International Accounting Standards (IAS) Debit Note VS Credit Note Deferred Revenue and Expense

(16). IAS (International Accounting Standards)

-   wek¦e¨vcx µgcÖmvigvb evwY‡R¨i GB hy‡M wnmvei¶Y msµvš— Kvh©µ‡g GKB aviv Avbq‡bi j‡¶¨ 9wU DbœZ †`k wg‡j Avš—R©vwZK wnmvegvb KwgwU (International Accounting Standard Committee-IASC) MVb K‡i| GB bqwU †`k n‡jv : hy³ivóª, hy³ivR¨, KvbvWv, A‡÷ªwjqv, d«vÝ, Rvg©vwb, Rvcvb, †gw·‡Kv Ges †b`vij¨vÛm|

-   IASC-Gi D‡Ïk¨ wQj Avš—R©vwZK wnmvegvb cÖYqb Kiv, cÖKvk Kiv Ges wek¦e¨vcx Gi MÖnY‡hvM¨Zv e„w× Kiv| G KwgwU KZ…©K cÖKvwkZ wnmvegvb‡K Avš—R©vwZK wnmvegvb e‡j, hv IAS bv‡g cwiwPZ|

-   2001 mv‡ji Rvbyqvwi gv‡m IASC GKwU †evW© MVb K‡i, hvi bvg ÔInternational Accounting Standard Board (IASB)’. GB †evW© 2001 mv‡ji 1 GwcÖj †_‡K `vwqZ¡ MÖnY K‡i| IASB KZ…©K Bmy¨K…Z Standard ev gvb¸‡jv‡K  ÔInternational Financial Reporting Standard (IFRS)’ ejv nq|

-   G ch©š— me©‡gvU 41wU IAS Bmy¨ Kiv n‡q‡Q, hvi g‡a¨ 40wU Avš—R©vwZKfv‡e Rvbyqvwi-2001 ch©š— Kvh©Kix n‡q‡Q|

-   IAS-41 2003 mv‡ji 1 Rvbyqvwi †_‡K Avš—R©vwZKfv‡e Kvh©Kix n‡q‡Q| evsjv‡`‡k B‡Zvg‡a¨ 11wU wnmvegvb Kvh©Kix n‡q‡Q| 7wU wnmvegvb Kvh©Kix Kivi Rb¨ we‡ePbvq i‡q‡Q|

(17). ‡WweU †bvU I †µwWU †bvU

-   ‡Kvb wnmve‡K †WweU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K †WweU †bvU ejv nq| A_©vr Bank Charge avh©¨ K‡i MÖvn‡Ki wnmve Debit K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †WweU †bvU ev Debit Memorandum.

-   Abyiƒcfv‡e, ‡Kvb wnmve‡K †µwWU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K †µwWU †bvU ejv nq| A_©vr Bank Interest Charge K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †µwWU †bvU ev Credit Memorandum.

(18). wejw¤^Z Avq I LiP (Deferred Revenue and Expense)

-   eZ©gv‡b bM` Avq M„nxZ n‡q‡Q wKš‘ GB Avq cy‡ivcywi DcvwR©Z bq| A_©vr wKQz DcvwR©Z, wKQz Abycvw©R©Z| myZivs cÖvß †Kv‡bv Avq‡K cÖvwš—K eQ‡ii Avq wnmv‡e MY¨ bv K‡i cieZ©x K‡qK eQ‡ii Avq wnmv‡e MY¨ Kiv n‡j H cieZ©x eQi¸‡jvi Avq‡K wejw¤^Z Avq e‡j|

-   D`vniY¯^iƒc, wk¶vYexk †mjvgx cÖwZ eQi 2,000 UvKv wnmv‡e 5 eQ‡ii Rb¨ 10,000 UvKv MÖnY Kiv n‡j 1g erm‡i 2,000 UvKv bM` Avq Ges Aewkó 8,000 UvKv wejw¤^Z Avq|

-   GKBfv‡e, hLb †Kvb LiP †h eQ‡i Kiv nq H eQ‡ii wecix‡Z m¤ú~Y© LiP PvR© bv K‡i cieZ©x K‡qK eQ‡i PvR© Kiv nq, †m‡¶‡Î GB cieZ©x eQi¸‡jvi Li‡Pi mgwó‡K wejw¤^Z LiP ejv nq| †hgb- cÖv_wgK LiP|