Resource Materials

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

 

All these Application Guidance Note books are available at ICAN.

For detail ... Read More


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)

... Read More

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

 

Click in the following link for the detail:

https://nrb.org.np/bfr/circular/2074-75/2074_75_For_A_,_B_&_C_Class--Circular_23-Attachment_to_Format_of_Financial_Statements_of_Commercial_Banks_Related-new.pdf 

... Read More




Awareness Programs

  Awareness Programs for FY. 2075/076

Contact Us

Accounting Standards Board, Nepal (लेखामान बोर्ड, नेपाल)
5th Floor, ICAN Building,
Satdobato, Lalitpur, Nepal
Phone: +977-1-5523314
Fax : +977-1-5523314
Email: asb@standards.org.np, admin@standards.org.np

View Location Map

Feedback / Inquiry

This site as been visited 87202 times since June, 2014.