The objective of the Board is to formulate accounting standardsin line with IAS/IFRSs issued by IASB. The Board has full discretion in developing and pursuing the technical agenda for setting Accounting Standards in Nepal.
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Standards
- NPSAS - 2021
- Carve-out on NFRS (NEW)
- Nepal Financial Reporting Standards (NFRSs) 2018 [NEW]
- Implementation Guidelines of NFRS 2013 on Impacts of COVID-19 [Newly Issued]
- NAS for MEs 2018 (New)
- Definition of NPOs
- NAS for NPOs 2018 (NEW)
- Carve-Out on NFRS (for financial institutions) [NEW]
- Exposure Draft of NFRSs 2018 (New)
- Carve-Out on NFRS (for commercial banks)
- NFRS for SME 2017 (New)
- Nepal Financial Reporting Standards (NFRSs) 2013
- All Standards ...
- Resource Materials
- Publications
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Notices [NEW]
- Book of NFRS 2018 is now available for sale
- Implementation Guidelines of NFRS 2013 on Impacts of COVID-19 [new]
- Exposure Draft of NPSAS 2020 - For Comments
- NAS for NPOs 2018 Book Published
- NAS for Micro Entities 2018 Book Published
- Notice of ICAN regarding NAS for NPOs & NAS for MEs Pronouncement/Implementation
- To Send the Comments on Exposure Draft of NFRS 2018
- Notice of ICAN regarding NFRS for SMEs Implementation
- Notice of Auditing Standards Board Nepal
- Notice of Carve-Out on NFRS (ICAN Notice)
- NFRS for SME 2017
- Application Guidance Notes based on NFRSs 2013 Book Now Available
- All Notices [NEW] ...
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