ASB - Accounting Standard Board

ASB - Accounting Standard Board

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Last update: Dec 6, 2024 Last update: Dec 6, 2024
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Details

Legal residence:Nepal
Organization type:Government agency
Funding agencies:Other
Other
Sectors:Finance & Accounting
Finance & Accounting
Sanctions:Check now
Status:
Active

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About

Accounting Standards Board (ASB or the Board) Nepal was formed by the Government of Nepal on July 08, 2002 (2059 Ashad 24) with an amendment to the Nepal Chartered Accountants Act, 1997 (first amendment, 2002) 15ka incorporating the provision for its establishment and operation. The ASB Nepal has been formed with the responsibility to formulate accounting standards for the preparation and presentation of financial statements in Nepal. The ASB Nepal is primarily responsible for setting accounting standards for business enterprises in line with the International Financial Reporting Standards (IFRSs). The Board is also responsible to issue interpretations of NFRSs.

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