seea rev.2011 ch2 acc framework
TRANSCRIPT
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
1/9
6-8-43+(>+(>+(>+
Al~l Fgm~k~rfo
al~l sfj{fbkllj (~fsftrk sfj{fbkllj gl{v bltk
`vrlj+)
al~l tfhvil~k (~fsftrk gfrkgl `vrlj dftrkjblg
~fdlhlk sfj{ftls vjrvg gltdmj+)
al~l sfjbvgvjh (~fsftrk blilo sfodfjrvglj
rljl`+)
al~l dvbl{l (~fsftrk gfjkgolrlj {ljh bkdftkglj
gfslbl sfjhvjavjh vjrvg ~fdvl` rlolj jl~kmjli+*
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
2/9
6-8-43+(>+(>+(>+
bkgmj~vo~k mif` tvol rljhhl (gmj~vo~k lg kt tvol
rljhhl+7
bkgmj~vo~k mif` sfoftkjrl` (gmj~vo~k lg kt
sfoftkjrl`+7
bkavli gf ~fivtv` bvjkl (fg~smt+7
bkalbkglj ~fdlhlk sft~fbkllj vjrvg bkhvjlglj jljrk
(kjufjrmtk+7 lrlv
bkhvjlglj ~fdlhlk l~fr (ok~lij{l of~kj+ ~filol
aljhgl xlgrv {ljh ilol vjrvg ofjh`l~kiglj stmbvg
ilkjj{l (sfodfjrvglj ombli rfrls dtvrm+
DFJRVGDFJRVGDFJRVGDFJRVG BL^LTBL^LTBL^LTBL^LT RLDFIRLDFIRLDFIRLDFI SFJ[FBKLLJSFJ[FBKLLJSFJ[FBKLLJSFJ[FBKLLJBLJBLJBLJBLJ SFJHHVJLLJSFJHHVJLLJSFJHHVJLLJSFJHHVJLLJ OMJFRFTOMJFRFTOMJFRFTOMJFRFT
Rldfisfj{fbkllj
Kjbv~rtk Ivlt Jfhftk Rmrli
Stmbvg Mvrsvr Kosmt Rmrli
sfj{fbkllj
Rldfisfjhhvjllj
Kjbv~rtk Tvol`
Rljhhl
Sfoftkjrl` Lgvovil~k Ivlt Jfhftk Rmrli
Stmbvg Gmj~vo~k
ljrltl
Gmj~vo~k
lg`kt TR
Gmj~vo~k
lg`kt
sfoftkjrl`
SOD Fg~smt Rmrli
sfjhhvjllj
Jkilk
Rlodl`
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
3/9
6-8-43
Rldfi sfj{fbkllj blj sfjhhvjllj ek~kg
Liktlj ek~kg bknlrlr blilo ^FFL bfjhlj ofj{v~vj
rldfi sfj{fbkllj blj sfjhhvjllj blilo vjkr
sfjhvgvtlj ek~kg
Rldfi kjk bkhvjlglj vjrvg ofjkilk dlhlkoljl ~vlrv
sftfgmjmoklj ofj{fbklglj blj ofjhhvjlglj
fjfthk) lkt blj olrftkli) blj avhl bkhvjlglj vjrvg
ofoftkg~l sftvdl`lj smil stmbvg~k blj gmj~vo~k
bltk xlgrv gf xlgrv
Akgl bkgmodkjl~kglj bfjhlj blrl bltk rldfi
sfj{fbkllj blj sfjhhvjllj omjfrft) sftvdl`lj
stmbvgrkukrl~ blj kjrfj~krl~ blilo sfjhhvjllj kjsvr
lilo blj sfjhfivltlj tf~kbv blslr bksftkg~l
DFJRVGDFJRVGDFJRVGDFJRVG BL^LTBL^LTBL^LTBL^LT RLDFIRLDFIRLDFIRLDFI SFJ[FBKLLJSFJ[FBKLLJSFJ[FBKLLJSFJ[FBKLLJ
BLJBLJBLJBLJ SFJHHVJLLJSFJHHVJLLJSFJHHVJLLJSFJHHVJLLJ
JFTLNLJFTLNLJFTLNLJFTLNL L^FRL^FRL^FRL^FR (
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
4/9
6-8-43
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
5/9
6-8-43+
Tf~kbvli lblil` liktlj ek~kg bltk olrftkli slblt) nlkt) blj hl~ ~ftrlfjfthk {ljh bkdvljh* Bkdvljh blilo `li kjk lblil` bkdvljh lrlvbksljnltglj lrlv tvol` rljhhl ofilivk stm~f~ stmbvg~k) gmj~vo~k)lrlv lgvovil~k*
Ltv~ ek~kg bksfnl` gf blilo rkhl glrfhmtk vjrvg rvavlj sfodljhvjljrldfi sfj{fbkllj blj sfjhhvjllj) {lkrv1 fjfthk) lkt) blj olrftkli*
Ltv~ ek~kg avhl bknlrlr blilo jftlnl l~fr {ljh ofjafil~gljsftvdl`lj ~rmg l~fr ljrlt sftkmbf* Blilo ltv~ kjk ovjhgkjrftgljbvjh kjsvr lilo) stmbvg) blj tf~kbv*
^vlrv ltv~ sfjrkjh blilo `li ek~kg {ljh bknlrlr blilo jfnltl l~frlblil` bfsif~k* Bfsif~k dftglkrlj bfjhlj sfjhhvjllj l~frikjhgvjhlj ofilivk fg~rtlg~k) ld~rtlg~k) blj sfoljfjlj mif` vjkr/vjkr fgmjmok ~f kjhhl ofjhvtljhk gfrft~fbkllj ~vodft bl{l lilobk ol~l {ljh lglj blrljh*
LGVJRLJ^K VJRVG BLRL EIMX BLJ ^RMNG(2+
Blilo K~rkil Omjfrft1
Bvl rksf ltv~ fgmjmok {ljh bkbfekjk~kglj blilo ^JL
lblil rtlj~lg~k blj ltv~ ilkjj{l* Rtlj~lg~k lblil`
liktlj fgmjmok {ljh ofikdlrglj kjrftlg~k ljrlt vjkr
fgmjmok bfjhlj sftaljaklj* Ltv~ ilkjj{l dftglkrljbfjhlj sftvdl`lj jkilk l~fr blj gfxlakdlj {ljh rkblg
bk`l~kiglj blilo rtlj~lg~k*
Dlj{lg rtlj~lg~k {ljh dft`vdvjhlj bfjhljsftrvgltlj stmbvg ljrlt vjkr fgmjmok*
Ltv~ stmbvg bknlrlr slbl rldfi sfj{fbkllj blj
sfjhhvjllj omjfrft*
LGVJRLJ^K VJRVG BLRL EIMX BLJ ^RMNG(6+
^rmng^rmng^rmng^rmng ((((^rmg^rmg^rmg^rmg---- ^l`lo^l`lo^l`lo^l`lo++++
^rmg blilo `li ek~kg1
^rmg ofjhlnv slbl avoil` rmrli l~fr slbl ~vlrv rkrkg xlgrv rftrfjrv*
L~fr ikjhgvjhlj kjbkukbv rftbktk bltk ~vodlt bl{l okjftli blj fjfthk)rljl ) ~vodft bl{l rljl`) ~vodft bl{l gl{v) ~vodft bl{l lkt) blj~vodft bl{l `l{lrk ilkjj{l*
Umivof lkt bk ilvr rkblg bkljhhls blilo ikjhgvs ~vodft bl{l lktblilo Nfjrft Etlofxmtg gltfjl sft~f~kllj lkt {ljhrftiliv df~lt*
Tvljh ikjhgvs sfjhvgvtlj ofjnlgvs ~fovl ~rmg {ljh blslrofodftkglj oljellr dlhk gfoljv~kllj*
L~fr i kjhgvjhlj avhl ofjnlgvs fgm~k~rfo blj al~l fgm~k~rfo*Sfjhvgvtlj fgm~krfo bkbl~ltglj slbl oljellr olrftkli blj jmjolrftkli bltk ikjhgvjhlj*
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
6/9
6-8-43
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
7/9
6-8-43+(>+(>+(>+
Bltk ~fhk dlkg ek~kg blj omjfrft gfhklrlj {ljhbkilgvglj blilo sftv~l`llj bk~fdvr ~fdlhlkgfhklrlj $mxj/lnnmvjr$*
Gfhklrlj dftvsl mxj/lnnmvjr ekjli v~f blj mxj/lnnmvjr kjrftofbklrf v~f
Blilo sfj{v~vjlj jftlnl evjh~kmjli) ovjhgkj
tfifulj vjrvg ofjhkbfjrkekgl~k gfhklrlj ~fgvjbftilkj bltk sftv~l`llj vjrvg rvavlj ikjhgvjhlj`kbvs ~f`kjhhl gfrftljhlj ifjhgls rfjrljh
lgrkukrl~ {ljh tfifulj blslr bkdvlr
DDDDLRL^LRL^LRL^LRL^////DLRL^DLRL^DLRL^DLRL^ HHHHFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKR////VJKRVJKRVJKRVJKR
FGMJMOKFGMJMOKFGMJMOKFGMJMOK
Dlrl~ hfmhtlek~ {ljh ofjbfekjk~kglj tvljhikjhgvs fgmjmok bkbl~ltglj slbl gmj~fs xkil{l`fgmjmok*
Xkil{l` fgmjmok lblil` blftl` bk dlxl` gmjrtmi
{ljh fefgrke bltk ~fdvl` sfoftkjrl`lj rvjhhli
^fdvl` sftfgmjmoklj jl~kmjli rftbktk bltk
`kosvjlj ~fovl vjkr gfifodlhllj {ljhdftrfoslr rkjhhli bk xkil{l` fgmjmok) {lkrv vjkrofokikgk sv~lr gfsfjrkjhlj fgmjmok bmokjlj bk
~vlrv xkil{l` fgmjmok rftrfjrv
DDDDLRL^LRL^LRL^LRL^////DLRL^DLRL^DLRL^DLRL^ HHHHFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKRFMHTLEK^ VJRVG VJKR////VJKRVJKRVJKRVJKRFGMJMOKFGMJMOKFGMJMOKFGMJMOK (4+(4+(4+(4+
Rkhl sfjhfnvliklj vrlol 1
Vjkr dftjklr vjrvg dftmsftl~k bk jfhltl gvtljh bltk ~frl`vj* Kjkbkljhhls sfjbvbvg jfhltl l~li oftfgl*
Vjkr ofostmbvg~k Tf~kbfjr blslr dftmsftl~k bk ivlt xkil{l`jl~kmjli) ok~lij{l glsli blj sf~lxlr rftdljh) blj msftl~ksfjljhglslj kglj bk sftlktlj kjrftjl~kmjli blj jfhltl ilkj* Blilogl~v~ kjk oftfgl bkljhhls xlthl rfrls fgmjmok jl~kmjli oftfglrftifsl~ bltk imgl~k msftl~k oftfgl*
Xlthl bltk xkil{l` jl~kmjli blslr rkjhhli ~fofjrltl bk jfhltl ilkjvjrvg dfgftal lrlv tfgtfl~k* Gmj~vo~k bkilgvglj mif` xlthl ~fsftrkbk jfhltl ilkj bkljhhls sfjbvbvg gmj~vo~k ivlt jfhftk* Gmj~vo~kbknlrlr ~fdlhlk kosmt bltk jfhltl bk oljl mtljh rft~fdvr lblil`sfjbvbvg blj fg~smt jfhltl krv bkgvjavjhk*
SFJHVGVTLJ VJKR VJRVG GFSFTIVLJSFJHVGVTLJ VJKR VJRVG GFSFTIVLJSFJHVGVTLJ VJKR VJRVG GFSFTIVLJSFJHVGVTLJ VJKR VJRVG GFSFTIVLJ^RLRK^RKG^RLRK^RKG^RLRK^RKG^RLRK^RKG
Rfthljrvjh slbl ~rtvgrvt kjemtol~k blilo ~vlrv
jfhltl) blrl fgmjmok gfovjhgkjlj lglj rft~fbkl
vjrvg ~fdlhklj df~lt afjk~ vjkr fgmjmok)
rftvrlol vjrvg sftv~l`llj blj) blilo dfdftlsl
gl~v~ vjrvg sftv~l`llj kjbkukbv*
Blilo rldfi sfj{fbkllj blj sfoljellrlj ek~kg
ikjhgvjhlj bkrlodl`glj ~fdlhlk gmimo rlodl`lj
dft~lol sftv~l`llj bktfstf~fjrl~kglj ~fdlhlk
kjbv~rtk) tvol` rljhhl blj ~fivtv` bvjkl
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
8/9
6-8-43+(>+(>+(>+
Sft~sfgrke lirftjlrke rft`lbls ikjhgvjhlj 1
ofosftrkodljhglj dl`xl ikjhgvjhlj ofolkjgljsftlj {ljh ifdk` lgrke*
Bltk sft~sfgrke kjk ikjhgvjhlj blslr bksl`lok ~fdlhlk
~fsftljhglr fgm~k~rfo $vjkr$ {ljh ofj{fbklglj al~lfgm~k~rfo rft`lbls sftfgmjmoklj blj {ljh
gfolosvljj{l vjrvg ofodftkglj il{ljlj rft~fdvr
blslr dftvdl` bltk xlgrv gf xlgrv*
Sfjhfodljhlj sfjbfglrlj vjrvg ofjbfekjk~kglj blj
glrfhmtk~l~k vjkr fgm~k~rfo ~fnltl tkjnk blilo ^FFL
Fpsftkofjrli Fnm~{~rfo Lnnmvjr~*
LRVTLJ BLJ STKJ^KS SFT@KRVJHLJLRVTLJ BLJ STKJ^KS SFT@KRVJHLJLRVTLJ BLJ STKJ^KS SFT@KRVJHLJLRVTLJ BLJ STKJ^KS SFT@KRVJHLJ
Sfjbl`vivljSfjbl`vivljSfjbl`vivljSfjbl`vivlj
Blilo ofilgvglj sft`krvjhlj
ofodvrv`glj lrvtlj blj
stkj~ks {ljh gmj~k~rfj lhlt
gmj~kikl~k ofjalbk ovbl * Blilo
sft krvjhlj ^FFL ~lol bfjhlj
sft krvjhlj ^JL*
Sft`krvjhlj hljbl blj gvltrfr
Bltk ~vbvr sljbljh ~lrv vjkr fgmjmok
bkrftlsglj stkj~ks sfjnlrlrlj (fjrtk+ hljbl *
Kjk ofjvjavgglj dl`xl rkls rtlj~lg~k
bkilgvglj bvl glik sfjnlrlrlj (fjrtk+* Rftblslr
sfjhfjrtklj mvrsvr) gmj~vo~k) kjuf~rl~k)
stmsftrk kjnmof lrlv rtlj~eft) blj avhlsfjnmnmglj fjrtk {ljh ofjvjavgglj
sfjkjhglrlj lrlv sfjvtvjlj blilo l~fr
ekjlj~kli lrlv sftrljhhvjhalxldlj
Gltfjl sft`krvjhlj ^FFL rkblg `lj{l
ofjh`krvjh ~lrv vjkr rlsk avhl ofjh`krvjh
~fovl vjkr blilo fgmjmok) stkj~ks
sft krvjhlj fjrtk hljbl `ltv~ bksftivl~ vjrvg
ofol~rkglj dl`xl rtlj~lg~k rvjhhli bknlrlr
slbl xlgrv {ljh ~lol slbl gfbvl ~k~k* Kjk
bkgfjli ~fdlhlk sft`krvjhlj fjrtk |vltrfr*
Xlgrv sfjnlrlrlj
Stkj~ks blilo sfjnlrlrlj |vltrfr blj
sfjnlrlrlj hljbl lblil` dl`xl rtlj~lg~k
blj liktlj rtlj~lg~k ilkj `ltv~ bknlrlr blilo
xlgrv {ljh ~lol bltk dftdlhlk olnlo
sft`krvjhlj bltk gfbvl vjkr*
-
8/2/2019 SEEA rev.2011 Ch2 Acc Framework
9/9
6-8-43