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Accounting Standards Board

 
Mandatory Compliance Name
NASs
IASs
Name of Standards
Effective Date
1
1
 Presentation of Financial Statements

1 Shrawan 2065
( 17 July 2008 )

2
8
 Accounting Policies, Changes Accounting Estimates & Errors

,,
3
7
 Cash Flow Statements

,,
4
2
 Inventories

,,
5
10
 Events After the Balance Sheet Date

,,
6
16
 Property, Plant and Equipment

,,
7
18
 Revenue
1 Shrawan 2065
( 17 July 2008 )
8
23
 Borrowing Costs
,,
10
20
 Accounting for Government Grants and Disclosure of Government Assistance
1 Shrawan 2065
( 17 July 2008 )
11
21
 The Effects of Changes in Foreign Exchange Rates
,,
12
37
 Provisions, Contingent Liabilities and Contingent Assets
,,
13
11
 Construction Contract
,,
9
12
 Income Taxes
1 Shrawan 2064
( 17 July 2007 )
15
17
 Leases
1 Shrawan 2065
( 17 July 2008 )
16
24
 Related Party Disclosures
1 Shrawan 2065
( 17 July 2008 )
17
34
 Interim Financial Reporting
1 Shrawan 2065
( 17 July 2008 )
18
36
 Impairment of Assets
1 Shrawan 2065
( 17 July 2008 )
19
40
 Investment Property
1 Shrawan 2065
( 17 July 2008 )
20
IFRS 5
Non-current Assets Held for Sale and Discontinued Operations
1 Shrawan 2065
( 17 July 2008 )
 
Framework
       

Framework For The Preparation and presentation of Financial Statements

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