GEMC Accounting Assn 04 2011

8/2/2019 GEMC Accounting Assn 04 2011

http://slidepdf.com/reader/full/gemc-accounting-assn-04-2011 1/76

3

Actjgach ca` Ytcto Jajtjctjvos Clloitjae

]rjijae & Tctos Ytrctoejos

Ohcjao Ngbas & Dcrry Djrfott

Oaor\jsjga, Jai.

Cprjh 42, 4=33



4

Gdnoitjvos

Pg prgvjò c stctus gl actjgach, roejgach ca`

stcto oaorey jajtjctjvos

Pg prgvjò ca guthggf ga luohs

Pg `jsiuss jkpcits ga rctos



9

Ubg Cro Uo7

Uo cro Oaor\jsjga, c kcaceokoat ca`

toibajich igasuhtjae ljrk spoijchjzjae ja tbo

ohoitrji utjhjty jaùstry

Ohcjao Ngbas, ]rosjòat / IOG ’ Gvorsoo ]gwor

Yupphy Dusjaoss Hjao

Dcrry Djrfott, \jio ]rosjòat ’ Gvorsoo ]rjijae &

Tctos Dusjaoss Hjao



0

Actjgach \jow



?

Ytcto gl tbo _ajga C``ross (Ncaucry 4?, 4=33) ’ ‘javost ja djgko`jich rosocrib, jalgrkctjga

toibaghgey, ca` ospoijchhy ihoca oaorey

toibaghgey‛

’ ‘tbo prgkjso gl roaowcdho oaorey‛

’ ‘Tojavoat gur oaorey pghjiy‛

’ ‘c kjhhjga ohoitrji vobjihos ga tbo rgc` dy 4=3?‛

’ ‘Dy 4=9?, 2= porioat gl Ckorjic‚s ohoitrjijty wjhh igko

lrgk ihoca oaorey sgurios‛

’ ‘Pg koot tbjs egch, wo wjhh aoo` tbok chh‛ (rolorrjae tg

wja`, sghcr, auihocr, ihoca igch, ca` acturch ecs)

’ ‘Ibcaejae tbo wcy wo uso oaorey‛

Pbo ]rosjòat‚s \jow



<

www.wbjtobguso.egv

‘tbo trcasjtjga tg ihoca oaorey bcs tbo

pgtoatjch tg ergw gur oigagky ca` irocto

kjhhjgas gl ngds‛

]rosjòat Gdckc (Nuao 3?, 4=3=)



5

Ihoca Oaorey Oigagky

Ytjkuhus (CTTC)> $2= djhhjga lgr roaowcdhos,kcaulciturjae gl ihoca oaorey toibaghgey,

vobjiho & luohs toibaghgejos, skcrt erj`

Cpphjcaio Olljijoaiy Ytca`cr`s> oaorey

olljijoaiy stca`cr`s lgr igkkorijch ca`

rosjòatjch cpphjcaios

Hocòrsbjp ja Yustcjacdjhjty> roùio erooabguso ecsos dy 42%

dy 4=4= (Oxoiutjvo Gròr ga Loòrch Yustcjacdjhjty)

Olljijoaiy Ytca`cr`s lgr Icrs & Pruifs> ngjat luoh oigagky /

erooabguso ecs okjssjgas stca`cr`s

Kcfjae Bgkos Kgro Oaorey Olljijoat> ‘roigvory tbrgueb

rotrgljt‛



2

Ihjkcto Ibcaeo

Jatoractjgach Hocòrsbjp> Ibjac, Ja`jc, Koxjig,Icac`c, Igpoabceoa Yukkjt

Kgajtgrjae Okjssjgas> Ictchge EBE okjssjgas

Ihjkcto Ibcaeo Yijoaio ca` Oùictjga Ihjkcto Ibcaeo C`cptctjga> Jatorceoaiy Ihjkcto

Ibcaeo C`cptctjga Pcsf Lgrio



:

Gur Oavjrgakoat

]rgtoitjgas lgr giocas, hca`, oigsystoks,Ichjlgrajc‚s Dcy @ohtc, Iboscpocfo Dcy, Eroct

Hcfos

Toùio oavjrgakoatch jkpcits ga kguatcja tgp

igch kjajae> FZ, GB, ]C, PA, \C, U\

AO]C> ‘tg kgòrajzo ca`

rojavjegrcto‛ (jairocso pudhji

javghvokoat, trcaspcroaiy &ocso jkphokoatctjga)



3=

Pbo Ihoca Oaorey Ytca`cr` (IOY)

]rgpgso` dy Gdckc ja Ytcto gl tbo _ajgaC``ross

2=% gl actjga‚s ohoitrjijty tg igko lrgk

ihoca oaorey toibaghgejos dy 4=9? Yoacto Oaorey & Acturch

Tosgurios (OAT)

Igkkjttoo tg òljaoeoaorch pghjiy egchs



33

IOY Ubjto ]cpor (Kcrib 43, 4=33)

Dy Yoa. Djaeckca (@-AK) ca` Yoa. Kurfgwsfj(T-CF)

]urpgso>

3. Pg hcy gut foy quostjgasca` pgtoatjch òsjea

ohokoats

4. Pg sghjijt japut lrgk jatorosto` pcrtjos

9. Pg lcijhjtcto `jsiussjga

Tospgasos dy Cprjh 33



34

IOY Ubjto ]cpor (igat‚`)

Djaeckca> IOY vs. Actjgach T]Y

Kcrfgwsfj> ‘Ubct js jt7‛



39

IOY Foy Ohokoats

Pbrosbgh` lgr jaihusjga7

Tosgurios quchjly cs ‘ihoca oaorey‛7

Iro`jtjae systok ca` tjkotcdhos7

Olloits ga òphgykoat gl spoijlji toibaghgejos7

Igsts ca` igasukor prgtoitjgas7

IOY jatorcitjga wjtb gtbor pghjijos7



30

@g`` / Lrcaf ’ Gao tg Uctib

Ujhh jkpgso aow roqujrokoats, suib cs iro`jt ca` ropgrtjae,ga pgwor supphjors

]gtoatjch tg jkpgso ropgrtjae ca`

iro`jt pgstjae roqujrokoats ga

`jstrjdutjga iggps

Jssuos dojae igasjòro` jaihuò

’ Ohjkjactjga gl cdjhjty tg uso hottors gl iro`jt tg pgst

ighhctorch

’ Jaihusjga gl roqujrokoats trcascitjgas cs swcps uaòr hcw ’ Dje jssuos uaòr igasjòrctjga dy ILPI, wjtb ruhos tg do

igasjòro` gvor tbo aoxt yocr



3?

Gdckc Oaorey Jssuos (Kcrib 9=, 4=33)

_htjkcto egch gl roùijae òpoaòaio ga lgrojea gjh

’ 4==2> _Y jkpgrto` 33 kjhhjga dcrrohs gl gjh c `cy

’ 4=4?> Iut dy 3/9

@gkostji gjh & ecs ’ Ycloty

’ _aòròvohgpo` rosgurios

’ Oxpo`jto` òvohgpkoat ca` prgùitjga

@jvorso ca` rohjcdho sgurios gl oaorey



3<

Gdckc Oaorey Jssuos (igat‚`)

Chtoractjvos tg gjh, jaihu`jae djgluohs ca` acturch ecs

’ Aoxt 4 yocrs, ct hocst 0 iohhuhgsji gr c`vcaio` djg-

roljaorjos

’ @ovohgp acturch ecs sclohy ca` rospgasjdhy

Kgro olljijoat icrs ca` truifs

’ Aow luoh oigagky stca`cr`s

4=34-3< kgòhs ’ 9?.? kpe

’ C`vcaio` vobjihos3 kjhhjga ohoitrji vobjihos dy 4=3?

Loòrch lhoot chh chtoractjvohy luoho` dy 4=3?



35

Ihoca Oaorey Luturo

Irocto kcrfot lgr ihoca oaorey jaagvctjga

Kgro olljijoat bgkos ca` dujh`jaes

Ihoca oaorey T&@



32

Toejgach Jajtjctjvos



3:

Chcdckc

P\C roaowcdhosP\C ’ Eoaorctjga ]crtaors ]rgerck

Yghcr, hca`ljhh ecs, wja`, djgkcss,skchh by`rg

Tosjòatjch, igkkorijch, agaprgljt,egvorakoat

$3,=== + $=.34/fUb cdgvo tbo rotcjh rcto lgr

sghcr ca` $=.=9/fUb cdgvo tbo rotcjh rcto lgrgtbors

Ohjejdho sjzo> =.?fU tg 4==fU



4=

Chcdckc

P\C roaowcdhosP\C ’ Kj`-sjzo` Toaowcdho Ytca`cr` Gllor ]rgerck

Yghcr, hca`ljhh ecs, wja`, djgkcss, cacorgdji`jeostjga, djg`josoh, gtbor zorg okjssjgas

Igkkorijch, jaùstrjch, sibgghs, egvorakoat,cerjiuhturch, rotcjh supphjor

Dcso prjio> $=.=?<3/fUb

Kcx> cs bjeb cs $=.3?:</fUb Nuhy-Cueust,Kga`cy-Lrj`cy, 34pk-2pk Ioatrch tjko

Ohjejdho sjzo> 4==fU tg 4=KU



43

Chcdckc

Ytcto DjgkcssUgg`-Durajae Boctjae Yystok @oùitjga

Djgkcss

Tosjòatjch

3==% tcx òùitjga lgr

puribcso ca` jastchhctjga

gl wgg`-durajaeboctjae systok.



44

Chcdckc

Ytjkuhus Lua`sChcdckcYC\OY Tovghvjae Hgca ]rgerck

Oaorey olljijoaiy toibaghgejos (cpphjcaios ca` jkprgvokoats)

Toaowcdho ca` gtbor toibaghgejos (sghcr, hca`ljhh ecs, djgkcss,by`rg, eogtborkch, igeoa, otbcagh, djg`josoh, luoh iohhs

Igkkorijch ca` jaùstrjch

Kjajkuk hgca> $4?=,===

Kcx jaioatjvo> hossor gl :=% igst gr 3==%igsts rokcjajae cltor gtbor tcx iro`jts/ecjas(up tg $0K)

Jatorost rcto 4%, 3= yocr hoaetb kcx, ihgsjaeigsts (4-9% gl hgca loo, cpphjictjga loo ($3,===))

CTTC lua`s



49

Chcdckc

Gtbors P\C oaoreyrjebt prgercks (boct pukps, aow

bgkos, wctor boctor)

P\C Ykchh Dusjaoss Lcst Icsb Olljijoaiy

Jaioatjvos P\C I&J C`vjio & Jaioatjvo prgerck

P\C Ja-Bgko Oaorey Ovchuctjga pjhgt

Hgich egvorakoat oaorey hgca prgerck C]I ’ rosjòatjch boct pukp ca` woctborjzctjga

Ig-gp hgca/rodcto prgercks



40

Poaaossoo

Jaùstry ToirujtkoatErooa Oaorey Pcx Iro`jt

Igkpgaoat kcaulciturjae

Jaùstrjch Dcso` ga bgw kuib hoss tbo kcaulcituror

pcys lgr ohoitrjijty tbca tbo kcx iortjljo`

rcto Kcx jaioatjvo> $3.?K/yocr lgr $4?=K ja

icpjtch javostkoat



4?

Poaaossoo

Jaùstry ToirujtkoatIcrdga Pcx Iro`jt

PBJY JY PBO GAHZ ICTDGA

PCR ITO@JP JA PBO _.Y. ]rgvjòs ‘iortjljo` erooa oaorey supphy

ibcja kcaulciturors‛ wjtb ljacaijch

prgtoitjga cecjast cay pgtoatjch prjio tbctkcy do phcio` ga icrdga okjssjgas dy

luturo hoejshctjga.



4<

Poaaossoo

Jaùstry ToirujtkoatYchos ca` _so Pcx Iro`jt lgr Okorejae IhocaOaorey Jaùstry

Kgst chh roaowcdho luohs (sghcr,

hca`ljhh ecs, wja`, djgkcss, by`rg,by`rgeoa, oti.)

Igkkorijch & Jaùstrjch

Pcx rcto roùio` tg =.?%

Kust kcfo $3==K javostkoat ca` irocto ?= luhh-tjko ngds ct 3?=% rcto gl PA‚s cvorceogiiupctjgach wceo



45

Poaaossoo

P\C Toaowcdhos Eoaorctjga ]crtaors ]rgerck

Kj`-Yjzo` Toaowcdho Ytca`cr` Gllor

]rgerck



42

Poaaossoo

Ytcto ToaowcdhosUja` Oaorey Yystoks Oxokptjga

Igkkorijch, jaùstrjch, utjhjty

<<.<% prgporty tcx oxokptjga

Dcso` ga roùio` icpcijty

gl 4/9 ùo tg jatorkjttoat

prgùitjga



4:

Poaaossoo

Gtbors OO Yibgghs Jajtjctjvo Ercats ca` Hgcas

Igkkorijch OO Hgca ]rgerck

P\C oaoreyrjebt Boct ]ukp ]rgercks

Hgich egvorakoat oaorey hgca

prgerck

Ig-gps ca` kuajs



9=

Ygutb Icrghjac

ToaowcdhosDjgkcss Oaorey Pcx Iro`jt

Hca`ljhh ecs, djgkcss, igeoa,

cacorgdji `jeostjga

Jaùstrjch

4?% gl ohjejdho igsts

Kcx jaioatjvo> $<?=,=== por yocr, 8 ?=%

tcx hjcdjhjty



93

Ygutb Icrghjac

ToaowcdhosDjgkcss Oaorey ]rgùitjga Jaioatjvo

Hca`ljhh ecs, djgkcss, igeoa, cacorgdji

`jeostjga

Igkkorijch, jaùstrjch, cerjiuhturch

$=.=3/fUb, $=.9= por tbork

Kcx jaioatjvo> $3==,=== por ljsich yocr por

tcxpcyor ($4.3K por chh tcxpcyors)



94

Ygutb Icrghjac

ToaowcdhosYghcr Oaorey ca` Ykchh By`rg Igrpgrcto Pcx

Iro`jt

4?% gl ohjejdho igsts (4=3=)

Kcx jaioatjvo> hossor gl

$9,?== gr ?=% tcxpcyor‚s

tcx hjcdjhjty lgr cay ejvoatcx yocr



99

Ygutb Icrghjac

Toaowcdhos]chkottg Ihoca Oaorey (]cIO) ]rgerck

Yghcr, hca`ljhh ecs, wja`, djgkcss, eogtborkch,KYU, cacorgdji `jeostjga, skchh by`rg,

djg`josoh Tosjòatjch, igkkorijch, jaùstrjch, sibgghs,

egvorakoat, cerjiuhturch

Ighhcdgrctjvo ollgrt> @ufo, ]rgeross, YIOE,

YI ]YI Gao dhgif gl erooa pgwor igsts $0 ca`

suppgrts 3== fUb gl roaowcdho eoaorctjga



90

Ygutb Icrghjac

Gtbors @ufo Oaorey ’ Ytca`cr` ]uribcso Gllor lgr

TOIs

]rgeross ’ YuaYoaso ]rgercks (igkkorijch]\, sghcr wctor boctjae)

OO Kcaulcituro` Bgkos (tcx iro`jt ca` tcxicp)

Yghcr ca` skchh by`rg porsgach tcx iro`jt

Luoh iohhs schos tcx oxokptjga

Ig-gps ca` kuajs rodctos & hgca prgercks



9?

Lhgrj`c

Jaùstry ToirujtkoatIcpjtch Javostkoat Pcx Iro`jt lgr Ihoca Oaorey

Jaùstrjch

?% gl ohjejdho icpjtch igsts Kust do aow gr oxpca`jae lcijhjty

ja ‘bjeb-jkpcit soitgr‛ (j.o., ihoca

oaorey, djgko` toib, ljacaijchsorvjios, JP, sjhjiga toib)

Kcx jaioatjvo> 4= yocr kcx



9<

Lhgrj`c

OO Tosgurio Ytca`crÒaorey Olljijoaiy Egchs

Ag spoijlji toibaghgey jòatjljo`

_tjhjtjos, JG_, Ig-gps ’ chh 1 4,=== EUbschos

4=3=-4=3: L]YI Toùitjga Egchs

’ 3,:95 KU wjator pocf òkca` ’ 9,=40 KU sukkor pocf òkca`

’ 5,204 EUb caauch schos



95

Lhgrj`c

YghcrYghcr Oaorey Yystoks Oqujpkoat Ychos Pcx

Oxokptjga

Yghcr wctor boct, sghcr spcio boct,

pbgtgvghtcjis, sghcr pggh

boctjae

Tosjòatjch, igkkorijch

3==%, ag kcx

]orkcaoat oxokptjga sjaio 4==?



92

Lhgrj`c

NOC T]YNOC ’ Ihoca ]gwor ]rgerck

5.?% ohoitrji icpcijty lrgk erooa oaorey

sgurios dy 4=3?

Ohjejdho rosgurios> sghcr, djgkcss, djgecs,

wja` ca` sgko OO



9:

Lhgrj`c

Jatorigaaoitjga Ytca`cr`s Yghcr, hca`ljhh ecs, wja`, djgkcss, by`rg,

eogtborkch, igeoa, by`rgeoa, cacorgdji

`jeostjga, skchh by`rg, gioca/tj`ch/wcvo Chh soitgrs

JG_s gahy

’ Ig-gps ca` kuajs kust ljho ropgrt wjtb ]YI

4 KU icpcijty hjkjt (9 tjors> 3=fU,3==fU, 4KU)



0=

Lhgrj`c

Aot Kotorjae Yghcr, hca`ljhh ecs, wja`, djgkcss, by`rg,

eogtborkch, igeoa, by`rgeoa, cacorgdji `jeostjga,skchh by`rg, gioca/tj`ch/wcvo

Chh soitgrs Chh utjhjtjos (jaihu`jae iggps)

4 KU icpcijty hjkjt

Aot oxioss eoaorctjga icrrjo` lgrwcr`

lgr up tg 34 kgatbs. Cltor 34 kgatbs,cay rokcjajae pcj` ct cvgjò` igst.

TOIs gwao` dy iustgkor



03

Tosjòatjch OO Cpphjcaio Todcto ]rgerck

Yghcr Oaorey Yystok Jaioatjvos ]rgerck

Dgtb prgercks cro ihgso` cs tboro js ag kgro

lua`jae cvcjhcdho

Lhgrj`c

Ytjkuhus Lua`s



04

JG_s, kuajs, ig-gps>

Yghcr

Oaorey olljijoaiy

Igasorvctjga

Lhgrj`c

Gtbors



09

Toioat Eogrejc Jajtjctjvos



00

Yghcr Djhh gl Tjebts

EYOC (Eogrejc Yghcr Oaorey Cssgijctjga)

jatrgùio` tg Eoaorch Cssokdhy ja 4=33 ja

cttokpt tg eot c djhh jatrgùio`. Agtbjae bcs

bcppoao` yot.

http://www.gasolar.org/index.php



0?

3. Eogrejca‚s bcvo tbo rjebt tg put sghcr ga tbojr bgkos gr dusjaossos

4. Eogrejca‚s bcvo tbo rjebt tg igaaoit tbojr sghcr oaoreysystok tg tbo erj` wjtb uajlgrk actjgach stca`cr`s

9. Eogrejca‚s bcvo tbo rjebt tg Aot Kotor ca` doigkpoascto` ct tbo vory hocst wjtb luhh rotcjh ohoitrjijtyrctos

0. Pbo sghcr jaùstry bcs tbo rjebt tg c lcjr igkpotjtjvooavjrgakoat

?. Pbo sghcr jaùstry ja Eogrejc bcs tbo rjebt tg sohh jts pgwor cirgss c 43st ioatury trcaskjssjga erj`

<.

Eogrejca‚s bcvo tbo rjebt tg duy sghcr ohoitrjijty lrgktbojr utjhjty

5. Eogrejca‚s bcvo tbo rjebt tg ’ ca` sbguh` oxpoit ’ tbobjebost otbjich troctkoat lrgk tbo sghcr jaùstry





0<

]CIO

]rgporty Cssosso` Ihoca Oaorey]CIO, c djpcrtjsca, hgich egvorakoat

jajtjctjvo tbct chhgws prgporty gwaors tg

ljacaio oaorey olljijoaiy ca` roaowcdhooaorey prgnoits lgr bgkos ca` igkkorijch

dujh`jaes, ‘sjkphy ca` wjtb ag egvorakoat

sudsj`jos‛



05

Bgw @gos ]CIO Ugrf7

]CIO usos tbo scko fja` gl hca`-

soiuro` ljacaijae `jstrjits tbct

kuajijpchjtjos bcvo rohjo` ga lgrgvor 3== yocrs tg pcy lgr

jkprgvokoats suib cs stroot

pcvjae, pcrfs, gpoa spcio, wctor

ca` sowor systoks, stroot hjebtjae,

oti.



02

]CIO hoejshctjga pcsso` ja Eogrejc ja 4=3= ca` Egvoragr

]urùo sjeao`. Agtbjae bcs bcppoao` ca` agtbjae bcs dooa

`gao tg jkphokoat sjaio.



0:

]orlgrkcaio Igatrcitjae

Igastjtutjgach Ckoa`koat #0 pcsso` ja

Agvokdor 4=3=

Cutbgrjzo` porlgrkcaio igatrcitjae ct stcto

lcijhjtjos ja Eogrejc

EOLC js stjhh ja prgioss lgr

jkphokoatjae

Jajtjch prgiossos wjhh do

pudhjsbo` ct tbo oa` gl Kcy



?=

Eogrejc ]gwor Toioat Citjvjtjos



?3

]gwor Eoaorctjga

]hcat Drcaib> rotjrokoat caaguaiokoat doicuso gloxtoasjvo igsts tg igkphy wjtb O]C ruhos

]hcat Kjtibohh igavorsjga lrgk igch tg djgkcss ga

bgh` doicuso gl O]C `rclt gl dgjhor KCIP ruhos ]hcat \getho> $2.9 djhhjga hgca

eucrcatoo lrgk loòrch egvorakoatlgr $30 djhhjga oxpcasjga

? ciro sghcr lcrk> E]I ljacaio`ca` gwas, @chtga _tjhjtjos wjhh

puribcso ca` `jstrjduto tbo sghcr pgwor



?4

Aow E]I Jaioatjvos

E]I Oaorey Ytcr Aow Bgko Dujhòr Todcto

]rgerck

Igkproboasjvo Kocsuros/Ubgho Dujh`jae Tosjòatjch, Jastchhor/Igatrcitgr

$9==

Chh boctjae systoks ca`wctor boctjae kust do ohoitrji



?9

Aow E]I Jaioatjvos (igat‚`)

E]I Oaorey Olljijoaiy Bgko Jkprgvokoat Todctos (4=33gahy)

Oqujpkoat Jasuhctjga, Uctor Boctors, Boct pukps, Ioatrch Cjriga`jtjgaors, ]rgerckkcdho Pborkgstcts, @uit/Cjr sochjae, Dujh`jaeJasuhctjga, Igkproboasjvo Kocsuros/Ubgho Dujh`jae, D]J Cssosskoat

Ca` sghcr wctor boct Tosjòatjch

Ubgho Bguso & Dhè Oavohgpo Jkprgvokoats>?=%Kcx jaioatjvo> ?=% gl igst Ubgho BgusoJkprgvokoats> $44==6 Ja`jvjùch Jkprgvokoats>

$5== Kust uso igatrcitgrs pcrtjijpctjae ja Eogrejc ]gwor's

"Bgko ]orlgrkcaio wjtb OAOTEZ YPCT" ]rgerck



?0

E]I Yghcr DuyDcif ]rgerck

]bgtgvghtcjis

Igkkorijch, Jaùstrjch, Tosjòatjch

$=.35/fUb gr $=.3? gr hoss ga dj` prgnoits Kcxjkuk dcso` ga c kcxjkuk systok

sjzo gl 3= fU lgr rosjòatjch systoksca` 3== fU lgr igkkorijch systoks

Igatrcit js lgr ? yocrs

TOIs trcaslor tg Eogrejc ]gworchgae wjtb ohoitrjijty

Aow E]I Jaioatjvos (igat‚`)



??

Luohs Guthggf



?<

Luohs Guthggf

Acturch Ecs

Igch

Auihocr

Toaowcdhos



?5

_Y Eoaorctjga Luoh Kjx



?2

Acturch Ecs

Yupphy ’ _Y gaio tbguebt tg bcvo c 9= yocr supphy

’ Luturo rohjcaio ga jkpgrts wcs foy

’ Oigagkji prgùitjga gl ecs ja sbcholgrkctjgas rcjso` supphy tg 3==+ yocrs

Oavjrgakoatch ’ 0=% gl tbo icrdga okjssjgas

por fUb gl igch (lgr igkdjaoìyiho eoaorctjga)

’ Kuib ihocaor tbca igch lrgk tbo

stca`pgjat gl gtbor okjssjgas ’ Aow jssuos ga okjssjgas ca` ergua`wctor jkpcits lrgk

prgùitjga gl ecs lrgk sbcho



?:

Acturch Ecs Yupphy Ygurios



<=

]rgnoito` Acturch Ecs ]rjiosLrgk OJC Caauch Oaorey Guthggf - $ por KKDtu



<3

Igch

Yupphy ’ _Y ichho` ‘Ycu`j Crcdjc gl Igch‛

’ Oxpgrtjae igch tg gtbor actjgas

’ Toioat & prgpgso` hjkjtctjgas ga kjajae

roùijae uscdho rosorvos Oavjrgakoatch

’ Oxjstjae roeuhctjgas bcvo rosuhto` ja djhhjgas spoat ga oavjrgakoatch igatrghs actjgachhy

’ Aow roeuhctjgas, suib cs ga koriury & igch csb, wjhh

rosuht ja kcay ghòr phcats ihgsjae ’ EBE okjssjgas roeuhctjga wjhh sovorohy jkpcit ghòr

phcats ca` igst tg gporcto rokcjajae uajts



<4

]rgnoito` Igch ]rjiosLrgk OJC Caauch Oaorey Guthggf - $ por tga



<9

Auihocr

]rjio rohctjvo tg gtbor gptjgas ’ Aow auihocr uajts oxpoito` tg igst gvor 3= ioats por

fUb

’ Oqujvchoat tg igkdjao` iyiho jl ecs igst

$34 por KKDtu (wjtbgut icrdga ibcreo) ’ Igkpcrjsga tg igch wjtb aow roeuhctjgas

uaiortcja (wjtb icrdga igch kcy do bjebor)

’ Kgro oxpoasjvo tbca kgst roaowcdhos, dutcvcjhcdho ja hcreor sicho ca` kgro rohjcdho

Jkpcit gl `jscstor ja Ncpca ga _Y auihocr oxpcasjgayot tg do òtorkjao`



<0

Toaowcdhos

Yupphjos ’ Uja` oigagkji prjkcrjhy ja Kj`wost & Ygutbwost

’ Yghcr supphy hjkjto` dy oigagkjis & hcif gl sicho

’ Djgkcss wjòhy cvcjhcdho dut hjkjto` dy hcif gl sicho ct

c sjaeho hgictjga ]rjios lgr chh dut sghcr igkjae

jatg hjao wjtb gr chroc`y ibocportbca trc`jtjgach eoaorctjga

Yghcr stjhh kgro oxpoasjvo tbca chh

trc`jtjgach (kcydo agt aow auihocr)ca` lchhjae wjtb vghuko



<?

Jkpcits ga tgtch igst & rcto hovoh

Jkpcits ga òkca`/oaorey rcto tjht

Jkpcit ga igst chhgictjgas ckgae iustgkorihcssos

Jkpcit ga rcto strctoejos

Jkpcit gl Jajtjctjvos ga Tctos





<5

Tcto prgioss vory `ctc `rjvoa ’ Igst gl sorvjio stu`jos roqujro `ctc ga igatrjdutjgas tg

pocf ca` gtbor OKI òkca`s

’ Tcto òsjea aoo`s usceo prgljhos ga ja`jvjùchiustgkors gl ergups gl sjkjhcr iustgkors

Ykcrt kotors prgvjò tbo cdjhjtytg ighhoit jatorvch `ctc ga ocibiustgkor

Ytgrjae chh iustgkor `ctc ighhoito`

dy skcrt kotors kcy prgvjò vchuotg rcto prgioss hctor

Jkpcit ga Cvcjhcdho @ctc



<2

Jkpcit ga Pgtch Igst & Tcto Hovoh

]rgercks tbct rosuht ja spoa`jae kgro tbca

wguh` gtborwjso do spoat wjhh rcjso tgtch rcto

hovohs

’ Toaowcdhos kgro igsthy tbcatrc`jtjgach eoaorctjga

’ Olljijoaiy prgercks tbct igst

kgro tbca tbo icpcijty ca` oaorey tboy cvgj`

’ Oavjrgakoatch igkphjcaio prgercks tbct roùio

okjssjgas tbct cro iurroathy ‘lroo‛ tg tbo utjhjty



<:

Tosuhts lrgk ’ ]rgercks tbct sudstjtuto ljxo` igst lgr vcrjcdho

eoaorctjga igst

’ ]rgercks tbct sudstjtuto vcrjcdho igst lgr ljxo`

eoaorctjga igst Oxckphos

’ ]uribcsjae roaowcdho oaorey gac tgtch ioats por fUb dcsjs tg

gllsot aow trc`jtjgach eoaorctjga ’ Jastchhjae sghcr ]\ tg gllsot gtbor

eoaorctjga

Jkpcit ga @okca`/Oaorey Tcto Pjht



5=

Uby @okca`/Oaorey Pjht Kcttors

Igsts cro chhgicto` tg iustgkor ihcssos dcso` ga igatrjdutjgas tg OKIòkca`s ca` tgtch oaorey

Ihcssos igatrjduto` `jlloroathy tg pocf

òkca`s ca` tgtch oaorey ’ Tosjòatjch iustgkors igatrjduto kgro tg

pocfs tbca gvorchh oaorey

’ Jaùstrjch iustgkors igatrjduto kgro tgtgtch oaorey tbca tg pocfs

Ibcaejae òkca`/oaorey tjht jkpcitsigst rospgasjdjhjty ckgae ihcssos



53

Yckpho Jkpcit gl Igst Pjht

Igatrjdutjga tg

]ocf @okca`

Igatrjdutjga tg

Pgtch Oaorey

Tosjòatjch <=% 0=%

Jaùstrjch 4=% 0=%

$3 kjhhjga ja oxpoaso, ?=% ljxo` & ?=% vcrjcdho

Tosjòatjch 9==,===$ 4==,===$ ?==,===$

Jaùstrjch 3==,===$ 4==,===$ 9==,===$

$3 kjhhjga ja oxpoaso, 3==% vcrjcdho

Tosjòatjch -$ 0==,===$ 0==,===$

Jaùstrjch -$ 0==,===$ 0==,===$Jkpcit gl Igst Pjht

Tosjòatjch -4=% ibcaeo ja chhgicto` igst

Jaùstrjch 99% ibcaeo ja chhgicto` igst



54

Jkpcit ga Igst Chhgictjga Ckgae

Ihcssos

Iguh` `g tbjs dy ibcaejae igsts gr ibcaejaeiustgkors‚ rohctjvo igst rospgasjdjhjtjos

Tosuhts lrgk

’ Ibcaejae ibcrcitor gl igsts

’ Ibcaejae iustgkor usceo ibcrcitorjstjis

Oxckphos

’ @okca`/oaorey tjht ’ Ybcvjae pocf òkca`s lgr gao ihcss wjtbgut

roùijae tbo ihcss‚ oaorey usceo



59

Igavorsjga gl trc`jtjgach kotors tg skcrt kotors ’ C``s tg ljxo` igst por iustgkor, jkpcitjae skchhor

iustgkors kgst

’ ]rgercks usjae skcrt kotor icpcdjhjtjos rosuht jaroùitjgas tg òkca` ca` oaorey igsts

Hgc` kcaceokoat prgerck ’ Toùios pocf igatrjdutjga gl hgc`

kcaceo` ihcss wjtbgut sjeajljicat

ibcaeo ja oaorey ’ Tosuhts ja igsts rohcto` tg pocf òkca`

dojae chhgicto` tg gtbor iustgkor ihcssos,ovoa jl tbojr usceo js uaibcaeo`

Oxckpho Jajtjctjvos Pbct Jkpcit Igst

Chhgictjga



50

Tcto strctoejos cro tbo igaioptuch gdnoitjvostg do ciigkphjsbo` wjtb rctos

Oxckphos

’ ]ocf hgc` roùitjga

’ Ybjltjae hgc` lrgk pocf tg gll

pocf

’ Ytrctoeji hgc` dujh`jae• Gll pocf

• C``jtjga gl foy iustgkors

Jkpcit ga Tcto Ytrctoejos



5?

]gtoatjch Jkpcit gl Jajtjctjvos

Ykcrt kotor jastchhctjga ’ Bjebor igsts lgr chh iustgkors uahoss uso` tg jkphokoat prgercks

tbct roùio igst

’ Cdjhjty tg djhh ocib iustgkor ga ca bgurhy dcsjs prgvjòs icpcdjhjtylgr roch tjko prjijae

Toùitjga gl erooabguso ecs okjssjgas ’ Igsts jairocso & tjht tgwcr` oaorey, `jsigurcejae usceo gvorchh

’ Hgc` dujh`jae strctoejos kcy agt do igst olloitjvo & hjfohy`jsigurceo`

Cpphjcaio olljijoaiy stca`cr`s

’ Toùio gvorchh oaorey usceo ’ Gvorchh rcto hovoh jairocso` uahoss

igsts roùio`



Documents

GEMC Accounting Assn 04 2011