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Application Guidance Notes based on NFRS 2013.

Implementation Guidelines of NFRS 2013 on Impacts of COVID-19.

Nepal Accounting Standards for Not for Profit Organization (NAS for NPOs) 2018.

Nepal Accounting Standards for Micro Entities (NAS for MEs) 2018.

Nepal Financial Reporting Standards for Small and Medium-sized Entities (NFRSs for SMEs) 2017.

Nepal Financial Reporting Standards (NFRSs) 2013.

Nepal Financial Reporting Standards (NFRSs) 2018.

In addition to this Board is also engaged in advocacy, education and training for effective implementation of NFRSs.Īccounting Standards Board, Nepal has so far set and issued following standards & guideline/guidance notes. The Board is also responsible to issue interpretations of NFRSs. ASB Nepal is primarily responsible for setting accounting and financial reporting standards for business enterprises in convergence with the International Financial Reporting Standards (IFRSs). The members of the Board are nominated by Government of Nepal and comprise accounting professionals and government representatives. The Board is an independent statutory body responsible to set and issue accounting standards for various types of entities. Accounting Standards Board (ASB Nepal), was formed by the Government of Nepal under section 15ka of Nepal Chartered Accountant Act, 1997.