Nepal Rastra Bank has published the Format of Financial Statements for 'A' class Commercial Banks.
Click in the following link for the detail:
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List of Application Guidance Notes base on Nepal Financial Reporting Standards 2013NFRS 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 ICAN.
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The Accounting Standards Board of Nepal has prepare 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)