ICAN Newsletter

jif{ $, c+s $
c;f/ @)&), June 2013

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

cWoIfsf] dGtJo

lk|o ldqx?,
5}7f}+ kl/ifbsf] k|yd cWoIfsf] x}l;otdf
lhDd]jf/L ;Dxfn]sf] Psaif{ k"/f ePsf] 5 .
;+ejt of]] cWoIfsf] x}l;otdf d]/f clGtd
dGtJo x'g]5 . ;du|df cl3Nnf] jif{nfO{
k5f8L kms]{/ x]bf{ s]xL sfd sf]if]9'fsf]
?kdf ;kmntf xfl;n u/]sf] ;fy} ;+:yfn]
s]xL cu|ufdL sbd rfn]sf] cj:yf b]lvG5 .
n]vfJo;fosf] lgodgsf/L lgsfosf] x}l;otn] ;+:yfn] cfkm\gf]
;/f]sf/jfnfx? h:t} ;b:ox?, laBfyL{x?, ;/sf/, ;dfh tyf
/fi6sf] efjgf tyf rfxgfnfO{ a'emL cfkmgf] lhDd]jf/LnfO{ k"0f{?kdf
kfngf ug{ ;Sg]x'g' kb{5 . ljsf; Ps lg/Gt/ k|lqmof ePsf] x'+bf
s'g} klg sfo{nfO{ k|fyldstf ;fy cuf8L a9fpg g;s]df ;kmntf
k|fKt ug{ ;lsb}g . bLuf] wf/0ff ljgf s'g} sfo{ ;kmnx'g ;Sb}g .
of] jif{ ;+:yfdf b]lvPsf s]xL ckm\7/] f] cj:yfsf] afjh'b klg ;+:yfn]
clwsf+z ?kdf nIo xfl;n ug{ ;Ifd ePsf] 5 .
d]/f sfo{sfn -@)^()&)_df ePsf k|ultsf ;+lIfKt laj/0fx? lgDg
/x]sf 5g\ .

lzIff tkm{

l;P= lzIffsf] ljsf; tyf laBfyL{ ;w}g}+ xfd|f] k|d'v k|yldstfdf

/lxcfPsf 5g\ . lzIff lasf;sf] x/]s sbdn] ;+:yfsf] p2]Zo
k|fKtLsf nflu d2t ug's
{ f ;fy} PsfplG6 a8Lsf] ?kdf ;+:yfnfO{
pRr dxTjk"0f{ :yfgdf pEofpg ;xof]u ug]{5 .
sf7df8f}+ aflx/ ;+:yfsf] k/LIff s]Gb| la:tf/ ug]{ nIf cg'?k k"/f
ePsf]n] o; jif{ CAP I txsf laBfyL{x?n] h'g @)!# df la/f6gu/,
a'6jn tyf kf]v/f k/LIff s]Gb|af6 k/LIff lbg kfPsf 5g\ .
l;P cWoog/t laBfyL{x?sf] ;'ljwf / ljsNknfO{ Wofgdf /flv
o; cf=a df % j6f ;+:yf tyf sn]hnfO{ sf]lr tyf k/LIff
tof/L sIff ;+rfng ug{ ;DaGwgtf k|bfg ul/Psf] 5 . o;af6
;DaGwgtf k| f Kt ug] { lgsfosf] ;+ V of !& k' u ] s f] 5 .
;fy} ;j} txsf nflu cWoog ;fdfu|L tof/ u/L laBfyL{x?nfO{
lat/0f ul/Psf] 5 . ;fy} of] jif{ CAP I txsf] laBfyL{ egf{ ;+Vof
!))) gf3]sf] 5 eg] ;a} txdf u/L l;P= lzIffsf nflu ;+:yfdf
gfd btf{ u/fpg] s f] ;+ V of nueu !()) k' u ] s f] 5 .
of] w]/} pT;fxk|b glthfn] w]/} eGbf w]/} laBfyL{ tyf cleefjs au{df
;+:yfn] u'0f:t/Lo lzIff k|bfg ub]{ cfPsf] s'/fdf ljZjf; a9]sf]
b]vfPsf] 5 . o; pT;fx hgs ljZjf;nfO{ hf]ufpg' ;+:yfsf] nflu
lgs} r'gf}tL k"0f{ sfo{ xf] . o;sf nflu xfdLn] lasf; sfo{qmdx?
sfof{Gjog u/L ;+:yfsf] ;du| ljsf;df of]ubfg k'ofpg] 5f}+ .
o; jif{ ;+:yfaf6 h'g tyf l8;]Da/ dlxgfdf ;+rflnt rf6{8{
PsfpG6]G;L k/LIffdf #! hgf ;+:yfsf] rf6{8{ PsfpG6]G6sf] lgldQ
of]Uo ePsf lyP . o; ;+Gtf]ifhgs glthfn] laBfyL{x?sf] d]xgt
tyf k/L>dnfO{ phfu/ u/] s f] h:tf] dnfO{ nfUb5 .

Joj;flos ljsf;

Joj;flos lzIffsf] If]qdf lgoldt ?kdf ;+rfng x'b}+ cfPsf]

dn];Log O{G;l6Ro"6 ckm PsfpG6]G6\; ;+u

;dembf/L kq (MOU) x:tfIf/ ;DkGg

MIA sf cWoIfsf ;fy ;+:yfsf cWoIf l;P= dw' lj/ kf08] .

dn]l;ofdf @! hgj/L @)!# df ;DkGg dn];Log O{G;l6Ro"6 ckm

PsfpG6]G6\; -MIA_ tyf g]kfn rf6{8{ PsfpG6]G6\; ;+:yf jLr ePsf]
LkIfLo aftf{df ePsf] ;dembf/L cg';f/ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf
tyf dn];Log O{G;l6Ro"6 ckm PsfpG6]G6\; -MIA_ sf jLr ;+:yfsf
cWoIf l;P= dw' lj/ kf08] tyf MIA sf cWoIf >L bft's df]xdb gfl;/
cxdbsf jLr k|fljlws ljifodf ;xof]u ;fy} n]vf Joj;fosf] ljsf;,
lj:tf/ tyf ;b:ox?sf] Ifdtf clea[l4 nufotsf ljifodf ;xsfo{ ug]{
;DaGwL ;dembf/L kq -MOU) df a}zfv @&, @)^( df sf7df8f}d+ f Ps
sfo{qmdsf jLr x:tfIf/ ;DkGg eof] . o;af6 ;+:yfn] cGo d'ns
' x?;+u
cfkm\gf] klxrfg a9fpg ;Ifd ePsf] 5 . of] ;+emf}tf x:tfIf/ ePsf]
ldltaf6 tLgaif{ ;Dd nfu' /xg] 5 .

cfos/ ;DaGwL tflnd ;DkGg

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] la/f6gu/df ldlt @)&) h]i7

!) ut] cfos/ ;DaGwL Pslbg] tflnd ;DkGg uof] . tLg
;]zgdf laefhg u/L ;+rfng ul/Psf] pQm tflnddf cfos/
;DaGwL ljlaw kIfnfO{ ;d]l6Psf] lyof] . ;f] sfo{qmddf l;P= dx]z
vgfn tyf ;+:yfsf ;xlgb]{zs >L ljgf]b k|;fb Gof}kfg] >f]t
JolQmsf] ?kdf /xg' ePsf] lyof] . tflnddf ;xeflutf hgfpg]
;+:yfsf ;b:ox?nfO{ k|df0fkq lat/0f ul/g'sf ;fy ^ l;lkO{
qm]l86 cfj/ k|bfg ul/Psf] lyof] . sfo{qmddf ^! hgfsf]
;xeflutf /x]sf] lyof] .
Computer Assisted Auditing Technique (CAAT)

tflnd ;DkGg

g]kfn rf68{ PsfpG6]G6\; ;+:yfn] !(@!, r}q @)^( df Computer

tflnd sf7df8f}+df ;DkGg
uof] . o; tflndsf] p2]Zo n]vfk/LIf0f Joj;fodf sDKo'6/sf] k|of]udf
Ifdtf clea[l u/fpg' /x]sf] lyof] . xfn laleGg If]qdf sDKo'6/sf]
k|of]u a9\b} uO{/x]sf] kl/k|]Ifdf n]vf tyf laQ If]qdf klg o;sf]
k|of]u lgs} g} a9\b} uPsf] b]lvG5 . sDKo'6/sf] k|of]udf n]vfJoj;foLx?n]
bIftf k|:t't u/]df n]vfk/LIf0fdf ;xhtf Nofpg ;lsg] s'/fdf
ljZjf; ug{ ;lsG5 .
Assisted Auditing Technique (CAAT)

l;lkO{sf] cnfjf ;b:ox?sf] Ifdtf clea[l4 ug]{ clek|fon] of]

aif{ ;+:yfn] laleGg sfo{qmdx? k"j{ of]hgf cg';f/g} ;+rfng
u/]sf]df d}n] v'zL dxz'; u/]sf] 5' .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ef/tsf] rf6{8{ PsfpG6]G6\;
;+:yf (ICAI) sf] k|fljlws ;xof]udf r}q #), @)^( b]lv a}zfv
!%, @)&) ;Dd ;+rflnt sfo{qmddf IFRS tyf IASsf lalaw
kIfx? ;d]l6Psf] lyof] .
To:t}, o; jif{ Computer Assisted Auditing Techniques(CAAT_
tflnd klg ;+rfng ul/Psf] lyof] .
o;}u/L cGo ;d;fdlos sfo{qmdx? skf]/{ 6] ueg]G]{ ;, a}s
+ cl86,
Members in Industries h:tf sfo{qmdx? ;+rfng ul/Psf lyP .
s]xL sfo{qmdx? lgodgsf/L lgsfox? g]kfn /fi6 a}+s, tyf
lwtf] k q af] 8 { s f] ;d] t ;xsfo{ d f ;+ r fng ul/Psf] lyof] .
oL laleGg sfo{qmdx?df pNn]Vo ;xeflutfn]] ;+:yfnfO{ ;b:ox?sf]
rfxgf / Joj;flos ljsf;sf] ;+af]wg ug{ o:tf sfo{qmdx?
;+rfng ug{ xf};nf k|bfg u/]sf] 5 .

;b:otf btf{

o; jif{ l;P ;b:ox?sf] ;+Vof ^^# k'u]sf] 5 . o; ;+Vofn]

s]jn n]vfJoj;foLx?sf] ;+Vofdf dfq a[l gu/fO{ n]vfJoj;fosf]
ljsf;sf ;fy} g]kfnL cy{tGqdf kmfOgfG; tyf PsfplG6 If]qdf
bIf hgzlQm ;d]t cfk"lt{df ;xof]u k'u]sf] 5 .

zfvf la:tf/

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] rf}yf] zfvfsf] ?kdf kf]v/f zfvf

sfof{nosf] :yfkgf eof] . pQm zfvfn] glhssf lhNnfsf ;b:ox?nfO{
;]jf k|bfg ug'{sf ;fy} l;P lzIff lng rfxg] laBfyL{x?nfO{ ;d]t
;xof]u k'ofpg yfln;s]sf] 5 . o; cl3g} la/f6gu/, a'6jn tyf
jL/u+hdf o; ;+:yfsf] zfvf sfof{nox? ;+rfngdf cfO{;s]sf 5g\ .
la/f6gu/ zfvfnfO{ k'/fgf] :yfgaf6 gof+ :yfgdf :yfgt/0f ul/Psf]
5 . o; zfvf la:tf/n] ;/f]sf/jfnfx?;+u cGt/lqmof ug]{ af6f] ;d]t
v'ns
] f] 5 . ;+:yfn] zfvf sfof{no ePsf :yfgdf ;b:ox?sf] Ifdtf
clea[l4 tflnd tyf cGt/lqmof sfo{qmdx? ;+rfng ub}{ cfPsf] 5 .

dn];Log O{G;l6Ro"6 ckm PsfpG6]G6\;;+u ;dembf/L

kq (MOU)x:tfIf/
blIf0f Pl;ofnL d'n's tyf ljZjsf cGo n]vf ;DaGwL lgsfox?;+u
k|fljlws ;xsfo{ ug]{ xfd|f] cfjZoQmf / ;f]r /xL cfPsf] 5 . o; kl/k|I] fdf
dn];Log O{G;l6Ro"6 ckm PsfpG6]G6\;;+u k|fljlws ljifodf ;xof]u ;fy}
n]vfJoj;fosf] ljsf;, lj:tf/ tyf ;b:ox?sf] Ifdtf clea[l4 nufotsf
ljifodf ;xsfo{ ug]{ ;DalGw ;dembf/L kq (MOU) df a}zfv @&, @)^(
df sf7df8f}d+ f Ps sfo{qmdsf jLr x:tfIf/ ;DkGg eof] . o;af6 ;+:yfn]
cGo d'n'sx?;+u cfkm\gf] klxrfg a9fpg ;Ifd ePsf] 5 . x:tfIf/

;b:o Ifdtf cleal[4 tflnd ;DaGwdf

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] tLg :yfgdf a}zfv, h]i7
tyf c;f/df tflnd sfo{qmd ;+rfng u/]sf] lyof] . ;+:yfsf
;b:ox?sf] Ifdtf clea[l4 u/L n]vf tyf n]vf k/LIf0f
Joj;fodf ePsf gjLgtd kl/jt{gsf hfgsf/L ;fy} laQLo
k|ltj]bgsf] k|:t'tL, k|:t'lts/0f Ifdtf, ;do Joj:yfkg Ifdtf
tyf sDo'lgs]zg Ifdtf nufot n]vfk/LIf0f r/0fsf af/]df
;b:ox?nfO{ hfgsf/L u/fpg] p2]Zon] ;b:o Ifdtf clea[l4
tflnd ;DkGg eof] .

sfo{qmddf MIA sf cWoIfsf] pkl:ylt /x]sf] lyof] .

cGt/f{li6o ;DaGw

;+:Yffn] cGt/f{li6o ;b:otf tyf ;DaGwnfO{ ;w} pRr k|fyldstfdf /fv]sf]

5 . ;+:yfn] ljZjsf laleGg n]vfJoj;foL ;+:yfx?;+usf] cGt/lqmofaf6
xfd| f ] 1fg / ;Lk clea[ l 4 x' g ] s' / fdf laZjf; lnPsf 5f} + .
o; jif{ ;+:yfn] SAFA tyf CAPA sf b'Oj{ 6f cGt/f{li6o ;Dd]ngx?
;kmntfsf ;fy cfof]hgf u/]sf] 5 .
o; jif{ ;+:yfn] Sofg8fsf] e]Gsf]e/df d] @)!# df cfof]lht CAPA
sld6L / af]8{ ldl6 tyf CAPA AGM df efu lnof] . To:t},
>Ln+sfsf] sf]nDaf]df !&!( h"g @)!# ;Dd CMA ICASL n] cfof]hgf
u/]sf] SAFA sld6L, af]8{ ldl6 tyf cGt/f{li6o sGkm/]G; CMA

International Management Accounting Conference 2013 on

"Sustainable Value Creation Through Cost Efficiency" df ;d]t

cfkm\gf] pkl:ylt hgfPsf] lyof] .

ldqx?, xfn laZjdf b]zsf] cy{tGqsf] ljsf;sf] lgldQ n]vfJoj;fo
tyf n]vfJoj;foLx?sf] of]ubfgsf ljifodf lgs}g} rrf{ x'g] u/]sf
5g\ . olb xfdLn] ;dfh / ;j{;fwf/0fsf] rfxgfnfO{ ga'em\g] xf] eg]
xfdLn] ;j{;fw/0fsf] cfly{s ljsf;df of]ubfg k'ofpg ;Sb}gf}+ . xfn
ljZjdf k'/ftg k|ltj]bg k|0ffnLaf6 n]vfJoj;foLn] Plss[t k|ltj]bg
k|0ffnLsf] c+lusf/ u/]sf]n] of] n]vfJoj;foLx?sf] nflu gofF r"gf}tLsf]
?kdf v8f ePsf] 5 . t;y{ o; kl/jt{gnfO{ n]vfJoj;foLn] ;fdgf
ug{ tof/ x'g' kg]{ a]nf cfPsf] 5 .
d]/f] k|of;n] dfq ;+:yfsf] ljsf; x'g g;Sg] x'+bf kfif{b ldqx?,
e"tk"j{ cWoIfx? tyf ;+:yfsf sd{rf/Lx?sf] ;xof]uaf6g} d}n] d]/f]
sfo{sfndf ;+:yfsf] lxtsf] lgldQ nufpg ;s]sf] d 7fGb5' . ;xof]u
ug'{x'g] ;j}nfO{ wGojfb lbg rfxG5' .
xfn ;+:yfn] ;/sf/ tyf lgodgsf/L lgsfox?;+u clt c;n ;DaGw
:yfkgf ug{ ;s]sf] 5 . of] jif{ xfdLn] g]kfn /fi6 a}s
+ tyf lwtf]kq
af]8{;+u laleGg a}7s tyf cGt/lqmofx? ;+rfng uof}+ eg] cy{
dGqfno;+u lgoldt ;Dks{df /x]sf 5f}+ . n]vfJoj;fosf] ljsf;sf]
lgldQ tL ;+:yfx?af6 lgoldt ;xof]usf] nflu cg'/f]w ub{5' .
cGtdf, d ;+:yfsf gj lgjf{lrt cWoIf tyf pkfWoIfnfO{ awfO{ tyf
z'esfdgf lbg rfxG5' . d ;+:yfsf] ;du| ljsf; tyf n]vfJoj;fosf]
pGgtLsf] lgldQ cfkm\gf] k"0f{ k|ltj4tf JoQm ug{ rfxG5' .

l;P= dw' lj/ kf08]

cWoIf
;=g+ :yfg
;dofawL
>f]t JolQm
! wgu9L-s}nfnL_ @)@! a}zfv l;P= s]=Pkm gfxf6f
@)&)
>L ljgf]b k|;fb Gof}kfg], ;xlgb]z{ s
@
afUn'
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@)&)
>L ljgf]b k|;fb Gof}kfg], ;xlgb]z{ s
#
kf]v/f
!$!% c;f/ l;P= k|sl[ t/fh ltldlN;gf
@)&)
>L ljgf]b k|;fb Gof}kfg], ;xlgb]z{ s
pko{'Qm adf]lhd ;+rflnt tflnddf wgu9Ldf $!, afUn'df #@ tyf
kf]v/fdf @! hgf ;b:ox?n] ;xeflutf hgfPsf lyP . tflnddf ;xefuL
;+:yfsf ;b:ox?nfO{ !% l;lkO{ qm]l86 cfj/ k|bfg ul/g'sf ;fy}
k|df0fkq lat/0f ul/Psf] lyof] . ;+:yfn] o:tf sfo{qmd eljiodf ub}h
{ fg]
nIo lnPsf] 5 .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

;xsf/L tflnd tyf ;]ldgf/ ;DaGwdf

;+:yfsf] kf]v/f zfvf sfof{nosf] ;d'b3f6g ;df/f]xsf] cj;/df
;+:yfsf] cfof]hgfdf Ps lbg] ;xsf/L ljifodf tflnd;]ldgf/ ;d]t
;DkGg eof] . tLg ;]zgdf u/L ;+rfng ePsf] sfo{qmdsf] klxnf]
;]zgdf l8lehg ;xsf/L sfof{no sf:sLdf k|d'v >L gf/fo0f
cof{nn] Current Issues and Regulating Reporting Requirement
of Cooperatives sf af/]df / bf]>f] tyf t]>f] ;]zgdf ;xsf/L
ljsf; a}+ssf gfoj dxfk|jGws l;P= ab|L s'df/ u'/fufO{n] qmdzM
PEARLS Monitoring System in Cooperatives / Cooperative
Accounting, Auditing With Audit Plan ljifodf sfo{kq k|:t't
ug'e{ Psf] lyof] . ;f] sfo{qmddf To; If]qdf /x]sf ;xsf/L ;+:yfx?
tyf ;+:yfsf n]vfk/LIfs ;b:ou/L ^& hgfsf] ;xeflutf /x]sf]
lyof] . tflnd;]ldgf/df efu lng] ;+:yfsf ;b:ox?nfO{ ^ l;lkO{
qm]l86 cfj/ k|bfg ul/Psf] lyof] .

o; sf]if{ ;+rfngaf6 ;/f]sf/jfnfx?nfO{ IFRS sf] af/]df 1fg

k|fKt x'guO{ cfufdL h'nfO{ @)!# sf] dWob]lv skf]/{ 6] O{lG6l6h
x?df nfu'xg' ] Nepal Accounting Standards (NAS) sfof{Gjogdf
;xof]u k'Ug]5 eGg] laZjf; lnO{Psf] 5 .
ef/taf6 IAS tyf IFRS ;DaGwL la1x?f/f ;+rflnt pQm sf]if{df
;xeflutf hgfpg] ;+:yfsf ;b:ox?nfO{ #) l;lkO{ qm]l86 cfj/
k|bfg ul/Psf] lyof] . sfo{qmddf #$ hgfsf] ;xeflutf /x]sf]
lyof] .

kf]v/f zfvf pb\3f6g ;DaGwdf

cGt/f{li6o ljQLo k|ltj]bg k|dfl0fs/0f sf]if{

(IFRS Certification Course) ;+rfng

;+:yfsf cWoIf l;P= dw' lj/ kf08] zfvf pb\3f6gsf] qmddf .

;+:yfsf cWoIf l;P= dw' lj/ kf08] IFRS Implimentation

sld6Lsf cWoIfsf ;fy .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ef/tsf] rf6{8{ PsfpG6]G6\;
;+:yf (ICAI) sf] k|fljlws ;xof]udf r}q #), @)^( b]lv a}zfv
!%, @)&) ;Dd laleGg ;]zgdf IFRS sf]if{ ;+rfng uof] . ;f]
;ft lbg] sfo{qmddf $@ 306f;Dd ;+rflnt pQm sf]if{ IFRS tyf
IASsf ljlaw kIfx? ;d]6L ;+rfng ePsf] lyof] . o; sf]if{n]
IFRS sf] cjwf/0ff a' e m\ g ;xof] u ug' { s f ;fy} Joj;flos
n]vfk/LIfsx?nfO{ laQLo laj/0f tof/ kfg{ / IAS tyf IFRSsf]
k|of]u a'em\g ;xof]u k'Ug]5 . pQm ;ft lbg] sf]if{df lgDg ljifox?df
;]zg ;+rfng ul/Psf lyP .
Days
IFRS/ IAS
one Introduction of IFRS, IAS 1: Presentation of Financial Statements
and IAS 18: Revenue (including IFRIC 13, SIC 31 & IFRIC 18).
Two IAS: 12 Deferred Taxes and IAS 16: Property, Plant and
Equipment with comparison with Indian AS and IAS 38:
Intangible Assets (including SIC 32).
Three IFRS 10, IAS 28 &IFRS 11: Consolidation, Associates and Joint
Ventures and IFRS 3: Business Combinations
Four IFRS 2: Share Based Payment and IAS 21: The Effect of
Changes in Exchange Rates
Five IAS 37: Provisions, Contingent Liabilities and Contingent Assets
(including IFRIC 1) IAS 40: Investment Property and Comparison
of IFRS with I GAAP with Specific Reference to IAS 2,
IAS 8, IAS 10, IAS 17, IAS 19 & IFRS 8.
Six IAS 32, IAS 39 & IFRS 7: Financial Instruments
Seven First Time Adoption of IFRS: Live Case Study.

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf cWoIf l;P= dw' lj/ kf08]n]

@# r}q @)^( ut] Ps ;df/f]xsf jLr kf]v/fdf g]kfn rf6{8{
PsfpG6]G6\; ;+:yfsf] rf}yf] zfvfsf] ?kdf kf]v/f zfvf sfof{nosf]
;d'b3\ f6g ug'e{ of] . o; cl3g} lj/f6gu/, a'6jn tyf lj/u+hdf
o; ;+:yfsf] zfvf sfof{nox? ;+rfngdf cfO{;s]sf 5g\ .
;d'b3\ f6g sfo{qmddf k|dv
" cltlysf] ?kdf af]Nb} ;+:yfsf cWoIf
l;P= dw' lj/ kf08]n] o; zfvf sfof{nosf] :yfkgfn] o; If]qdf
sfo{/t n]vfJoj;foL tyf laBfyL{x? tyf ;DalGwt ;a}nfO{
;+:yfsf] ;]jf k|fKt ug{ ;xh x'g] s'/fdf v';L JoQm ug'{eof] .
;fy} ;+:yfn] d'ns
' df n]vfJoj;fosf] ljsf;, ;+/If0f / ;Da4{gdf
k|ltj4 /xL lgodgsf/L lgsfo -Regulatory Body_ sf] e"ldsf
;ts{tf ;fy lgjf{x ub}{ cfO{/x]sf] s'/f AoQm ug'{eof] . To:t}
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf kfif{b cf/P= ab|L e/fO{n]
;+:yfsf] kf]v/fdf gofF zfvf vf]Ng] lg0f{osf] k|z;
+ f ub}{ of] zfvf
gd"gf zfvfsf] ?kdf cuf8L a9f]; eGb} ;kmntfsf] z'esfdgf
JoQm ug'{ eof] . To:t} kf]v/f pBf]u afl0fHo ;+3sf cWoIf
>L ;+lhj axfb'/ sf]O/fnfn] z'esfdgf AoQm ub}{ pBf]uL Joj;foLx?
tyf n]vfJoj;foLx?sf jLr ;'dw'/ ;DjGw /xg] / cfjZos
;xof]usf nflu k|ltj4tf AoQm ug'{ eof] . ;df/f]xdf z'esfdgf
AoQm ub}{ g]kfn /fi6 a}s
+ If]qLo sfof{no kf]v/fsf d'Vo Joj:yfkg
>L Clifs]z en] n]vfk/LIfsx?n] n]vfk/LIf0fdfgsf] kfngf
u/]df o; Joj;fosf] ljZj;gLotf a9\g] wf/0ff /fVg' eof] . o;
s'/fnfO{ ljrf/ u/L n]vfk/LIfssf] :jtGqtf / dof{bfdf cf+r
cfpg] sfd ug{ gx'g] s'/f JoQm ug'e{ of] . To:t} ;df/f]xdf g]kfn
cl86;{ P;f]l;P;g -c8fg_ sf pkfWoIf cf/P= lji0f'xl/ ltldlN;gf,
lx;fg sfZsLdf cWoIf >L /dfsfGt a/fn tyf ;+:yfsf km]nf]
rf6{8{ PsfpG6]G6 ;b:o l;P= ljgf]b rGb| a/fnn] ;d]t z'esfdgf
dGtAo AoQm ug'{ ePsf] lyof] .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

laBfyL{ egf{ ;DaGwdf

lzIff tyf k/LIff

s/Lo/ km]o/ tyf s/Lo/ sfpG;ln

;+:yfsf] lzIff laefun] laut h:t} o;k6s h]i7 !) b]lv !$,
@)&) ;Dd sf7df8f}+df ;+rflnt a[lQ d]nfdf cfkm\gf] ;xeflutf
hgfof]. o; ;xeflutfn] g]kfndf g} l;P lzIff k9\g rfxg]
laBfyL{x?nfO{ ;f]xL ynf]dfg} ;+:yf ;DaGwL hfgsf/L, l;P lzIffsf]
dxTj tyf pkb]otf, ;fy} pQm lzIff kZrft k|fKt ug{ ;lsg]
;+efljt /f]huf/Lsf cj;/, tyf ;+:yfsf] ;b:otf ;d]tsf] af/]df
hfgsf/L k|bfg u/fPsf] lyof] . km]o/df o; lzIffdf rf;f] /fVg]
s/Lj %)) hgfn] ;+:yfdf cfa4 /x]sf sd{rf/Lx? tyf laBfyL{x?sf]
dfWodaf6 l;P lzIff ;DaGwL hfgsf/L k|fKt u/]sf lyP .
To;}u/L, rf6{8{ PsfpG6]G;L lzIffsf] a9bf] rfxgfnfO{ kl/k"lt{ ug{
tyf rf6{8{ PsfpG6]G;L lzIffsf] dxTj a'emfpg ;+:yfn] b]zsf]
laleGg efudf lgoldt ?kdf s/Lo/ sfpG;lnsf] cfof]hgf ub}{
cfO{/x]sf] 5 . sf7df8f}+df ;DkGg ePsf] s/Lo/ sfpG;lndf
>f]t JolQmsf] ?kdf l;P= ;'/]z vs'/]n tyf ;+:yfsf k|fljlws
;x lgb]z
{ s k'ik]Gb| l;+x /xg' ePsf] lyof] . sfo{qmddf &) hgf
lh1f;' laBfyL{x?sf] ;xeflutf /x]sf] lyof] .
To:t} h]i7 #) b]lv c;f/ @, @)&) ;Dd sf7df8f}+df ;+rflnt
PlDa;g s/Lo/ km]o/df ;+:yfn] laBfyL{x?sf] rf6{8{ PsfpG6]G;L
lzIffsf] a9bf] rfxgfnfO{ dWogh/ ub}{ rf/ lbg] sfo{qmddf
;xeflutf hgfPsf] lyof] . km]o/df ;+:yfsf] tkm{af6 >L dfwj
gf/fo0f sIfkltn] g]t[Tj ug'{ePsf] lyof] . km]o/df s/Lj $))
hgfn] ;+:yfsf] :6nsf] e|d0f u/L rf6{8{ PsfpG6]G;L lzIffsf]
af/]df hgsf/L lnPsf lyP .

5fqa[lQ ;DaGwdf

;+:yfsf] gLlt adf]lhd k|To]s jif{ h]xG] bf/, ldx]gtL tyf k/LIffdf
pTs[i6 c+s NofoL ;kmn ePsf laBfyL{x?nfO{ ;+:yfn] k|fT] ;fxg
:j?k k"0f{ tyf cflz+s 5fqa[lQ k|bfg ub}{ cfPsf] 5 . laut
jif{x?df em} ;+:yfdf btf{ePsf rf6{8{ PsfpG6]G;L cWoog/t
laBfyL{x?nfO{ @)^()&) sf nflu lgDg adf]lhd ## hgfnfO{
5fqa[lQ k|bfg ug]{ lg0f{o u/]sf] 5 . h; cg';f/ CAP I tyf
CAP II txsf 5 hgfnfO{ k"0f{ 5fqa[lQ tyf CAP I , CAP II tyf
CAP III txsf @& hgfnfO{ cflz+s 5fqa[lQ k|bfg ul/Psf] 5 .
h; dWo] CAP I txsf !# hgf, CAP II txsf !^ hgf tyf
CAP III txsf $ hgf 5fqa[lQsf nflu of]Uo ePsf x'g\ .

qm=;

tx

!
@
#

CAP I
CAP II
CAP III

hDdf

k"0f{ 5fqa[lQ

cflz+s 5fqa[lQ

s"n

#
#
)
^

!)
!#
$
@&

!#
!^
$
##

o; k|sf/sf] 5fqa[lQn] laBfyL{x?nfO{ yk xf};nf ldNg] ck]Iff

ul/Psf]] 5 .

rf6{8{ PsfpG6]G;L lzIffsf nflu laBfyL{x?sf] bflvnf ;+Vofdf

ePsf] a[l4n] o; lzIff k|lt cfsif{0f a9b} uO{/x]sf] O+lut u/]sf]5
h;sf] kmn:j?k ;/n tyf ;'ne l;P lzIff lng rfxg]
laBfyL{x?sf] rfk ;+:yfdf k/]sf] b]lvG5 . xfn o; cfly{s aif{df
rf6{8{ PsfpG6]G6\; ;+:yfdf btf{ eO{ l;P lzIff cWoog ug]{
laBfyL{x?sf] ;+Vof lgDg /x]sf] 5 .
cfly{s aif{
CAP I
CAP II CAP III Total
@)^&^* -@)!))!!_ !@@#
%() !)#
!(!^
@)^*^( -@)!!)!@_ %^$
%^& !)*
!@#(
@)^(&) -@)!@)!#_ !)@#
^@@ @!!
!*%^

s|]; sf]if{ (Crash Course) ;+rfng

laut aif{x?df em} o; jif{ k/LIffdf ;fd]n x'g] CAP II tyf CAP III
txsf laBfyL{x?sf] k/LIffnfO{ Wofgdf /fvL h'g @)!#df ;+:yfsf]
lzIff laefun] Crash Coursesf] ;+rfng uof] . a}zfv @ b]lv
!# ut] ;Dd ;+rflnt pQm sf]if{df CAP II tyf CAP III txsf
qmdzM @^ tyf !& laBfyL{x? ;fd]n ePsf lyP . b'j} txsf
laBfyL{x?sf] nflu lgwf{l/t kf7\oqmd adf]lhd ;Dk"0f{ ljifox?sf]
sIff ;+rfng ePsf] lyof] .

k':tsfnodf yk k':ts ;DaGwdf

;+:yfsf] lzIff laefun] ;+:yfdf btf{ ePsf laleGg txsf
laBfyL{x?sf] cfjZoQmfnfO{ Wofgdf /fvL xfn Joj:yfkg, laQ,
n]vf tyf sfg"g ;DaGwL u/L sl/j ^) k':tsx? yk u/]sf]
5 . xfn ;+:yfsf] k':tsfnodf a;L cWoog ug]{ tyf s]xL
;dosf nflu k':ts nlu cWoog ug]{ laBfyL{x?sf] ;+Vofdf
lgs}g} a[l4 ePsf] kfO{Psf] 5 .

k':ts k|sfzg tyf ljt/0f ;DaGwdf

;+:yfn] rf6{8{ PsfpG6G;L sf]if{df btf{ ePsf laBfyL{x?nfO{
lgMz'Ns ?kdf k':ts lat/0f ub}{ cfO{/x]sf] 5 . o;} qmddf ;+:yfn]
CAP II txsf] kf7\oqmd cg';f/ ;Dk"0f{ k':tsx? tof/ u/L
k| s fzgdf NofO{ lgMz' N s ?kdf lat/0f ul/;s] s f] 5 .

;+:yfsf] ;b:otf k/LIff ;DkGg

ljb]zL rf6{8{ PsfpG6]G6\; ;+:yfaf6 rf6{8{ PsfpG6G;L k/LIff
pQL0f{ u/L ;+:yfsf] ;b:otf k|fKt ug{sf] nflu @)!# d] !% b]lv
!& ;Dd ;+:yfaf6 ;+rflnt l;P ;b:otf k/LIff ;+rfng ul/Psf]
lyof], g]kfn rf6{8{ PsfpG6]G6\; lgodfjnL adf]lhd ljb]zL ;+:yfaf6
l;P pQL0f{ ug]{x?n] ;+:yfsf] ;b:otf k|fKt ug{ k/LIff pQL0f{
ug'{ kg]{ k|jwfg 5 . ;f] k/LIffdf ;fd]n x'g s"n !^! k/LIffyL{sf]]
cfj]bg k/]sf] lyof] h;df skf]/{ 6] n, k|ToIfs/ tyf ck|ToIfs/df
qmdzM (@, !!( tyf !@! k/LIffyL{ /x]sf lyP eg] skf]{/]6 n,
k|ToIfs/ tyf ck|ToIfs/sf] k/LIffdf qmdzM **, !!$ tyf !!(
k/LIffyL{ k/LIffdf ;fd]n ePsf lyP .

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

H'fg dlxgfsf] Rff6{8{ PsfpG6]G;L k/LIff ;DkGg

;+:yfaf6 h'g @)!# df ;+rflnt rf6{8{ PsfpG6]G;L sf]if{ cGtu{t

laleGg txsf] clGtd k/LIff ;DkGg ePsf] 5 . h'g @ b]lv
h'g !), @)!# ;Dd ;+rflnt pQm k/LIffdf lgDg ;+Vofdf
k/LIffyL{ x ?sf] cfj] b g / ;xeflutf /x] s f] lyof] .
qm=;+ tx
laBfyL{ laj/0f klxnf] bf]>f] b'a}
s"n
;d"x ;d"x ;d"x
%$@
! CAP I cfj]bs ;+Vof
(New) k/LIffdf ;fd]n
%@%
@ CAP I cfj]bs ;+Vof &$
#&
*)
!(!
k/LIffdf ;fd]n &!
##
^^
!&)
# CAP II cfj]bs ;+Vof @@* !^! %(# (*@
k/LIffdf ;fd]n !*$ !$! %&( ()$
$ CAP III cfj]bs ;+Vof &@
&$
!)^ @%@
k/LIffdf ;fd]n ^^
&!
!)% @$@
;j} txsf u/L !(^& laBfyL{n] k/LIffdf cfj]bg u/]sf]df slDtdf
Ps ljifo lbg] laBfyL{sf] ;+Vof !*$! /x]sf] lyof] . ;+:yfn]
lng] k/LIff k|To]s jif{ h'g tyf l8;]Dj/ dlxgfdf ;+rfng x'g]
ub{5 .

n]vf k|flalw1 -PsfplG6 6]SgLlzog_ k/LIffsf]

k/LIffkmn k|sflzt

l;lkO{ tflnd ;+rfng

;b:ox?sf] Ifdtf clea[l4 ub}{ n}hfg] nIo cg'?k ;+:yfn]

n]vfJoj;fo k]zf ug{ rfxg] k]zfut k|df0fkq k|fKt ;+:yfsf
;b:ox?nfO{ cgj/t Joj;flos lzIff clgjfo{ ub}{ cfO{/x]sf]
5 . cgj/t Joj;flos lzIff k|bfg ug{ ;+:yfn] ^ laleGg
;+:yfx?nfO{ cg'dlt k|bfg u/]sf] 5 . cg'dlt k|fKt ug]d{ f g]kfn
cl86;{ P;f]l;Pzg -c8fg_, O{G6/g]zgn sn]h ckm PsfpG6]G;L
-OGsf_, rf6{8{ Ps]8]lds O{G6/g]zgn -l; P cfO{_, O{lGi6Ro"6
ckm k|f]km]zgn PlS;n]G;L-cfO{ lk O{_, lk|Hd ;]G6/ ckm nlg{
-lk|Hd_ tyf k|fk] m]zgn ;f]n;
' g -lk P;_ /x]sf 5g\ . xfn ;Dd
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf nufot tflnd k|bfg ug{ cg'dlt
k|bfg ul/Psf ;+:yf u/L sf7df8f},+ dx]Gb|gu/, gf/fo0f3f6, e}/xjf,
afun', hgsk'/, la/f6gu/, aL/u+h, latf{df]8, x]6f}+8f, a'6jn,
w/fg, bf, kf]v/f, O{nfd, wgu9L tyf g]kfnu+hdf jflif{s
sfo{tflnsf cg';f/sf l;lkO{ sfo{qmdx? ;DkGg ePsf 5g\ .
sfo{qmdaf6 sl/j #!&) ;b:ox? nfeflGjt ePsf 5g\ .

cWoIf tyf pkfWoIf lgjf{lrt

;+:yff/f dfr{ @)!#df ;+rflnt n]vf k|flalw1 -PsfplG6 6]SgLlzog_

k/LIffsf] k/LIffkmn k/LIff ;ldltsf] lg0f{o cg';f/ k|sflzt ul/Psf]
5 . k|sflzt glthf cg';f/ * hgf k/LIffyL{ pQL0f{ ePsf 5g\ .
k/LIffsf] lgldQ !% hgfn] cfj]bg kmf/d e/]sf]df !$ k/LIffyL{n]
k/LIffdf cfkm\gf] pkl:ylt hgfPsf lyP . k/LIff k|To]s jif{ dfr{
tyf ;]K6]Da/ dlxgfdf ;+rfng x'g] ub{5 .

;b:o au{a[l4 lnlvt k/LIff ;DkGg

;+:yfaf6 h'g @ b]lv h'g %,@)!# ;Dd ;+rflnt ;b:o au{

a[l4 k/LIff cGtu{t u tyf 3 au{sf ;b:ox?sf] lnlvt k/LIff
;DkGg ePsf] 5 . ;+:yfn] z}lIfs of]Uotfsf] cfwf/df jflif{s
?kdf lnlvt k/LIff ;+rfng ub}{ cfO{/x]sf] 5 . lnlvt k/LIffdf
u au{af6 v au{sf] lgldQ tyf 3 au{af6 u au{sf] lgldQ
qmdzM !@ / @ hgfn] cfj]bg lbPsf]df qmdzM ( / ! hgfn]
dfq k/LIffdf pkl:ylt hgfPsf lyP .

;b:o tyf Joj;flos

ljsf; ljefu ;DjGwdf
;b:otf, k]zfut k|df0fkq tyf n]vfJoj;foL ;+:yf ;DaGwdf
! >fj0f @)^( b]lv @)&) c;f/;Dd ;+:yfsf] ;b:otf, k]zfut
k|df0fkq tyf n]vfJoj;foL ;+:yfsf] xfnsf] l:ylt tyf gjLs/0f
l:ylt lgDg adf]lhd /x]sf] 5 .
;b:o
l;PPkml;P
cf/P= aL
cf/P= ;L
cf/P= 8L
s"n ;b:o

;b:otf
k]zfut k|df0fkq n]vfJoj;foL ;+:yf
s"n gjLs/0f s"n gjLs/0f s"n gjLs/0f
^^#
$&(
%%*
@%)
$^$
@!*
##&@ @!$%
#!@^ !^!*
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@!)) !@%)
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&@%* #(!% !()@ !@^(

lgjf{lrt cWoIf l;P= dx]z s'df/ u'/fufO{+ -bfofF_ tyf pkfWoIf

l;P= g/]Gb| e/fO{ -jfofF_.
5}7f}+ kl/ifbsf] bf]>f] sfo{sfn -@)&))&!_ sf] lgldQ ldlt
@)&))#@* ut] ;+:yfsf] sfof{nodf cWoIf tyf pkfWoIfsf]
lgjf{rg ;DkGg eof] . pQm lgjf{rgdf l;P= dx]z s'df/ u'/fufO{+
cWoIf kbdf lglj{/f]w lgjf{lrt x'ge' of] eg] dtbfg k|lqmof dfkm{t
;DkGg ePsf] lgj{rgdf l;P= g/]Gb| e/fO{ pkfWoIf kbdf lgj{lrt
x'g' eof] . l;P= dx]z s'df/ u'/fufO{+n] o; eGbf cl3 5}7f}+
kl/ifbsf] k|yd sfo{sfndf pkfWoIf eO{ cfkm\gf] e"ldsf lgefpg'
ePsf] lyof] eg] l;P= g/]Gb| e/fO{ kfif{b\sf] e"ldsfdf /xg'ePsf]
lyof] . pxfFx? b'j}nfO{ awfO{ tyf z'esfdgf .

sfo{sf/L lgb]{zssf] kbfjlw yk

g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] kl/ifbn]
l;P= ljgo k|sfz >]i7nfO{ sfo{sf/L lgb]z
{ s
kbdf bf]>f] kbfjlwsf] nflu ! r}q @)&)
b]lv nfu'x'g] u/L yk u/]sf] 5 . l;P=
>]i7n] o; cl3 klg ;+:yfdf sfo{sf/L
lgb]{zs kbdf rf/ aif{ /xL cfkm\gf] sfd
ug'e{ Psf] lyof] . awfO{ !!!

g]kfn rf^{*{ PsfpG^]G^\; ;+:yfsf] va/kq

SAFA af]8{ tyf sld6L ldl6 / cGt/f{li6o

cGt/f{li6o ;xeflutf
CAPA sld6L / af]8{ ldl6 tyf CAPA AGM df ;xefuL
@# b]lv @% d] ;Dd Sofg8fsf] e]Gsf]e/df ;+rfng ePsf] laleGg
CAPA sld6L / af]8{ ldl6 tyf CAPA AGM df ;+:yfsf]
tkm{af6 cWoIf l;P= dw' lj/ kf08] / pkfWoIf l;P= dx]z s'df/
u'/fufO{n] efu lng' eof] .

sGkm/]G; ;DaGwdf

!& b]lv !( h'g @)!# ;Dd >Ln+sfsf] sf]nDaf]df CMA ICASL

n] cfof]hgf u/]sf] SAFA sld6L, af]8{ ldl6 tyf cGt/f{li6o
sGkm/]G; CMA International Management Accounting Conference
2013 on "Sustainable Value Creation Through Cost Efficiency"

df ;+:yfsf] tkm{af6 cWoIf l;P= dw' lj/ kf08], kfif{b df]xg

k/fh'nL, tyf k"j{ cWoIfx? l;P= gf/fo0f ahfh / l;P= ;'jf]w
s'df/ s0f{n] efu lng' eof] .

k|fkssf] gfd / 7]ufgfM

l6s6

k|sfzs M ;Dkfbg ;ldlt

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

g]kfn rf6{8{ PsfpG6]G6\; ;+:yf

(Established under the Nepal Chartered Accountants Act, 1997)

aa/dxn, sf7df8f}+, kf]=a=g+= %@*(, kmf]gM )!$@%*%^($@^(!#)

km\ofS;M ))((&!$@%*%^*, Od]nM ican@ntc.net.np, j]j;fO6M www.ican.org.np

zfvfx? M lj/f6gu/, a'6jn, jL/u~h, kf]v/f