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.
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)