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About NFRS & NAS Implementation in Nepal

Nepal Financial Reporting Standards (NFRS) and Nepal Accounting Standards (NAS) are frameworks issued by ICAN to ensure consistency, transparency, and international compatibility in financial reporting. Different standards apply based on the size and nature of the business:

  • Full NFRS – For large or publicly accountable entities
  • NFRS for SMEs – For small and medium-sized enterprises
  • NAS for Micro Enterprises (MEs) – Simplified standards for micro-level entities

NFRS/NAS Implementation – Pricing Plan (in NPR)

🔷 1. Full NFRS Implementation

For large companies, listed entities, financial institutions, and regulated sectors

Standard

175,000 /NPR

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Features

  • Gap analysis, roadmap, policy drafting, training, chart of accounts setup.

Premium

300,000+/NPR

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Features

  • Full implementation support, disclosures review, post-implementation audit.

🔷 2. NFRS for SMEs

For small and medium-sized businesses that do not have public accountability

Standard

120,000 /NPR

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Features

  • Simplified NFRS application, staff training, basic templates

Premium

200,000+/NPR

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Features

  • Standard package + full support for transition & compliance

🔷 3. NAS for Micro Enterprises (MEs)

For very small businesses qualifying under micro-enterprise criteria

Basic

50,000 /NPR

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Features

  • Orientation, basic accounting setup, NAS templates

Standard

90,000+/NPR

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Features

  • Implementation support, periodic compliance checks

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