Nepal Financial Reporting Standards (NFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable within Nepal. The rules to be followed by accountants to maintain books of accounts which is comparable, understandable, reliable and relevant as per the users internal or external. NFRS was issued by in 2013. Earlier it has issued Nepal Accounting Standards. NFRS is prepared in line with on IFRS.
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