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Functions, Duties and Power

Pursuant to Section 15(kha) of the Institute of Chartered Accountants Act, 1997, the main functions of the Board are to:

Regulate and systematized accounting profession, formulation of accounting standards on the basis of IFRSs.

  1. Set procedures to develop Accounting Standards and publish materials related to Accounting Standards.
  2. Make improvement and revision of Accounting Standards in line with IFRSs.
  3. Interpretation of Accounting Standards.
  4. Perform other functions related to Accounting Standards.







Contact Us

Accounting Standards Board, Nepal (लेखामान बोर्ड, नेपाल)
5th Floor, ICAN Building,
Satdobato, Lalitpur, Nepal
Phone: +977-1-5523314, 5539437
Fax : +977-1-5523314
Email: asb@standards.org.np, admin@standards.org.np

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