SEEA rev.2011 Ch2 Acc Framework

8/2/2019 SEEA rev.2011 Ch2 Acc Framework

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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

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bkgmj~vo~k mif` tvol rljhhl (gmj~vo~k lg kt tvol

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(kjufjrmtk+7 lrlv

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Kjbv~rtk Ivlt Jfhftk Rmrli

Stmbvg Mvrsvr Kosmt Rmrli

sfj{fbkllj

Rldfisfjhhvjllj

Kjbv~rtk Tvol`

Rljhhl

Sfoftkjrl` Lgvovil~k Ivlt Jfhftk Rmrli

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ljrltl

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sfjhhvjllj

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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 (


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Ltv~ ek~kg bksfnl` gf blilo rkhl glrfhmtk vjrvg rvavlj sfodljhvjljrldfi sfj{fbkllj blj sfjhhvjllj) {lkrv1 fjfthk) lkt) blj olrftkli*

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^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

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lblil rtlj~lg~k blj ltv~ ilkjj{l* Rtlj~lg~k lblil`

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bk`l~kiglj blilo rtlj~lg~k*

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Ltv~ stmbvg bknlrlr slbl rldfi sfj{fbkllj blj

sfjhhvjllj omjfrft*

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Xkil{l` fgmjmok lblil` blftl` bk dlxl` gmjrtmi

{ljh fefgrke bltk ~fdvl` sfoftkjrl`lj rvjhhli

^fdvl` sftfgmjmoklj jl~kmjli rftbktk bltk

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Rkhl sfjhfnvliklj vrlol 1

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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


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Sft~sfgrke lirftjlrke rft`lbls ikjhgvjhlj 1

ofosftrkodljhglj dl`xl ikjhgvjhlj ofolkjgljsftlj {ljh ifdk` lgrke*

Bltk sft~sfgrke kjk ikjhgvjhlj blslr bksl`lok ~fdlhlk

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gfolosvljj{l vjrvg ofodftkglj il{ljlj rft~fdvr

blslr dftvdl` bltk xlgrv gf xlgrv*

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glrfhmtk~l~k vjkr fgm~k~rfo ~fnltl tkjnk blilo ^FFL

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xlgrv {ljh ~lol bltk dftdlhlk olnlo

sft`krvjhlj bltk gfbvl vjkr*


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Documents

SEEA rev.2011 Ch2 Acc Framework