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Download Nepal Financial Reporting Standards (NFRS) PDF Single Archive ZIP FIle

ICAN has announced and issued the NFRS in compliance with IFRS which is applicable mandataraly for Banks and Listed companies from fical year commencing mid july 2015 and Fiscal year 2016-17 for all entities except SMEs
Here you can view all standards and download


Accounting For Deferred Taxes  Notes

The need for deferred tax accounting arises because companies often postpone or pre-pays taxes on profits pertaining to a particular period.  

Deferred tax liability
There may be a difference in the way certain items of expense are allowed to be treated for tax purposes and how a company actually treats them.


28 Special points to Remember in Amalgamation

Here are 28 Special Points you must remember in the Amalgamation, Absorption and Reconstruction of the company


Chapter 3   Options And Futures  Notes

Download the complete notes of the Financial Management for Chapter 3 Options And Futures .


Irr And Npv Nasic Understanding  Notes

Download the complete notes of the Financial Management for Irr And Npv Nasic Understanding .


Chapter 5   Mutual Funds  Notes

Download the complete notes of the Financial Management for Chapter 5 Mutual Funds .


Chapter 9   Lease Decisions  Notes

Download the complete notes of the Financial Management for Chapter 9 Lease Decisions .


Accounting for Amalgamation Absorption Reconstrction

Notes on accounting for amalgamation, absorption, reconstruction calculate purchase consideration with Net Assets, Payment Intrinsic value methods in nature of merger and acquisition


Notes on Demand and Elasticity

Demand    refers    to    the    Quantities    of Commodity that the Consumers are Able to Buy at each possible Price during a given Period of Time, other things being equal.

  1. Willing to Purchase at Various Prices during Period of Time
  2. Able to Purchase at Various Prices during Period of Time


Chapter 8   Real Options  Notes

Download the complete notes of the Financial Management for Chapter 8 Real Options .