Resource Materials

List of Application Guidance Notes based on Nepal Financial Reporting Standards 2013

NFRS 1 First time Adoption of Nepal Financial Reporting Standards NAS 24 Related Party Disclosures NAS 27 Consolidated and Separate Financial Statements NAS 12 Income Taxes NAS 16 Property, Plant & Equipment  NAS 18 Revenue NAS 36 Impairment of Assets NAS 32 Financial Instruments: Presentation NAS 39 Financial Instruments: Recognition & Measurements and NFRS 9 Financial Instruments (Jointly Published) NAS 10 Events after the Reporting Period NAS 26 Accounting and Reporting by Retirement Benefit Plans NAS 37 Provisions, Contingent Liabilities and Contingent Assets NAS 1 Presentation of Financial Statements NAS 19 Employee Benefits


All these Application Guidance Note books are available at ASB Secretiat.

For ... Read More

The Accounting Standards Board of Nepal has prepared the Model Financial Statements on the basis of NFRSs 2013. This Model will be helpful to everyone.



To view/see please click in the following link.

NFRSs Based Model Financial Statements (Pdf File)

... Read More

Nepal Rastra Bank has published the Format of Financial Statements for 'A' class Commercial Banks based on NFRS.


Click in the following link for the detail:


... Read More

This site has been visited 626959 times since June, 2014.