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Nepal Financial Reporting Standards (NFRSs) 2013

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 Cash Flows
4 NAS 8: Accounting Policies, Changes in Accounting Estimates and Error
5 NAS10 :Events after the Reporting Period
6 NAS 11 : Construction Contracts
7 NAS 12 :  Income Taxes
8 NAS 16: Property, Plant & Equipment
9 NAS 17 : Leases
10 NAS 18 : Revenue
11 NAS 19 : Employee Benefits
12 NAS 20 : Accounting for Government Grants and Disclosure of Government Assistance
13 NAS 21 : The Effects of Changes in Foreign Exchange Rates
14   NAS 23 : Borrowing Cost
15 NAS 24 : Related Party Disclosures
16   NAS 26 : Accounting & Reporting by Retirement Benefit Plans
17 NAS 27 : Consolidated & Separate Financial Statements
18 NAS 28 : Investments in Associates
19 NAS 32 : Financial Instruments: Presentation
20 NAS 33: Earnings Per Share
21 NAS 34 : Interim Financial Reporting
22 NAS 36: Impairment of Assets
23 NAS 37 : Provisions, Contingent Liabilities & Contingent Assets
24 NAS 38 : Intangible Assets
25 NAS 39 : Financial Instruments: Recognition & Measurements
26 NAS 40 : Investment Property
27 NAS 41 : Agriculture

   

 IFRICs & SICs

S.No  Name of IFRIC & SIC
1 IFRIC 1: Changes in Existing Decommissioning, Restoration and Similar Liabilities
2 IFRIC 2: Members' Shares in Co-operative Entities and Similar Instruments
3 IFRIC 4: Determining whether an Arrangement contains a Lease
4 IFRIC 5: Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
5 IFRIC 6: Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
6 IFRIC 7: Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
7 IFRIC 10: Interim Financial Reporting and Impairment
8 IFRIC 12: Service Concession Arrangements
9 IFRIC 13: Customer Loyalty Programmes
10 IFRIC 14: IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
11 IFRIC 15: Agreements for the Construction of Real Estate
12 IFRIC 16: Hedges of a Net Investment in a Foreign Operation
 13 IFRIC 17: Distributions of Non-cash Assets to Owners
14 IFRIC 18: Transfers of Assets from Customers
15 IFRIC 19: Extinguishing Financial Liabilities with Equity Instruments
 16 IFRIC 20: Stripping Costs in the Production Phase of a Surface Mine
17  SIC-7: Introduction of the Euro
18  SIC-10: Government Assistance—No Specific Relation to Operating Activities
19 SIC-15:Operating Leases—Incentives
20 SIC-25:Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
21 SIC-27:Evaluating the Substance of Transactions Involving the Legal Form of a Lease
22 SIC-29:Service Concession Arrangements: Disclosures
23 SIC-31:Revenue—Barter Transactions Involving Advertising Services
24 SIC-32:Intangible Assets—Web Site Costs
  Glossary of the Terms

 

 Note: To purchase the book NFRS 2013 click the following link for detail:

http://www.standards.org.np/asb/d/nfrs-2013-book-published-notice/18/0/21 

 








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