seea rev.2011 ch6 integrating & presenting the accounts

8/2/2019 SEEA rev.2011 Ch6 Integrating & Presenting the Accounts

http://slidepdf.com/reader/full/seea-rev2011-ch6-integrating-presenting-the-accounts 1/14

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:/1/74<7

1

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Tjcaalgzcalc Kl{l Fbybm klc

Eocj{jw



:/1/74<7

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Tjcklhznzlc

‧

Tjcaalgzcalc bcb ejwztlmlc tobc z{lel klnle YJJL mlwjcl kltl{ ejegjwbmlcbcfowelyb rlca njgbh nzly kjcalc {jel rlca njgbh ytjybfbm. kltl{ ejeglckbcamlc

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:/1/74<7

2

Nlc`z{lc###

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:/1/74<7

<4

Y{l{by{bm Kjymwbt{bf

‧

[o{ln klc lawjal{ ’ Cjwlil YJJL {jwkbwb klwb {o{ln klc lawjal{ rlca gjw{z zlc zc{zm ejelc{lz

tjwzglhlc nbcamzcalc klc lm{bvb{ly jmocoeb#

’ Cjwlil lwzy fbybm {o{ln lwzy fbybm yjtjw{b lwzy {o{ln klwb lbw. jcjwar. aly

jebyb. klc nbeglh tlkl{ klnle tjwjmocoeblc yjilwl mjyjnzwzhlc l{lz

bckzy{bw mjibn klc w{ kltl{ kbtjwonjh#

‧

Cjwlil eokln. lwzy fbybm klwb yzegjw lnle {jwelyzm jmy{wlmyb klc mjwzylmlclnle kltl{ kbtjwonjh cbnlb {o{ln klwb yzegjw klrl lnle klc kjtnjyb nlbccrl#

‧ Zwz{lc cjwlil. mzcib mjyjnzwzhlc klwb tjwytjm{bf YJJL lklnlh kjtnjyb rlca {jnlh

kb lk`zy{ glnlcibca b{je crl yjtjw{b lk`zy{ kjtnjyb cbnlb {leglh klc {lgzcalc#

‧ cjwlil fzcayb. JTJL klcc JAYY. {o{ln yjtjw{b tjcajnzlwlc cl{bocln {jwhlklt

tjwnbckzcalc nbcamzcalc klc {o{ln twokzmyb. cbnlb {leglh. klc tjmjw l

nbcamzcalc glwlca klc `lyl kltl{ kbtjwonjh

Y{l{by{bm y{wzm{zwln‧ Y{l{by{bm kjymwbt{bf nlbc rlca kltl{ kb{zwzcmlc klwb cjwlil

y{wzm{zw lklnlh kl{l lnbwlc klc y{om klwb cjwlil fbybm klceocj{jw# Mlwjcl cjwlil y{wzm{zw ejebnbmb ilmztlc rlca njcamlt.elml moc{wbgzyb klwb vlwblgjn rlca gjwgjkl kltl{ kbmj{lhzb#

‧ Ioc{oh nlbc klwb y{l{by{bm y{wzm{zwln ejcilmzt moc{wbgzyb klwbtl`lm nbcamzcalc {jwhlklt tl`lm {o{ln moc{wbgzyb {jclal mjw`ltlkl twokzmyb glwlca klc `lyl nbcamzcalc {jwhlklt mjyjnzwzhlc{jclal mjw`l. moc{wbgzyb klwb yztnlb jcjwab rlca gjwlyln klwb

yzegjw klrl rlca kltl{ kbtjwglhlwzb. klc y{wzm{zw {lclh yjw{ltjwzglhlc y{wzm{zw {lclh klwb qlm{z mj qlm{z#

‧ Gjgjwltl mocyjt ytjybfbm {jnlh kbgzl{ lalw kltl{ ejczwzcmlccjwlil mj klnle gjc{zm cjwlil fzcaybocln#

Cjwlil lyj{ fbybm kltl{ ejegjwbmlc bcfowelyb ejcajclbmj{jwyjkbllc lyj{ yjw{l wlybo tjcalegbnlc klc ilklcalc rlcakbebnbmb#

Cjwlil lyj{ eocj{jw kltl{ kbazclmlc zc{zm ejcajy{belybmjmlrllc cblnb klwb lyj{ nbcamzcalc glbm yjilwl bcy{b{zyboclnelztzc clybocln#

Yjwlcamlblc cjwlil lyj{ {jwyjgz{ kltl{ ejegjwb bcfowelybejcajclb kjtnjyb klwb lyj{ nbcamzcalc#

@bml kbmoegbclybmlc kjcalc kl{l tjckzkzm yjw{l kl{l wzelh{lcaal yjtjw{b tjcajnzlwlc wzelh {lcaal. elml kltl{kb{zwzcmlc gjylwlc tjcaazcllc lyj{ nbcamzcalc jwmltb{l klckby{wbgzyb tjcaazcllccrl kb gjwglalb mlnlcalc wzelh {lcaal#

‧ Kl{l tlkl wlcalmlblc cjwlil ejegjwbmlc bcfowelyb ejcajclb

glalbelcl tjegblrllc klwb mjabl{lc rlca gjwqlqlylc

nbcamzcalc yjw{l gblrl klnle ejcajnonl yzegjw klrl lnle#

‧ Jy{belyb klwb {o{ln gblrl tjcrjkbllc yzegjw klrl hlwzy

ejelyzmmlc zcyzw gblrl otjwlyb zeze yjtjw{b mocyzeyb

lc{lwl. ztlh klc al`b. yjw{l tjcalkllc glwlca eokln#

‧ Bckbml{ow%bckbml{ow kb l{ly kbkltl{ klwb cjwlil fbybm klc

eocj{jw#

‧ Twokzm{bvb{ly klc bc{jcyb{ly lklnlh bckbml{ow tjc{bca rlca

kltl{ kb{zwzcmlc klwb kl{l cjwlil jmocoeb klc nbcamzcalc#

‧ Zc{zm ejcazmzw tjwzglhlc klwb qlm{z mj qlm{z kbazclmlc

yl{zlc vonzej#

‧ Bckbml{ow kjioztnbca kbazclmlc zc{zm ejnbhl{ tjckltl{lc

l{lz mjabl{lc mocyzeyb elcl rlca ejcbcaml{ yjbwbca kjcalc

gjwmzwlcacrl tjcaazcllc yzegjw klrl lnle#

‧ Bckbml{ow tjeglrlwlc tonz{lc ejcahzgzcamlc lc{lwl

tjegzlcalc tonz{lc klc tjeglrlwlc#



:/1/74<7

<<

‧ [jnlh glcrlm bckbml{ow kbglcazc gjwmlb{lc kjcalc byz

tjeglcazclc gjwmjnlc`z{lc. yjtjw{b tworjm tjeglcazclc%hb`lz

OJIK knn#

‧ YJJL ejcrjkblmlc bcfowelyb klylw tjc{bca ejcajclb bckbml{ow

rlca kltl{ kbtbnbh tlkl totznlyb rlca gjwgjkl#

‧ Hzgzcalc lc{lwl YJJL klc YCL kltl{ ejegjwbmlc aleglwlc

ejcajclb mockbyb lawjal{ elmwojmocoeb rlca njgbh gjwqlqlylc

nbcamzcalc#

‧ Kbwjmoejcklybmlc zc{zm ejcaazclmlc mjwlcaml mjw`l YJJL klnle

ejebnbh bckbml{ow rlca yjyzlb#

Ioc{oh Tjcrl`blc [jwtlkz Klwb Kl{l

Fbybm klc Kl{l Eocj{jw

‧ [bklm lkl y{wzm{zw y{lcklw klnle ejcaalgzcamlc cjwlil fbybm

klc eocj{jw. {jwalc{zca tlkl mj{jwyjkbllc kl{l klc ilmztlc

cjwlil#

‧ Mltlyb{ly klnle ejeglcazc y{wzm{zw rlca gjwgjkl

ejnbgl{mlc bcfowelyb klwb cjwlil%cjwlil rlca gjwgjkl#

‧ Ioc{oh0 moetbnlyb klwb cjwlil lyj{ {jc{lca yzegjw klrl bmlc

lmlc ejegjwb bcfowelyb gjwhlwal tlkl cjwlil fbybm klc cjwlil

eocj{jw#

‧ Ejymbtzc {bklm lkl y{lcklw tjcrl`blc cjwlil algzcalc fbybmklc eocj{jw. clezc {jwkltl{ gjgjwltl hln rla hlwzykbnbgl{mlc klnle tjcaalgzcalc {jwyjgz{#

‧ Jetl{ hln rlca kbbmz{mlc klnle tjcaalgzcalc lklnlh kl{llnbwlc eocj{jw. lnbwlc fbybm. y{om. klc lnbwlc lyj{ nbcamzcalc#

‧ Cjwlil algzcalc lkl glbmcrl ejcaaleglwmlc mj`lkblctlkl yl{z tjwbokj qlm{z#

‧ Kjcalc ejnbhl{ cjwlil jcjwab. kltl{ kbmj{lhzb

tjwglckbcalc klwb tjcrjkbllc klc tjcaazcllc glhlc%glhlc jcjwab glbm klwb ybyb eocj{jw elztzc klwb yl{zlcjcjwab

‧ Yjilwl nzly. kl{l tjcrjkbllc jcjwab tlkl cjwlil fbybm gjwyjyzlblckjcalc cjwlil eocj{jw#

‧ Bcfowelyb {leglhlc kbtjwnzmlc tlkl {lgjn tjcrjkbllc jcjwabcjwlil eocj{jw zc{zm ejcajy{belyb tjcrjkbllc tlkl hlwalklylw klc hlwal tjegjnb#

‧ Tlkl {blt bckzy{wb. {blt {lgjn ejczc`zmmlc tjcrjkbllc klctjcaazcllc klwb glhlc jcjwab klc ejcilmzt. tlkl cjwlileocj{jw yl`l. glwby {o{ln tjcrjkbllc twokzm klc tjwebc{llclc{lwl yjw{l tjwebc{llc lmhbw twokzm#

‧ Lalw tjwglckbcalc tjcrjkbllc klc tjcaazcllc twokzm kltl{kbnlmzmlc kjcalc glbm. elml mnlybfbmlyb glhlc jcjwab hlwzykbnlmzmlc kjcalc gjclw#

Cjwlil [jwtlkz Jcjwab

‧ Tlkl cjwlil {jwtlkz. yj{blt twokzm jcjwab kbyl`bmlc zc{zm yj{blt bckzy{wb

yjhbcaal tlkl bckzy{wb rlca ylel kltl{ kbnlmzmlc tjwglckbcalc ejcajclb

tjcrjkbllc/tjcaazcllc lc{lw twokzm jcjwab#

‧ Ioc{oh gjc{zm cjwlil {jwtlkz klwb twokzm jcjwab{lgjn 6#:#7

‧ Klwb cjwlil kbl{ly kltl{ kbnbhl{ glhql y{wzm{zw klwb cjwlil {jwtlkz {jwkbwb klwb

{lgjn tjcaazcllc (zyj " klc {lgjn tjcrjkbllc (yzttnr " klc elybca%elybca {lgjn

kbyl`bmlc klnle gjc{zm kl{l eocj{jw (yl{zlc zlca" klc fbybm (`oznj"

‧ [lgjn bcb kbtjwnzly kjcalc ejcleglhmlc bcfowelyb ejcajclb yzegjw ebcjwln

klc jcjwab= awoyy fbxjk iltb{ln fowel{boc fow jx{wli{boc of jcjwar wjyozwijy klc

yzttnr of jcjwar twokzi{ = jebyb zklwl



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<7

[lgjn 6#:#7 Nlc`z{lc {lgjn 6#:#7

Nlc`z{lc####

‧ Tlkl glwby {o{ln yzttnr of twokzi{ klc {o{ln bc{jwejkbl{j iocyzet{boc lck fbcln

zyj kltl{ kbn bhl{ yhlwj oz{tz{ twokzm jcjwab {jwhlklt {o{ln oz{tz{ twokzm

jmocoeb (twokzm jcjwab klc coc jcjwab"

Cjwlil [jwtlkz Lbw

Cjwlil [jwtlkz Lbw

‧ Ylnlh yl{z mjzc{zcalc ejcaalgzcamlc kl{l fbybm klc eocj{jw twokzm lbw klnle

yl{z cjwlil rlca ylel rlb{z kltl{ ejezklhmlc m b{l zc{zm ejckltl{mlc

bckbml{ow rlca mocyb y{jc zc{zm jvlnzlyb kletlm tlkl yzegjw lbw mlwjcl

tjwzglhlc jmocoeb. ebylncrl tjwzglhlc y{wzm{zw jmocoeb. tjwzglhlc yzmz

gzcal.knn

‧ kjcalc ejcaazclmlc cjwlil {jwtlkz klnle eokjn jmocoeb. ejezcambcmlc

mb{l zc{zm ejnlmzmlc lclnbyby toyybgnj {wlkj%off lc{lwl mjgb`lmlc ln{jwcl{bf lbw

klc y{wl{jaby jmocoeb#

‧ Nbhl{ {lgjn 6#:#9 Klwb {lgjn 6#:#9 kltl{ kbnbhl{ glhql tlkl {lgjn tjcrjkbllc

tlkl glablc kl{l eocj{jw {jwkbwb klwb kzl twokzm z{lel rlca kbilmzt rlb{z

cl{zwln ql{jw klc yjqjwlaj yjwvbij # Klnle ejcjc{zmlc twokzm z{lel rlca

kbilmzt {bklm hlwzy ylel {j{ltb {jwalc{zca klwb mj{jwyjkbllc kl{l

Nlc`z{lc###

‧ Yjnlbc b{z. tlkl glablc kl{l eocj{jw bcb {jwkltl{ bcfowelyb ejcajclb „{o{ln

yzttnr of twokzi{― (oz{tz{ klwb lbw klc coc%lbw" zc{m elybca7 bckzy{wb# Onjh

mlwjcl b{z. mb{l gbyl ejnbhl{ moetoybyb oz{tz{ klwb twokzm lbw {j whlklt

mjyjnzwzhlc klwb oz{tz{ jmocoeb#

‧ Kl{l fbybm tlkl {lgjn tjcrjkbllc ejcilmzt bcfowelyb ejcajclb vonzej

tjcrjkbllc lbw zc{zm zcb{ jmocoeb {jwelyzm vonzej lbw nbeglh

‧ Kl{l eocj{jw tlkl {lgjn tjcaazcllc ejczc zmmlc mocyzey b lc{lwl klc

mocyzeyb lmhbw klwb kzl twokzm z{lel#

‧ [o{ln mocyzeyb lc{lwl klwb elybca%elybca bckzy{wb klc {o{ln mocyzeyb lmhbw klwb

wzelh {lcaal klc tjejwbc{lh kltl{ k b lk bmlc bckbmlyb klwb yb acb fbmlcyb

tjcaazcllc lbw yjglalb glablc klwb {o{ln mocyzeyb



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<9

Nlc`z{lc###

‧

Tlkl {lgjn tjcaazcllc {jwkltl{ bcfowelyb {leglhlc ejcajclb awoyy fbxjk iltb{ln fowel{boc (bcvjy{lyb" zc{zm tjcrjkbllc lbw klc {wjl{ejc{ otjwl{boc (ylcb{lyb lbw"#

‧ kl{l fbybm tlkl {lgjn tjcaazcllc gjwbyb bcfowelyb rlca ejczc`zmmlc vonzej

klwb tjcaazcllc lbw/tjcrjwltlc lbw klwb nbcamzcalc {jwelyzm zc{zm tjcaazcllc

twbglkb klc tjcaazcllc onjh zcb{ zylhl

Cjwlil [jwtlkz Twokzm Hz{lc

Cjwlil [jwtlkz Twokzm Hz{lc‧ Nbhl{ {lgjn 6 #: #;glablc <%6 ejcil{l{ ejcajclb tjcrjkbllc (yzttnr " klwb

twokzm hz{lc yjtjw{b mlrz. fzjnqook . klc fokkjw

‧ Monoe „fnoqy qb{h {hj wjy{ of {hj qownk― ejcil{l{ betow klwb hlybn hz{lc

‧ Glablc 1 klc 8 ejcrl`bmlc bcfowelyb ejcajclb y{om yzegjw m lrz rlca

ejcilmzt kblc{lwlcrl lwjl nlhlc kjcalc yzegjw mlrz(glbm onlhlc elztzc

lnleb". vonzej of y{lckbca {begjw. jx{wli{boc lck kjtnj{boc#

‧ Tlkl monoe tlnbca mlclc gjwbyb kl{l ejcajclb y{om klwb yzegjw mlrz rlca kbglab

ejc lkb kzl moetocjc rlb{z onlhlc (izn{bvl{jk " klc lnleb (cl{zwln "#

‧ Glablc 2 klc <4 ejcrl bmlc bcfowelyb ejcajclb lyj{ rlca kbazclmlc zc{zm

jmy{wlm hlybn hz{lc#

Cjwlil [jwtlkz Jebyb Zklwl

Cjwlil [jwtlkz Jebyb Zklwl

‧ Klwb {lgjn 6#:#: glablc <%; ejwztlmlc jy{belyb klwb gjgjwltl vlwblgjn jmocoeb

rlca kbmjnoetommlc gjwklylwmlc bckzy{wb# Mlwjcl yjezl lm{bvb{ly bckzy{wb

ejcahlybnmlc jebyb zklwl elml yjezl bckzy{wb kbilmzt klnle cjwlil {jwtlkz bcb

qlnlztzc hlcrl gjgjwltl bckzy{wb yl`l rlca ejc`lkb fomzy tjwhl{blc mb{l yjtjw{b

nby{wbm. bckzy{wb gl`l. klc bckzy{wb {wlcytow{lyb mlwjcl bckzy{wb bcb ejcahlybnmlc

jebyb klnle `zenlh gjylw#

‧ Vlwblgjn z{lel klnle tjcrl`blc cjwlil bcb lklnlh oz{tz{. mocyzeyb lc{lwl

(bc{jwejkbl{j iocyzet{boc ". awoyy vlnzj lkkjk . klc jetnorejc{ (tjebnbhlc

vlwblgjn%vlwblgjn bcb kltl{ kbtjwnzly"#

Nlc`z{lc####

‧ Elybca%elybca vlwblgjn bcb ejegjwbmlc bckbmlyb zmzwlc wjnl{bf klwb {blt%{blt

bckzy{wb klc ejeglc{z klnle ejcjc{zmlc ltlmlh jebyb {jw{jc{z ejwztlmlc

flm{ow rlca ybacbfbmlc zc{zm bckzy{wb%bckzy{wb {jw{jc{z klc zc{zm tjwjmocoeblc#

‧ Glablc <%; `zal ejelyzmmlc kl{l jmocoeb tlkl tjcajnzlwlc mocyzeyb lmhbw

wzelh {lcaal ( tjwto{ocalc lc{lwl glwby Bc{jwejkbl{j iocyzet{boc lck fbcln

zyj klc monoe hozyjhonk "#

‧ Glablc : klc 6 ejwztlmlc kl{l ejcajclb tjcajnzlwlc rlca kbazclmlc zc{zm

tjwnbckzcalc nbcamzcalc klc bcfowelyb ejcajclb tl`lm nbcamzcalc#



:/1/74<7

Nlc`z{lc####

‧

Kl{l bcb kltl{ kbglckbcamlc tlkl njvjn jebyb klc kltl{ kbazclmlc zc{zm ejnbhl{jfjm{bvb{ly bckzy{wb. wzelh {lcaal. klc wjytoc tjejwbc{lh {jwhlklt jebyb zklwl#

‧ Glablc 1 klc 8 ejwztlmlc jy{belyb klwb {o{ln jebyb zklwl rlca kbmjnoetommlc

gjwklylwmlc {btj pl{# Pl{%pl{ {jwyjgz{ kbmjnoetommlc gjwklylwmlc bckzy{wb klc

wzelh {lcaal

seea rev.2011 ch6 integrating & presenting the accounts

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