Disclosure Requirements in Financial Statements

Disclosure Requirements in Financial Statements The Institute of Chartered Accountants of Nepal

ljlQo ljj/0fdf Disclosure sf] cfjZostf ljlQo ljj/0fdf ;f/e't tTjn] kfg]{ c;/ yfxfkfpg . g]kfn n]vfdfgsf] kfngf cGo sfg'gL Aoj:yfsf]] kfngf ljlQo ljj/0fsf k|of]ustf{sf] ;xhtfsf] nflu

ljlQo ljj/0fsf k|of]ustf{x? nufgLstf{ sd{rf/L ;fx'x? cfk'lt{stf{ u|fxs ;/sf/ tyf ;/sf/L lgsfo cg'bfgstf{ cGo ljlQo ljj/0fsf k|of]ustf{x?n] ljlQo ljj/0fsf] cfwf/df lg0f{o ug{ cfjZos ;f/e't s'/fx?sf] v'nf;f ug'{kg]{ .

Material / Immaterial items Material Items • ljlQo ljj/0fsf cfwf/df lnOg] lg0f{odf k|efj kfg]{ tyf ;fGble{s tTjx? • ljlQo ljj/0fdf leGg} b]vfpg'kg]{

Immaterial Items • ljlQo ljj/0fsf cfwf/df lnOg] lg0f{odf k|efj gkfg]{ tyf c;fGble{s tTjx? • ljlQo ljj/0fdf leGg} b]vfpg'gkg]{

g]kfn n]vfdfg cg';f/sf] Disclosure • ljlQo ljj/0f -financial statements) sf] tn pNn]vLt components df /x]sf items/ information sf] xsdf disclosure lbg'kg]{ • Jff;nft • cfo ljj/0f • OSjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f • gub k|jfx ljj/0f • k|d'v n]vf gLltx?

Jff;nft ;DalGw Disclosure • z]o/ k"FhL, ;+rLt d'gfkmf -Share capital, Reserve & Surplus) • lb3{sfnLg ;fk6L -Long term borrowing) • Rffn' bfloTj tyf Aoj:yf -Current liabilities & Provisions) • l:y/ ;Dklt -Fixed Assets) • nufgL (Investments) • Rffn' ;Dklt, ;fk6 tyf k]l:s -Current Assets, Loans & Advances) • Miscellaneous Expenditure to the extent not written off

cfo ljj/0f ;DalGw Disclosure • cfDbfgL tyf vr{- Material Items cfo ljj/0fdf leGg} b]vfpg'kg{] • k|:tfljt jf kfl/t k|lt z]o/ nfef+z cfo ljj/0fdf 5'§} b]vfpg'kg]{ cyjf n]vf ;DalGw l6Kk0fLdf b]vfPklg x'g]. • cGo v'nfpg'kg]{ ljj/0f: • cfosf] n]vfs+g • ;/sf/L cg'bfgsf] n]vf+sg • C0f ;DalGw vr{sf] n]vf+sg • d'b|f ;6xL b/sf] kl/jt{gaf6 ePsf] km/ssf] n]vf+sg • s/ ;DalGw

OSjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0fsf] Disclosure

Example Opening Balance Share Capital 10,00,000.00 Accumulated Profit 6,50,000.00 During the year Issue of Share Capital 5,00,000 Profit During the Year 25,45,000 Proposed Dividend 1,50,000 Adjustment for change in accounting policy (5000)

Answer

gub k|jfx ljj/0f ;DalGw Disclosure • g]kfn n]vfdfg )# cg';f/ tof/ ug'{kg]{ . • Disclosure Requirements • sf/f]af/ ;+rfng, nufgL / ljlQo sf/f]jf/af6 ePsf] gub k|jfx . • d'b|f ;6xL b/sf] kl/jt{gaf6 ePsf] km/ssf] sf/0fn] ePsf] kflsg;s]sf] cfDbfgLnfO{ 5'§} b]vfpg'kg]{ . • ;xfos sDklg -Subsidiary Company) sf] v/Lb tyf lals|af6 ePsf] gub k|jfx . • gub tyf gub ;dfg -cash & cash equivalents) sf] ljj/0f . • cGo ;f/e't v'nf;f (Material Disclosure).

n]vf lgltsf] Disclosure • cfwf/e't n]vf cjwf/0ff(Fundamental accounting assumptions)cg';f/ ljlQo ljj/0f tof/ kfbf{ cfwf/e't n]vf cjwf/0ffsf] af/]df 5'§} pNn[v ug'{gkg]{ . • ljlQo ljj/0f tof/ kfbf{ cjnDag u/LPsf k|d'v n]vf lgltx? . • n]vf lgltdf ePsf] k/Ljt{g tyf ljlQo ljj/0fdf ;dfof]hg .

n]vf lgltsf] Disclosure…… (Contd.) n]vf lgltdf ePsf] k/Ljt{g • n]vf lgltdf ePsf] k/Ljt{gsf] k|s[tL tyf cfjZostf . • rfn' aif{ tyf laut aif{x?df u/LPsf] ;dfof]hg tyf /sd . • ljlQo ljj/0fdf k|:t't u/LPsf] eGbf cl3Nnf] cfly{s aif{x?df u/LPsf] ;dfof]hg . • laut cfly{s aif{ jf aif{x?df ;dfof]hg ug{ g;lsg] ePdf ;f] sf] v'nf;f tyf sf/0f .

cGo n]vfdfg cg';f/ Disclosure Requirements • n]vf cg'dfg tyf ulNtx? . • Jff;nftsf] ldlt kl5sf 36\gfx? . • Aoj:yf, ;Defljt bfloTj tyf ;Defljt ;Dklt . • ;DalGwt AolQm tyf lghx? lar ePsf] sf/f]jf/ .

Disclosure Requirements in Financial Statements