Standards

Accounting Standards Board, Nepal has approved the Nepal Financial Reporting Standard for Small and Medium-sized Entities (NFRS for SMEs) 2017 on April 12, 2017 (2073 Chaitra 30) and sent it to the Insititute of Chartered Accountants of Nepal (ICAN) on April 13, 2017 for the pronouncement. The ICAN has pronounced the NFRS for SMEs effective from 2076 Shrawan 1 (July 17, 2019).

 

 

 

 

Note: NFRS for SMEs 2017 book will be available soon.

 

 

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Nepal Financial Reporting Standards (NFRSs) S. No Name of Nepal Financial Reporting Standards (NFRSs)   Preface   Conceptual Framework 1 NFRS 1 : First-time Adoption of Nepal Financial Reporting Standards 2 NFRS 2: Share-based payment 3 NFRS 3: Business Combination 4 NFRS 4: Insurance Contracts 5 NFRS 5 : Non-Current Assets Held for Sale & Discontinued Operation 6 NFRS 6 : Exploration for and Evaluation of Mineral Resource 7 NFRS 7: Financial Instruments: Disclosures 8 NFRS 8 : Operation Segments 9 NFRS 9: Financial Instrument 10 NFRS 10 : Consolidated Financial Statements 11 NFRS 11: Joint Arrangements 12 NFRS 12 : Disclosure of Interest in Other Entities 13 NFRS 13 : Fair Value Measurement

 

Nepal Accounting Standards (NASs) S.No  Name of Nepal Accounting Standards (NASs) 1 NAS 1: Presentation of Financial Statements 2 NAS 2: Inventories 3 NAS 7 :Statement of ... Read More








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Accounting Standards Board, Nepal (लेखामान बोर्ड, नेपाल)
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Satdobato, Lalitpur, Nepal
Phone: +977-1-5523314, 5539437
Fax : +977-1-5523314
Email: asb@standards.org.np, admin@standards.org.np

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