Nepal Accounting Standards for Micro Entities (NAS for MEs) 2018
TABLE OF CONTENTS |
Introduction to NAS for MEs |
Section 1: Intended Scope of this Standard |
Section 2: Concepts and Pervasive Principles |
Section 3: Financial Statement Presentation |
Section 4: Statement of Financial Position |
Section 5: Statement of Income |
Section 6: Statement of Changes in Equity |
Section 7: Statement of Cash Flows |
Section 8: Notes to the Financial Statements |
Section 9: Accounting Policies, Estimates and Errors |
Section 10: Financial Instruments |
Section 11: Inventories |
Section 12: Property, Plant and Equipment (PPE) |
Section 13: Leases |
Section 14: Provisions and Contingencies |
Section 15: Equity |
Section 16: Revenue |
Section 17: Government Grants |
Section 18: Borrowing Costs |
Section 19: Impairment of Assets |
Section 20: Employee Benefits |
Section 21: Income Tax |
Section 22: Foreign Currency Translation |
Section 23: Events after the End of the Reporting Period |
Section 24: Related Party Disclosures |
Section 25: Transition to the NAS for MEs |
Model Financial Statements for MEs |
Background |
Statement of Financial Position |
Statement of Income |
Statement of Changes in Equity |
Statement of Cash Flows |
Significant Accounting Policies and Notes to Accounts |
Explanatory Notes |
Appendix A : Effective Date & Transition |
Effective Date of NAS for MEs 2018 |
Voluntary Compliance : Till 2080 Ashadh end |
Mandatory Compliance : From 2080 Shrawan 01 |
Book of NAS for MEs has been published click on the following link for detail: