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

Nepal Financial Reporting Standards

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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

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NAS 01 Presentation of financial statements

NAS 02 Inventories

NAS 07 Cash flow statements

NAS 08 Accounting policies, changes in accounting estimates & errors

NAS 10 Events after the reporting period

NAS 11 Construction contract

NAS 12 Income taxes

NAS 16 Property, plant and equipment

NAS 17 Leases

NAS 18 Revenue

NAS 19 Employee benefits

NAS 20 Government grants and disclosure of government assistance

NAS 21 The effects of changes in foreign exchange rates

NAS 23 Borrowing costs

NAS 24 Related party disclosure

NAS 26 Accounting and reporting by retirement benefit plans

NAS 27 Seperate Financial Statements

NAS 28 Investment in associates

NAS 32 Financial Instruments: Presentation

NAS 33 Earnings per share

NAS 34 Interim financial reporting

NAS 36 Impairment of assets

NAS 37 Provisions, contingent liabilities and contingent assets

NAS 38 Intangible assets

NAS 39 Financial Instrument: Recognition and Measurement

NAS 40 Investment property

NAS 41 Agriculture

NFRS 1 First-time Adoption of Nepal Financial Reporting Standards

NFRS 2 Share-Based Payment

NFRS 3 Business Combinations

NFRS 4 Insurance Contracts

NFRS 5 Non-current Assets Held for Sale and Discontinued Operations

NFRS 6 Exploration for and Evaluation of Mineral Resources

NFRS 7 Financial Instruments: Disclosures

NFRS 8 Operating Segments

NFRS 9 Financial Instruments

NFRS 10 Consolidated Financial Statements

NFRS 11 Joint Arrangements

NFRS 12 Disclosure of Interests in Other Entities

NFRS 13 Fair Value Measurement


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