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g]kfn rf^{*{ Psfp)^])^ ;+:yf

lg/Gt/ Joj;flos lzIff

g]kfn n]vfdfg 18
cfo (Revenue)

g]kfn n]vfdfg 18 cfo


cfo n]vfg ;DaGwdf k|f/lDes issue cfonfO{ slxn] recognize
ug{] eGg] lgwf{/)f ug{' xf] .
cfonfO{ ;fdfGoto
-recognized_ ul/G%

b]xfosf]

cj:yfdf

dfGotf

k|bfg

s_ elaiosf cfly{s nfe lgsfonfO{ k|fKtx'g] ;Defjgf ePkl%


-inflow of future economic benefits _ /
v_ of] nfenfO{ e/kbf{] ?kdf dfkg ug{ ;lsg] ePkl% -measured
reliably_

g]kfn n]vfdfg 18 cfo n] Joj;fosf] ;fdfGo sf/f]jf/ af^ ePsf]


cfosf] n]vfg ;DaGwdf Joa:yf u/]sf] % .

cFosf lsl;d
o; n]vfdfg 18 df cfo, lgDg cg';f/sf
sf/f]jf/ / #^gf (Transaction and Event) af^
pTkGg ePsf cfonfO{ n]vfg ug{ k|of]u
ul/G% .
1= a:t'sf] lals|
2= ;]jf k|bfg
3= lgsfosf] ;DklQ cGon] pkof]u u/] afkt
k|fKt x'g] Jofh, ;nfdL jf nfef+;

1= a:t'sf] lals|
a:t' eGgfn] b]xfosf] kb{%g M
lgsfon] lals|sf] nfuL pTkfbg u/]sf] ;fdfu|L
-production for sale_ /
k'g lals| ug{ vl/b u/]sf] ;fdfu|L -purchase for
resale i.e. trading_
h:t} v'b|f las|]tfn] vl/b u/]sf] dfn;fdfg jf k'g
lals|sf] nfuL /flvPsf] hUuf jf cGo ;DklQx?

2= ;]jf k|bfg
;]jf k|bfg eGgfn] lgsfon] tf]lsP adf]lhd
lglZrt calw leq ug{] sfo{nfO{ a'emfp
%.
;]jf k|bfg Ps calw jf Ps eGbf a(L
calwsf] nfuL x'g ;Qm% .

3= lgsfosf] ;DklQ cGon] pkof]u u/] afkt


k|fKt x'g] k|ltkmn

lgsfosf] ;DklQ cGon] pkof]u u/] afkt k|


fKt x'g] M
Jofh lgsfosf] gub jf ;f] ;/x k|of]u
u/]afkt jf n]gf /sddf k|bfg u/Lg] k|ltkmn
;nfdL
(Royalty)

lgsfosf]
;DklQ
-^]*dfs{, k]^]G^, sDKo'^/ ;km^jo/_ k|
of]u u/] afktsf] cfo
nfef+; z]o/ afkt k|fKt x'g] gfkmfsf]
lat/)f

n]vfdfg 18 nfu' gx'g] ca:yf


o; n]vfdfgn] lgDg cfosf] ;DaGwdf ;/f]sf/ /fVb}g . o;
;DaGwdf %'} g]kfn n]vfdfgn] Joa:yf u/]sf]n] o;
n]vfdfg nfu' x'b}g .
kf cfo [Lease Agreements ]-g]n]df 17_
OlSj^L lalwsf nufgLx? df k|fKt nfef+; [Dividends
arising from investments in associates(Equity
method)] -g]n]df 28_
ladf s/f/x? [Insurance Contract]-g]ljk|df 4_
ljlQo ;DklQ / bfloTjx?sf] plrt df]ndf ePsf kl/jt{gx?
[Changes in fair values of financial instruments] g]n]df 39, g]ljk|df 9_

s|dz===

cGo rfn' ;DklQsf] d'Nodf ePsf] kl/jt{g .


h}las ;DklQ-Biological Assets like animal,
plants_nfO{ z'?df sfod ug{] sfo{ / ltlgx?
sf] plrt df]ndf ePsf kl/jt{gx? fair [value
less estimated costs to sell]-g]n]df 41_
s[ifL k}bfjf/sf] z'?cftL dfGotf -Recognition)
[value less estimated costs to sell]
-g]n]df 41_
vlgh kbfy{sf] pTvgg

kl/efif
cfo -Revenue_
cfo eg]sf] Joa;fosf] ;f] calwdf ePsf ;fdfGo
sf/f]jf/af^ l;h{gf ePsf / O{lSj^Lsf c+lzof/ x?
af^ x'g] of]ubfg afx]s OlSj^Ldf a[l$ u/fpg]
kl/)ffd ePsf cfly{s kmfObfx?sf] s'n cfudg xf] .

plrt df]n (Fair Value)


plrt df]n eg]sf] ahf/df efu lng] (Market
Participants) kIfx?sf aLr ;fdfGo ahf/ Joaxf/sf]
cfwf/df s'g} ;DklQ lals| jf s'g} bfloTj
km/kmf/s ug{ ;lsg] /sd xf] .

cfosf] dfkg
cfonfO{ k|fKt ePsf] jf k|fKt x'g] k|ltkmnsf] plrt
df]ndf dfkg ul/g' kb{% .

Revenue should be measured at the fair


value of the consideration received or
receivable, net of any trade discounts and
volume rebates allowed by the entity.
When the inflow of the consideration, which is
usually in the form of cash or cash equivalents,
is deferred the difference between the fair
value and the nominal value of the
consideration, which represents the time value
of money, is recognized as interest revenue
over the period of deferral. [refer example 1]

a:t' las|Laf^ cfDbfgL


lgDg ca:yfdf a:t'x?sf] lals|af^ cfDbfgL sfod ul/G
%.
lgsfon] a:t'x?sf] :jfldTj ;DalGw dxTjk')f{ hf]lvd tyf k|
ltkmnx? las|]tfdf x:tfGt/)F ul/P kl% (transferred
significant risks and rewards of ownership )
lgsfon] g t :jfldTj ;DalGw lg/Gt/ Joa:yfklso ;+nUgtf g
a]lrPsf] a:t' dfyL k|efasf/L lgoGq)f sfod /fVb%
(continuing managerial involvement (related to that
usually associated with ownership) or effective
control over the goods sold)
cfDbfgLsf] /sd e/kbf{] ;+u dfkg ug{ ;lsP kl%
sf/f]jf/sf cfly{s kmfObfx? lgsfodf leqg] ;Defjgf /x] kl
%/
sf/f]jf/sf] nfut e/kbf{] ;+u dfkg ug{ ;lsP kl%

;]jf k|bfg u/]sf] cfDbfgL


sf/f]jf/sf] kl/)ffd e/kbf{] ;+u cg'dfg ug{
;lsG% eg] nfut / cfDbfgL x? ljlQo l:ylt
laj/)fsf] ldltdf ;DkGg ePsf] :t/ cg';f/ sfod
ul/G% .
cfDbfgLsf] /sd e/kbf{] ;+u dfkg ug{ ;lsP kl% .
sf/f]jf/sf cfly{s kmfObfx? lgsfodf leqg]
;Defjgf /x]] kl%
cfo aif{sf] cGTodf ;DkGg e} ;s]sf] sfdsf]
e/kbf{] ;+u dfkg ug{ ;lsP kl% /
sf/f]jf/;+u ;DalGwt nfut / sfd k'/f e/kbf{] ;+u
dfkg ug{ ;lsP kl% .

ha ;]jf k|bfg u/]sf] sf/f]jf/sf] kl/)ffd


e/kbf{] ;+u cg'dfg ug{ ;lsb}g ;]jf k|
bfg
u/]sf
sfo{sf]
s/f/
cg';f/
lkmtf{ x'g ;Sg] (Recoverable) nfut /sd
;Dd cfDbfgL sfod ug{' kb{% .

cGo cfDbfgLx?
lgsfosf] ;DklQx?sf] cGo f/f k|of]u ul/ cfh{g
u/]sf] cfDbfgLnfO{ lgDg adf]lhd sfod ul/G% . ha
sf/f]jf/sf cfly{s kmfObfx? lgsfodf leqg] ;Defjgf /x]] kl
%
cfDbfgLsf] /sd e/kbf{] ;+u dfkg ug{ ;lsP kl%
Jofh
g]n]df 39 cg';f/sf] k|efjsf/L Jofhb/ lalw cg';f/ .
/f]oN^L
;fGble{s s/f/sf] laifoa:t'sf] cfwf/df Ps|'cn
cfwf/df
nfef+;
e'QmfgL k|fKt ug{] clwsf/ :yflkt ePsf]
ca:yfdf

k|:t'lts/)f tyf v'nf;fx?


o; n]vfdfg cg';f/ cfly{s laj/)fdf lgDg s'/fx?sf]
v'nf;f ul/g' kb{% .
cfDbfgL dfkg ug{ pkof]u ul/Psf n]vf lgtLx?
cfDbfgLsf lgDglnlvt d'Vo cfo ju{x?sf] /sd

a:t'x?sf] lals|
;]jf k|bfg
Aofh
/f]oN^L
nfef+z /

a:t' jf ;]jfx?sf] lalgodaf^ cfDbfgL sfod ul/Psf]


d'Vo cfo ju{x?sf /sd,

wGojfb

Example 1:
Cash sale price of car is NPR. 1,600,000.
Dealer sold a car at four equal annual installments
of NPR. 400,000.
Then imputed interest rate is 12.59%

Yea Installme Interest


r
nt
@12.59%

Principal

Loan
1,200,000.00

400,000.00 151,077.99 248,922.01 951,077.99

400,000.00 119,739.13 280,260.87 670,817.12

400,000.00 84,454.75 315,545.25 355,271.87

400,000.00 44,728.13 355,271.87


1,600,000 400,000.0 1,200,000
.00
0
.00