cfos/df ePsf ;+zf]wgx?

Ananda Shrestha, FCAanandshrestha0@gmail.com

The Association of Chartered Accountants of Nepal (ACAN)

12 July, 2018

(ACAN n] c;f/ @* ut] cfof]hgf u/]sf] CPE df

ul/Psf] k|:t'tL h:tfsf] To:t}, Joj:yfx?sf] JofVof

ul/Psf] 5}g_

;+zf]wgx? nfu" x'g] ldlt

!= @)&% h]i7 !% -t'?Gt_ af6 nfu" x'g] Joj:yfx?

cfos/ ;DalGw Joj:yfx?

:yfoL n]vf gDa/ glnPsf s/bftfn] cf=a= @)&!÷)&@ kl5sf] cfo ljj/0f /

s/ @)&% ;fn kf}if d;fGt;Dd a'emfPdf nfUg] s/, z'Ns tyf Aofh ldGxf .

cf=a= @)&@÷)&# ;Ddsf] cfo ljj/0f k]z gug]{ k|fs[lts JolQmn] cfly{s jif{

@)&!÷)&@ / @)&@÷)&# sf] cfo ljj/0f / ;f]df nfUg] cfos/ @)&% ;fn

kf}if d;fGt;Dd a'emfPdf s/, z'Ns tyf Aofh ;d]t ldGxf .

2

…contd..

Eof6 ;DalGq Joj:yfx?

)&$ ;fn c;f/ d;fGt;Ddsf] d"No clej[l4 s/ ljj/0f k]z gug]{ d"No clej[l4 s/df

btf{ ePsf s/bftfn] cfk"mn] a'emfpg' kg]{ s/ ljj/0f / d"No clej[l4 s/ @)&% ;fn

kf}if d;fGtleq a'emfPdf ;f]df nfUg] hl/jfgf, yk b:t'/ / Aofh ldGxf x'g] .

@)&! ;fn c;f/;Ddsf] d"No clej[l4 s/ ljj/0f k]z gug]{ s/bftfn] @)&% kf}if

d;fGt;Dddf klg ljj/0f k]z gu/]df btf{ vf/]h x'g] . o;/L vf/]h x'g] s/bftfaf6 k]z

ug'{kg]{ s/ ljj/0f 9Lnf k]z u/]sf] jf s/ ljj/0f g} k]z gu/]sf] sf/0fn] nfUg] hl/jfgf

afx]s cGo s/ aSof}tf /x]sf s/bftfsf] To:tf] aSof}tf /sdsf] clen]v sfod u/L

c;'n pk/ ul/g] .

lzIf0f ;+:yfn] ;f]xL ;+:yfsf] k|of]hgsf] nflu :jo+n] ;~rfng u/]sf rd]gf u[x -

SoflG6g_ / 5fqfjf; -xf]:6]n_ ;]jf tyf lwtf]kq bnfn ;]jfdf ljutdf nfu]sf] d"No

clej[l4 s/ / ;DalGwt sfof{noaf6 s/ lgwf{/0f eO{ ltg{ a'emfpg afFsL /x]sf] d"No

clej[l4 s/ / ;f]df nfu]sf] hl/jfgf, yk b:t'/ / Jofh ldGxf x'g] .

3

…contd..

cGo Joj:yfx?

cg';"lr ! / @ adf]lhd eG;f/ dx;'n, eG;f/ ;]jf b:t'/, s[lif ;'wf/s z'Ns k"jf{wf/ s/

,;8s dd{t tyf ;'wf/ b:t'/

cGtMz'Ns

d"No clej[l4 s/ <

:jf:Yo hf]lvd s/M

k}7f/L jf pTkflbt b''a}df r'/f]6, laF8L, l;uf/df k|lt lvNnL kRrL; k};f .

vfg];"lt{, v}gL, u'6\vf, kfgd;nfdf k|lt lsnf]u|fd kRrL; ?k}ofF .

:jf:Yo ;]jf s/ x6fOPsf], t/ % k|ltzt cfiff9 d;fGt;Dd nflu /xg] < cash /accural

lzIff ;]jf z'Ns M

ljb]zdf cWoog ug{ hfg]nfO{ lzIf0f;6xL ;'ljwf lbFbf To:tf] ;6xL /sddf @ b'O{ k|ltzt -!

k|ltzt lyof]_

lzIff ;]jf z'Ns x6fOPsf], t/ ! k|ltzt cfiff9 d;fGt;Dd nflu /xg] <

@= @)&% >fj0f ! af6 nfu" x'g] Joj:yfx?

Dfly pNn]lvt afx]s cGo Joj:yfx?

4

Yfk 5'6 / ;'ljwfx?

;fdflhs ;+:yfx?n] cfly{s aif{ @)&$.&% sf] cfo laj/0f / s/ @)&% ;fn kf}if

d;fGtleq a'emfPdf To:tf ;+:yfn] cfly{s aif{ @)&$.&% eGbf cl3sf jif{x?sf]

s'g} klg lsl;dsf] ljj/0f, s/, hl/jfgf, yk b:t'/, z'Ns tyf Jofh a'emfpg' kg]{

5}g .

ljz]if pBf]u / ko{6g If]q;Fu ;DalGwt pBf]u

;l~rt d'gfkmfnfO{ ;f]xL pBf]usf] Ifdtf lj:tf/sf] nflu z]o/df kF"hLs/0f u/]sf]

cj:yfdf To:tf] kF"hLs/0fdf nfef+z ljt/0f :j?k nfUg] nfef+z s/df zt k|ltzt

5'6 x'g]5 .

k|fOe]6 sDkgLnfO{ klAns sDkgLdf kl/0ft u/]df

%) s/f]8 ?k}ofF jf ;f] eGbf a9L r'Qmf k"FhL ePsf] k|fOe]6 sDkgLsf] ?kdf

;~rfngdf /x]sf] s'g} sDkgL x'g] u/L klAns sDkgLsf] ?kdf kl/0ft eO{ sf/f]af/

;~rfng u/]df To;/L klAns sDkgLsf] ?kdf kl/0ft ePsf] ldltb]lv # jif{;Dd

nfUg] s/df !)Ü 5'6 x'g]5 . t/, sDkgL P]g, @)^# sf] bkmf !@ adf]lhd klAns

sDkgLsf] ?kdf ;+:yfkg x'g'kg]{ sDkgLn] o; pkbkmf adf]lhdsf] ;'ljwf kfpg] 5}g .

5

…contd.. :jb]zL lrof pTkfbg / k|zf]wg ug]{ pBf]u, 8]/L pBf]u / sk8f pBf]u

cfkm\gf] pTkfbg laqmL u/L k|fKt u/]sf] cfodf nfUg] cfos/sf] b/df %)Ü n] 5'6 .

;fd'bflos ;+:yfaf6 ;~rfng ul/Psf :jf:Yo ;+:yf

s/of]Uo cfodf nfUg] s/df @)Ü 5'6 x'g]5 .

n3' pBd

n3' pBdnfO{ Joj;fo jf sf/f]af/ z'? u/]sf] ldltn] kfFr jif{;Dd nfUg] cfos/ k"0f{

?kdf 5'6 x'g]5 . o:tf] n3' pBd dlxnf pBdLaf6 ;~rfng ePdf yk @ jif{ nfUg]

cfos/ k"0f{ ?kdf 5'6 x'g]5 .

a}+s tyf ljdfsf] dh{/sf] s/ ;DalGw ;'ljwff ! aif{ yk . @)&^ / @)&&

vlgh, k]6«f]lnod tyf k|fs[lts UofF; cGj]if0f tyf pTvgg\ ug]{ sf/f]af/ ug]{

JolQmn] @)*) -klxn] @)&%_ ;fn r}t dlxgf;Dd Jofkfl/s ?kdf sf/f]af/

;~rfng u/]df sf/f]af/ ;~rfng u/]sf] ldltn] klxnf] & jif{;Dd k"/} cfos/ 5"6

kfpg]5 / To;kl5sf] # jif{;Dd %) k|ltzt cfos/ 5'6 kfpg]5 .

6

sd{rf/Lx?sf] ;+Vofsf] cfwff/df ljz]if / ;"rgf

k|ljlw pBf]unfO{ ;x‘lnot -bkmf !!-#__

7

ef8f

ef8f eGgfn] 3/ axfn ;d]tsf d"t{ ;DklQsf] axfn tyf k§f adf]lhd ul/Psf]

lk|ldod nufotsf ;a} e'QmfgLx¿ kb{5g\ . t/ o; zAbn] k|fs[lts ;|f]t jfkt ePsf]

e'QmfgL jf Psnf}6L kmd{ afx]ssf] k|fs[lts JolQmn] 3/ axfn afkt k|fKt u/]sf]

/sdnfO{ hgfpg] 5}g .

:yflgo s/ :yflgo lgsfon] tf]Sg] . r}qsf] kl/kq

sxf\F, slxn];Ddsf] / slt b/df s:n] s/ bflvnf ug]{ < lgsfo / Psnf}6L kmd{sf]

xsdf s] x'g] / ;f] afx]ssf] k|fs[lts JolQmsf] xsdf s] x‘g] <

lgsfo tyf Psnf}6L kmd{n] :yflgo lgsfonfO{ s/ ltg'{ kg]{ of gkg]{, lt/] clu|d s/

x'g] ls vr { n]Vg‘ kg]{ .

8

jfl;Gbf k|fs[lts JolQmsf] s/sf] b/

hLjg ljdf jflif{s lk|ldod ?= @%,))) -klxn] ?=@),))) lyof]_ ePsf] 5 .

9

…contd..

10

sf/f]jf/sf] cfwf/df s/ bkmf $-$s__

cf}iflw pkrf/ vr{ jfkt s/ ldnfg ug{ bfjL gu/]sf] / clu|d s/ s6[L bfjL

gu/]sf] b'j}nfO{ x6fOPsf] .

sf/f]jf/sf] cfwf/df s/ clgjfo{ xf] of P]R5Ls < gf]S;fg ePdf .

11

k"Flhut nfes/

lglh 3/ hUufsf] nfes/ nfUg] l;df ?= !) nfvdf emfl/Psf] .

cGosf] xsdf / Joj;flos df}Hbft ePdf <

bkmf %& adf]lhd s/ lt/]sf] cj:yfdf <

k"Flhut nfes/ Psnf}6L kmd{ afx]ssf k|fs[lts JolQmsf] xsdf clGtd xf] of x}g

<

12

ef8fsf ;jf/L ;fwg wgLnfO{ nfUg] k"j{

cg'dflgt aflif{s s/sf b/x?

13

lgsfosf] cfodf s/sf] b/

14

Entity FY 2075/76 FY 2074/75

b"/ ;~rf/ / OG6/g]6 ;]jf,

d'b|f x:tfGt/0f -dlg 6«fG;km/_,

k"FhL ahf/ Joj;fo,

lwtf]kq Joj;fo,

dr]{G6 a}+lsË Joj;fo,

sdf ]l86L ˆo"r/ dfs]]{6,

lwtf]kq / sdf]l86L bnfn Joj;fo

30% 25%

clu|d s/ s§L

15

…contd..

clGtd ?kdf s/ s§L x'g] e'QmfgLx? -bkmf (@-!__

k|lt a}7s ?= @),))) ;Ddsf] a}7s eQf,

k|Zgkq tof/ u/] jf pQ/ k'l:tsf hfFr u/] jfktsf] e'QmfgL ,

Psnf}6L kmd{ afx]ssf k|fs[lts JolQmsf] ;jf/L ;fwg jf 9'jfgL ;]jfsf] ef8f

jfktsf] e'QmfgL .

16

s/ ljj/0f

clu|d s/ s6[L ug]{n]] ljj/0f k]z gu/]df jflif{s @=%Ü n] x'g] /sd z'Ns nfUg]5 .

-cf=a= @)&$=&% ;Dd !=%Ü lyof]_

cfo jif{ ;dfKt ePsf] tLg dlxgf leqdf s/ 5'6sf] ;+:yfn] cfo ljj/0f bflvnf

gu/]df . s'n aflif{s cfo /sdsf] )=!Ü -o; cf=a=af6 x6fOPsf]_

17

Any ??? Please

Thank You Very Much

19

n]vfkl/If0f ufO8 Taxbook App df lgMz'Ns pknAw 5 .

o;df n]vfkl/If0fsf z}4flGts kIf eGbf Jojxfl/s

kIfnfO{ hf]8 lbOPsf] 5 .

Offline klg k9g ;lsg]5 .

oxfFx?sf] n]vfkl/If0f ;DalGw n]vx? k7fOlbg' eP cfef/L

x'g] lyP .

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