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National Examination Board is responsible for conducting and managing 12th grade-Higher Secondary exams and 10th grade Secondary Education Examination (SEE) Exams. [3] The jurisdiction of the previous Higher Secondary Education Board (HSEB) was limited to 11th and 12th-grade high school (10+2) only. HSEB was established in 1989 under the Higher ...
The SLC (Class 11 and 12) and SEE (Class 10) examinations are normally scheduled from April to June each year. The examinations are conducted by the National Examination Board (NEB), located in Sanothimi, Bhaktapur, Nepal. Until 2016, SLC was the Grade 10 final examination, famously known as the "iron gate" [citation needed]. However, after ...
The SEE examination is said to be scheduled in March of every year. As the new Education Act, 2016 (2073) has been implemented, the SLC examination will be taken place in Grade 12 as a national level examination whereas the examination of Grade 10 will be known as Secondary Education Examination (S.E.E).
Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics:
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...
Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include identifying the exact entity which is reporting, discussing any "going concern" questions, specifying ...
Values used in calculating financial ratios are taken from the balance sheet, income statement, statement of cash flows or (sometimes) the statement of changes in equity. These comprise the firm's "accounting statements" or financial statements. The statements' data is based on the accounting method and accounting standards used by the ...
In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.