf'prrk mRié gks rFkk ykHk vkSj gkfu ds fooj.k dk fu/kkZj.k igys ls gks rc xSj ,df=r jkf'k ;k og jkf'k ftldh okil çkfIr dh laHkkouk lekIr gks pqdh gSA Bsdk vkxe dh jkf'k ds ,d lek;kstu ds :i esa çnf'kZr gksus dh vis{kk] ,d O;; ds :i esa çnf'kZr gksrh gSA iw.kZrk dk Lrj ¼vuqPNsn& ½ ,d vucq /a k dk i.w krZ k 29 (Stage of Completion, Para-29)— dk Lrj dbZ <axksa ls fu/kkZfjr fd;k tk ldrk gSA vuqca/k dh çÑfr ds vk/kkj ij fof/k esa 'kkfey gks ldrs gSa — çfrosnu frfFk rd fd, x;s dk;Z gsrq O;; dh xbZ Bsdk ykxr dk dqy vuqekfur (a) Bsdk ykxr ij vuqikrA © The Institute of Chartered Accountants of India ys[kkadu ekud 45 fd, x;s dk;ks± dk fujh{k.kA (b) Bsdk ykxr ds HkkSfrd Hkkx dh iw.kZrkA (c) xzkgdksa ls çkIr çxfr Hkqxrku vkSj vfxze fd;s x;s dk;Z dh vko';drk dks çnf'kZr ugha dj ldrk gSA mnkgj.k (Illustration) 3 fuEufyf[kr rF;ksa ds laca/k esa Bsdsnkj dh iqLrdksa esa ykHk&gkfu [kkrk fn[kkb;sA `000 Bsdk ewY; ¼fuf'pr½ 600 frfFk ds ykxr O;; 390 iw.kZ djus ds vuqekfur ykxr 260 lek/kku (Solution) `000 frfFk ds O;; (a) 390 i.w kZ djus rd dh vuqekfur ykxr (b) 260 dqy vuqekfur ykxr (c) 650 i.w kZrk dh Lrj (d) (a ÷ c) 60% çnf'kZr vkxe ¼ dk ½ (e) 600 60% 360 dqy n`'; gkfu (650–600) 50 ?kVkb, % pkyw o"kZ gsrq gkfu (e – a) 30 rRdky fu/kkZfjr dh tkus okyh vuqekfur gkfu 20 Profit & Loss A/c ` ` To Construction Costs 390 By Contract Price 360 To Provision for Loss 20 By Net Loss 50 410 410 fuekZ.k vuqcU/kksa dk la;qfädj.k vkSj foHkfädj.k (Combining and segmenting ,d Bsdsnkj dbZ Bsds ys ldrk gS gkykafd lHkh fLFkfr;ksa esa çfr'kr construction contracts)— iw.kZrk fof/k mi;qä ugha gks ldrh gSA vkxe fu/kkZj.k dh mi;qä fof/k ds p;u gsrq çR;sd vuqca/ k dk lacaf/kr rF;ksa ds vk/kkj ij ijh{k.k djuk pkfg,A ;g ekun.M dqN fo'ks"k ifjfLFkfr;ksa dks çnf'kZr djrk gS tgk¡ ys[kkadu ds mís'; gsrq ,d ls vf/kd vuqcU/kksa dks ,d eku fy;k tk ldrk gS] vkSj (i) ,d i`Fkd vuqcU/k] ,d ls vf/kd vuqcU/k dks vius vaxksa ds :i esa cuk ldrk gSA (ii) tc ,d vuqca/k esa cgqr lh laifÙk;k¡ 'kkfey gksrh gSaA çR;sd laifÙk ds fuekZ.k dks (a) ,d vyx fuekZ.k vuqca/k ds :i esa ekuuk pkfg, tc % çR;sd laifÙk gsrq i`Fkd çLrko tek fd;s x;s gksa (i) ; çR;ds lia fÙk vyx ls okrkZ dk fo"k; cu pdq k gS vkjS Bds ns kj vkjS xkzgd çR;ds (ii) lia fÙk ls lca fa/kr Bds s ds Hkkx dks Lohdkj ;k vLohdkj djus ea s l{ke gS vkjS ; çR;sd laifÙk dh ykxr vkSj vkxe igpkuh tk ldrh gSA (iii) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 46 vuqca/kksa dk ,d lewg] pkgs ,d vdsys xzkgd ;k vusd xzkgdksa ds lkFk gks ,d (b) i`Fkd fuekZ.kh Bsds ds :i esa le>k tkuk pkfg,] tc ; vuqca/kksa ds lewg dks ,d i`Fkd iSdst ds :i esa fd;k x;k gksA (i) vuqca/k vkil esa brus lacaf/kr gS fd os dqy ykHk lhek ds lkFk ,d i`Fkd (ii) ;kstuk ds Hkkx gSaA vuqca/kksa dks la;qä ;k ,d fujUrj Øe esa çLrqr fd;k tkrk gSA (iii) vuqcU/k] xzkgd ds fodYi ij ,d vfrfjä laifÙk ds fuekZ.k gsrq miyC/k gks ldrk (c) gS ;k ,d vfrfjä laifÙk ds fuekZ.k dks la'kksf/kr djds lfEefyr fd;k tk ldrk gSA vuqPNsn ds vuqlkj vfrfjä laifÙk ds fuekZ.k dks ,d i`Fkd fuekZ.kh vuqcaèk ds 9 :i esa le>uk pkfg,] tc % lEifÙk fMtkbu] rduhdh ;k dk;ks± esa ekSfyd vuqcU/k }kjk lfEefyr lEifÙk (i) ;k lEifÙk;ksa ls vko';d :i ls fHké gSA lEifÙk ds ewY; dk lkSnk ekSfyd Bsdk ewY; ls lEcfU/kr ugha gSA (ii) vuqcU/k vk; o ykxr (Contract revenue and cost)— vuqPNsn& vuqcU/k vkxe ls lfEefyr gksuk pkfg, % (a) 10, vuqcU/k esa LohÑr vkxe dh çkjfEHkd jkf'k vkSj (i) vuqcU/k dk;ks± esa fopj.k] nkos vkSj çsj.kk ml lhek rd tgk¡ rd ;g lEHko (ii) gS fd mudk ifj.kkfed vkxe gksxk vkSj os fo'oluh;rk ds lkFk ekis tkus ds ;ksX; gSaA vuqPNsn& ys[kkadu ykxr esa lfEefyr gksuk pkfg, % (b) 15, os ykxrsa tks fd fof'k"V vuqcU/k ls çR;{k :i ls lEcfU/kr gksa] (i) os ykxrsa tks fd lkekU; :i ls vuqcU/k dh fØ;kvksa ls lEcfU/kr gS rFkk tks (ii) vuqcU/k esa vkoafVr dh tk ldrh gSa] vkSj ,slh vU; ykxrsa tks fd vuqcU/k ds vUrxZr xzkgd ls fof'k"V :i ls çHkkfjr (iii) dh tkuh gSaA fVIi.kh — çR;{k ykxrsa vkdfLed vk; ls ?kVk ldrs gSa] tSls vfrfjä eky dh fcØh tks fd (1) — Bsdk vk; esa lfEefyr ugha gS¼vuqPNsn& ½A 16 vçR;{k ykxrksa dk vkoaVu] fuekZ.k fØ;k ds lkekU; Lrjksa ij vk/kkfjr gksuk (2) pkfg,A ys[kkadu ekun.M& ds vuqlkj vkcaVu ;ksX; ykxrksa esa _.k ykxr dks 16 lfEefyr fd;k tk ldrk gSA ¼vuqPNsn& ½ 17 vuqekuksa esa ifjorZu ¼vuqPNsn& ½ çR;sd ys[kkadu vof/k esa 37 (Changes in Estimates)— vuqcU/k vk; ;k vuqcUèk ykxr ds pkyw vuqekuksa ij çfr'kr lEiw.kZrk fof/k lap; vk/kkj ij ykxw dh tkrh gAS bl dkj.k l]s vucq U/k vk; ;k vucq U/k ykxr ds vueq kuka s ea s ifjoruZ ds çHkko ;k fdlh vuqcU/k ds ifj.kke ds vuqeku es ifjorZu ds çHkko dk ys[kkadu] ys[kkadu ekun.M&5 ds vuqlkj ys[kkadu vuqeku esa ifjorZu fd;k tkrk gSA ftl vuqofä vof/k esa ifjorZu fd;k x;k gS vkSj vkxkeh vof/k;ksa ds ykHk&gkfu fooj.kksa esa ekU; vk; vkSj O;; dh jkf'k ds fu/kkZj.k esa ifjofrZr vuqekuksa dk ç;ksx gksrk gSA © The Institute of Chartered Accountants of India ys[kkadu ekud 47 çdVhdj.k — vuqPNsn& ds vuqlkj] ,d m|e dks fuEu çdV djuk vko';d gS % (a) 38 vof/k esa vkxe ds :i LohÑr vuqcU/k vkxe dh jkf'kA (i) vof/k esa LohÑr vuqcU/k vkxe ds fu/kkZj.k esa ç;qä fof/kA (ii) çfØ;k esa vuqcU/k ds iw.kZrk ds Lrj ds fu/kkZj.k esa ç;qä fof/kA (iii) vuqPNsn& ds vuqlkj] çfØ;k esa vuqcU/kksa ds lEcU/k esa fuEufyf[kr çdVhdj.k (b) 39 fd, tkrs gSa — çfrosnu frfFk rd O;; dh xbZ ykxr dh dqy jkf'k vkSj LohÑr ykHk ¼LohÑr (c) gkfu ?kVkus ds ckn½ vfxze çkIr dh jkf'k vkSj (i) jksdh xbZ jkf'k (ii) vuqPNsn& ds vuqlkj ,d m|e dks çLrqr djuk vko';d gS % (d) 41 vuqcU/k dk;Z gsrq xzkgdksa ls çkIr ldy jkf'k dks lEifÙk ds :i esa] rFkk (i) vuqcU/k ds fy, xzkgdksa dks ns; ldy jkf'k nkf;Ro ds :i esaA (ii) 2-4-6 vkxe dh ekU;rk ys[kkadu ekun.M ;g ( -9) (Revenue Recognition, AS-9)— ekud lHkh miØeksa ds fy, vfuok;Z gSA vkxe] jksdM+ izkI; jdeksa ;k vU; izfrQyksa dh lkekU; xfrfof/k;ksa] eky dh fcØh ls] lsokvksa dks iznku djus ls] ,oa miØe ds vU; iz;ksxksa ls vftZr lzksrksa] C;kt] vf/kdkj 'kqYd] ykHkka'k ls mRiUu gksrs gSaA vkxe dh eki xzkgdksa dks lsok,a iznku djus ;k eky nus s rFkk lla k/kuka s ds mRiUu ijq Ldkjka s ls rFkk iHzkkjka s ls gkrs h gAaS ,d ,tUslh lEcU/k esa] deh'ku dh jkf'k rFkk udn] ikzI; ;k vU; ifzrQyka s ds ldy vUr%ioz kgka s dh jkf'k vkxe gkrs k gAS ;g fooj.k vkxe dh ekU;rk esa fuEufyf[kr igyqvksa ls ljksdkj ugha j[krk gS D;ksafd mu ij fo'ks"k /;ku dh vko';drk gksrh gS — fuekZ.kh Bsdksa ls lEcU/kA 1. fdjk;k Ø; rFkk iV~Vk vuqcU/kksa ls vftZr vkxeA 2. ljdkjh vuqnkuksa rFkk vU; leku vuqnkuksa ls vftZr vkxeA 3. chek vuqcU/kksa ls vftZr chek dEifu;ksa ds vkxe mYys[kuh; gS fd bl fooj.kksa ds 4. mís';ksa gsrq fuEu dks vkxe dh ifjHkk"kk esa 'kkfey ugha fd;k x;k gS — xSj pkyw lEifÙk;ksa ds vf/kxzg.k ds ifj.kkeLo:i u olwy gq, ykHk rFkk (i) fuLrkj.k ds ifj.kke ij olwy gq, ykHk] mnkgj.k ds fy,] LFkkbZ lEifÙk;ksa ds ewY; esa o`f)A pkyw lEifÙk;ksa ds ewY; esa ifjorZu ls ifj.kkeLo:i u olwy gqvk /kkfjr ykHk (ii) rFkk of`) vkjS ou mRiknuka sea sikzdf`rd of`) ds ifj.kkeLo:i u olyw g,q èkkfjrA fons'kh fofue; nj esa ifjorZu ds ifj.kkeLo:i rFkk foÙkh; fooj.kksa esa fons'kh (iii) eqnzk O;ogkjksa ij vftZr lek;kstuksa ls olwy gq, ;k u olwy gq, ykHkA ,d nkf;Ro ds mldh ifjpkyu jkf'k ls Åij Hkqxrku djus ds ifj.kkeLo:i (iv) olwy gq, ykHkA fdlh nkf;Ro ds ifjpkyu jkf'k ds iqu% LFkkiuk ds ifj.kkeLo:i u olyw gq, (v) ykHkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 48 eky dk foØ; vkxe dks fu/kkZfjr djrs le; eky ds foØ; dks (Sale of Goods)— 'kkfey fd;k tkrk gS ftlesa foØsrk eky dk gLrkUrj.k fdlh izfrQy ds cnys Øsrk dks djrk gS vf/kdka'k fLFkfr;ksa esa eky ds :i esa lEifÙk dk gLrkUrj.k djrs le; tksf[ke o LokfeRo dk gLrkUrj.k Hkh Øsrk dks gks tkrk gSA ,slh Hkh ifjfLFkfr;k¡ gks ldrh gSa tgk¡ eky ds :i esa lEifÙk ds gLrkUrj.k esa tksf[ke o LokfeRo dks gLrkUrfjr ugha fd;k tkrk gSA bu lHkh ifjfLFkfr;ksa esa vkxe dh igpku lEcfU/kr tksf[ke o LokfeRo ds gLrkUrj.k ds le; gksrh gSA vf/kdka'kr% ,slk rHkh gksrk gS tcfd lqiqnZxh esa ;k rks Øsrk dh vksj ls ;k foØsrk dh vksj ls foyEc gqvk gS rFkk tksf[ke nks"kh i{kdkj dh gksrk gS D;ksafd ;fn ;g foyEc u gksrk rks dksbZ tksf[ke Hkh ugha gksrkA dHkh dHkh dqN i{kdkj bl ckr ds fy, lger gks tkrs gSa fd tksf[ke dk gLrkUrj.k LokfeRo - ds gLrkUrj.k ds le; ls i`Fkd le; ij gksxkA dqN ifjfLFkfr;ksa ds vUrxZr fo'ks"k m|ksxksa esa] tSls tc d`f"k lEcU/kh Qlyksa ds dkVus — dk le; gks x;k gks] [kkuksa ls eky dks fudky fy;k x;k gks rks O;ogkj ds iwjk gksus ls iwoZ vkxe dh mRifÙk gks tkrh gSA ,slh ifjfLFkfr;ksa esa tcfd vuqcU/k ds vUrxZr ;k ljdkjh xkj.Vh ds vUrxZr ;k tgk¡ cktkj fo|eku gks rFkk foØ; ds vlQy gksus ij tksf[ke gks rFkk foØ; ds vlQy gksus ij tksf[ke dks ogu djus dh 'kfDr gks rks ogk¡ 'kq) olwyh ds ewY; ij eky dks 'kkfey fd;k tkrk gSA ,slh jkf'k;k¡ tks bl fooj.k dh ifjHkk"kk ds vuqlkj vkxe ugha gksrh] mUgsa dHkh dHkh ykHk gkfu ds fooj.k ds :i esa igpkuk tkrk gS rFkk mi;qDr rkSj ij O;Dr fd;k - - tkrk gSA mnkgj.k (Illustration) 1 mRiknu Lrj vkSj mRiknd dk foØ; bl izdkj gS — Lrj fØ;k frfFk dks ykxr 'kq) olwyh ewY; (`) dPpk eky A 10,000 8,000 pkyw dk;Z B 1 12,000 13,000 pkyw dk;Z C 2 15,000 19,000 fufeZr eky D 17,000 30,000 foØ; gsrq E 17,000 30,000 Lohd`r foØ; F 17,000 30,000 lqiqnZxh G 18,000 30,000 Hkqxrku H 18,000 30,000 ml Lrj dk o.kZu dhft, tgk¡ ij vkxe dk fu/kkZj.k fd;k tk;sxk rFkk izfr bdkbZ mRiknu dk ldy ykHk vkSj 'kq) ykHk Kkr dhft,A lek/kku (Solution) ys[kkadu ekun.M ds vuqlkj foØ; dk fu/kkZj.k dsoy fuEufyf[kr nks 'krksZa ds lUrq"V 9 gksus ds i'pkr~ gh ekU;rk nh tk;sxh — foØ; ewY; fuf'pr rFkk djus ;ksX; gksA 1. eky dk LokfeRo xzkgd dks gLrkUrfjr dj fn;k x;k gksA 2. mijksDr nksuksa 'krsZa dsoy Lrj ij gh iw.kZ gks jgh gSa] tc foØ; ,d ewY; ij Lohdkj (F) dj fy;k x;k vkSj lqiqnZxh gsrq eky c¡Vokjk dj fn;k x;k gksA © The Institute of Chartered Accountants of India ys[kkadu ekud 49 ldy ykHk dk fu/kkZj.k Lrj ij fd;k tk;sxk] tc eky mRiknu dh lHkh fØ;kvksa (E) ls iw.kZ gksus ds i'pkr foØ; gsrq rS;kj gS tSls —` 13,000 (30,000 – 17,000) 'kq) ykHk dk fu/kkZj.k Lrj ij fd;k tk;sxk] tc eky dh lqiqnZxh dj nh gks vkSj (H) Hkqxrku izkIr gks x;k gksA tSls ` 12,000 (30,000 – 18,000) lsokvksa dk izfriknu los kvka s ds O;ogkjka s ls vkxe dks lkekU;r% (Rendering of services)— lsok ds fØ;kUo;u gksus ij ;k rks vkuqikfrd iw.kZrk fof/k ;k iw.kZ lsok vuqcUèk fof/k }kjk fd;k tkrk gSA vkuqikfrd iw.kZrk fof/k ;g ys[kkadu dh og (Proportionate completion method)— fof/k gS ftlesa vkxe dks ekU;rk ykHk gkfu [kkrs esa vuqcU/k ds vUrxZr lsokvksa ds iw.kZ gksus ij - vkuiq kfrd :i ls fd;k tkrk gSA ;gk¡ ij fu"iknu ea s ,d ls vf/kd dk;Z fØ;kUo;u gkrs s gASa iRz ;ds dk;Z ds fu"iknu ds lUnHkZ esa vkuqikfrd :i ls vkxe dks ekU;rk nh tkrh gSA iw.kZ lsok vuqcU/k fof/k ;g ys[kkadu dh og (Completed service contract method)— fof/k gS ftlea s ykHk gkfu fooj.k ea s vkxe dks ekU;rk dos y rc nh tkrh gS tc los kvka s dk ifzriknu - vuqcU/k dh iw.kZrk ds vUrxZr rFkk okLro esa iw.kZ gks tkrk gksA bl fof/k esa ,d gh dk;Z ds inz 'kuZ dk fu"iknu gkrs k gAS odS fYid :i l]s los kvka s dks ,d ls vf/kd dk;ka Zs ea s ijw k fd;k tkrk gS rFkk ijw h gksus okyh lsok;sa O;ogkj ds lEcU/k esa bruh egRoiw.kZ gksrh gSa fd dqy feykdj fu"iknu dk dk;Z ugha fd;k tk ldrk tc rd fd vU; dk;ksZa ds fuokZg dks iwjk dj fy;k tk;sA iw.kZ lsok vuqcUèk fof/k fu"iknu ds mu dk;ksZa ds fy, vfuok;Z gksrh gS rFkk mlh ds vuqlkj vkxe dks ekU;rk inz ku dh tkrh gS tc ,dy ;k vfUre xfrfof/k vta ke ikrh gS rFkk los k pktZ ;kXs ; gks tkrh gAS m|e ds lalk/kuksa dk vU; ds }kjk mi;ksx ls mRiUu C;kt] jkW;YVh rFkk ykHkka'k m|e ds ,sls lalk/kuksa dk nwljksa ds }kjk iz;ksx tUe nsrk gS % — C;kt udn lk/kuksa ds iz;ksx gsrq ;k miØe dks ns; jkf'k;ksa ij izHkkj] vkxe dk (i) — fuèkkjZ .k n;s jkf'k rFkk ykxw C;kt nj dks le; ds vkuiq kfrd vk/kkj ij [kkrka s ea s fy;k tk,xkA jkW;YVh rduhdh Kku] isVsUV] VªsMekdZ rFkk dkWihjkbV ,slh lEifÙk;ksa ds mi;ksx (ii) — ds ekeyksa e]sa vkxe dk fu/kkZj.k lEcfU/kr vuqcU/k dh 'krksZa ds vuqlkj miktZu vkèkkj ij fd;k tk,xkA ykHkka'k va'kksa esa fofu;ksxksa dks /kkj.k djus ls feyk izfrQyA vkxe dk fu/kkZj.k (iii) — tc ekfyd dks Hkqxrku izkIr djus dk vf/kdkj fl) gks tkrk gSA vkxe ekU;rkvksa ij vfuf'prrkvksa dk izHkko (Effect of uncertainties on revenue mfpr fuf'prrk ds lkFk laxzg dh jkf'k dks vkadus dh ;ksX;rk nkos rd vkxe recognition)— ds fu/kkZj.k dks vfuf'prrk dh lhek rd LFkfxr dj fn;k tkrk gSA bu ifjfLFkfr;ksa esa , tgk¡ foØ; ;k lsok iznku djus ds le; ds mijkUr olwyh ;ksX;rk ls lEcfU/kr vfuf'prrk mRiUu gkrs h g]S ogk¡ mfpr gkxs k fd vfuf'prrk dks inz f'krZ djrs g,q iF` kd ikzo/kku fd;k tk;s u fd ewyr% fjdkWMZ fd;s x;s vkxe dh jkf'k dk lek;kstu fd;k tk;sA vkxe ds lEcU/k esa egRoiw.kZ rRo ;g gS fd eky ds foØ; lsok;sa iznku djus ;k miØe ds lalk/kuksa dk nwljksa ds }kjk iz;ksx fopkj.kh; gksrk gS tgk¡ ;g izfrQy mfpr lhekvksa esa fu/kkZj.k ;ksX; ugha gksrk rks vkxe dh ekU;rk dks LFkkfir dj fn;k tkrk gSA izdVhdj.k ,d miØe dks mu ifjfLFkfr;ksa dks vfHkO;Dr djuk pkfg, ftuesa vkxe — ekU;rk dks egRoiw.kZ vfuf'prrkvksa ds jgrs gq, LFkkfir fd;k tk pqdk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 50 mnkgj.k (Illustration) 2 ,d lkoZtfud dEiuh Hkkjr esa xzkgdksa ds fy, lksus dk O;olk; dj jgh gSA lksuk [kjhnus ds fnu ds Hkhrj lkus s dk eYw ; Hkkjrh; cfqy;u cktkj ds fu;e ,oa dkuuw ka s ds vk/kkj 120 ij xzkgd }kjk r; fd;k tkrk gSA o"kZ ds vUr esa ekpZ dks dqN lksus dk ewY; fu/kkZj.k 31 2006 ugha fd;k x;k FkkA bldk o.kZu bl izdkj gS — lksus dk ewY; ` 273 izfr Vh Vh ckj fu/kkZfjr fd;k x;k gS vkSj mlh ij lksus dk ewY;kadu fd;k tk;sxkA LFkk;h lEifÙk;ksa dk ys[kkadu ys[kkadu ekud 2.4.7 ( -10) (Accounting for Fixed y[s kkda u ekun.M ds fuxeZ u ds i'pkr~ lEcfU/kr y[s kkda u ekun.Mkas Assets, AS-10)— 16, 19 & 26 ds izko/kku dks vkgfjr dj fy;k x;k rFkk 'ks"k foÙkh; o"kZ ls vfuok;Z gSaA 01-04-2000 ;g fooj.k fuEufyf[kr enksa ds lkFk ys[kkadu dk o.kZu ugha djrk ftlds lkFk fof'k"V fopkj ykxw gS — ou] ckxokuh rFkk ,sls gh mRikndh; izkd`frd lalk/kuA (1) {k;h lEifÙk;k¡ ftuesa [kuu vf/kdkj] [kfut rsy] izkd`frd xSl vkSj ,sls gh xSj (2) mRikndh; lalk/kuksa ds vUos"k.k rFkk [kuu gsrq O;; 'kkfey gSaA okLrfod lEifÙk fodkl ij O;;A (3) i'kq lEifÙkA (4) LFkk;h lEifÙk;ksa dh igpku LFkk;h lEifÙk og (Identification of fixed assets)— lEifÙk gksrh gS tks oLrqvksa dk mRiknu djus rFkk lsok;sa iznku djus ds mís'; ls bl vk'k; ds lkFk j[kh tkrh gS rFkk tks O;olk; dh lk/kkj.k izfØ;k esa foØ; gsrq ugha j[kh tkrh gSaA lgk;d ;U=ksa rFkk lsok iznku djus okys ;U=ksa dks iw¡thd`r fd;k tkrk gS ;a= iqtksZa dk tc Hkh mi;ksx fd;k tkrk gS rc mUgsa ykHk gkfu ds fooj.k esa n'kkZ;k tkrk gSA fQj Hkh ;fn ;s - iqtsZ LFkk;h lEifÙk;ksa dh fdlh en ds lkFk esa mi;ksx fd, tkrs gSa rks ;g mfpr gks ldrk gS fd dqy ykxr dks ,d vof/k esa tks fd eq[; en ds mi;ksxh thou ls vf/kd ugha gksuk pkfg,] fdlh vk/kkjHkwr rjhds ls ck¡Vk tk,A ykxr ds ?kVd LFkk;h lEifÙk;ksa dk ldy iqLrdh; ewY; (Components of cost)— bldh ,sfrgkfld ykxr] ys[kk iqLrdksa rFkk foÙkh; fooj.kksa esa ,sfrgkfld ykxr ds fy, izfrLFkkfir vU; dksbZ jkf'k tc ;g lafpr gzkl yxkus ds ckn 'kq) jkf'k ds :i esa fn[kkbZ tkrh gS rc ;g 'kq) iqLrdh; ewY; dgykrk gSA LFkk;h lEifÙk en dh ykxr esa mldk Ø; ewY;] vk;kr 'kqYd rFkk vU; okil u feyus ;ksX; dj vkSj lEifÙk ds lEHkkfor iz;ksx ds fy, mudks pkyw n'kk esa ykus ds fy, izR;{k :i ls fd, x, [kpsZ lfEefyr fd, tkrs gSaA dksbZ O;kikfjd cV~Vk rFkk NwV izkIr gqvk gks rks Ø; ewY; fudkyrs le; ?kVk fn;k tkrk gSA LFkk;h lEifÙk ds vf/kxzg.k ;k fuekZ.k ds i'pkr~ mldh ykxr fofue; mrkj p<+ko] ewY; - lek;kstukvksa djksa esa ifjorZu ;k vU; leku dkj.kksa ls ifjofrZr gks ldrh gSA fdlh ifj;kstuk dks izkjEHk rFkk pkyw djus esa fd, x, [kpksZa dks ftlesa ijh{k.k tk¡p rFkk i;z kxs kRed ds [kpka Zs dks Hkh lfEefyr fd, tkrs gAaS lkekU;r% fuek.Z kh ykxr ds viRz;{k rRo it¡w hdr` gkrs s gAaS ;fn ifj;kts uk ds mRiknu vkjEHk djus dh frfFk rFkk okLrfod :i ls mRiknu djus dh frfFk esa vxj yEck vUrjky gksrk gS rks bl vof/k ds lHkh [kpsZ ykHk gkfu [kkrs esa izHkkfjr gksrs gSaA - © The Institute of Chartered Accountants of India