Notice:

Click in the following link to view/download the file.

Exposure Draft of NPSAS 2020

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.

Click in the following link to view the ICAN Pronouncement Notice.

ICAN Notice

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)

The Board prepared the Nepal Accounting Standards for Not for Profit Organizations (NAS for NPOs) 2018 and sent to ICAN for the pronoucnement. Recently, ICAN made the pronouncement on it.

Click in the following link to view the ICAN Pronouncement Notice.

ICAN Notice

Note: Book of NAS for NPOs has been Published for detail click in the following link

http://www.standards.org.np/asb/d/nas-for-npos-2018/18/0/60#.XfIM5OgzbIU

ASB Nepal has prepared the Definition of NPOs, Please click in the following link to view/download.

वित्तीय संस्थाहरुले आफ्नो वित्तीय विवरण Nepal Financial Reporting Standards (NFRSs) बमोजिम गर्ने व्यवस्था प्रभावकारी रुपमा कार्यान्वयन गर्ने क्रममा देखिएको समस्याहरुलाई समाधान गर्नको लागि केही मानहरु (Standards) लाई Carve-out प्रदान गरि सहजता प्रदान गर्नको लागि नेपाल राष्ट्र बै‌ंकबाट अनुरोध भई आए बमोजिम लेखामान बोर्डको १२९औं बैठकबाट निम्न बमोजिमको मानहरुमा गरिने चार वटा Carve-out को विवरण स्वीकृत गरी नेपाल चार्टर्ड एकाउन्टेन्ट्स संस्थालाई पालना गर्न गराउन अनुरोध गरि पठाएको छ ।

Carve-out को स्वीकृत विवरण (यहाँ क्लिक गर्नुहोस्)

Notice :

Following are the Exposure Draft of Standards with Conceptual Framework:

0.0 Conceptual_Framework_.pdf

NEPAL FINANCIAL REPORTING STANDARDS (NFRS)

1.0 NFRS 1_.pdf

2.0 NFRS 2.pdf

3.0 NFRS 3.pdf

4.0 NFRS 4.pdf

5.0 NFRS 5.pdf

6.0 NFRS 6.pdf

7.0 NFRS 7.pdf

 8.0 NFRS 8.pdf

9.0 NFRS 9.pdf

10.0 NFRS 10.pdf

11.0 NFRS 11.pdf

12.0 NFRS 12.pdf

13.0 NFRS 13.pdf

14.0 NFRS 14.pdf

15.0 NFRS 15.pdf

16.0 NFRS 16.pdf

17.0 NFRS 17.pdf

NEPAL ACCOUNTING STANDARDS (NAS)

18.0 NAS 1.pdf

19.0 NAS 2.pdf

20.0 NAS 7.pdf

21.0 NAS 8.pdf

22.0 NAS 10.pdf

23.0 NAS 12.pdf

24.0 NAS 16.pdf

25.0 NAS 19.pdf

26.0 NAS 20.pdf

27.0 NAS 21.pdf

28.0 NAS 23.pdf

29.0 NAS 24.pdf

30.0 NAS 26.pdf

31.0 NAS 27.pdf

32.0 NAS 28.pdf

33.0 NAS 29.pdf

34.0 NAS 32.pdf

35.0 NAS 33.pdf

36.0 NAS 34.pdf

37.0 NAS 36.pdf

38.0 NAS 37.pdf

39.0 NAS 38.pdf

40.0 NAS 39.pdf

41.0 NAS 40.pdf

42.0 ... Read More