Namma Kalvi

2018 – 2019 +1 fzf;Fg;gjptpay; 2>3>5 khh;f; tpdh tpilfs;

myF 2. fzf;fpaypd; fUj;J fl;likg;G
1. fzf;NfLfs; guhkupg;gpd; nghUs;
fzf;NfLfs; guhkupg;G vd;gJ fzf;F VLfspy; epjp eltbf;iffisg; gjpT nra;Ak; xU nray;Kiw.
,JNt> fzf;fpaypd; Kjd;ik nray; KiwahFk;.
eltbf;iffisf; fzf;NfLfspy; kw;Wk; NgNuLfspy; gjpT nra;ayhk; my;yJ fzpdpapYk; gjpT
nra;ayhk;.
2. fzf;NfL guhkupg;Gfs; - tiutpyf;fzk;
N[.MH. Ngl;ypgha; mtHfspd; $w;Wg;gb “fzf;F VLfs; guhkupg;G vd;gJ tzpf eltbf;iffis
VLfspy; gjpT nra;Ak; xU fiyahFk;".
MH.vd;. fhHl;lH mtHfspd; $w;Wg;gb “fzf;NfLfs; guhkupg;G vd;gJ> gzk; my;yJ gzj;jpd;
kjpg;gpYs;s midj;J tzpf eltbf;iffisAk; fzf;NfLfspy; rupahf gjpT nra;Ak; fiy kw;Wk;
mwptpay; MFk;."
3. fzf;NfLfs; guhkupg;gpd; ,ay;Gfs;
(i) ,J tzpf eltbf;iffis> fzf;NfLfspy; gjpT nra;tjw;fhd nray;KiwMFk;.
(ii) gz kjpg;gpyhd eltbf;iffs; kl;LNkfzf;NfLfspy; gjpag;gLfpd;wd.
(iii) fzf;NfLfspd; guhkupg;Ng> fzf;fpay; nray;ghl;bd;Kjd;ikepiy MFk;.
(iv) fzf;NfLfs; guhkupg;ghdJ Fwpg;Ngl;by; gjpjy; kw;Wk; NgNul;by; vLj;njOJjy;
Mfpatw;iw cs;slf;fpaJ.
4. fzf;NfLfs; guhkupg;gpd; Nehf;fq;fs;
(i) midj;J tzpf eltbf;iffisAk; fhy tupirg;gb cupa jiyg;Gfspy; gjpT nra;J
KOikahd kw;Wk; epiyahd Mtzq;fshf itj;jpUj;jy;
(ii) xU Fwpg;gpl;lfhyj;jpw;F tzpfj;jpd; ,yhgk; my;yJ el;lj;ijf; fzf;fpl cjTjy;
(iii) epjp epiyiamwpa cjTjy;
(iv) tzpf tsHr;rpia mwpjy;
(v) nrYj;j Ntz;ba tupapidf; fz;lwpjy;
(vi) rl;lj; Njitfisg; g+Hj;jp nra;jy;
5. fzf;NfLfs; guhkupg;gpd; ed;ikfs;
(i) eltbf;iffs; midj;Jk; Kiwahf> fhytupirg;gb fzf;NfLfspy; gjpag;gLfpd;wd.
,jdhy;> midj;J tzpf eltbf;iffSf;Fk;> fzf;F VL guhkupg;G epue;jukhd kw;Wk; ek;gfj;
jd;ikAs;s Mtzq;fis mspf;fpwJ.
(ii) fzf;NfLfs; guhkupg;G epjpj; jfty;fs; ngw cjTfpwJ.
(iii) ,J midj;J tzpf nray;ghLfisAk; fl;Lg;gLj;jcjTfpwJ.
(iv) tzpf epWtdq;fspd; fzf;NfLfs; ePjpkd;w tof;Ffspy; rl;lg;gbahd rhd;whf Vw;Wf;
nfhs;sg;gLfpd;wd.
(v) gy;NtW Mz;Lfspd; epjp tptuq;fis xg;gpLtJ rhj;jpakhfpwJ.
NkYk;> epjp jfty;fis> NtW tzpf epWtdq;fSld; xg;gpl;Lg; ghHf;fKbfpwJ.
(vi) nrYj;j Ntz;ba tupapidf; fz;Lgpbf;f fzf;NfLfs; guhkupg;G gaDs;sjhf ,Uf;fpwJ.
6. fzf;NfLfs; guhkupg;gpd; FiwghLfs;
(i) ,jpy;> gz kjpg;gpyhd eltbf;iffs; kl;LNk gjpag;gLfpd;wd.
(ii) ,jpy;> tpiy epiy khw;wq;fs; fzf;fpy; vLj;Jf; nfhs;sg;gLtjpy;iy.
(iii) ,jpy;> fle;jfhy epjp tptuq;fs; kl;LNk gjpag;gLfpd;wd.
7. fzf;fpaypd; mbg;gil mDkhdq;fs; ahit?
epWtdj; njhlHr;rp fUj;J> epiyj; jd;ik kuG kw;Wk; epfo;T jPHTf;fUj;J Mfpait fzf;fpaypd;
mbg;gil mDkhdq;fs; MFk;.
8. nghJthf Vw;Wf; nfhs;sg;gl;l fzf;fpay; Nfhl;ghLfs; (GAAP) vd;why; vd;d?
fzf;fpay; Kiwapd; mbg;gilf;fhf> Nkk;gLj;jg;gl;L epWtg; ngw;w mbg;gil tpjpKiwfs; kw;Wk;
mDkhdq;fs;> fzf;fpay; Nfhl;ghLfs; vdg;gLfpd;wd.
,f; Nfhl;ghLfs; cyfstpy; fzf;fhsHfshy; gpd;gw;wg;gLfpd;wd.
,e;jf; fzf;fpay; Nfhl;ghLfs; nghJthf Vw;Wf; nfhs;sg;gl;l fzf;fpay; Nfhl;ghLfs; (GAAP)
vdg;gLk;.
9. fzf;fpay; juepiyfs;
fzf;fpay; juepiyfs; vd;gJ fzf;fpay; eltbf;iffs; kw;wk; epfo;Tfis milahsk; fz;L>
mstpl;L> gjpT nra;J> jfty;fis epjp mwpf;if thapyhf ntspg;gLj;Jtjw;fhf fzf;fpay;
ty;YeH FO my;yJ muR my;yJ gpw xOq;fhw;W mikg;Gfshy; ntspaplg;gLk; nfhs;if
Mtzq;fshFk;.
10. fzf;fpay; juepiy ,yf;fzk;: Nfh`;yH vd;gtupd; $w;Wg;gb> “nghJf;fzf;fhsH kw;Wk;
fzf;fhsHfspd; eyDf;fhf> toq;Fk; rl;lk; kw;Wk; njhopy;rhH mikg;Gfshy; nghJthf
cUthf;fg;gl;l topfhl;L newpKiwfNs fzf;fpay; juepiyfshFk;".

M.MUTHU SELVAM PG. ASST. MLWA. H.S.S. MADURAI -625001 CELL: 9842104826 1

www.nammakalvi.org
11. fzf;fpay; fUj;Jf;fs;
(i) tzpfj; jdpj;jd;ik fUj;J
(ii) gzkjpg;gPl;Lf; fUj;J
(iii) epWtdj; njhlHr;rp fUj;J
(iv) mlf;ftpiyf; fUj;J
(v) ,ul;ilj; jd;ik fUj;J
(vi) fzf;fpay; fhyf; fUj;J
(vii) nghUj;Jiff; fUj;J
(viii) tUtha; jPHT fUj;J
(ix) cz;ik Mjhu fUj;J
(x) epfo;Tj; jPHT fUj;J
12. fzf;fpay; kuGfs;
(i) epiyj; jd;ik kuG
(ii) KO ntspg;gLj;jy; kuG
(iii) Kf;fpaj; jd;ik kuG
(iv) Kd;ndr;rupf;if kuG
13. mlf;ftpiyf; fUj;Jfspd; FiwghLfs;
(m) gztPf;ffhyj;jpy;> nghUl;fspd;tpiy mjpfupf;Fk;> NghJ nrhj;Jfisg; Guhjd mlf;ftpiyapy;
kjpg;gpLtJ tzpfj;jpd; cz;ikahd epiyiag; gpujpgypg;gjpy;iy.
(M) Guhjd mlf;ftpiyapy; nrhj;Jfs; gjpT nra;ag;gl;lhy;> ntt;NtW ehl;fspy; epWtg;gl;l tzpf
mikg;Gfspd; KbTfis xg;gPL nra;aKbahJ.
(,) kdpj tsq;fs; Nghd;w mlf;ftpiyahy; kjpg;gplKbahj nrhj;Jf;fis ,f;fUj;jpd;fpo;
mq;fPfupf;f Kbtjpy;iy.
14. fzf;fpay; rkd;ghL nrhj;Jfs; = Kjy; + nghWg;Gfs;
15. fzf;NfLfs; guhkupg;gpw;Fk; fzf;fpaYf;Fk; ,ilNaahd NtWghLfs;
NtWghl;bw;fhd fzf;NfLfs; guhkupg;G fzf;fpay;
mbg;gil
nray; gug;G tzpf eltbf;iffis gjpT epjpj; jfty;fis> fzf;NfLfspy; gjpT
nra;jy; kw;Wk; tifg;gLj;jy; nra;jy;> tifg;gLj;Jjy;> gFg;gha;T kw;Wk;
Mfpatw;iw cs;slf;fpaJ MFk;. ca;j;JzHjy; Mfpatw;iw cs;slf;fpaJ

epiy fzf;NfLfs; guhkupg;G> ,J njhlf;fepiy kl;Lkpd;wp ,uz;lhk;

fzf;fpaypd; njhlf;fepiyahFk;. epiyahd gFg;gha;T kw;Wk; ca;j;JzHjy;
,J fzf;fpaypd;mbg;gilahf Mfpatw;iw cs;slf;fpaJ.
tpsq;FfpwJ.
gzp ,ay;G ,J tof;fkhd kw;Wk; vOj;jH ,J gFg;gha;Tj; jd;ik nfhz;lJ.
gzp jd;ik nfhz;lJ.
Njitahd ,jw;F Fwpg;Ngl;by; gjpT nra;jy;>fzf;fpay; gjpTfis Nkw;nfhs;s fzf;fpay;
mwpT vLj;njOJjy; rhHe;jmbg;gil tpjp Kiwfs;> nray;Kiwfs; kw;Wk;
mwpT Njitg;gLfpwJ. eilKiwfs; rhHe;j KOikahd mwpT
Njitg;gLfpwJ.
Njitahd gFg;gha;T jpwd; fzf;F fzf;fpaYf;F gFg;gha;T jpwd; Njitg;gLfpwJ.
jpwd; guhkupg;gpw;F Njitapy;iy.
16. fzf;NfLfs; guhkupg;G> fzf;fpay; kw;Wk; fzf;Fg;gjptpaYf;Fkhd cwTKiw
fzf;NfLfs; guhkupg;G vd;gJ fzf;fpaypd; xU gFjpahFk;.
,J fzf;fpaypd; njhlf;fepiy MFk;.
,J eltbf;iffisf; fzf;NfLfspy; gjpAk; xU nray; KiwahFk;.
fzf;fpay; vd;gJ fzf;Fg;gjptpaypd; xU gFjpahFk;.
fzf;fpay; vd;gJ epjpj; jfty;fis gjpT nra;jy;> tifg;gLj;Jjy;> gFg;gha;T nra;jy; kw;Wk;
ca;j;JzHjy; Nghd;w nray;fisf; nfhz;ljhFk;.
fzf;Fg;gjptpay; vd;gJ> fzf;fpay; nray;Kiwapd; Kiwahd mwpT kw;Wk; juq;fs;> Nfhl;ghLfs;>
nfhs;iffs;> topKiwfs; Mfpatw;iw cs;slf;fpaJ.
17. fzf;fpay; fUj;Jfis tpthp
(i) tzpfj; jdpj;jd;ik fUj;J
,e;jf; fUj;jpd;gb> tzpf epWtdk;> Kjy; ,Lfpd;w cupikahsH my;yJ cupikahsHfsplkpUe;J
jdpj;J kw;Wk; NtWgl;Ls;sjhf fUjg;gLfpwJ.
Mjyhy;> cupikahsupd; Kjy;> epWtdk; nrYj;j Ntz;ba xU nghWg;ghFk;.
,e;j fUj;jpd;gb> fzf;F VLfspy;> tzpf eltbf;iffs; kl;LNk gjpT nra;ag;gLfpd;wd.
cupikahsupd; jdpg;gl;l eltbf;iffs; gjpT nra;ag;gLtjpy;iy.

M.MUTHU SELVAM PG. ASST. MLWA. H.S.S. MADURAI -625001 CELL: 9842104826 2
 (ii) gzkjpg;gPl;Lf; fUj;J
gzkjpg;gPl;Lf; fUj;jpd;gb> ve;j eltbf;iffisg; gzj;jhy; mstpl KbANkh> me;j eltbf;iffs;
kl;LNk fzf;Ffspy; gjpag;glNtz;Lk; vd;gijf; Fwpf;fpwJ.
fzf;fpaypd;> mstPl;L myfhf> xU ehl;bDila ehzak; mikfpwJ.
gzk; rhuhj eltbf;iffs; fzf;NfLfspy; gjpag;gLtjpy;iy.
cjhuzkhf> gzpapl #oy;fs;> gzpahsHfspd; NtiyepWj;jk;> epHthfj;jpwd; Nghd;wit gzj;jhy;
mstpl Kbahjjhy; fzf;NfLfspy; gjpag;gLtjpy;iy.
(iii) epWtdj; njhlHr;rp fUj;J
,J xU mbg;gil fUj;J. ,jd;gb> xU tzpf epWtdk; njhluf;$baJ kw;Wk; ePz;lfhyj;jpw;F
njhlHe;J nrayhw;Wk; vd;w vjpHghHg;gpd; mbg;gilapNyNa elj;jg;gl;L tUfpwJ.
,f; fUj;jpd; mbg;gilapy; nrhj;Jf;fs; kw;Wk; nghWg;Gfis kjpg;gPL nra;jy;> epiyr; nrhj;jpd;
kPjhd Nja;khdk;> nfhLgl Ntz;ba kw;Wk; Kd;$l;br; nrYj;jpa nryTfs;> ngw Ntz;ba kw;Wk;
$bAs;s tUkhdk; Nghd;witfspd; fzf;fpay; topKiwfs; Nkw; nfhs;sg;gLfpd;wd.
(iv) mlf;ftpiyf; fUj;J
tzpfj;jpy; xU nrhj;jhdJ Guhjd mlf;f tpiyapy; mjhtJ thq;fpa tpiyapy; gjpT
nra;ag;gLfpwJ.
nrhj;J thq;Fk; nghOJ mlf;ftpiyapy; gjpT nra;ag;gl;L Kiwahfj; Nja;khdk; Gj;jf
kjpg;gpypUe;J fopf;fg;gl;L fhz;gpf;fg;gLfpwJ.
(v) ,ul;ilj; jd;ik fUj;J
,f;fUj;jpd;gb xt;nthU eltbf;ifAk; my;yJ epfo;Tk; ,uz;L jd;ikfisf; nfhz;bUf;Fk;.
cjhuzkhf> mUz; & 5>00>000 nuhf;fj;Jld; xU njhopiy njhlq;Fk; NghJ> epWtdj;jpw;F
& 5>00>000 nuhf;fkhf fpilf;Fk;.
mNj Neuj;jpy; tzpf epWtdk; mUZf;F & 5>00>000 nfhLf;fNtz;ba nghWg;G cUthfpwJ.
,f;fUj;J> xt;nthU gw;Wj; jd;ikf;Fk; njhlHGila kw;Wk; epfuhd tuT ,Ug;gij czHj;JfpwJ.
(vi) fzf;fpay; fhyf; fUj;J
fzf;Ffs; xU Fwpg;gpl;l fhyj;jpw;F jahupg;gij ,f;fUj;Jf; Fwpf;fpwJ.
cupikahsHfs; KjyPl;lhsHfs;> fldPe;NjhH> gzpahsHfs; kw;Wk; muR MfpNahH mt;tg; NghJ
epWtdq;fspd; nray;jpwid mwpe;J nfhs;s MHtk; nfhs;tjhy; fzf;Ffs; xU Fwpg;gpl;l
fhyj;jpw;F nghJthf xU Mz;bw;F> jahupf;fg;glNtz;Lk;.
Mifahy;> epjpepiy mwpf;iffs; xt;nthU fzf;fhz;L ,WjpapYk; jahupf;fg;gLNkad;wp njhopypd;
Kbtpd; NghJ my;y.
(vii) nghUj;Jiff; fUj;J
nghUj;Jiff; fUj;J xU Fwpg;gpl;l fzf;fhz;by; <l;ba tUtha;> mt;tUthia <l;l mt;thz;by;
nra;j nryTfNshL xg;gplg;gLtijf; Fwpf;Fk;.
Fwpg;gpl;l Mz;by; Nkw;nfhs;sg;gl;l nryTfs; midj;Jk; fzf;fpy; nfhs;sg;glhky;
me;jf;fzf;fhz;bw;Fupa nryTfs; kl;LNk fUj;jpy; nfhs;sg;gl Ntz;Lk;.
,f;fUj;jpd; mbg;gilapy;> nfhLgl Ntz;ba kw;Wk; Kd;$l;br; nrYj;jpa nryTfs; kw;Wk; ngw
Ntz;ba my;yJ Kd;$l;bg; ngw;w tUkhdq;fs; Nghd;wtw;wpw;F rupf;fl;Ljy;fs; nra;ag;gLfpd;wd.
(viii) tUtha; jPHT fUj;J
tUtha jPHT fUj;jpd; gb> xU nrhj;jpd; kjpg;gpy; Vw;gLk; khw;wk;> mr;nrhj;Jf;fs; tzpfj;jhy; jPHT
nra;ag;gLk; NghJ kl;LNk gjpT nra;ag;gLk;.
Guhjd mlf;ftpiyapy; nrhj;Jf;fs; gjpT nra;jhy;> nrhj;jpd; kjpg;gpy; Vw;gLk; khw;wk; mr;nrhj;J
jPHT nra;Ak; NghJ kl;LNk fzf;fpy; nfhz;L tug;gl Ntz;Lk;.
(ix) cz;ik Mjhu fUj;J
midj;J fzf;fpay; eltbf;iffSk; cz;ik Mjhuq;fis mbg;gilahff; nfhz;l gjpT
nra;ag;gl Ntz;Lk; vd;gij ,f;fUj;J typAWj;JfpwJ.
,J nuhf;f ,urPJ> ,lhg;G Nghd;w Mjhu Mtzq;fis cs;slf;fpaJ.
,it fzf;NfLfspy; gjpag;gLk; eltbf;iffspd; cz;ik jd;ik> Jy;ypaj; jd;ik kw;Wk; ek;gfj;
jd;ikia cWjp nra;fpd;wd.
(x) epfo;Tj; jPHT fUj;J
,f;fUj;jpd;gb> eltbf;iffspd; KbTfs; tpahghu mbg;gilapy; mq;fPfupf;fg;gLfpd;wd.
mjhtJ eltbf;iffs; epfOk; mbg;gilapy;> mq;fPfupf;fg;gLNkad;wp> nuhf;fk; ngWk; NghJ my;yJ
nrYj;Jk; NghJ my;y.
cjhuzkhf (m) fld; tpw;gidapy; cldbahf nuhf;fk; ngwhtpbDk;> mJ tpw;gidahf
mq;fPfupf;fg;gLfpwJ.
(M) 1.4.2017 njhlq;fp 31.3.2018y; KbAk; fzf;fhz;by; 2018 khHr; khjj;jpw;F cupa thlif
nrYj;jg;glhky; ,Ue;jhYk;> ,e;jMz;Lf;Fupa nrythfg; gjpag;gLfpwJ.

M.MUTHU SELVAM PG. ASST. MLWA. H.S.S. MADURAI -625001 CELL: 9842104826 3
18. fzf;fpay; kuGfis tpthp
(i) epiyj; jd;ik kuG
fzf;fpay; nfhs;ifAk;> eilKiwfSk; njhlHr;rpahf xU fzf;fhz;bypUe;J kw;nwhU
fzf;fhz;bw;Fk; gpd;gw;wg;gLk; vd;gij ,k;kuG njuptpf;fpwJ.
xNu tpjkhd fzf;fpay; nfhs;iffs; gpd;gw;wg;gl;lhy; jhd; ntt;NtW Mz;Lfspd; KbTfis xg;gPL
nra;aKbAk;.
cjhuzkhf> xU epWtdk;> epiyr;nrhj;J thq;fpajpypUe;Nj NeHf;Nfhl;L Nja;khd Kiwiag;
gpd;gw;wpdhy;> njhlHr;rpahf mijNa gpd;gw;w Ntz;Lk;.
,Ug;gpDk;> ,jid khw;wk; nra;aNt KbahJ vdg; nghUs; nfhs;s ,ayhJ.
(ii) KO ntspg;gLj;jy; kuG
fzf;Ffs; NeHikahf jahupf;fg;glNtz;Lk;.
NkYk;> midj;J Kf;fpaj; jfty;fSk; epjpepiy mwpf;if %ykhf ntspg;gLj;j Ntz;Lnkd;gij
,k;kuG typAWj;JfpwJ.
ngUk;ghyhd epWtdq;fspy; epHthfKk;> cupikahsHfSk; NtWgLj;jg;gl;bUg;gjhy; ,e;j kuG
Kf;fpaj;Jtk; ngWfpwJ.
epjp mwpf;iffspd; ntspg;ghL KOikahdjhfTk;> NeHikahdjhfTk;> NghJkhdjhfTk; ,Ue;jhy;
jhd; epjp jfty; gadPl;lhsHfs; tzpf epWtdj;jpd; nray;jpwd; Fwpj;Jk;> epjp epiy Fwpj;Jk;
rupahd kjpg;gPl;bid Nkw;nfhs;s KbAk;.
(iii) Kf;fpaj; jd;ik kuG
,k; kugpd;gb> gadPl;lhsHfs; KbntLf;fg; gad;gLk; midj;J jfty;fisAk; epjpepiy mwpf;if
ntspg;gLj;Jtjhf ,Uj;jy; Ntz;Lk;.
vdNt> Kf;fpaj;Jtk; mw;w kw;Wk; gadPl;lhsHfSf;F gad; mspf;fhj ve;jjftYk; epjp epiy
mwpf;ifapy; ntspg;gLj;j Ntz;bajpy;iy.
(iv) Kd;ndr;rupf;if kuG
,J vr;rupf;ifahf my;yJ ghJfhg;ghf nray;gLk; nfhs;ifahFk;.
,f; nfhs;ifapd;gb tzpf eltbf;iffs; gjpAk; NghJ ,yhgj;ij vjpHNehf;fhky; Mdhy; midj;J
vjpHghHf;Fk; el;lq;fSf;Fk; xJf;fPL nra;ag;gl Ntz;Lk; vd;gijf; fUj;jpy; nfhs;sNtz;Lk;.
cUthfhj Mjhaj;ij vjpHNehf;ff;$lhJ.
Mdhy;> el;lk; Vw;gl tha;g;gpUe;jhy;> mjw;F xJf;fPL nra;aNtz;Lk;.
19. fzf;fpay; juepiyfspd; Njit
(i) epjpepiy mwpf;iffis ed;F Gupe;J nfhs;tjw;F
(ii) fzf;fhsH xNu khjpupahd nray;Kiwfs; kw;Wk; eilKiwfisg; gpd;gw;Wtjw;F
(iii) ,uz;L kw;Wk; mjw;F Nkw;gl;l tzpf mikg;Gfspd; epjpepiy mwpf;iffis gad;jU Kiwapy;
xg;gPL nra;tij vspjhf;Ftjw;F
(iv) epjpepiy mwpf;ifapd; ek;gfj; jd;ikia mjpfupg;gjw;F
(v) rl;lj; Njitfis rpwg;ghf epiwNtw;Wtjw;F
20. gd;dhl;L epjp mwpf;if juepiyfs;
gd;dhl;L epjp mwpf;if juepiyfs; (IFRS) gd;dhl;L fzf;fpay; juepiy thupaj;jhy; (IASB)
toq;fg;gLtjhFk;.
,J gd;dhl;L juepiyfspd; njhFg;G.
,J> Fwpg;gpl;l eltbf;if kw;Wk; gpw epfo;Tfs; vt;thW epjpepiy mwpf;iffspy;> mwpf;ifaplg;gl
Ntz;Lk; vd;gij tpsf;FfpwJ.
fzf;fpay; juepiyfis cyf mstpy; Vw;Wf;nfhs;Sk; gbAk;> kw;Wk; gd;dhl;L mstpy; epjpepiy
mwpf;iffis Nkk;gLj;Jk; tz;zk; cUthf;fTk; rHtNjr epjp mwpf;if juepiyfs;
ntspaplg;gLfpd;wd.
21. ,e;jpahtpy; fzf;fpay; juepiyfs;
,e;jpahtpy; fzf;fpay; juepiyfis ,e;jpa gl;la fzf;fhsH epWtdk; (ICAI) ntspapLfpwJ.
,e;jpa gl;la fzf;fhsH epWtdf;FO 21 Vg;uy; 1977 k; Mz;by; fzf;fpay; juepiy thupaj;ij (ASB)
Vw;gLj;jp ,e;jpahtpy; fzf;fpay; juepiyfspd; Njitia typAWj;jpaJ.
fzf;fpay; juepiy thupak; juepiyfis cUthf;FfpwJ.
me;j juepiyfs; gl;laf;fzf;fhsH epWtdf;FOthy; mq;fPfupf;fg;gLfpwJ.
,t;thupak; juepiyfs; cUthf;Fk;NghJ> nghUe;jf;$ba rl;lk;> gad;ghL> eilKiwfs;>
tzpfr;#oy; kw;Wk; gd;dhl;L fzf;fpay; juepiyfisf; fUj;jpy; nfhs;fpwJ.
cyfkakhf;Fjypd; tpisthf> ,e;jpahtpy; guhkupf;fg;gLk; fzf;Ffs; gpw ehLfSf;Fk;
Vw;Gilajhf ,Uj;jy; mtrpak;.
,jdhy;> eilKiwapy; cs;s fzf;fpay; juepiyfs; gd;dhl;L epjp mwpf;iff;F xUq;fpize;jjhf
,Uf;fNtz;Lk;.
,e;j xUq;fpizg;G ,e;jpa fzf;fpay; juepiyfs; (Ind AS) Mf cUntLj;jJ.

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