Official law and reference directory
Nepal Accounting Standards / NFRS Library
Find the relevant law and edition, then read its amendments and related guidance. The current publication notes and official archive links below help you build a source file for the right period.
Current publications and version notes
| Document | Edition / period | How to use it |
|---|---|---|
| ASB NFRS 2024 adoption notice, issued 2081.06.09 | ASB notice 2081/06/09 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ASB — SME and micro-entity amendment notice, 2082/05/02 | ASB notice 2082/05/02 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Effective dates of NFRS, NAS and NSA, December 2025 | December 2025 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ASB — NFRS 9 expected-credit-loss carve-outs, August 2025 | Decision 15 August 2025; publication 18 August 2025 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Ratification of NPO and SME reporting carve-outs, 2081/05/05 | Notice 2081/05/05; ASB decision 2081/03/27 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ASB NAS for NPOs 2018 | NAS for NPOs 2018; official model guidance | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Model financial statements under NAS for NPOs | NAS for NPOs 2018; official model guidance | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| FCGO — Nepal Public Sector Accounting Standards 2079 (based on NPSAS 2021) | NPSAS 2079, based on NPSAS 2021; approval 2079/08/20 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| FCGO — NPSAS mapping policy and annexes, 2080 | Mapping policy 2080; FY 2023/24 consolidated financial statements | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| FCGO — Consolidated financial statements, FY 2023/24 | Mapping policy 2080; FY 2023/24 consolidated financial statements | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — Official NPO model financial-statement folder | Model workbook, May 2025 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
| ICAN — NPO model financial-statement workbook, May 2025 | Model workbook, May 2025 | The identified provisions are addressed in the linked guidance; check the complete applicable document before an individual filing. |
Official archive and related sources
- ASB Publications
Accounting Standards Board Nepal — official archive or publication entry point
- ASB Notices
Accounting Standards Board Nepal — official archive or publication entry point
- ASB NFRS 2024
Accounting Standards Board Nepal — official archive or publication entry point
- ASB NAS for NPOs 2018
Accounting Standards Board Nepal — official archive or publication entry point
- ASB NPSAS 2021
Accounting Standards Board Nepal — official archive or publication entry point
Read the accompanying guide
Choose the right edition
Start with the transaction date or reporting period. Read the document’s amendment list, commencement provisions and later notices. An older consolidated law and a current Finance Act may both be needed. An archive listing or publication date alone does not establish that a provision applies to every taxpayer.
This is a curated source directory. Historical editions remain at the issuing authority’s archive; it does not represent a complete locally stored collection.
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.