.sKqïlrK m%;sm;a;s" .

sKQïlrK weia;fïka;= fjkia ùï iy jerÈ

LKAS 08 – Accounting policies, Changes in accounting estimates and Errors

uQ,H jd¾;dlrKfhaÈ jHdmdr úiska úúO .sKqïlrK m%;sm;a;s Ndú;d lrkq ,efí' wdh;khla tl yd
iudk ;;ajfha .kqfokq yd isÈëka jd¾;dlrKh ioyd Ndú;d lrk .sKqïlrK m%;sm;a;s ix.; f,i $
taldldÍ f,i Ndú;d l, hq;=h' wdh;akhla f;dard .kq ,nk .sKqïlrK m%;sm;a;s iïnkaê; .sKqïlrK
m%ñ; mdolj f;dard.; yels úfgl wod< m%ñ;sfha ks¾foaYs; l%u m%;sm;a;s jYfhka f;dard .; hq;=h'
.sKqïlrK m%ñ;shlska ks¾foaYs; m%;sm;a;shla fkdue;s úfgl l<uKdlrKh úiska fhda.H .sKqïlrK
m%;sm;a;shla ;SrKh l, hq;=h' f;drd.kq ,nka m%;sm;a;s fjkia lsÍugo jHdmdrhlg yelshdj we;'
tjeks fjkia lsÍula isÿ l, hq;= wjia;d iyd ta fjkqfjka .sKqïlrKh l< hq;= wdldrh yd ta ms<ns oj
l, hq;= wkdjrKhka iunkaOfhka fuu m%ñ;h ;=<ska u. fmkaùula isÿ lrkq ,efí' tfukau jHdmdrhla
úiska .sKqïlrK l%shdj,sh ;=<È úúO weia;fïka;= Ndú;d lrkq ,nk w;r tjeks weia;fïka;= o we;eï
wjia:d j,È fjkia ùï j,g Ndckh úh yelsh' fujeks wjia:jka yS§ o lghq;= l, hq;= wdldrh fuu
m%ñ;h u.ska u. fmkajkq ,efí
úIh m:h

fuu m%ñ;fhka my; oe ms<n

s oj wod, fõ'

1. .sKqïlrK m%;sm;a;s f;dard .ekSu yd Ndú;h

2. .sKqïlrK m%;sm;a;s j, fjkia ùï iy .sKqïlrK weia;fïka;= j, fjkia ùï .sKqïlrKh
3. fmr ld,Éfþo j, jerÈ ksjerÈ lsÍï .sKqï.; lsÍu

.sKqïlrK m%;sm;a;s

wdh;khla uQ,H m%ldYk ilia lsÍfïÈ yd bÈßm;a lsÍfïÈ Ndú;d lrk ksYaÑ; uQ,O¾u" mokï"
iïm%odhka" Í;ska yd mßphka .sKqïlrK m%;sm;a;s f,i yeÈkafõ'

WodyrK ( whNdrh yÿkd.ekSu

l,anÿ
f;d.

.sKqïlrK m%;sm;a;s f;dar .ekSu

.kqfokq yd isoë
a ka iïnkaOj .sKqïlrK m%ñ;hla ksYaÑ;ju wod, jkafka kï tu m%ñ;h wkq.ukh
lrñka jHdmdrhla wkq.ukh l, hq;= .sKqïlrK m%;sm;a;sh ;SrKh l< hq;=h

tfy;a ksYaÑ; .sKqïlrK m%ñ;hla fkdue;s úgl l<uKdlrKfha úksYaph u; my; ioyka lreKq
imqrd,k .sKqïlrK m%;sm;a;shla wkq.ukh l< yelsh'

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 .sKqïlrK m%;sm;a;s fjkia ùu

jHdmdrhla úiska wkq.ukh lrkq ,nk .sKqïlrK m%ñ; taldldÍ f,i Ndú;d l, hq;= nj taldldÍNj
fyj;a ix.;;d ixl,amfhka lshfõ' tfy;a fuu m%ñ;hg wkqj jHdmdr wdh;khlg my; wjia:djkayS
.sKqïlrK m%;sm;a;s fjkia l, yelsh'
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.sKqïlrK m%;sm;a;sj, fjkiaùï .sKqï.; lsÍu

m%ñ;hla m%:u jrg l%shd;aul ùfï m%;sM,hla f,i .sKqïlrK m%;sm;a;shla fjkiaùu iunkaOj wod,
m%ñ;fha ksYaÑ; úêúOdk fõ kï" .sKqïlrK m%;sm;a;shla fjkia ùu ta wkqj .sKqï.; l< hq;=h'

tf,i úêúOdk fkdue;s úgl yd l<uKdlrKh úiska iafjÉPdfjka isÿ lrk .sKqïlrK m%;sm;a;shl
fjkia ùula w;S;fha isg n,mj;ajk wdldrhg .sKqï.; l< hq;=h' fuf,i kj .sKqïlrK m%;sm;a;sh
w;S;fha§;a wkq.ukh l<d fia Wml,amkh fldg wjYH .e,mSï lrk w;r" th w;S;Hdkqfhda.s jHjydrh
f,i yÿkd.kshs'

.sKqïlrK m%;sm;a;sj, fjkiaùï .sKqï.; lsÍu

.sKqï m%ñ;hla m%:u jrg l%shd;aul ùfï l<uKdlrKh úiska iafjÉPdfjka isÿ lrk
m%;sM,hla f,i .sKqïlrK m%;sm;a;shla .sKqïlrK m%;sm;a;shl fjkia lrkafka kï"
fjkia lsÍu lrkafka kï"

wod, m%ñ;fha ksYaÑ; úêúOdk fõ kï"

.sKqïlrK m%;sm;a;shla fjkia ùu ta wkqj
.sKqï.; l< hq;=h'

fjkia ùu w;S;fha isg n,meje;afjk mßÈ

.sKqï.; l< hq;=h
tf,i úêúOdk fkdue;s kï

w;S;fha isg n, meje;afjk mßÈ fyj;a w;S;Hdkqfhda.sj .sKqïlrK m%;sm;a;shl fjkia ùu .sKqï.;
lsÍu

.sKqïlrK m%;sm;a;shl fjkiaùula w;S;Hdkqfhda.s f,i Ndú;d lsÍfïÈ jHdmdrh úiska tu .sKqïlrK
m%;sm;a;sh jHdmdrh úiska tu .sKqïlrK m%;sm;a;sh tlÈ.gu w;S;fha isg Ndú;d l,dfia ksremKh
lrk mßÈ tu fjkfiys n,mEu wkdjrKh lrkq ,nk mer‚;u wdrïNl ialkaO fYaIhkays wod<
ixrplhkag yd wfkl=;a ixikaokd;aul ixLHdjkag .e,mSï fldg wkdjrKh l, hq;=h' .sKqï
m%;sm;a;sh fjkiaùu w;S;Hdkqfhda.s jHjydr l%uh wkqj .sKqïlrKh lsÍu we;eïúgl m%dfhda.sl l<
fkdyels fõ'
 m%dfhda.sl fkdùu

wdh;khla wod, wjYH;djh imqrd,Sug iEu whqrlsku a .; yels iEu iOdrK W;aidyhla .;a kuq;a
lsishï wjYH;djla$ ks¾foaYhla tf,i Ndú;d lsÍug fkdyels ùu fuhska woyia fõ' lsishï
ld,Éfþohla ioyd .sKqïlrK m%ñ; w;S;Hdkqfhda.sj Ndú;d lsÍu fyda .sKqïlrK jeroaola
w;S;Hdkqfhda.sj kej; m%ldY lsÍu my; wjia:d j,È m%dfhda.sl fkdúh yelsh'

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.sKqïlrK weia;fïka;=

j;alï yd j.lSï wY%s; wfmalaIs; wkd.; m%;s,dN iy ne§ï" j¾;udkfhaÈ mj;sk ;;a;ajh wkqj
;lafiare lsÍfïÈ j;alu fyda j.lSul OdrK w.h ioyd wjYHjk .e<mSula .sKqïlrK weia;fïka;=j,
fjkiaùula fia yÿkd.; yelsh' kj f;dr;=re fyda m%jK;d fya;=fjka weia;fïka;= jßka jr fjkia jk
w;r th jerÈ ksjerÈ lsÍula f,i yeÈkafõ'

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.sKqïlrK weia;fïka;= fjkiaùu .sKqïlrKh

fjki n,mdkafka fjki isÿjk ld,hg muKla kï" tu ld,Éfþofha ,dNhg$w,dNhg .,mkak'
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fjki th isÿ jQ l,Éfþohg iy bÈß ld,Éfþo j,g n,mdkafka kï" tu tla tla ld,Éfþofha ,dNhg
w,dNhg we;=,;a lrñka m%j¾:k j¾Ihg iy wkd.; j¾I ioyd wod,jk mßÈ yÿkd.; hq;=h'
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fjki j;alï iy j.lSï fjkiaùulg n,mdkafka kï fyda ialkaO whs;uhlg iïnkaOjkakf a ka kï"
fjki isÿjq ld,mßÉfþofha j;alu" j.lSu fyda ialkaO whs;ufha OdrK w.hg .<mñka fjkiaùu
.sKqï .; lrkak'

wkd.;hg n,mdk f,i Ndú;h

wkd.;hg n,mdk f,i Ndú;h hkq" .sKqï m%;sm;a;shl fyda weia;fïka;=jl fjkiaùfï n,mEu bÈß
ld,fhaÈ$ wkd.;hg n,mdk f,i yÿkd .ekSuhs'

fjkiaùu .sKqï m%;sm;a;shla iïnkaOfhka kï"

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fjkiaùu .sKqï weia;fïka;=jla iïnkaOfhka kï"

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 fmr ld,mßÉfþo jerÈ

fuhska woyia lrkafka"

tu ld,mßÉfþoh ioyd uQ,H m%ldYk ksl=;a lsÍu wkqu;l< wjia:dfõÈ mej;s iy"

tu uQ,H m%ldYk ms<f

s h< lsÍfïÈ iy bÈßm;a lsÍfïÈ ie,ls,,a g .kq w;ehs idOdrK f,i wfmalaId l,
yels f;dr;=re Ndú;d fkdlsÍu fyda kshu f,i Ndú;d fkdlsÍu ksid" fmr ld,mßÉfÉo tll fyda
lsysmhl ;sìh yels w;ayeÍï iy f;dr;=re idjoH f,i olajd ;sîuhs'

fuu jerÈ j,g .‚;uh fodaI" .sKqïlrK m%;sm;a;s Ndú;d lsÍfï fodaI" w;amiq ùï" lreKq jerÈ f,i
w¾:l:kh iy jxpd wh;a fõ'

fmr ld,mßÉfþo jerÈ ksjerÈ lsÍï .sKqï .; lsÍu

w;S;Hdkqfhda.s kej; m%ldY lsÍu

uQ,H m%ldYkj, uQ,l s dx. yÿkd.ekSfïÈ yd uekSfïÈ iy wkdjrKh lsÍfïÈ fmr ld,amßÉfþohl isÿ jQ
jeroaola tfia isÿ fkdjqjd fia fmr j¾I j, ixLHd ksjerÈ f,i kej; m%ldY lsÍuhs'

fmr l,dÉfþo jerÈ fy<sorjq lsÍu

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 m%;smdok" wiïNdjH nerlï iy wiïNdjH j;alï
LKAS 37 –Provisions, Contingent Liabilities and Contingent Assets

uQ,H jd¾;dlrKfhaÈ fkdfhl=;a m%;smdokhka fyj;a fjkalsÍï lrkq ,efí' fjka lsÍï hkq ld,h fyda
m%udKh ms<ns oj wúksYaÑ;;djhla mj;sk" tfy;a jHdmdrhg oeÍug isÿjka jehla fia yeÈkaúh yelsh'
foam< msßh; yd WmlrK iïnkaOfhka lrkq ,nka laIh m%;smdokh" ydks lrk w,dN ioyd lrkq ,nka
m%;smdok" wdodhï nÿ ioyd m%;smdokh wm fï jk úg;a .sKqïlrKh lr ;sfí' kuq;a fuu m%ñ;h u.ska
tjeks oe ms<ns oj idlÉPd fkdlrk w;r fuu m%ñ;fhys úIh m:hg we;=<;a jkafka " úfYaIs;j
yÿkd.kq ,nk m%;smdok lsysmhls'

wruqK

my; oe ioyd yÿkd.ekSfï ks¾Kdhl ;SrKh lsÍu" tajd ioyd ñkqïlrK mokï fhdod .ekSu fuu
m%ñ;fha wruqKhs' ;jo tajdfha iajdNdjh" ld,h iyd m%udKh ms<n
s oj uQ,H m%ldYk Ndú;d lrkakka
ioyd wjfndaO lr.; yelsjk mßÈ m%udKj;a f;dr;=re uQ,H m%ldYkj, uqyqKf;ys iy igyka j,ska
wkdjrKh lsÍu fuu m%ñ;fha wruqKhs'

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m%;smdok

m%;smdokhla hkqfjka woyia lrkq ,nkafka m%udKh fyda ld,h ms<n

s oj wúksYaÑ;;djla mj;sk nerluls'

WodyrK…………………………………………………………………………………………………………
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m%;smdokhla uQ,H m%ldYk j, yÿkd.ekSugkï my; fldkafoais imqrd ,sh hq;=h'

1. w;S; isÿùul m%;sM,hla f,i j¾;udkfha ne§ula mej;Su

2. fuu ne§u ksrdlrKh lsÍfïÈ wd¾Ól m%;s,dN yd neÿkq iïm;a msg;g .,dhdfï NjH;djla
mej;Su
3. ne§fï m%udKh ms<ns oj úYajdiodhl f,i weia;fïka;= l, yels ùu'
 m%;smdok iïnkaOfhka ne§u fyj;a neÈhdj

fuh m%Ok wldr follg isÿ fõ'

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ffk;sl ne§u

ffk;sl ne§ula wdh;kh úiska fjk;a md¾Yjhla iu. we;slr.;a .súiqula u;" md¾,sfïka;=j u.ska
iïu; lr.kakd ,o jHjia:djl olajd we;s lrkq u; fyda fjk;a n,meje;afjk kS;shla u; we;súh
yelsh'
WodyrK…………………………………………………………………………………………………………
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iïuq;sl ne§u

fuhska woyia jkqfha jHdmdrhla úiska .sKqï ld,aÉfþo .Kkdjl isg wkq.ukh lrk ,o ms<f
s j; u;
fyda jHdmdrh úiska ndysr md¾Yjhka fj; hï hq;=lï bgqlrk njg § we;s fmdfrdkaÿjla u; we;sjk
ne§ï fõ'
WodyrK…………………………………………………………………………………………………………
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01 iud.ula ;u kS;s WmfoaYlhka § we;s Wmfoia j,g wkqj NdKav imhSfïÈ iud.u w;ska isÿ jQ
lsishï fodaIhla ksid re ñ,shkhl jkaÈhla f.úh hq;= jk nj 2022'03'31 Èk ks.ukh lrk ,o w;r"
bka j¾Ihlg miqj tkï 2023'03'31 Èk fï ioydf.úh hq;= jk jkaÈh re 1 500 000 la fõ hehs lreKq
wkdjrKh úh'

2021$2022 iy 2022$2023 j¾Ihkays uQ,H m%ldYk j, fï iuíkaOfhka isÿl, hq;= .e,mSï ljf¾o @

02 iud.ula ;u NdKav úlsŒfïÈ .ekqïlrejkag j.lSï iy;slhla ,nd foa' miq.h s jir 5 ;=<È
fuf,i úl=Kq NdKav ioyd .kqfokqlrejka b,a¨ï lrk ,o ysñlï mEï j, w.h wdikak jYfhka
jd¾Isl úl=Kqï jákdlfuka 2] lg wdikak fõ hehs is;kak' fuu iud.fï 2023'03'31 Èfkka wjiaka
j¾Ih ioyd úl=Kqï wdodhu re ñ,shk 120 la fõkï 2023'03'31 Èfkka wjika j¾Ih ioyd uQ,H m%ldYk
;=< isÿl< hq;= .e,mSï ljf¾o @

03 iud.ula ;u ksIamdok wf,ú lsÍfïÈ .ekqïlrejkag iqrlaIs; iy;slhla ,ndfok w;r tu NdKav
j¾I foll ld,hla ;=<È wl%sh jqjfyd;a fyda lsishï fodaIhla we;sjj
q fyd;a w¿;ajeähd lr §ula fyda
kj NdKavhla iemhSu lrkq ,efí' 2023'03'31 Èfkka wjika j¾Ih ioyd my; f;dr;=re Tng imhhs'

2022'04'01 Èkg j.lSï iy;sl ioyd fjka lsÍï fYaIh 520 000
j¾Ih ;=,È orK ,o j.lSï iy;sl ioyd w¿;ajeähd úhoï 450 000
j¾Ifha úl=Kqï jákdlu 25 000 000

j.lSï iy;sl ioyd fjkalsÍu j¾Ifha úl=Kqï w.fhka 2] la f,i weia;fïka;= fldg we;

wjYH jkafka"

1. j.lSï iy;sl ioyd fjkalsÍfï .sKqu

2. 2023'03'31 Èfkka wjika j¾Ih ioyd uQ,H m%ldYk WoD;hka
 wiïNdjH nerlï$j.lSï

wdh;kfha iïmQ¾K md,khlska f;drj wúksYaÑ; wkd.; isÿùï tlla fyda jeä m%udKhla isÿ ùu fyda
isÿ fkdùu u; we;súh yels w;S; isÿùul m%;sM,hla f,i mek k.sk ne§uls'

WodyrK…………………………………………………………………………………………………………
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fuu ksid fujeks j.lSï iïnkaOfhka uQ,H m%ldYk ;=< .e,mSï isÿl, hq;= fkdjk w;r ta ioyd
wkdjrKh lsÍu muKla isÿl, hq;=h'

wiïNdjH j;alï

wiïNjH j;alï hkqfjka woyia lrkqfha w;S; isÿùï j, m%;sM,hla f,i jHdmdrfha md,khlska f;drj
wkd.;fhaÈ isÿúh yels isoê
a hla fyda isÿùï lsysmhla u; meje;au ;yjqre lfrk j;alïh'

WodyrK…………………………………………………………………………………………………………
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fuu ksid fujeks j;alï iïnkaOfhka uQ,H m%ldYk ;=< .e,mSï isÿl, hq;= fkdjk w;r ta ioyd
wkdjrKh lsÍu muKla isÿl, hq;=h'

uQ,H m%ldYk ;=< l, hq;= wkdjrKhka

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