Nepal Financial Reporting Standards (NFRSs)
S. No. |
Name of Nepal Financial Reporting Standards (NFRSs) |
|
Preface |
|
The Conceptual Framework for Financial Reporting |
1 |
NFRS 1 First-time Adoption of Nepal Financial Reporting Standards |
2 |
NFRS 2 Share-based Payment |
3 |
NFRS 3 Business Combinations |
4 |
NFRS 4 Insurance Contracts (As per IFRS 2017 #) |
5 |
NFRS 5 Non-current Assets Held for Sale and Discontinued Operations |
6 |
NFRS 6 Exploration for and Evaluation of Mineral Resources |
7 |
NFRS 7 Financial Instruments: Disclosures |
8 |
NFRS 8 Operating Segments |
9 |
NFRS 9 Financial Instruments |
10 |
NFRS 10 Consolidated Financial Statements |
11 |
NFRS 11 Joint Arrangements |
12 |
NFRS 12 Disclosure of Interests in Other Entities |
13 |
NFRS 13 Fair Value Measurement |
14 |
NFRS 14 Regulatory Deferral Accounts |
15 |
NFRS 15 Revenue from Contracts with Customers |
16 |
NFRS 16 Leases |
17 |
NFRS 17 Insurance Contracts |
Nepal Accounting Standards (NAS) |
|
S.No |
Name of Nepal Accounting Standards (NASs) |
18 |
NAS 1 Presentation of Financial Statements |
19 |
NAS 2 Inventories |
20 |
NAS 7 Statement of Cash Flows |
21 |
NAS 8 Accounting Policies, Changes in Accounting Estimates and Errors |
22 |
NAS 10 Events after the Reporting Period |
23 |
NAS 12 Income Taxes |
24 |
NAS 16 Property, Plant and Equipment |
25 |
NAS 19 Employee Benefits |
26 |
NAS 20 Accounting for Government Grants and Disclosure of Government Assistance |
27 |
NAS 21 The Effects of Changes in Foreign Exchange Rates |
28 |
NAS 23 Borrowing Costs |
29 |
NAS 24 Related Party Disclosures |
30 |
NAS 26 Accounting and Reporting by Retirement Benefit Plans |
31 |
NAS 27 Separate Financial Statements |
32 |
NAS 28 Investments in Associates and Joint Ventures |
33 |
NAS 29 Financial Reporting in Hyperinflationary Economies |
34 |
NAS 32 Financial Instruments: Presentation |
35 |
NAS 33 Earnings per Share |
36 |
NAS 34 Interim Financial Reporting |
37 |
NAS 36 Impairment of Assets |
38 |
NAS 37 Provisions, Contingent Liabilities and Contingent Assets |
39 |
NAS 38 Intangible Assets |
40 |
NAS 39 Financial Instruments: Recognition and Measurement |
41 |
NAS 40 Investment Property |
42 |
NAS 41 Agriculture |
Interpretation name |
|
|
IFRIC |
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 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
4 |
IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment |
5 |
IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
6 |
IFRIC 10 Interim Financial Reporting and Impairment |
7 |
IFRIC 12 Service Concession Arrangements |
8 |
IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction |
9 |
IFRIC 16 Hedges of a Net Investment in a Foreign Operation |
10 |
IFRIC 17 Distributions of Non-cash Assets to Owners |
11 |
IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments |
12 |
IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine |
13 |
IFRIC 21 Levies |
14 |
IFRIC 22 Foreign Currency Transactions and Advance Consideration |
15 |
IFRIC 23 Uncertainty over Income Tax Treatments |
|
|
|
SIC |
1 |
SIC-7 Introduction of the Euro |
2 |
SIC-10 Government Assistance—No Specific Relation to Operating Activities |
3 |
SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders |
4 |
SIC-29 Service Concession Arrangements: Disclosures |
5 |
SIC-32 Intangible Assets—Web Site Costs |
Glossary of Terms |
Note: NFRS 2018 Book has been already published, to purchase it please visit our Secretariat. For detail click in the below link:
http://www.standards.org.np/asb/d/book-of-nfrs-2018-is-now-available-for-sale/18/0/82#.YMTXB-FR3IU