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NFRS for SMEs 2017

NEPAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES (NFRS FOR SMEs) 2017

PREFACE 
 
SECTION
DEFINING SMALL AND MEDIUM-SIZED ENTITIES (SMES)                                                                                                                     
1. SMALL AND MEDIUM-SIZED ENTITIES                                                                                                                      
2. CONCEPTS AND PERVASIVE PRINCIPLES                                                                                                                  
3. FINANCIAL STATEMENT PRESENTATION                                                                                                                  
4. STATEMENT OF FINANCIAL POSITION                                                                                                                      
5. STATEMENT OF COMPREHENSIVE INCOME AND INCOME STATEMENT                                                      
6. STATEMENTS OF CHANGES IN EQUITY AND STATEMENT OF INCOME AND RETAINED EARNING      
7. STATEMENT OF CASH FLOW                                                                                                                                        
8. NOTES TO FINANCIAL STATEMENTS                                                                                                                          
9. CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS                                                                               
10. ACCOUNTING POLICIES, ESTIMATES AND ERRORS                                                                                              
11. BASIC FINANCIAL INSTRUMENTS                                                                                                                                
12. OTHER FINANCIAL INSTRUMENTS ISSUES                                                                                                               
13. INVENTORIES                                                                                                                                                                     
14. INVESTMENT IN ASSOCIATES                                                                                                                                       
15. INVESTMENT IN JOINT VENTURES                                                                                                                             
16. INVESTMENT PROPERTY                                                                                                                                                
17. PROPERTY PLANT AND EQUIPMENT                                                                                                                         
18. INTANGIBLE ASSETS OTHER THAN GOODWILL                                                                                                      
19. BUSINESS COMBINATION AND GOODWILL                                                                                                            
20. LEASES                                                                                                                                                                                  
21. PROVISIONS AND CONTINGENCIES                                                                                                                           
22. LIABILITIES AND EQUITY                                                                                                                                                 
23. REVENUE                                                                                                                                                                             
24. GOVERNMENT GRANTS                                                                                                                                                 
25. BORROWING COST                                                                                                                                                          
26. SHARE-BASED PAYMENT                                                                                                                                               
27. IMPAIRMENT OF ASSETS                                                                                                                                               
28. EMPLOYEES BENEFITS                                                                                                                                                    
29. INCOME TAX                                                                                                                                                                      
30. FOREIGN CURRENCY TRANSLATION                                                                                                                          
31. HYPERINFLATION                                                                                                                                                              
32. EVENT AFTER THE END OF THE REPORTING PERIOD                                                                                           
33. RELATED PARTIES DISCLOSURES                                                                                                                                 
34. SPECIALISED ACTIVITIES                                                                                                                                                 
35. TRANSITION TO THE NFRS FOR SMES                                                                                                                       
APPENDIX A: EFFECTIVE DATE OF TRANSITION  
APPENDIX B: GLOSSARY OF TERMS
DERIVATION TABLE     
 
Effective Date of NFRS for SMEs 2017
Voluntary Compliance : Till 2080 Ashadh End
Mandatory Compliance : From 2080 Shrawan 01

 

 

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