Email
secretariat@asbnepal.gov.np
Phone
+977-1-5423314
About Us
Introduction
Board Formation by Government of Nepal
Objectives
Functions, Duties & Powers
Past Chairman
ASB Board Meeting Conducting Procedure 2073
Jurisdictional Profile : Nepal
Secretariat
Current Board
Current Board (7th term)
Committees (7th Term)
Standards
NFRS
Nepal Financial Reporting Standards (NFRS) 2018
Nepal Financial Reporting Standards (NFRS) 2013
Nepal Accounting Standards (NAS) 2008
NFRS for SMEs 2017
NAS for MEs 2018
NAS for NPOs 2018
NPSAS
NPSAS - 2021
Nepal Public Sector Accounting Standards (NPSAS) 2007
Carve-out
Carve-out (NEW)
Carve-out on NFRS [OLD]
Carve-Out on NFRS (for financial institutions) - [OLD]
Carve-Out on NFRS (for commercial banks) - [OLD]
Implementation Guidelines of NFRS 2013 on Impacts of COVID-19
E-Books
Resource
Application Guidance Notes based on NFRSs 2013
NFRSs based Model Financial Statements 2013
Format of Financial Statements for 'A' class Commercial Banks
Event
International Conference on IFRS/NFRS (13 Nov 2022)
AOSSG 14th Annual Meeting (14-16 Nov 2022)
Notices
Others
Audited Financial Statements
Nepal Chartered Accountants Act
Other Important Links
Notice
Accounting Standards Board
Implementation Guidelines of NFRS 2013 on Impacts of COVID-19
Click in the below link to view/download the file.
pdf
Implementation Guidelines of NFRS 2013 on Impacts of COVID-19
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