Topic resources

Accounting Policies & Estimates

Browse the guidance and official references below for Accounting Policies & Estimates. The linked articles explain their coverage and any conditions that need checking for your case.

Available articles

SME Financial Reporting in Nepal — Applicability and a Practical Close

Official references

ASB — SME and micro-entity amendment notice, 2082/05/02
ICAN — Effective dates of NFRS, NAS and NSA, December 2025
ASB — NFRS for SMEs carve-out notice, 2081/03/27
ASB — NFRS for SMEs 2017
ASB Notices
ICAN — Ratification of NPO and SME reporting carve-outs, 2081/05/05

Check the source and period

Check the document edition, amendments and commencement date for the matter you are reviewing.

Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.

Last updated: 13 October 2026Updated by: C.M. & Associates

Latest update

13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.