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List of Application Guidance Notes base 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

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NFRSs based Model Financial Statements is available to view or download. Please kindly click in the following link.

NFRSs Based Model Financial Statements (Pdf File)

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Nepal Public Sector Accounting Standards (NPSAS): 

The ASB has developed Nepal Public Sector Accounting Standards (NPSAS) for Financial Reporting under Cash Basis of Accounting in line with the International Public Sector Accounting Standards prepared by International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the International Federation of Accountants (IFAC).  

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Accounting Standards Board, Nepal (लेखामान बोर्ड, नेपाल)
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