Standards
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

The ASB Nepal has developed Nepal Public Sector Accounting Standards (NPSAS) for Financial Reporting under Cash Basis of Accounting in line with the International Public Sector Accounting Standards prepared by International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the International Federation of Accountants (IFAC).

 

Click in the following link to view/download the file

http://www.fcgo.gov.np/wp-content/uploads/Nepal-Public-Sector-Accounting-Standards-2070.pdf 

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Accounting Standards Board, Nepal (लेखामान बोर्ड, नेपाल)
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