List of Application Guidance Notes based on Nepal Financial Reporting Standards 2013

1. NFRS 1 First time Adoption of Nepal Financial Reporting Standards
2. NAS 24 Related Party Disclosures
3. NAS 27 Consolidated and Separate Financial Statements
4. NAS 12 Income Taxes
5. NAS 16 Property, Plant & Equipment 
6. NAS 18 Revenue
7. NAS 36 Impairment of Assets
8. NAS 32 Financial Instruments: Presentation
9. NAS 39 Financial Instruments: Recognition & Measurements and NFRS 9 Financial Instruments (Jointly Published)
10. NAS 10 Events after the Reporting Period
11. NAS 26 Accounting and Reporting by Retirement Benefit Plans
12. NAS 37 Provisions, Contingent Liabilities and Contingent Assets
13. NAS 1 Presentation of Financial Statements
14. NAS 19 Employee Benefits

All these Application Guidance Note books are available at ASB Secretiat.

For detail click in the below link:

http://www.standards.org.np/asb/d/our-publication/20/0/12#.VbdSYNDRJAc