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 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