International Financial Reporting Standards (IFRS) Basel Accord Off Balance Sheet Items Cash Basis vs. Accrual Basis

(1).    AvB.Gd.Avi.Gm (IFRS-International Financial Reporting Standards)

-   IFRS Gi c~Y©iƒc n‡jv ÔInternational Financial Reporting StandardsÕ, hv International Accounting Standard Board (IASB) KZ…©K cÖYxZ|

-   IFRS n‡jv Avš—R©vwZK wnmveweÁv‡bi gvb`‡Ûi mgwó, †h¸‡jv GKwU cÖwZôvb‡K Zvi Avw_©K weeiYx‡Z wK wK ai‡bi Avw_©K †jb‡`b ev B‡f›U hy³ Ki‡Z n‡e †m m¤ú‡K© aviYv cÖ`vb K‡i|

-   IFRS Gi cÖavb D‡Ïk¨ n‡jv Avš—R©vwZK †¶‡Î cÖwZôvb¸‡jvi wnmvevqb‡K Zzjbvg~jKfv‡e mnRxKiY Kiv|

-   wbgœwjwLZ Abygv‡bi Dci IFRS cÖwZwôZ t

(i).      Pvjy Kvievi;

(ii).      w¯’wZkxj cwigvc GKK;

(iii).      w¯’i µq ¶gZvi GKK;

-   IFRS wbgœwjwLZ wZb ai‡bi GKvDw›Us g‡Wj‡K Aby‡gv`b `vb K‡i‡Q t

(i).      PjwZ wnmveweÁvb;

(ii).      bvwgK Avw_©K GK‡K Avw_©K g~jab i¶Yv‡e¶Y;

(iii).      ¯’vqx µq ¶gZvi GK‡K Avw_©K g~jab i¶Yv‡e¶Y;

-   Avw_©K cÖwZôvb KZ…©K cÖ¯‘ZK…Z Avw_©K weeiYx‡K Avš—R©vwZKfv‡e MÖnY‡hvM¨ Kivi Rb¨ 1973 m‡b Avš—R©vwZK wnmvegvb KwgwU (International Accounting Standard Committee-IASC) MVb Kiv nq|

-   G KwgwU Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ wKQz gvb ˆZix K‡i, †h gvb¸‡jv‡K Avš—R©vwZK wnmvegvb (International Accounting Standard-IAS) e‡j| IASC 2000 mvj ch©š— KvR K‡i Ges ‡ek wKQz IAS cÖYqb K‡i| cieZ©x‡Z 2001 mv‡j IAS cÖYq‡bi `vwqZ¡ c‡i International Accounting Standard Board (IASB)-Gi Dci Ges ZLb †_‡K IAS-‡K IFRS ejv nq|

-   evsjv‡`‡ki The Institute of Chartered Accountants of Bangladesh (ICAB) KZ…©K †h me IAS/IFRS G‡`‡ki Rb¨ MÖnY Kiv n‡q‡Q Zv‡K Bangladesh Accounting Standards (BAS) ev Bangladesh Financial Reporting Standards (BFRS) ejv nq|

-   eZ©gvb e¨emv‡q IFRS-Gi e¨env‡ii K‡qKwU †¶Î wb‡P D‡j­L Kiv n‡jv t

(i).      Avw_©K weeiYx Dc¯’vc‡bi †¶‡Î	t BAS-1/BFRS-1/IAS-1
(ii).      gRy` c‡Y¨i †¶‡Î	t BAS-2/BFRS-2/IAS-2
(iii).      bM` cÖevn weeiYxi †¶‡Î	t BAS-7/BFRS-7/IAS-7
(iv).      wbg©vY Pzw³i †¶‡Î	t BAS-11/BFRS-11/IAS-11
(v).      AvqK‡ii †¶‡Î	t BAS-12/BFRS-12/IAS-12

(2).    ev‡mj Pzw³ (Basel Accord)

-   e¨v‡mj-2 n‡jv †gvUv`v‡M Ggb e¨e¯’v †hLv‡b e¨vsK I Avw_©K cÖwZôv‡bi Kg©KvÊ cwiPvjbvq †h SuywK _v‡K Zv mnbxq gvÎvq ivL‡Z ch©vß bM` A_© ev g~ja‡bi †hvMvb wbwðZ Kiv|

-   G c×wZi AvIZvq e¨vs‡Ki cwiPvjbv SuywK I g~jab SuywK c„_Kfv‡e wba©vi‡Yi Dci ¸i“Z¡v‡ivc Kiv n‡q‡Q|

-   GLv‡b SuywK ej‡Z g~jZ FY SuywK, cwiPvjbv SzuwK Ges evRvi SuywK‡KB eySv‡bv nq|

-   B›Uvib¨vkbvj KwgwU Ad e¨vswKs mycviwfkb GB c×wZwU Abymi‡Yi Rb¨ mycvwik K‡i‡Q| Gi Av‡M Avwki `k‡K SuywK  n«v‡mi Rb¨ e¨v‡mj-1 e¨e¯’v cÖYxZ nq| e¨v‡mj-2 GiB DbœZZi ms¯‹iY|

(3).    Off Balance Sheet Items (AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n)

-   †Kvb cÖwZôv‡bi ‡h m¤ú` ev `vqmg~n H cÖwZôv‡bi Avw_©K weeiYxi DØ„Ëc‡Î (Balance Sheet) D‡j­L Kiv nq bv, Zv‡`i‡K AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n (Off Balance Sheet Items) ejv nq| GKwU mvaviY Off Balance Sheet Item-Gi D`vniY n‡jv ÔOperating LeaseÕ.

-   GB Dcv`vbmg~n UªvK Kiv KwVb Ges jyKv‡bv `vq wn‡m‡e _v‡K|

-   e¨vswKs †Kv¤úvwb AvBb-1991 Abyhvqx Ad e¨vjvÝ kxU AvB‡Ug¸‡jv n‡jv t

(i).      Bills for collector;

(ii).      Acceptance and Endorsement;

(4).    bM` bxwZ ebvg e‡Kqv bxwZ (Cash Basis vs. Accrual Basis)

-   e‡Kqv wfwËK wnmvei¶Y n‡jv Avq ev gybvdv wbY©‡qi Giƒc GKwU c×wZ †hLv‡b e¨emvwqK cY¨ mieivn A_ev †mev cÖ`v‡bi erm‡iB G‡`i wewbg‡q cÖvc¨ ev cÖvße¨ cY¨‡K  “Revenue Income” wn‡m‡e aiv nq| G †¶‡Î bM` UvKvi AvKv‡i D³ Revenue Avmj wKbv Zv we‡ePbv Kiv nq bv|

-   GKBfv‡e PjwZ wnmveKv‡j †h †Kvb evwn¨K m~Î n‡Z Drcbœ Z_v cÖvc¨ Avq‡K (bM` bv cvIqv m‡Ë¡I) PjwZ mv‡j wnmvefy³ Kiv nq Ges cvIqvi AwaKviwU‡K PjwZ mv‡jB m¤ú` wn‡m‡e wPwýZ Kiv nq|

-   Avevi, PjwZ wnmveKv‡j †Kvb ¯^xK…Z ivR¯^ Avq (†hgb weµq) Drcv`‡bi Rb¨ GKB mv‡j e¨wqZ (Incurred) LiP¸‡jv‡K PjwZ mv‡ji e¨q wn‡m‡e MY¨ Kiv nq| D³ LiP¸‡jv‡K cÖK…Zc‡¶ bM‡` cwi‡kva Kiv n‡jv wKbv Zv we‡ePbv Kiv nq bv| hw` D³ LiP Acwi‡kvwaZ _v‡K ZLb Zv‡K (e‡Kqv AskUzKz) GKw`‡K PjwZ mv‡ji e¨q Ges Ab¨w`‡K e¨emv‡qi `vq wn‡m‡e MY¨ Kiv nq|

-   wnmve kv‡¯¿i we‡ePbv g‡Z, †KejgvÎ e‡Kqv wfwˇZ wbY©xZ Kvievix djvdjB weï×, wbf©yj I hyw³m½Z n‡Z cv‡i| e‡Kqv wfwËK wnmvei¶Y cÖYvjx‡Z mgš^q Rv‡e`vi (Adjusting Entries) e¨envi Kiv nq wnmve‡K Up-to-Date ivLvi Rb¨|

-   evwYwR¨K we‡k¦ e‡Kqv wfwËK wnmvei¶Y cÖYvjx cÖPwjZ weavq e‡Kqv wfwËK wnmvei¶Y cÖYvjx ÔevwYwR¨K wnmvei¶Y cÖYvjxÕ bv‡g me©vwaK cwiwPZ|

-   c¶vš—‡i, bM`vb wfwËK wnmvei¶Y cÖYvjx GKwU wbw`©ó wnmveKv‡j bM` Qvov Ab¨vb¨ AwR©Z Avq wjwce× K‡i bv| Abyiƒcfv‡e, Li‡Pi †¶‡Î AwR©Z Av‡qi wecix‡Z mKj LiPI wjwce× K‡i bv| ZvB GB cÖYvjx‡Z weï× ev mwVK Financial Statement ˆZwi Kiv hvq bv| ZvQvov bM`vb wfwËK wnmvei¶Y cÖYvjx me©RbMÖvn¨ wnmvei¶Y bxwZI (GAAP) AbymiY K‡i bv|

-   myZivs ejv hvq †h, e‡Kqv wfwËK Avw_©K weeiYx bM`vb wfwËK Avw_©K weeiYxi Zzjbvq AwaK Z_¨ mieivn K‡i|