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Nepal Financial Reporting Standards (NFRSs) 2018 [NEW]

 

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 is in publishing process and will be available within November 2020.


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