Nepali to English:
विस्तृत रूपमा, आय अभिज्ञान वस्तुगत हुनुपर्छ अनि कुनै विषयगत चिन्तनहरूमा नभएर पुनःप्राप्तीको अभिलेखमा आधारित हुनपर्छ।
Broadly, the policy of income recognition should be objective and based on the record of recovery, rather than on any subjective considerations.