बैंक तथा वित्तीय संस्थाहरुले आफ्नो वित्तीय विवरण Nepal Financial Reporting Standards (NFRSs) बमोजिम तयार गर्ने व्यवस्था प्रभावकारी रुपमा कार्यान्वयन गर्ने क्रममा कोभिड १९ को कारणले गर्दा NFRSs बमोजिमका केही प्रावधानहरु लागू गर्न थप समय लाग्ने भएकोले हाल प्रदान भई रहेको Carve-out मध्ये नेपाल राष्ट्र बैंकबाट सिफारिश साथ अनुरोध भई आए बमोजिमको Carve-out को विषयमा तथा मर्जरमा swap ratio को कारणले आउने फरक रकमको लेखांकन सम्बन्धमा नेपाल राष्ट्र बैंकबाट सिफारिश साथ अनुरोध भई आए बमोजिमको Carve-out को विषयमा यस बोर्डको मिति २०७७।०७।०३ गते बसेको १३३औं बैठकमा विस्तृत छलफल गरि सो बैठकले सम्बन्धित मानहरु (Standards) हरुमा तल उल्लेखित बमोजिमको समय सिमा सहितको ... Read More

 

Nepal Financial Reporting Standards (NFRSs)

S. No.

Name of Nepal Financial Reporting Standards (NFRSs)

 

Preface

 

The Conceptual Framework for Financial Reporting

1

NFRS 1 First-time Adoption of Nepal Financial Reporting Standards

2

NFRS 2 Share-based Payment

3

NFRS 3 Business Combinations

4

NFRS 4 Insurance Contracts         (As per IFRS 2017 #)

5

NFRS 5 Non-current Assets Held for Sale and Discontinued Operations

6

NFRS 6 Exploration for and Evaluation of Mineral Resources

7

NFRS 7 Financial Instruments: Disclosures

8

NFRS 8 Operating Segments

9

NFRS 9 Financial Instruments

10

NFRS 10 Consolidated Financial Statements

11

NFRS 11 Joint Arrangements

12

NFRS 12 Disclosure of Interests in Other Entities

13

NFRS 13 Fair Value Measurement

14

NFRS 14 Regulatory Deferral Accounts

15

NFRS 15 Revenue from Contracts with Customers

16

NFRS 16 Leases

17

NFRS 17 Insurance Contracts

Nepal Accounting Standards ... Read More

As per the decision made by the Board's 132th Meeting, ASB Nepal has issued the Implementation Guidelines of NFRS 2013 on Impacts of COVID-19

Click in the below link to view or download.

Implementation Guidelines of NFRS 2013 on Impacts of COVID-19

 

 

 

 

 

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The Board prepared the Nepal Accounting Standards for Micro Entites (NAS for MEs) 2018 and sent to ICAN for the pronoucnement. Recently, ICAN made the pronouncement on it.

 

 

Note: 

Book of NAS for MEs has been published click in the following Link for detai:

(http://www.standards.org.np/asb/d/nas-for-micro-entities-2018-book- published/18/0/58#.XY2tqW_VLIU)

 

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Definition of NPOs (related to NAS for NPOs 2018)

http://www.standards.org.np/asb/resources/642535_Final%20Definition%20for%20NPO_2076.08.24%20(1for%20website%20-%20Copy.pdf

 

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