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

 Click in the below link to view or download.

 Implementation Guidelines of NFRS 2013 on Impacts of COVID-19

 

 

 

 Notice:

 

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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.

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)

 

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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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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.

Definition of NPOs ... Read More