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Exposure Draft of NFRS 2024

Please provide your valuable comments and suggestions on the following Exposure Draft of NFRS 2024 Standard/s to the Secretariat of ASB Nepal or via email to secretariat@asbnepal.gov.np

 

S.No. Name of Standards
  The Conceptual Framework for Financial Reporting
1 NFRS 1 First-time Adoption of Nepal Financial Reporting Standards
2 NFRS 2 Share-based Payment
3 NFRS 3 Business Combinations
4 NFRS 5 Non-current Assets Held for Sale and Discontinued Operations
5 NFRS 6 Exploration for and Evaluation of Mineral Resources
6 NFRS 7 Financial Instruments: Disclosures
7 NFRS 8 Operating Segments
8 NFRS 9 Financial Instruments
9 NFRS 10 Consolidated Financial Statements
10 NFRS 11 Joint Arrangements
11 NFRS 12 Disclosure of Interests in Other Entities
12 NFRS 13 Fair Value Measurement
13 NFRS 14 Regulatory Deferral Accounts
14 NFRS 15 Revenue from Contracts with Customers
15 NFRS 16 Leases
16 NFRS 17 Insurance Contracts
17 NAS 1 Presentation of Financial Statements
18 NAS 2 Inventories
19 NAS 7 Statement of Cash Flows
20 NAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
21 NAS 10 Events after the Reporting Period
22 NAS 12 Income Taxes
23 NAS 16 Property, Plant and Equipment
24 NAS 19 Employee Benefits
25 NAS 20 Accounting for Government Grants and Disclosure of Government Assistance
26 NAS 21 The Effects of Changes in Foreign Exchange Rates
27 NAS 23 Borrowing Costs
28 NAS 24 Related Party Disclosures
29 NAS 26 Accounting and Reporting by Retirement Benefit Plans
30 NAS 27 Separate Financial Statements
31 NAS 28 Investments in Associates and Joint Ventures
32 NAS 29 Financial Reporting in Hyperinflationary Economies
33 NAS 32 Financial Instruments: Presentation
34 NAS 33 Earnings per Share
35 NAS 34 Interim Financial Reporting
36 NAS 36 Impairment of Assets
37 NAS 37 Provisions, Contingent Liabilities and Contingent Assets
38 NAS 38 Intangible Assets
39 NAS 39 Financial Instruments: Recognition and Measurement
40 NAS 40 Investment Property
41 NAS 41 Agriculture