Standards

 

The Board has already prepared the Nepal Accounting Standards for Micro Entites (NAS for MEs) 2018 and sent to ICAN for the pronoucnement.

 

The Board will publish the Book  after the pronouncement of ICAN on it.

 

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The Board has already prepared the Nepal Accounting Standards for Not for Profit Organizations (NAS for NPOs) 2018 and sent to ICAN for the pronoucnement.

 

The Board will publish the Book  after the pronouncement of ICAN on it.

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Carve Out on NFRS 

वाणिज्य बैंकहरुले 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 यस लेखामान बोर्डको ११७औं बैठकबाट निम्न बमोजिमको मानहरुमा गरिने 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)

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Nepal Financial Reporting Standards for Small and Medium-sized Entities (NFRS for SMEs 2017)

(This book has been already published)

Rs. 500 (NRS)

 

You can buy this book from ASB Nepal Secretariat (Satdobato)

Ph: 01-5523314

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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)
5th Floor, ICAN Building,
Satdobato, Lalitpur, Nepal
Phone: +977-1-5523314
Fax : +977-1-5523314
Email: asb@standards.org.np, admin@standards.org.np

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