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Accounting Standards Board

Voluntary Compliance
NASs
IASs
Name of Standards
Effective Date
14
19
Employee Benefits
1 Shrawan 2064
( 17 July 2007 )
21
IFRS 3
Business Combinations
1 Shrawan 2064
( 17 July 2007 )
23
14

Segment Reporting

1 Shrawan 2064
( 17 July 2007 )
24
26

Accounting nd Reporting by Retirement Benefit Plans

1 Shrawan 2064
( 17 July 2007 )
25
28
Investment In Assosiates
1 Shrawan 2064
( 17 July 2007 )
26
33
Earnings Per Share
1 Shrawan 2064
( 17 July 2007 )
27
38
Intangible Assets
1 Shrawan 2064
( 17 July 2007 )
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