welqt wnmveweÁvb (1g cÎ)

wnmveweÁv‡bi aviYv I bxwZgvjvmg~n

Ó     wnmveweÁv‡bi cÖPwjZ aviYvmg~n I cÖ‡qvM t

aviYv (Assumption)	cÖ‡qvM (Application)
1.Avw_©K g~‡j¨i GKK aviYv (Moneytory Unit Assumption)	ü  A‡_©i g~‡j¨ cÖKvk Kiv hvq Ggb ai‡Yi NUbv‡KB ïaygvÎ wnmveweÁvb †iK‡W©i AšÍfz©³ Ki‡Z n‡e| ü  ‡Kv¤úvwbi g¨v‡bRvi,Kg©KZ©v‡`i mybvg mwVK Avw_©K g~‡j¨ cwigvc Kiv hvq bv e‡jB wnmv‡ei eB‡Z wjwce× Kiv hvq bv| wKš‘ e¨emv‡qi mybvg AšÍf©y³ Kiv nq|
2. e¨emvq ¯^Ë¡v aviYv (Business Entity Assumption)	ü   e¨emvq cÖwgôvb gvwjKvbv ¯^Ë¡ †_‡K Avjv`v I ¯^Zš¿| ü  GB aviYvi Kvi‡Y g~jab GKwU cÖwZôv‡bi Rb¨ `vq| ü  gvwjK KZ…©K D‡Ëvjb‡K g~jab †_‡K ev` w`‡q †`Lv‡bv nq GB aviYv Abyhvqx| ü  gvwjK Kvievi n‡Z g~ja‡bi my` cvq Geq D‡Ëvj‡bi my` †`q G aviYv Abyhvqx|
3. Pjgvb cÖwZôvb aviYv (Going Concern Assumption)	ü  ¯’vqx m¤úwË-PjwZ m¤úwË, ¯’vqx `vq-PjwZ `v‡qi g‡a¨ cv_©K¨ Kiv nq | ü  ¯’vqx m¤úwË mg~n µqg~‡j¨ bv †`wL‡q Gi evRvig~j¨ ev Aemvqbg~‡j¨ †`Lv‡bv G aviYvi mv‡_ AmvgÄm¨c~Y©| ü  AwMÖg cÖ`Ë e¨q/wejw¤^Z gybvdv RvZxq e¨q‡K m¤úwË wn‡m‡e cÖ`k©b Kiv nq| ü  e‡Kqv Avq‡K m¤úwË I e‡Kqv e¨q‡K `vq wn‡m‡e MY¨ Kiv nq|
4. mgqKvj/wnmveKvj aviYv (Time Period Assumption)	ü  GKwU e¨emvq cÖwZôv‡bi  Avw_©K RxebKvj‡K KZ¸‡jv K…wÎg mgqKv‡j fvM K‡i †bqv nq| ü  wnmveKvj †k‡l bvwgK wnmv‡ei †Ri¸‡jv‡K mgvcbx `vwLjvi gva¨‡g eÜ K‡i w`‡Z nq| ü  Avq-e¨q weeiYx cÖ¯‘Z Kiv nq| ü  GKwU wbw`©ó wnmveKv‡ji gybvdv RvZxq Avq-e¨q¸‡jv wnmveKvj †k‡l cÖ¯‘Z Kiv Avq weeiYx‡Z ¯’vbvšÍi K‡i jvf-ÿwZ wbav©iY Kiv nq|

Ó     wnmveweÁv‡bi cÖPwjZ bxwZmg~n I cÖ‡qvM t

bxwZmg~n (Principles)	cÖ‡qvM (Application)
1| µq/HwZnvwmK g~j¨ bxwZ (Cost/Historical Cost Principle)	ü  ¯’vqx m¤úwˇK Zvi µqg~‡j¨/HwZnvwmK g~‡j¨ †`Lv‡bv nq| ü  ¯’vqx m¤úwË Kª‡qi mv‡_ m¤úwK©Z mKj e¨q H m¤úwËi µqg~‡j¨i mv‡_ †hvM Kiv nq|
2| Avq ¯^xK„wZi bxwZ (Revenue Recognition Principle)	ü  Avq †h wnmveKv‡j AwR©Z n‡e †mB wnmveKv‡jB Avq wn‡m‡e wPwýZ I wjwce× Ki‡Z nq| ü  AwMÖg/AbvwR©Z/AbycvwR©Z Avq‡K Kviev‡ii eZ©gvb wnmveKv‡ji Avq wn‡m‡e MY¨ Kiv nq bv| ü  AwMÖg Avq‡K mswkøó Avq n‡Z ev` w`‡q †`Lv‡Z nq| ü  e‡Kqv Avq‡K mswkøó wnmveKv‡ji Av‡qi mv‡_ †hvM w`‡Z nq|
3| e¨q/ wgjKiY/mgš^q bxwZ (Expence/Matching/Adjusting Recognition Principle)	ü  LiP mswkøó _vK‡j mswkøó Li‡Pi mv‡_ †hvM Ki‡Z nq| ü  AwMÖg LiP mswkøó LiP †_‡K ev` w`‡Z nq| ü  LiP‡K H wnmveKv‡ji AwR©Z Av‡qi wecix‡Z PvR© Ki‡Z nq| ü  AePq‡K wnmvefz³ Kiv nq|
4| c~Y© cÖKvk bxwZ (Full Disclosure Principle)	ü  DØ„ËcÎ/ Avw_©K Ae¯’v cÖKvk Kiv nq| ü  AePq mwÂwZ/ cywÄf~Z AePq ˆZwi Kiv nq| ü  fzj ms‡kvabx Rv‡e`v †`qv nq| ü  Rv‡e`vi e¨vL¨v †`qv nq| ü  e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq| ü  Avw_©K weeiYx‡Z Lmov, wUKv I MYbv Zy‡j aiv nq|