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Notes Chapter 2 REG

Notes Chapter 2 REG

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Published by cpacfa
CPA Study Notes - REG
CPA Study Notes - REG

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Published by: cpacfa on Mar 05, 2008
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05/30/2014

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PFB ) Eatf{ Klh~tfp 0ltt~=!!rrr%k~h)kgh%apb
 Homv{tifet{ heo Jtfij}fo Ofovktjae{
Homv{tifet{ ‛ ofovktjae{ ta hppjwf ht HBJ$ h`awf tlf djef ofovktjae{Fovkhtap f|~fe{f{
He fdjbj`df je{tpvktap j{ h C)80 tfhklfp$ je{tpvktap$ kave{fdap ~pjekj~hd ap hjof je h {klaad gap ht dfh{t :>>lavp{ ovpjeb h {klaad zfhp 
He fdjbj`df fovkhtap khe ofovkt v~ ta /06> ag xvhdjgjfo f|~fe{f{_phojtjaehd JPH‚{
Kaetpj`vtjae{ hpf ofovktj`df
F|kf~tjae{= Jg `atl kaeojtjae{ hpf ift$ ofovktjae{ hpf oj{hddarfo) F|kf{{jwf HBJ ,[ /7>$>>>! IGM 8>>$>>>*) Hktjwf ~hptjkj~htjae je heatlfp xvhdjgjfo ~dhe ,he jeojwjovhd j{ eat kae{jofpfo ta `f he hktjwf ~hptjkj~het je he fi~dazfp {~ae{apfo ~dhe ifpfdz `fkhv{f tlf jeojwjovhd{ {~av{f j{ he hktjwf ~hptjkj~het*
Jeojwjovhd{ awfp 6> khe hoojtjaehddz kaetpj`vtf heo f|tph /8$>>>
 Patl JPH‚{
‛ eae ofovktj`df$ th| gpff hkkvivdhtjae$ th| gpff oj{tpj`vtjae{% Ea th| ji~hkt ear ap dhtfp 
 Eae)ofovktj`df JPH‚{
‛ _h| gpff hkkvivdhtjae$ rjtlophrhd ag ~pjekj~hd th| gpff$ hkkvivdhtfo fhpejeb{th|h`df
Kawfpofdd Fovkhtjae [hwjeb{ Hkkavet ,Fovkhtjae JPH*
‛ eae ofovktj`df$ /0>>> kaetpj`vtjae ih|$ th| gpffhkkvivdhtjae$ th| gpff oj{tpj`vtjae{ gap xvhdjgjfo fovkhtjaehd f|~fe{f{$ kljdo `fefgjkjhpz iv{t `f veofp 8:$tlfpf j{ h ~lh{favt[tvofet dahe jetfpf{t f|~fe{f ‛ homv{tifet gap fovkhtjae dahe jetfpf{t j{ djijtfo ta /0$6>>_vjtjae heo gff{ ofovktjae ‛ xvhdjgjfo ljblfp fovkhtjae f|~fe{f{ hpf he h`awf tlf djef ofovktjae ,homv{tifet*
?$>>> ih| ofovktjae
^lh{favtLfhdtl [hwjeb{ hkkavet{ ‛ rapcfp{ rjtl ljbl ofovktj`df lfhdtl je{vphekf ta ihcf ~pf)th| kaetpj`vtjae{ ,[/0$2>>! IGM /6$?6>* ta kawfp lfhdtl khpf ka{t{Iawjeb F|~fe{f{ ‛ rapc pfdhtfo aedz
 Efr rapc~dhkf j{ 6> ijdf{ ghptlfp hrhz gpai ado lav{f heo ado rapc~dhkf
Iv{t rapc gvdd)tjif ht efr dakhtjae ht dfh{t ;: rffc{ ag 60 ,26&*
Aedz ojpfkt iawjeb ka{t{ hpf hddarh`df ‛ tphwfd heo daobjeb$ iawjeb lav{flado baao{) Eae ofovktj`df ‛ ifhd{$ ~pf)iawf lav{f lvetjeb$ `pfhcjeb ag h dfh{f$ tfi~aphpz djwjeb f|~fe{f{_h| ae {fdg)fi~dazifet ,{akjhd {fkvpjtz 6>&* ‛ 6>& ag tlf {fdg fi~dazfo [[!Ifojkhpf th| j{ ofovktfo,@a{{f{ lhdg*[fdg fi~dazfo lfhdtl je{vphekf ,8>>& ofovktj`df gap th|~hzfp$ {~av{f heo of~feofet{*Cfabl ,~pagjt {lhpjeb* ~dhe{ ‛ {fdg fi~dazfo th|~hzfp j{ hddarfo ta {ft v~ aef ag tlf{f ~dhe{
Ih|jivi heevhd ofovktj`df hiavet j{ djijtfo ta tlf df{{fp ag ) /??$>>> jeof|fo gap jegdhtjae$ ap ) 0>& - Bpa{{ {fdg fi~dazifet jekaif^fehdtz ae fhpdz rjtlophrhd ag {hwjeb{ j{ he homv{tifet ta HBJ ‛ rlfe zav rjtlophr fhpdz tlf gveo j{ h KO
8
 
PFB ) Eatf{ Klh~tfp 0ltt~=!!rrr%k~h)kgh%apb
Hdjiaez ‛ j{ jekaif ta ~hzff$ heo he homv{tifet ta ^hzap h{ daeb h{ jt‚{ h xvhdjgzjeb hdjiaez
Kljdo {v~~apt ‛ eae th|h`df ta ~hzff! eae)ofovktj`df ta ~hzap 
^pa~fptz {fttdfifet{ ) eae th|h`df ta ~hzff! eae)ofovktj`df ta ~hzap Ofovktjae{ gpai HBJ ‛ `fdar tlf djef ofovktjae{[theohpo ofovktjae ‛ jg {aif`aoz v{fo h 8>?> F] tlfe tlfz taac h {theohpo ofovktjae
Hoojtjaehd ofovktjae gap tlf fdofpdz ,awfp 76* heo tlf `djeo) jt{ eat he hoojtjaehd f|fi~tjaeJtfij}fo ofovktjae{ djijthtjae
_lf djijthtjae pfovkf{$ `vt eat iapf tlhe <>&$ h~~djkh`df jtfij}fo ofovktjae{ `z ;& ag tlf hiavet ag HBJf|kffojeb ,26$ 06>!86>$6>>*
Jtfij}fo ofovktjae{ tlht hpf eat {v`mfkt ta djijthtjae jekdvof=)
B
hi`djeb da{{f{)
J
ewf{tifet jetfpf{t f|~fe{f)
I
fojkhd f|~fe{f{)
K
h{vhdtz heo tlfgt da{{f{ ,eae)`v{jef{{*Ifojkhd f|~fe{f{ ‛ gap zavp{fdg$ {~av{f heo of~feofet{ hpf ofovktj`df
Iv{t `f ~hjo ap klhpbfo ovpjeb tlf zfhp 
Aedz ifojkhd f|~fe{f{ tlht f|kffo 2%6& ag HBJ hpf ofovktj`df
_z~f{ ag ofovktj`df ifojkhd f|~fe{f{) Ifojkjef heo ~pf{kpj~tjae opvb{) Oaktap{) Ifojkhd heo hkkjofet je{vphekf) Pfxvjpfo {vpbfpz ,fwfe ka{iftjk {vpbfpz ta kappfkt h ofgapijtz khv{fo `z h kph{l*) _phe{~apthtjae ta ifojkhd ghkjdjtz) ^lz{jkhddz lheojkh~~fo ka{t{ ‛ f|~fe{f{ ta pfiawf {tpvktvphd `hppjfp{
 Eae)ofovktj`df ifojkhd f|~fe{f{) Fdfktjwf {vpbfpz$ fdfktjwf ka{iftjk {vpbfpz) Djgf je{vphekf) Kh~jthd f|~feojtvpf{ ta hkkaiiaohtf lheojkh~~fo[thtf$ dakhd heo Gapfjbe th|f{ ,eat gfofphd th|f{* ‛ hpf bfefphddz ofovktj`dfPfhd f{thtf th|f{ ,{thtf$ dakhd heo gapfjbe*
_h|~hzfp iv{t `f dfbhddz a`djbhtfo ta ~hz je apofp ta ofovkt ,ehif iv{t `f ae tlf offo*
^paphtf th|f{ je zfhp ag {hdf!~vpklh{f ,aedz ofovkt gap tlf dfebtl ag tjif zav djwfo je tlf lav{f*
_h|f{ ~hjo veofp ~patf{t ,baf{ ta kavpt* hpf ofovktj`df% [v`{fxvfet pfkawfpz ,rje tlf kh{f* j{ jekdvofo jebpa{{ jekaif
Pfhd f{thtf th|f{ oa eat jekdvof {tpfft$ {frfp heo {jofrhdc h{{f{{ifet th|f{Jekaif th|f{ ,{thtf$ dakhd heo gapfjbe*
F{tjihtfo th|f{ ~hjo ovpjeb tlf zfhp hpf ofovktj`df
Rjtllfdo th|f{ gpai ~hzklfkc{ ovpjeb tlf zfhp hpf ofovktj`df
H{{f{{ifet{ ~hjo ovpjeb tlf zfhp gap ~pjap zfhp{ hpf ofovktj`df^fp{aehd ~pa~fptz th|f{ ,{thtf heo dakhd*[hdf{ th| ,{thtf heo dakhd bfefphd {hdf{ th|f{*
0
 
PFB ) Eatf{ Klh~tfp 0ltt~=!!rrr%k~h)kgh%apb
_h|~hzfp ihz fdfkt ta ofovkt fjtlfp {thtf heo dakhd jekaif th|f{ ap {thtf heo dakhd {hdf{ th|% Jg tlf {hdf{ th|j{ kla{fe ta `f ofovktj`df tlf hiavet j{ fjtlfp ) _lf tathd ag hktvhd bfefphd {hdf{ th|f{ ~hjo) JP[ th`df ~dv{ hez hiavet ag {hdf{ th| ~hjo gap h iatap wfljkdf$ `aht ap atlfp JP[ h~~pawfo jtfi{ Eae)ofovktj`df th|f{
Gfofphd th|f{ ,jekdvojeb {akjhd {fkvpjtz*
Jelfpjthekf th|f{ gap {thtf{ ,hd{a khddfo —gfofphd f{thtf ~jkc v~ th|’*
@v{jef{{ ,ae {klfovdf K* heo pfethd ~pa~fptz th|f{ ,ae {klfovdf F*Kh{l `h{j{ th|~hzfp{ hpf fetjtdfo ta h ofovktjae je tlf zfhp tlf jtfi j{ ~hjo ap klhpbfo% _lfpf j{ ea ihtkljeb tatlf zfhp tlf th| j{ h~~djkh`dfJetfpf{t F|~fe{f ‛ LJ^^F
L
aif Iaptbhbf Jetfpf{t
Jetfpf{t ae v~ ta 8 ijddjae j{ hkxvj{jtjae jeof`tfoef{{ j{ ofovktj`df) jekvppfo gap `vzjeb$ kae{tpvktjeb ap ji~pawjeb th|~hzfp{ 8
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ap 0
eo
laif
Laif fxvjtz jeof`tfoef{{ v~ ta /8>>$>>> j{ ofovktj`df ,iaefz khe `f v{fo gap heztljeb*% _lf ih|jivihiavet tlht khe `f ofovktj`df j{ tlf df{{fp ag=) /8>>$>>> ap ) GIW ag tlf ~pa~fptz pfovkfo `z tlf hiavet ag avt{theojeb hkxvj{jtjae jeof`tfoef{{
J
ewf{tifet Jetfpf{t F|~fe{f
Jewf{tifet jetfpf{t ofovktjae gap jeojwjovhd{ j{ djijtfo ta tlf eft th|h`df jewf{tifet jekaif) Ojwjofeo jekaif gpai {takc ~vpklh{fo rjtl `apparfo gveo{ rljkl j{ tpfhtfo h{ jewf{tifet jekaif tadjijt jewf{tifet f|~fe{f khe eat `f h xvhdjgzjeb ojwjofeo hwhjdh`df gap tlf 86& th| phtf) Jetfpf{t f|~fe{f v{fo ta ~vpklh{f th| gpff `aeo{ hpf eat ofovktj`df `fkhv{f tlf jetfpf{t rhpefo ae tlf `aeo{ j{ eat th|h`df
^
fp{aehd ,kae{vifp* jetfpf{t ‛ j{ eat ofovktj`df
^
pf~hjo jetfpf{t ‛ hddakhtf ta ~pa~fp ~fpjao
Ofovkt rlfe jekvppfo heo ~hjo
F
ovkhtjaehd dahe jetfpf{t ‛ j{ he homv{tifet ,h`awf tlf djef*$ eat he jtfij}fo ofovktjaeKlhpjth`df kaetpj`vtjae{
Klhpjtz ‛ jtfi{ bjwfe ta apbhej}htjae{ ,th| ofovktj`df*
Bjgt{ ‛ jtfi{ bjwfe jeojwjovhd{ ,eae)ofovktj`df*
^adjtjkhd kaetpj`vtjae{ ‛ jtfi{ bjwfe ta kheojohtf{ ,eae)ofovktj`df*
Ih|jivi hddarh`df ofovktjae j{ 6>& ag HBJ=) Kh{l 9 ihz `f hdd 6>&) Bfefphd ~pa~fptz 9 df{{fp ag `h{j{ ap GIW) Daeb tfpi h~~pfkjhtfo ~pa~fptz j{ djijtfo ta tlf df{{fp ag ;>& ag HBJ_lf pfihjejeb hiavet ta pfhkl 6>& hgtfp kh{l kaetpj`vtjae{
Khe aedz ofovkt tlf f|kf{{ hiavet awfp tlf GIW kae{jofphtjae pfkfjwfo) f|hi~df= `vz tjkcft ta klhpjtz `hdd$ whdvf ag tjkcft rh{ /6>$ {a khe thcf h /86> klhpjth`df ofovktjae
_h|~hzfp kheeat ofovkt tlf whdvf ag tjif ap {fpwjkf{ oaehtfo
Khppzgaprhpo f|kf{{ klhpjth`df kaetpj`vtjae{ 6 zfhp{
;

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