Phone
+977-1-5423314

Nepal Accounting Standards (NAS) 2008

Nepal Accounting Standards 2008
S.No. NASs IASs Name Effective Date (Original) Revised Date
      Framework for the Preparation and Presentation of Financial Statements    
1 1 1 Presentation of Financial Statements 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
2 2 8 Accounting Policies, Changes Accounting Estimates & Errors 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
3 3 7 Cash Flow Statements 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
4 4 2 Inventories 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
5 5 10 Events After the Balance Sheet Date 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
6 6 16 Property, Plant and Equipment 1 Shrawan 2061 1 Shrawan 2065
(16 July 2004) (16 July 2008)
7 7 18 Revenue 1 Shrawan 2062 1 Shrawan 2065
(16 July 2005) (16 July 2008)
8 8 23 Borrowing Costs 1 Shrawan 2062 1 Shrawan 2065
(16 July 2005) (16 July 2008)
9 9 12 Income Taxes 1 Shrawan 2064  
(16 July 2007)  
10 10 20 Accounting for Government Grants and Disclosure of Government Assistance 1 Shrawan 2063 1 Shrawan 2065
(16 July 2006) (16 July 2008)
11 11 21 The Effects of Changes in Foreign Exchange Rates 1 Shrawan 2063 1 Shrawan 2065
(16 July 2006) (16 July 2008)
12 12 37 Provisions, Contingent Liabilities and Contingent Assets 1 Shrawan 2063 1 Shrawan 2065
(16 July 2006) (16 July 2008)
13 13 11 Construction Contract 1 Shrawan 2063 1 Shrawan 2065
(16 July 2006) (16 July 2008)
14 15 17 Leases 1 Shrawan 2064 1 Shrawan 2065
(17 July 2007) (16 July 2008)
15 16 24 Related Party Disclosures 1 Shrawan 2064 1 Shrawan 2065
(17 July 2007) (16 July 2008)
16 17 34 Interim Financial Reporting 1 Shrawan 2064 1 Shrawan 2065
(17 July 2007) (16 July 2008)
17 18 36 Impairment of Assets 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
18 19 40 Investment Property 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
19 20 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)

 

The following Nepal Accounting Standards are for voluntary compliances:
S.No. NASs IASs Name Effective Date Effective Date
(Original)
1 14 19 Employee Benefits 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
2 21 IFRS 3 Business Combinations 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
3 23 14 Segment Reporting 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
4 24 26 Accounting and Reporting by Retirement Benefit Plans 24 Magh, 2064 24 Magh, 2064
(7February 2008) (7February 2008)
5 25 28 Investment in Associates 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
6 26 33 Earning per Share 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)
7 27 38 Intangible Assets 1 Shrawan 2064 6 Shrawan 2064
(17 July 2007) (22 July 2007)

 

For detail click here:

https://en.ican.org.np/site/show/nepal-accounting-standards