Matching Principles Accrued vs Deferred Revenue Operating vs Financial Activities

(25). wgjKiY bxwZ (Matching Principles)

-   wgjKiY bxwZi A_© n‡jv Av‡qi mv‡_ e¨‡qi ms‡hvM mvab| G bxwZ Abyhvqx GKwU wbw`©ó wnmveKv‡ji g‡a¨ cÖvß I cÖvc¨ gybvdv RvZxq Avqmg~n n‡Z H wbw`©ó wnmveKv‡ii g‡a¨ cÖ`Ë I cÖ‡`q mKj gybvdv RvZxq LiPmg~n ev` w`‡q e¨emvwqK jvf ev ¶wZ wbY©q Kiv nq|

-   G bxwZ‡Z ïaygvÎ PjwZ wnmveKv‡ji cÖvß I cÖvc¨ gybvdv RvZxq Av‡qi mv‡_ D³ PjwZ wnmveKv‡ji cÖ`Ë I cÖ‡`q gybvdv RvZxq Li‡Pi ms‡hvM mvab Kiv nq| Hme Avq-e¨‡qi c~e©eZ©x wnmveKv‡ji ms‡hvMmvab n‡e bv|

-   G bxwZ Abyhvqx c~e©eZ©x †Kvb gybvdv RvZxq Avq PjwZ mv‡j cvIqv †M‡j Zv‡K PjwZ mv‡ji Avq wn‡m‡e we‡ePbv Kiv hv‡e bv| c¶vš—‡i, PjwZ mv‡j AwR©Z †Kvb gybvdv RvZxq Avq bM‡` bv cvIqv †M‡j Zv‡K PjwZ mv‡ji Avq wn‡m‡e we‡ePbv Ki‡Z n‡e|

-   GKBfv‡e PjwZ wnmveKv‡ji gybvdv RvZxq Li‡Pi g‡a¨ cieZ©x wnmveKv‡ji LiP Aš—f©y³ _vK‡j PjwZ wnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e bv| c¶vš—‡i, PjwZ wnmveKv‡ji gybvdv RvZxq LiP e‡Kqv _vK‡j Zv PjwZ wnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e|

-   myZivs wgjKiY bxwZi g~j e³e¨ n‡”Q, ÒGKwU wbw`©ó wnmveKv‡ji gybvdv RvZxq cÖvß I cÖvc¨ Avq n‡Z D³ mg‡qi gybvdv RvZxq cÖ`Ë ev cÖ‡`q LiP mgš^q K‡i cÖK…Z gybvdv wba©viY Ki‡Z n‡e|Ó

(26). AwR©Z ebvg wejw¤^Z ivR¯^ (Accrued vs Deferred Revenue)

   

AwR©Z ivR¯^ t ‡h ivR¯^ GKwU wnmveKv‡ji Rb¨ wba©viY Kiv hvq, Zv‡K AwR©Z ivR¯^ e‡j| G ivR¯^ bM` ev e‡Kqv DfqB n‡Z cv‡i|

  wejw¤^Z ivR¯^ t ‡h ivR¯^ K‡qK eQ‡ii Rb¨ GKKvjxb MÖnY Kiv n‡q‡Q Ges  ivR¯^ n‡Z cÖvwßi eQ‡ii ivR¯^ AvbycvwZK nv‡i Avq wn‡m‡e ‡`wL‡q Aewkó ivR¯^ cieZ©x wnmveKv‡ji Avq we‡ePbvi Rb¨ wejw¤^Z Kiv nq Zv‡K wejw¤^Z ivR¯^ e‡j| mvaviYZ Òwk¶vbexk †mjvgxÓ wejw¤^Z ivR¯^ Av‡qi GKwU DrK…ó D`vniY|

(27). cwiPvjb ebvg Avw_©K KvR (Operating vs Financial Activities)

 

  cwiPvjb Kvh©vejx t Kviev‡ii cÖavb ivR¯^ AR©bKvix Kvh©vejx‡K cwiPvjb Kvh©vejx ejv nq| IAS-7 Abymv‡i cwiPvjb Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t

(i).      bM‡` cY¨ I †mev µq;	(ii).      AvqKi cÖ`vb ev AvqKi †diZ;
(iii).      cY¨ ev †mevi mieivnKvix‡K bM` cÖ`vb;	(iv).      Kg©Pvix‡`i †mevi Rb¨ bM` cÖ`vb;
(v).      av‡i c‡Y¨i †µZvi KvQ †_‡K bM` cÖvwß;	(vi).      exgv †Kv¤úvbx‡K wcÖwgqvg cÖ`vb;
(vii).      iq¨vjwU, wdm, Kwgkb Ges Ab¨vb¨ Avq †_‡K bM` cÖvwß;	(viii).      Pzw³ Abyhvqx AwMÖg weµ‡qi wecix‡Z bM` MÖnY Ges AwMÖg µ‡qi wecix‡Z bM` cÖ`vb;
(ix).      exgv`vex †_‡K, evwl©K e„wË †_‡K Ges exgv †Kv¤úvwb †_‡K Ab¨vb¨ bM` myweav;

Avw_©K Kvh©vejx t  IAS-7 Abymv‡i Avw_©K Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t

(i).      ‡kqvi ev FYcÎ wewµ †_‡K cÖvß bM` A_©;	(ii).      Avw_©K jx‡Ri wKw¯— cÖ`vb;
(iii).      †kqvi AR©b ev cyYivq µq Kivi Rb¨ cÖ`Ë bM` A_©;	(iv).      FY, †bvU, eÛ, eÜKx FY Ges ¯^í I `xN© †gqv`x F‡Yi A_© MÖnY;