Accrual Accounting Manual tof/ Kffbf{ Nepal Public Sector

Accounting Standard (NPSAS) x?nfO{ cfwf/ dflgPsf] x'gk

' g]{ tyf
gu/kflnsfx?nfO{ Public Sector Entity ;/x dflgPsf] x'gfn] /
g]kfn ;/sf/n] ;d]t NPSAS nfu'ug{ @)^^ efb|df :jLs[lt hgfO{;s]sf]

cj:yfdf o;nfO{ gsfg{ gldNg] wf/0ff /fVg'eof] . To:t} pxfFn] ;j}

gu/kflnsfdf Ps}k6s nfu'ug{ g;Sg] cj:yfdf PILOT Project sf]
?kdf s'g} Ps b'O{ gu/kflnsfdf z'?cft ug'{ /fd|f] x'g] ljrf/ /fVg'
eof] . o;} kl/k|I] fdf pxfFn] xfn ljZjsf $) eGbf a9L d'ns
' df IPSAS
nfu' ePsf]n] l9nf] rf8f] xfdL klg To;af6 cnu x'g g;Sg] / o;
Manual n] o; lbzfdf hfg k| l /t ug] { wf/0ff /fVg' eof] .

k/LIff ljefu ;DaGwL

@)!! h"g dlxgfdf ;DkGg k/LIffsf] glthf k|sflzt

h'g @)!! df ;+:yfaf6 ;+rflnt rf6{8{ PsfpG6]G;L sf]if{ cGtu{t

laleGg txsf] clGtd k/LIffsf] glthf oxL ldlt @)^*)$#) sf
lbg k|sflzt ul/Psf] 5 . @)^*)@!* b]lv @)^*)@@^ ;Dd pQm
k/LIff ;~rfng ePsf] lyof] . @)!! h'g dlxgfsf] k/LIffdf ;fd]n
eO{ ptL0f{ x'g] txut ?kdf ljBfyL{sf] ;+Vof lgDg /x]sf] 5 .

lzIff ljefu ;DaGwL

ljBfyL{ ;DaGwL ;dfrf/
5fqj[lt ;DaGwL

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf, lzIff ljefun] cf=j @)^*^(sf]

nflu ebf} dlxgfdf 5fqa[ltsf nflu b/vf:t cfJxfg u/]sf]df
ljleGg txsf u/L s'n @!$ hgfn] b/vf:t k]; u/]sf 5g\ .
tyf PsfplG6 6]lSg;Log sf]if{df cWoog/t
ljBfyL{x?n] sf]if{sf] lznlznfdf clgjfo{ ug'kg]{ ;"rgf k|ljlwsf] tflndsf]
lgldQ lzIff ljefun] ;DalGwt ;a}af6 btf{ cfJxfg u/]sf] 5 .

CAP II, CAP III Level

k|sfzg ;DaGwdf

;+:yfn] CAP II ,CAP III Level tyf PsfplG6 6]lSg;Log sf]if{df cWoog/t
ljBfyL{x?sf] nflu cfjZos kg]{ k':ts Information Technology
Practical Training Material Model k|sfzgdf NofPsf] 5 .
To;}u/L, CAP I Level sf ljBfyL{x?nfO{ dWogh/ u/L h'g @)!!
sf] k|:tfljt pQ/sf] ;+ufnf] Suggested Answer lstfaL ?kdf
k|sfzgdf cfO{;s]sf] 5 eg] CAP II Level sf] k|sflzt x'g] tof/Ldf
/x]sf] 5 .

ljBfyL{ cfbfg k|bfg sfo{qmd

lzIff ljefun] ljBfyL{ cfbfg k|bfg sfo{qmd cGtu{t oxL h'nfO{ @#

b]lv @$, @)!! ;Dd CAP III Level df cWoog/t ljBfyL{x? dWo]
kfFr ljBfyL{x?nfO{ ef/tsf] gfuk'/df cfof]lht sfo{qmddf ;+:yfsf]
tkm{af6 efulng] cj;/ k|bfg uof] . pQm sfo{qmddf efulng] k|To]s
ljBfyL{n] cfcfkm\gf] sfo{kq k|:t't ug'{ ePsf] lyof] . Improving
Excellence theme /x]sf] pQm sfo{qmddf Shankar Thapa, Sujeep
Shrestha, Shikha Bagla, Sajani Aryal, Lalita Pyatha n] efu lng'
ePsf] lyof] .

s]/Lo/ sfpG;ln (Career Counselling)

g]kfn Rff6{8{ PsfpG6]G6\; ;+:yf, lzIff ljefun] Rff6{8{ PsfpG6]G;L

lzIffsf] dxTjsf] af/]df hfgsf/L k|bfg ug]{ p2]Zon] ldlt @)^* ciff9
@% ut]sf lbg zfvf sfo{no la/f6gu/sf] ;+of]hsTjdf la/f6gu/df
s]/Lo/ sfpG;ln sfo{qmdsf] cfof]hgf uof] .
pQm sfo{qmddf Rff6{8{ PsfpG6]G;L sf]if{ kZrft k|fKt ug{ ;lsg]
;+efJotf ;d]tsf] hfgsf/L k|bfg u/fO{Psf] lyof] . lzIff ljefun]
pkTosf tyf pkTosf aflx/ ;f]xL cg';f/sf sfo{qmdx? ;+rfng
ug]{ nIo cg'?k pQm sfo{qmd ;+rfng u/]sf] lyof] . ;/f]sf/jfnfx?sf]
pNn]Vo ;xeflutf /x]sf] pQm sfo{qmddf Rff6{8{ PsfpG6]G;L lzIffdf
ulx/f] ?lr b]vfPsf lyP .

g]kfn rf6{8{ PsfpG6]G6\; P]g, @)%#, g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL, @)^!
tyf cfrf/ ;+lxtfsf] clwgdf /xL kl/ifbn] u/]sf b]xfo jdf]lhdsf lg0f{ox? ;+:yfsf
;b:ox?n] clgjfo{ kfngf ug{ ;DalGwt ;a}sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt
ul/Psf] 5 .

Go"gtd n]vfk/LIf0f z'Ns / kfl/>lds ;DaGwdf

ljleGg ju{sf k]zfut k|df0fkq k|fKt ;b:ox?n] kl/ifbsf] lg0f{ofg';f/ k|To]s

n]vfk/LIf0fsf] Go"gtd z'Ns/kfl/>lds lgDg adf]lhd lng' kg]{5 .
!_ Pkm=l;=P ;b:ox?n] Go"gtd !%-kGw|_ xhf/ ?k}of .
@_ l;=P ;b:ox?n] Go"gtd !)-bz_ xhf/ ?k}of .
#_ v ju{sf btf{jfnf n]vfk/LIfs ;b:ox?n] Go"gtd !) -bz_ xhf/ ?k}of .
$_ u ju{ / 3 ju{sf btf{jfnf n]vfk/LIfs ;b:ox?n] Go"gtd %-kfFr_ xhf/
?k}of .
%_ g]kfn /fi6"as
}+ af6 dfGotf k|fKt a+s
} tyf ljQLo ;+:yf / jLdf ;ldltaf6 dfGotf
k|fKt jLdf sDkgLsf] n]vfk/LIf0fsf] Go"gtd z'Ns/kfl/>lds $) -rfnL;_ xhf/
?k}+of .
t/, jflif{s %-kfFr_ nfv eGbf sd sf/f]jf/ ePsf ;/sf/L k|fylds ljBfnox?sf]
xsdf tyf jflif{s @-b'O{_ nfv eGbf sd sf/f]jf/ ePsf ;fgfltgf ;xsf/L ;+:yf,
wfld{s ;+3 ;+:yf, ;fdflhs ;+3 ;+:yf, pkef]Qmf ;d"x, ljleGg lsl;dsf ;ldltx?,
6]8 o'gLog tyf k]zfut ;+3 ;+:yfx? tyf cGo o:t} ;+3 ;+:yfx?sf] xsdf
kl/ifbn] tf]ss
] f] Go"gtd n]vf k/LIf0f z'Ns nfu'xg' ] 5}g . t/ lagf s'g} kfl/>lds
eg] n]vfk/LIf0f ug'{x'+b}g .

n]vfk/LIf0f ug{ kfpg] xb /sd ;DaGwdf

;"rgf k|ljlwsf] tflnd

ljleGg txdf u/L hDdf #!* ljBfyL{x? ptL{0f ePsf 5g\ . h;dWo]
kmfO{gn Level df !) hgf, CAP III Level df @ hgf, CAPII tyf
O{G6/ldl8o6 Level df hDdf %& hgf / CAP I tyf kmfpG8];g
Level df hDdf @$( hgfn] k/LIff ptL{0f u/]sf 5g\ .

cGt/fli6o ;dfrf/
&#cf}+ ;fkmf P;]DAnL ldl6 ;DkGGf

@% h'nfO{ @)!!df kfls:tfgsf] s/frLdf cfof]lht &# cf}+ ;fkmf P;]DAnL

ldl6df ;+:yfsf] tkm{af6 ;ft ;b:oLo k|ltlglw d08nn] efu
lnof] . ;+:yfsf cWoIf l;P= ;'bz{g/fh kf08]sf] g]tT[ jdf uPsf] k|ltlglw
d08ndf ;+:yfsf pkfWoIf l;P= dw' lj/ kf08] e"tk"j{ cWoIf tyf
kfif{b l;P= ;'jf]ws'df/ s0f{ nufot kl/ifbsf cGo ;b:ox? l;P=
dx]z vgfn, cf/P= e'jg k|;fb cfrfo{, cf/P= s[i0f k|;fb kf}8n
] , cf/P=
;'/]z k|wfgsf] ;xeflutf /x]sf] lyof] .
To;}u/L @^ tyf @& h'nfO{ @)!! df cfof]lht ICAP sf] Golden
Jubilee sfo{qmddf ;d]t pQm 6f]nLn] ;xeflutf hgfPsf] lyof] .

k]zfut k|df0fkq k|fKt ;b:ox?nfO{ g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL -;+;f]wg

;lxt_, @)^! df lgDg adf]lhdsf] xb ;Dd n]vfk/LIf0f ug]{ ;Sg] clwsf/ k|bfg
u/]sf] 5 .
!_ k]zfut k|df0fkq gljs/0f cBfjlws ePsf l;=P tyf Pkm=l;=P ;b:ox?nfO{
hlt;'s} /sd ;Ddsf] .
@_ v ju{sf] k]zfut k|df0fkq gljs/0f cBfjlws ePsf cf/=P ;b:ox?nfO{
$) -rfln;_ s/f]8 ?k}of ;Ddsf] .
#_ u ju{sf] k]zfut k|df0fkq gljs/0f cBfjlws ePsf cf/=P ;b:ox?nfO{
!) -bz_ s/f]8 ?k}of ;Ddsf] .
$_ 3 ju{sf] k]zfut k|df0fkq gljs/0f cBfjlws ePsf cf/=P ;b:ox?nfO{ !
-Ps_ s/f]8 ?k}of ;Ddsf] .

clwstd n]vfk/LIf0f ug]{ kfpg] ;Ldf ;+Vof ;DaGwdf

k]zfut k|df0fkq k|fKt ;b:on] Ps cfly{s jif{df hDdf !)) -Ps ;o_ j6f dfq
n]vfk/LIf0f ug{ kfpg] 5g\ h;df klJns sDkgLsf] ;+Vof !% eGbf a9L x'g] 5}g .
;fem]bf/L kmd{sf k|To]s ;fem]bf/n] of] l;df ;+Vof ;Dd n]vfk/LIf0f ug{ kfpg]
5 . t/ pk/f]Qm l;df ;+Vofsf] u0fgf ubf{ jflif{s %-kfFr_ nfv eGbf sd sf/f]jf/
x'g] ;/sf/L k|fylds laBfnox? ;dfj]z ul/g] 5}g .

Ps JolQm Ps k]zf ;DaGwdf

ut @)^& kf}if @) ut]sf] g]kfn ;/sf/, cy{dGqfnosf] -df=dGqL:t/Lo_ lg0f{o

adf]lhd g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL @)^! df ;+zf]wg ePsf] 5 . pQm

;+zf]wg cg';f/ Ps JolQm Ps k]zfsf] lgod rf6{8{ PsfpG6]G6 ;b:ox?nfO{ ;f]xL

ldlt b]lv k"0f{ ?kdf nfu' eO{;lsPsf] 5 h;cg';f/ k"0f{sflng ;]jf/t rf6{8{ PsfpG6]G6
;b:ox?n] k]zfut k|df0fkq kfpg] 5}gg\ eg] kfO{ /x]sf rf6{8{ PsfpG6]G6 ;b:ox?sf]
k]zfut k|df0fkq :jtM :yug e};s]sf] 5 . btf{jfnf n]vfk/LIfs ;b:ox?sf] xsdf
eg] of] lgod ldlt @)&) >fj0f )! ut] b]lv dfq nfu" x'g]5 .
k"0f{sflng ;]jf/t ;b:osf] kl/efiff tyf o;sf] k|li6s/0f ;+:yfsf] j]a ;fO6df x]g{
;lsg]5 .

zfvfsf] n]vfk/LIf0f (Branch Audit) ;Dawdf

a}s
+ tyf ljQLo ;+:yfsf] s'g} zfvfn] pQm a}s
+ tyf laQLo ;+:yfdf hDdf ePsf] lgIf]k
jf C0f nufgLsf] b' O { k| l tzt jf ;f] eGbf a9L /sd ;+ s ng jf C0f
nufgL u/]sf] ePdf To:tf] zfvfsf] 5'} :jtGq n]vfk/LIf0f ug'{kg]{ 5 .
;b:ox?n] a}+s tyf ljQLo ;+:yfsf n]vfk/LIf0f ug]{ qmddf s'g} zfvfn] pQm a}+s
tyf laQLo ;+:yfdf hDdf ePsf] lgIf]k jf C0f nufgLsf] b'O{ k|ltzt jf ;f] eGbf
a9L /sd ;+sng jf C0f nufgL eP gePsf] olsg ug'{kg]{5
/ o:tf zfvfx?sf] :jtGq n]vfkl/If0f k|lta]bg k|fKt ug'{kg]{ 5 .
o;/L a}+s tyf lalQo ;+:yfsf] pk/f]Qm adf]lhdsf zfvfx?sf] :jtGq n]vfk/LIf0f
gePsf] ca:yfdf n]vfkl/Ifsn] cfkm\gf] n]vfk/LIf0f k|ltj]bgdf ==zfvfx?af6 k|fKt
ljj/0f eGg] jfSof+zsf] k5f8L :jtGq n]vfkl/If0f gul/Psf] ePtfklg=== ("The

returns received from branches of the Bank." to be followed by

"though the statements are independently not audited" ) eGg]
zAbfanL yk u/L Unqualified report hf/L ug{ ;Sg] 5g\ .

g]kfn n]vfdfg tyf n]vfk/LIf0fdfg nfu" ug]{ ;Dawdf

o; ;+:yfn] hf/L u/]sf] g]kfn n]vfdfg tyf g]kfn n]vfk/LIf0fdfgsf] k"0f{ ?kdf
kfngf ug'{ ;Dk"0f{ ;b:ox?sf] st{Jo xf] . ;b:ox?n] n]vfk/LIf0f ug]{ l;nl;nfdf
;Dk"0f{ n]vfk/LIf0fdfgx?nfO{ k"0f{tof kfngf ug'k{ b{5 eg] u|fxsn] ljlQo ljj/0f tof/
kfbf{ g]kfn n]vdfgsf] kl/kfngf u/] gu/]sf] ;d]t x]g'{ kb{5 . olb u|fxsn] ljlQo
ljj/0f tof/ kfbf{ g]kfn n]vfdfgsf] kl/kfngf u/]sf] 5}g eg] cfk\mgf] n]vfk/LIf0f
k|lta]bgdf :ki6 pNn]v ug'{ kb{5 .
g]kfndf a}+s tyf ljlQo ;+:yfx? tyf aLdf sDkgLx?n] cfk\mgf] cfosf] n]vf+sg
ubf{ Nepal Accounting Standard cg';f/ Accrual Basis df ug'{kg]{df
;DalGwt ;+:yfsf] lgodgsf/L lgsfosf] P]g, lgod tyf lgb]z{ g cg';f/ Cash Basis
df n]vf+sg ug]{ u/]sf] x'Fbf tL lgsfox?sf] n]vfk/LIf0f ul/ n]vfk/LIf0f k|ltj]bg
hf/L ubf{ g]kfn n]vfdfgsf] cfwf/df oyfy{ lrq0f ub{5 elg /fo k]z ug{ gldNg]
b]lvG5 . t;y{ o:tf] cj:yfdf k|:t't cfly{s ljj/0f g]kfn n]vfdfg cg';f/ tof/
kfl/Psf] 5 eGg] zAbfanLsf] cuf8L k|rlnt sfg'gsf clwgdf /xL nfu' ug{ ;lsg]
xb;Dd ("in accordance with Nepal Accounting Standards.." to be

followed by "so far as applicable in compliance with the prevailing

Laws..") eGg] zAbfanL yk u/L Unqualified report hf/L ug{ ;Sg] 5g\ .

;+:yfsf ;b:ox?n] pk/f]Qm Joj:yfx?sf] jlv{nfk s'g} sfo{ u/]df tyf sfo{ u/]sf]
ph"/L ;+:yfdf k|fKt ePdf g]kfn rf6{8{ PsfpG6]G6\; P]g, @)%#, g]kfn rf6{8{
PsfpG6] G 6\ ; lgodfjnL, @)^! tyf cfrf/ ;+ l xtf adf] l hd sfjf{ x L
x'g ;Sg] Joxf]/f ;DjlGwt ;a}sf] hfgsf/Lsf] nfuL ;"lrt ul/G5 .

k|fkssf] gfd / 7]ufgfM

l6s6

!*cf}+ sfkf sGkm/]G; tyf sfkf h]g/] n P;]DJnL ldl6,

ci6]lnof
^*,;]K6]Da/ @)!!df ci6]lnofsf] lj|;jgdf cfof]lht !*cf}+ CAPA
Conference df ;+:yfsf] tkm{af6 kfFr ;b:oLo k|ltlglw d08nn]
efu lnof] . ;+:yfsf pkfWoIf l;P= dw' lj/ kf08]sf] g]t[Tjdf uPsf]
k|ltlglw d08ndf kl/ifbsf lgjt{dfg cWoIf l;P= ;'lg/s'df/ 9'u+ n
] ,
k"j{ cWoIf l;P= ;'jf]ws'df/ s0f{, l;P= s[i0fk|;fb cfrfo{ tyf ;+:yfsf
sfo{sf/L lgb]{zs l;P= ljgok|sfz >]i7sf] ;xeflutf /x]sf] lyof] .
To;}u/L, (!), ;]K6]Da/ @)!!df cfof]lht CAPA General Assembly
Meeting df ;d] t pQm 6f] n Ln] ;xeflutf hgfPsf] lyof] .

g] k fn rf^{ * { PsfpG^] G ^\ ; ;+ : yfsf] va/kq

ICAN

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf ;b:ox?nfO{ ;"rgf

k|sfzs M ;Dkfbg ;ldlt

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NEPAL

(Established under the Nepal Chartered Accountants Act, 1997)

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km\ofS;M @%*%^*, Od]nM ican@ntc.net.np, j]a;fO6M www.ican.org.np

zfvfx? M lj/f6gu/, a'6jn, jL/u~h

jif{ 3, c+s 1
c;f]h 2068,

Sept. 2011

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

;b:o dxfg'efjx?,
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf]
!% cf}+ cWoIfsf] ?kdf cfkm'nfO{ k|:t't
ug{ kfpFbf ;fx|} uf}/jflGjt dx;';
ug{s
' f ;fy} cfkm' dfyL 7"nf] lhDd]jf/L
cfPsf] dx;'; u/]sf] 5' . dnfO{ o;
u/Ldfdo kbdf lglj{/f]w lgjf{lrt u/fpg'
ePsf]df ;Dk"0f{ kfif{bHo"x?nfO{ x[bo
b]lv wGojfb lbg rfxG5' . d]/f] o;
uxg lhDd]jf/L k"/f ug{ k"j{ cWoIfHo"x?,
pkfWoIfHo" , kfif{ b Ho" x ?, sd{ r f/Lx? Pj+ ;+ : yfsf ;Dk" 0 f{
;b:oHo"x?af6 k"0f{ ;xof]u k|fKt x'g] ljZjf; lnPsf] 5' .
Gf]kfn rf6{8{ PsfpG6]G6\; ;+:yf, g]kfndf n]vfJoj;fosf] ljsf;
ug],{ lgodg ug],{ n]vf Joj;foLsf] pQ/bfloTj, ;fdflhs dfGotf
tyf laZjf; clea[l4 ug],{ n]vfJoj;fonfO{ dof{lbt / ljZjfl;nf]
agfpg cGt/fli6o k|rng cg';f/ Ifdtf clea[[l4 u/fpg] h:tf
uxg Pj+ kljq p2]Zo lnO{ g]kfn rf6{8 PsfpG6]G6\; P]g @)%#
f/f ul7t Ps :jzfl;t ;+:yf xf] . P]gn] lglb{i6 ul/lbPsf]
pk/f]tm p2]Zo k|flKt ug'{ ;+:yfsf] k|dv
' st{Jo x'G5 . of] jif{ kfFrf}
kl/ifbsf] clGtd jif{ ePsf]n] o; cl3 z'? ul/Psf sfo{qmdnfO{
;d]t lg/Gt/tf lbg' d]/f] bfloTj 7fg]sf] 5' . ;+:yfsf] Pj+ cfkm\gf]
st{JonfO{ cfTd;fy ub}{ kl/ifb\sf] !%cf}+ cWoIfsf] x}l;otn] o;
jif{ s f] nflu lgDgfg' ; f/sf] of] h gf k| : t' t u/] s f] 5' .

!= ;b:ox?sf] Jofj;foLs Ifdtf clea[4L Pj+ cfr/0fsf

;DaGwdfM
;+:yfsf] ;b:ox? dWo] em08} ;f9] ;ft xhf/ btf{jfnf
n]vfk/LIfs ;b:o /x]sf] / ;f] dWo] krf; k|ltzt eGbf
a9L ;b:ox? sf7df08f} aflx/ /x]sf] a:t'l:ytLnfO{
Wofgdf /flv cgj/t Joj;flos lzIff sfo{qmdnfO{ a9L
eGbf a9L sf7df08f} aflx/ k'ofpg] . o;nfO{ a9L k|efjsf/L
agfpg Joj;flos ;+u7g, nufot cGo ;DalGwt kIfx?;Fu
;dGjo ug]{ . ljleGg ;+ul7t ;+:yfx?n] cfGtl/s Pj+
afx\o ?kdf ;+rfng ug]{ tflndx?nfO{ klg u'0f:t/ /
ljifoj:t'x?sf] cfwf/df ;+:yfsf] dfkb08 cg'?ksf] ;L=kL=O={
k|bfg ug]{ Joj:yf nfO{ lg/Gt/tf lbg] . o;sf nflu
tflnd ;+rfng ug]{ ;+:yfn] k"j{ :jLs[lt lng'kg]{ Joj:yfnfO{
;d]t lg/Gt/tf lbO{g]5 .
n sfo{s|ddf a9L eGbf a9L ;d;fdlos ljifoj:t' ;Dffj]z
u/L n]vf Aoj;foLsf] Ifdtf clej[l4 ug]{ .
n ;b:ox?sf] Ifdtf clea[l4 sfo{s|d cGtu{t btf{jfnf
n]vfk/LIfs ;b:ox?nfO{ nlIft u/L ;+rfng ub}{ cfO/lxPsf]
Practical Training Program nfO{ lg/Gt/tf lbOg] 5 .
n ;+:yfsf] zfvf sfof{no /x]sf] :yfgdf ;s];Dd :yfgLo
>f]t JolQmx?sf] kl/rfng u/L Structured Training Program
o; jif{ slDtdf Ps Ps k6s ;+ r fng ul/g] 5 .
n ;+:yfsf ;b:ox?nfO{ cGt/f{li6o k|rng ;d]t hfgsf/L
u/fpg] p2]Zon] ef/t nufot cGo b]zaf6 Resource
Person af]nfO{ g]kfndf Seminar, Workshop ;+rfng
ul/g]5 .
n

k[i7 @ df qmdz====

;ky u|x0f ;df/f]x ;DkGg

sfo{jfxs dxfn]vf k/LIfs >L v]dk|;fb bfxfnHo" gj lgo'Qm cWoIf l;P= ;'bz{g/fh kf08]nfO{
kb tyf uf]kgLotfsf] zky u|x0f u/fpg' x+'b} .

kfFrf} kl/ifbsf] t]>f] sfo{sfnsf lgldQ gjlgjf{lrt cWoIf l;P=

;'bz{g/fh kf08]nfO{ @)^*)$)^ ut]sf lbg Ps ;df/f]xsf aLr
k|dv
' cltly sfo{jfxs dxfn]vfk/LIfs >L v]dk|;fb bfxfnHo"n] kb
tyf uf]kgLotfsf] zky u/fpg' eof] . kfFrf}+ kl/ifbsf] bf]>f] sfo{sfndf
pkfWoIfsf] e"ldsf lgjf{x ug'{ePsf l;=P= kf08] o;} kl/ifbsf] t]>f]
sfo{sfnsf] lgldQ lglj{/f]w cWoIf kbdf lgjf{lrt x'g'ePsf] lyof] .
l;P= ;'bz{g/fh kf08] ;+:yfsf] !%cf}+ cWoIfsf] ?kdf lgjf{lrt
x'g'ePsf] xf] .
pQm cj;/df kfFrf} kl/ifbsf] t]>f] sfo{sfnsf lgldQ gj lgjf{lrt
pkfWoIf l;P= dw' lj/ kf08]nfO{ ;+:yfsf cWoIf l;P= ;'bz{g/fh
kf08]n] ;f]xL ;df/f]xdf kb tyf uf]kgLotfsf] zky u/fpg' ePsf]
lyof] .
;ky u|x0f ;df/f]xdf tTsflng cWoIf l;P= ;'lg/s'df/ 9'+u]nn]
cfkm\gf] Ps aif]{ sfo{sfndf ePsf sfo{x?sf] lj:t[t hfgsf/L u/fpFb}
gjlgo'Qm cWoIf tyf pkfWoIfnfO{ awfO{ lbg' ePsf] lyof] eg] ;f]xL
cj;/df kfFrf} kl/ifbsf] t]>f] sfo{sfnsf] lgldQ cWoIfsf] sfo{ef/
l;P= ;'bz{g/fh kf08]nfO{ x:tfGt/0f ug'{ePsf] lyof] .
gj lgjf{lrt cWoIf l;P= ;'bz{g/fh kf08]n] cfkm"nfO{ lglj{/f]w lgjf{lrt
u/fpg'xg' ] kfif{bHo"x?nfO{ wGojfb lbg'xb'+ } cfkm\gf] sfo{sfndf ;DkGg
ug]{ sfo{qmdsf af/]df hfgsf/L u/fpg' ePsf] lyof] . pQm cj;/df
pxfFn] k"j{ cWoIfHo"x? nufot kfif{bHo"x?, ;ldlt ;b:ox?, ;:yfsf
sd{rf/Lx? tyf ;+:yfsf ;b:ox?af6 k"0f{ ;xof]u k|fKtx'g] ljZjf;
lnb}+ o; jif{ kfFrf} kl/ifbsf] clGtd jif{ ePsf]n] o; cl3 z'?
ul/Psf sfo{qmdnfO{ ;d]t k"0f{ ug'k{ g]{ bfloTj cfkm\gf] sfwdf cfPsf]
egfO{ /fVg' ePsf] lyof] .

pTs[i6 ljQLo k|ltj]bg k'/:sf/sf] 3f]if0ff

sfo{jfxs dxfn]vfk/LIfs >L v]dk|;fb bfxfnHo" pTs[i6 /fli6o ljQLo k|ltj]bg

k'/:sf/ k|bfg ug'{ x+'b} .

sf] k|fljlws ;xof]udf ;+:yfsf ;b:ox?nfO{ ISA

Course tyf ;b:o Pj+ n]vfJoj;fodf ?lr /fVg] JolQmsf]
nflu IFRS Certification Course ;+rfng ul/g]5 .
n Peer Review nfO{ rfn' jif{ b] l v qmlds ?kdf nfu'
u/fpg] . To;sf] nflu Peer Reviewer nfO{ cfjZos Training
n ICAI

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n
n

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k|bfg ul/g]5 .
;b:ox?sf] Jofj;flos ;Df:of ;Daf]wg ug{ ACAN, AuDAN
h:tf Jofj;flos ;+u7gx? ;Fu lg/Gt/ ;dGjo ul/g]5 .
rf6{8{ Psfp6]G6 ;b:odf Ps JolQm Ps k];f nfu' eO;s]sf]
/ /lhi68{ cl86/ ;b:ox?sf] xsdf @)&) b]vL nfu' x'g]
x'Fbf ;b:ox?nfO{ o; tkm{ cf}krf/Ls cgf}krf/Ls ?kdf
;hu u/fO{g] 5 .
;b:o ;]jfsf] nflu If]qut cfwf/df ;b:otf gjLs/0f ug{
8f]/ v6fpg] / ;f] ;DaGwdf cu|Ld hfgsf/Lsf] Joa:yf ;d]t
lbO{g] 5 .
;b:otf gjLs/0f Electronically ug{ ;lsg] ;DefJotf
cWoog ul/g] 5 .
;b:ox?df /x]sf Joj;flos lh1f;f ;dfwfg ug{ ICAN
df To:tf lh1f;fx? E-mail dfkm{t ;d]t lng] Joj:yf
ldnfO{g] 5 .
cfos/ P]g, d'= c= s/ P]g, g]kfn rf6{8{ PsfpG6]G6\; P]g
h:tf P]g tyf lgodfjnLdf ePsf] ;+;f]wgx? ;+:yfsf]
;b:osf] hfgsf/Lsf] nflu ;+:yfsf] Website df /fVg]
Joj:yf ldnfO{g] 5 .
cGt/f{li6o n]vfdfg, n]vfk/LIf0fdf, Code of Ethics h:tf
;Gbe{ ;fdfu|Lx? ;+:yfsf] Website df /fVg] Joj:yf
ldnfO{g] 5 .
;+:yfsf ;b:ox?n] Jofj;flos cfr/0f kl/kfngf u/] gu/]sf]
cg'udg ug{ Pj+ ;b:ox?nfO{ cfkm\gf] bfloTj tkm{ hfu?s
agfpg] p2]ion] Monitoring Committee nfO{ a9L eGbf a9L
k|efasf/L agfO{g] 5 .
;+:yfsf] ;b:o lj?4 k|fKt ph'/Lsf] ;+:yfsf] sfof{noaf6
k|f/lDes 5fgljg ug{] / o:tf ph'/LnfO{ ;dodfg} lg/fs/0f
ug{ yk k|of; ul/g] 5 .
ljleGg lgsfox?af6 k|fKt Jofj;flostf ;DaGwL ;'emfjx?
;b:ox?nfO{ oyf ;dodf hfgsf/L u/fO{g] 5 .
;+:yfsf] ;b:on] kl/kfng ug'{ kg]{ Code of Ethics sf]
Hand Book tof/ ePsf] / ;f]nfO{ cfjZostf cg';f/
kl/dfh{g Pj+ g]kfnLdf ;d]t cg'jfb u/L ;b:ox?sf] kx+r' df
/flvg] 5 .

@= Joj;flos lzIff
n

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;+:yfsf] p2]Zodf n]vfJoj;fonfO{ dof{lbt / ljZjfl;nf]

agfpg n]vfJoj;foLsf] btf{, of]Uotf tyf k/LIff k|0ffnLnfO{
cGt/f{li6o dfGotf / k|rng cg';f/ ljsf; ug'{ /x]sf]n]
;f] sfo{nfO{ k|fyldstfdf /flvg] 5 .
lzIffsf] u'0f:t/ a[l4 ug{ lzIff ;ldlt Pa+ lzIff ljefunfO{
yk lqmoflzn agfOg]5 .
lzIff ljefunfO{ k|fljlws ?kn] ;Ifd agfpg], ICAI tyf cGo
Professional Body ;Fu ;dGjo /flv lzIff ljefunfO{ cem
a9L k|efjsf/L jgfOg] 5 .
;+:yfsf ljleGg txsf] kf7\oqmd lgoldt ?kdf k'g/fjnf]sg
ug]{ / kf7\oqmd tof/ kfbf{ IFAC sf] cGt/f{li6o lzIffdfg
af]8{f/f hf/L ul/Psf] Standard Pj+ cGo cGt/f{li6o
dfkb08nfO{ ;d]t cfwf/ dflgg] 5 .
n]vfJoj;fonfO{ yk ?lrs/ agfpg] Pj+ o; Joj;fo;Fu
;DalGwt hgzlQm tof/ ug{ rf6{8{ PsfpG6]G;L sf]if{tkm{
cfslif{t ug{ Entry Level sf] kf7\oqmd Pj+ k/LIff k|0ffnLnfO{
;/nLs/0f ug]{tkm{ gLltut Joj:yfx? ul/g] 5 .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

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l;= P= lzIffsf ljleGg txsf] kf7\o ;fdfu|L (Study Material)

o; jif{ k"0f{ ?kn] tof/ u/L ljBfyL{nfO{ pknAw u/fO{g] 5 .
ljBfyL{x?sf] k/LIffdf b]lvPsf] glthf cWoog u/L sdhf]/
kIfnfO{ Correction ug{ ;DalGwt kIfx?;F u ;dGjo
ul/g] 5 .
;+:yfsf] IT Lab Pj+ ;+:yfn] Quality Assessment u/L 5gf}6
ul/Psf] Training Institute dfkm{t clgjfo{ IT Practical Training
;+rfng ug]{ / lgoldt ?kdf u'0f:t/ cg'udg ul/g] 5 .
ljBfyL{x?df b]lvPsf sdL sdhf]/L lg/fs/0f ug{ lgoldt
?kn] o:tf Institute ;Fu cGt/lqmof ul/g] 5 .
lgoldt ?kdf kl/dfh{g ug{k' g]{ ljifox? k|ToIf s/ (Direct
Taxes), ck|ToIf s/ (Indirect Taxes) / sfg"g (Laws) nfO{
lgoldt ?kdf ;fdlos kl/dfh{g ul/g] 5 .
ljBfyL{x?sf] z}lIfs u'0f:t/ j[4L ug{sf] nflu Revision Test
Papers Pj+ Suggested Answers ;dod} lgoldt ?kdf
k|sflzt ug]{ Pa+ ltgsf] u'0f:t/ cg'udg ug]{ tkm{ yk kxn
ul/g]5 .
k|To]s txsf ljBfyL{x?nfO{ tof/L sIff (Crash Course)
lgoldt ?kdf ;+rfng ug]{ / o:tf sIff k/LIff z'? x'ge' Gbf
Ps dlxgf cl3 g} ;DkGg ug]{ Joj:yf ldnfOg] 5 .
u/La tyf h]x]Gbf/ ljBfyL{sf] nflu 5fqj[lQsf] Joj:yfnfO{
lg/Gt/tf lbOg]5 . o;sf] nflu ;xof]u ul//xg'ePsf ;+:yfsf
;b:o dxfg'efjx? Pj+ cGo JolQm tyf lgsfo;Fu lg/Gt/
;xsfo{ ul/g] Pj+ o;sf] bfo/f a9fpg yk kxn ul/g] 5 .
;+:yfn] ljleGg sf]lr ;]G6/x?nfO{ ;DaGwg k|bfg ul//x]sf]
/ tL ;]G6/x?n] ;+:yfn] tf]s]sf] dfkb08 k"/f u/]gu/]sf]
Pj+ u'0f:t/Lo lzIff k|bfg u/] gu/]sf] ;DaGwdf lg/Gt/
cg'udg ul/g]5 . ;fy} ;+:yfn] tf]s]sf] dfkb08 k"/f u/L
cfj]bg u/]df yk ;]G6/x?nfO{ ;DaGwg k|bfg ul/g] 5 .
GMCS tflndsf] ;DaGwdf ICAI af6 k|fljlws ;xof]u k|fKt
u/L tflnd ;+rfng ;DaGwL sfo{ Joj:yf to ul/g] 5 .
;+:yfsf] k':tsfnodf kof{Kt cWoog ;fdu|L (Resource
Material) sf] Joj:yf ul/g] 5 .
ljleGg txsf ljleGg ljifox?sf] k|Zgkq agfpg], 5gf]6 ug],{
pQ/k'l:tsf k/LIf0f ug]{ Pj+ k/LIff;Fu ;DalGwt sfo{ cGo
sfo{ ug{ z}lIfs of]Uotf Pj+ k/LIff;DaGwL sfo{sf] cg'ejsf]
cfwf/df ljifocg';f/ 5'f5'} ;"rL (Roster) tof/ ug]{
Joj:yfnfO{ ;'b9[ u/L lg/Gt/tf lbO{g] 5 . o;/L ;"rL tof/
ubf{ lzIff ljefuaf6 ;+rfng ul/g] xn 6]i6 Pj+ kf]i6n 6]i6df
cg'ej k|fKt ;|ft] JolQmx? klg qmdzM ;dfj]z ul/g] Joj:yf
ldnfOg] 5 .
k/LIffsf] gtLhfsf cfwf/df ljBfyL{x?sf] Performance
;'wf/ ug{sf lgldQ ;|ft] JolQmx?n] cf}N+ ofPsf sdLsdhf]/L
hfgsf/L u/fO{ cfjZos ;'wf/sf] df}sf lbg ;DalGwt kIf
;Fu sDtLdf jif{sf] b'O{ k6s cGt/lqmof sfo{qmd ;+rfng
ul/g] 5 .
;+:yfn] ;+rfng ug]{ k/LIffx?sf] :t/ dfGotfsf ;DaGwdf
:jb]zL ljZjljBfno ;Fu cfjZos 5nkmn ul/g]5 .
Accounting Technician sf] cWoog cWofkg Pj+
k|efjsf/Ltfsf ;DaGwdf lgoldt ?kdf cg'udg ul/g] 5 .

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$= lgodgsf/L Pj+ cGo ;DalGwt lgsfox? ;Fusf] ;DaGw

n

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;+:yf n]vfJoj;fosf] lgodg ug]{ lgsfo ePsf] / o;sf

nflu ljleGg lgodgsf/L Pj+ cGo ;+3 ;+:yfx?sf] ;xof]u
cfjZos ePsf] / ;+:yfsf] e"ldsf ;d]t :ki6 kfg{ Pj+ ;+:yf
tyf ;+:yfsf]] ;b:o k|lt To:tf lgsfosf] wf/0ff :ki6 kfg{
tL ;+:yf;+u yk kxn ul/g]5 .
n]vfk/LIfs;Fu lgodgsf/L lgsfo Pj+ cGo ;DalGwt kIfsf]
ck]Iff Pj+ ;f] ;DjGwdf n]vfk/LIfssf] bfloTj Pj+ e"ldsf
h:tf ljifodf lgoldt ?kn] ax;, workshop/Seminar tyf
kqklqsf dfkm{t :ki6 ug]{ .
lgodgsf/L lgsfoaf6 k|fKt ph'/LnfO{ k|fyfldstf lbO{
5fgljgnfO{ ;dodfg} 6'uf] nufpg] / 6'lg] qmddf /x]sf]
ph'/Lx?sf] sfof{Gjogsf] cj:yf ;do ;dodf hfgsf/L
u/fpg] .
;fdloscfjlws ?kdf g]kfn /fi6 a}+s, dxfn]vfk/LIfssf]
sfof{no, aLdf ;ldlt, lwtf]kq af]8,{ cfGtl/s /fh:j ljefu,
;xsf/L ljefu, n]vfdfg tyf n]vfk/LIf0fdfg af8{ cflb;+u
cGt/lqmof tyf ;+o'Qm sfo{qmd cflbsf] jftfj/0f tof/
ug]{tk{m kxn ul/g] 5 .
;+:yfn] cl3 ;f/]sf] zfvf n]vfk/LIf0f (Branch Audit) sf]
cjwf/0ffnfO{ d"t{ ?k lbg g]kfn /fi6 a}+s, aLdf ;ldlt,
g]kfn lwtf]kq af]8{h:tf lgodgsf/L lgsfosf] ;xsfo{sf]
nflu kxn ul/g] 5 .
g]kfn pBf]u jfl0fHo dxf;+3, g]kfn pBf]u kl/;+3, g]kfn
r]Da/ ckm sdz{, g]kfn a}+s;{ ;+3, ljsf; a}+s ;+3, ljQ
sDkgL ;+3 cflb;Fu klg ;xsfo{sf] cj;/ l;h{gf ug{ kxn
ul/g] 5 .

%= n]vfdfg tyf n]vfkl/If0fdfgsf] k/Lkfngf Pj+ cGt/f{li6o

n]vfdfgsf] sfof{Gjog
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;+:yfsf ;b:ox?nfO{ lgoldt?kdf n]vfdfg Pj+ n]vfk/LIf0fdfgsf

;DjGwdf hfgsf/L Pj+ lzIff k|bfg ug]{ .
n]vfdfg nfu' ug{ NRB, SEBON, Insurance Board, FNCCI,
CNI, Nepal Chamber of Commerce h:tf lgsfo;Fu
lgoldt ?kdf cGt/lqmof ug]{ .
g]kfnn] ;g\ @)!@ h'nfO{ b]lv qmdzM IFRS nfu' ug]{ IFAC

k|ltj]bg k'/:sf/ k|bfg ug'{ePsf] lyof] .

pQm cj;/df k'/:sf/ ljhoLx?sf] tkm{af6 cf]l/PG6n xf]6]n ln=sf
d]glh 8fO{/]S6/ >L lj=s]= >]i7n] cfkm\gf] wf/0ff /fVg'ePsf] lyof] .
/fli6o ?kdf pTs[i6 7xl/Psf ljQLo k|ltj]bgx?nfO{ blIf0f
PlzofnL n]vfJoj;foL dx;+3 (South Asian Federation of
Accountants, SAFA) sf] norms cg';f/ g]kfnsf] tkm{af6 blIf0f
PlzofnL n]vfJoj;foL dx;+3 -;fkmf_df k|lt:kwf{sf] lgldQ k7fpg]
ul/G5 .

;Fu u/]sf] k|lta4tfsf] sfof{Gjogsf] nflu n]vfdfg af]8{ ;Fu

;dGjo u/L Pp6f Task Force agfO{ cufl8 a9fO{g] 5 .
IFRS tflnd ;+rfng ubf{ ljleGg ;+3;+:yfx?df sfo{/t
n]vfJoj;foLx? Pj+ n]vfk/LIf0f tyf k/fdz{ ;]jfdf ;]jf/t
n]vfJoj;foLx?nfO{ 5'f5'} tflndsf] Joj:yf ul/g] 5 .
;fy} o; k|sf/sf tflndx? ;Dej eP;Dd If]qLo :t/df klg
;+rfng ul/g] 5 .
IFRS sf] ;dod} sfof{Gjogsf] nflu r]tgfd"ns sfo{qmd
(Awareness Programme) sf] ?kdf g]kfn pBf]u jfl0fHo
dxf;+3, g]kfn pBf]u kl/;+3, g]kfn r]Da/ ckm sdz{, g]kfn
a}s
+ ;{ ;+3, g]kfn ljsf; a}s
+ ;+3, ljQ sDkgL ;+3 cflb;Fu
klg cGt/lqmof sfo{qmd cfof]hgf ul/g] 5 .

sd{rf/L;Fu e]63f6 sfo{qmd

oxL ldlt @)^*)$)^ ut] ;+:yfsf tTsflng cWoIf l;P= ;'lg/s'df/

9'+u]nn] ;+:yfsf sd{rf/Lx?;+u al; cfkm\gf] Ps aif]{ sfo{sfndf
ePsf sfo{x?sf] hfgsf/L k|bfg ug's
{ f ;fy} sd{rf/Lx?n] p7fPsf
lh1f;fx?sf] hjfkm lbg'ePsf] lyof] . ;f]xL cj;/df pxf+n] ;+:yfsf
sd{rf/Lxaf6 k"0f{ ;xof]u k|fKt ePsf] ljrf/ JoQm ug'e{ O{ sd{rf/Lx?nfO{
wGojfb ;d]t lbg'ePsf] lyof] . eljiodf klg cfkm"n] ;+:yfsf] lxtsf]
lgldQ sfo{ ul//xg] cfZjf;g ;d]t sd{rf/L dfem JoQm ug'{ePsf]
lyof] . pQm sfo{qmddf ;+:yfsf sfo{sf/L lgb]z
{ s nufot clwsf+z
sd{rf/Lx?sf] pkl:ylt /x]sf] lyof] .

^= cGt/f{li6o ;DaGw
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;+:yfsf] cGt/f{li6o 5lj clej[l4 ug{ IFAC, CAPA, SAFA

nufot cGt/f{li6o n]vfJoj;foL ;+:yfx?;Fu ;dGjo u/L
cGt/f{li6o ls|ofsnfkdf efu lng] Pa+ To:tf ;:+yfx?df
ICAN sf] cl:tTj Pj+ e" l dsf :ki6 kf/L g] k fnsf]
n]vfJoj;fosf] ljZj;gLotf a9fpg yk kxn ul/g] 5 .
SAARC If]qsf Accounting Bodies n] lng] rf6{8{ Psfp06]G;L
sf];{sf] Syllabus nfO{ Ps?ktf lbg] kxn ul/g] 5 .
ICAI nufot SAARC If] q sf Accounting Bodies sf]
Joj;flos k/LIffsf] dfGotf (Mutual Recognition) sf] nflu
k|of; ul/g] 5 .

;b:o ;]jf tyf Joj;flos ljsf; ;DaGwL ;dfrf/

;b:otf gjLs/0f ;DaGwdf

d]/f] sfo{sfn ;kmn agfpg Pj+ ;+:yfsf] u/Ldf a9fpg g]kfn ;/sf/,
dxfn]vfk/LIfssf] sfof{no, ljleGg lgods lgsfo, kfif{bHo"x?,
k"jc
{ WoIfHo"x?, ljleGg ;ldltsf ;b:ox?, n]vfdfg af]8,{ n]vfk/LIf0fdfg
af]8,{ Joa;flos ;+u7g, sfo{sf/L lgb]z
{ s nufot ;Dk"0f{ sd{rf/Lx?
Pj+ ;+:yfsf ;b:ox?sf] k"0f{ ;xof]u x'g] ck]Iff lnPsf] 5' . cGtdf,
glhs cfpFb} u/]sf] ljhofbzdL, lbkfjnL tyf 57 kj{ @)^* sf]
xflb{s d+undo z'esfdgf JoQm ug{ rfxG5' .

Refresher Course on Peer Review System ;DaGwdf

oxL ldlt @)^*)$@( ut] sf7df8f}d+ f ;+:yfaf6 cfdlGqt ;b:ox?sf]
nflu Pslbg] Peer Review System Refresher Course sf] cfof]hgf
'
uof] . of] sfo{zfnf, Practice Unit x?sf] Ifdtf clej[l4 ug]{ k|dv
p2]Zo /flv cfof]hgf ul/Psf] lyof] . o; sfo{qmddf n]vfk/LIf0f
ubf{ n]vf Joo;foLn] ckgfpg'kg]{ k|lqmof, of]hgf, 8s'd]G6];g tyf
;du| Peer Review System sf] af/]df ;b:ox?nfO{ k'gtf{huL
u/fO{Psf] lyof] .
pQm sfo{qmdsf] klxnf] r/0fdf l;P= tLy{/fh pkfWofon] Peer Review
sf] Concept tyf Processes sf] af/]df hfgsf/L u/fpg' ePsf]
lyof] eg] bf]>f] r/0fdf l;P= gGblszf]/ zdf{n] NSQC ! tyf NSA
@@) sf] af/]df hfgsf/L u/fpg' ePsf] lyof] . To;}u/L, t]>f] tyf
rf}yf] r/0fdf l;P= zlz ;Tofn tyf l;P= gGblszf]/ zdf{n] qmdzM
Peer Review Procedure tyf Peer Review Reporting System sf]
af/]df ;b:ox?nfO{ hfgsf/L u/fpg' ePsf] lyof] .
pQm sf]if{df kl/ifb, sldl6 / cl8l6 tyf PsfplG6 af]8{ sf ;fy}
cGo ;b:ox? u/L ## hgf ;b:ox?sf] ;xeflutf /x]sf] lyof] .

wGojfb

l;P= ;'bz{g /fh kf08]

cWoIf

;+:yfut ljsf; Pj+ gLlt lgdf{0fdf ;xof]u k'uf]; eGg] p2]Zon]

e"tk"j{ cWoIfx? /xg] ;Nnfxsf/ ;ldlt agfOg] / pQm
;ldlt ;Fu Issue sf cfwf/df jif{df sDtLdf b'O{ k6s
cGt/lqmof ul/g] 5 .
;+:yfsf] ejg lgdf{0f sfo{ z'? ePsf] / nIo cg';f/ ;DkGg
ug]{ tkm{ yk kxn ul/g] 5 .
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;b:ox? ;Fu cg'/f]w ul/Psf] / cy{ ;+s
+ ngsf] nflu ;b:o,
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cGt/lqmof sfo{qmd (Interaction Program)

oxL @)^* efb| % ut] xf]6n cGgk"0f{df blIf0f Pl;ofnL n]vfJoj;foL

dxf;+3-;fkmf_ sf] BPA Evaluation Criteria sf] af/]df hfgsf/L lbg]

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

Workshop on Issues on Tax ;DkGg

s/ ;DaGwL sfo{zfnf uf]i7Lsf] Ps emns

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:jfut ub}{ sfo{qmdsf] p2]Zosf] af/]df k|sfz kfg'{ePsf] lyof] .
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pkfWoIf tyf lgjt{dfg cWoIfn] hjfkm lbg' ePsf] lyof] . ljQLo
k|ltj]bg tof/ ug]{ sfo{df ;+nUg /x]sf ljleGg If]qsf s/La $) hgf
dxfg'efjx?sf] pkl:ylt /x]sf] pQm sfo{qmddf wGojfb tyf ;dfkg
dGtJo ;+:yfsf pkfWoIf l;P= dw' lj/ kf08]n] ug'{ePsf] lyof] .
;+:yfn] ;g @))# b]lv ljleGg ;+3 ;+:yfx?sf] sf/f]jf/x?df
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Report) dWo] pTs[i6 jflif{s k|ltj]bgnfO{ Best Presented Accounts
(BPA) Award n] ;Ddflgt ub}{ cfO{/x]sf] 5 . ;fy} ljleGg If]qaf6
k|fKt ljQLo k|ltj]bgx?sf] d"Nof+sgsf] nflu ;+:yfn] klg ;fkmfn]
tof/ u/]sf] d"Nof+sg dfkb08sf] cfwf/df d"Nof+sg ub}{ cfO{/x]sf]
5 .

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/x]sf] 5 .

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rfxG5' . o;sf nflu d, kfif{b tyf k"j{cWoIfHo"x? Pj+ ;+:yfsf]
sd{rf/Lsf] ;xof]usf] ;b}j ck]Iff ;d]t /fVb5' .

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n

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Joa:yf ul/g] 5 .
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Indicator ;d'lrt ljsf; u/L nfu' ul/g] 5 .
lgoldt ?kdf ;+:yfsf sd{rf/Lx?;Fu sd{rf/Lsf] a[lQ ljsf;,
Ifdtf clea[l4 nufot ;d;fdlos ljifodf cGt/lqmof ug]{ .

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tyf International Finance Corporation (IFC) sf] ;+oQ' m cfof]hgfdf
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:jfut dGtJoaf6 ug'{ ePsf] lyof] . tLg ;];gdf ;DkGg ePsf] pQm
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cGtdf ;+:yfsf pkfWoIf l;P= dw' lj/ kf08]n] sfo{qmdsf ;xefuLx?nfO{
wGojfb lbg'eO{ sfo{qmdsf] ;dfkg ug'{ ePsf] lyof] .

Accrual Accounting System

cGt/lqmof sfo{qmd

;DaGwL

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hd{ g cGt/fli6 o lgof] u (GIZ) sf] ;xof] u df tof/ kfl/Psf]
gu/kflnsfx?sf] Accrual Accounting System Manual (Draft) sf]
k|:t'lts/0f sfo{qmddf ;+:yfsf tkm{af6 k|fljlws lgb]{zs l;P=
k/dfgGb clwsf/Ln] efu lng'ePsf] lyof] . pQm sfo{qmddf pxfFn]