The ASB Nepal has developed Nepal Public Sector Accounting Standards (NPSAS) for Financial Reporting under Cash Basis of Accounting in line with the International Public Sector Accounting Standards prepared by International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the International Federation of Accountants (IFAC).

Click in the following link to view/download the file

https://www.fcgo.gov.np/storage/uploads/publications/20210121110514_Nepal-Public-Sector-Accounting-Standards-2070.pdf