What We Deliver:

• Statement of Profit or Loss and Other Comprehensive Income.
• Statement of Financial Position (Balance Sheet).
• Statement of Cash Flows (direct or indirect method).
• Statement of Changes in Equity.
• Notes to the Financial Statements (accounting policies, disclosures per NFRS).
• Comparative period presentation.
• Related party transaction disclosure.
• Contingent liability disclosure.
• Audit-ready working papers.

NFRS vs. IFRS:

• Nepal Financial Reporting Standards (NFRS) are converged with IFRS.
• Full IFRS applies to listed companies; NFRS for SMEs applies to smaller entities.
• We advise on applicable standard and ensure correct application.