Guidance Notes
Full NFRS
| Model Full NFRS Financial Statement _Cooperative_English |
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| Full NFRS_Notes to Account_Cooperative_English |
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| Model Full NFRS Financial Statement -Cooperative_Nepali |
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| Full NFRS_Notes to Account_Cooperative_Nepali |
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NAS for MEs
| Model NAS for MEs Financial Statement _Cooperative_English |
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| Notes to Accounts-Cooperative_Eng_NAS for MEs-English |
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| Model NAS for MEs Financial Statement -Cooperative_Nepali |
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| Notes to Account_Cooperative_Nep_NAS for MEs-Nepali |
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NFRS for SMEs
| NFRS for SMEs Financial Statement _Cooperative_English |
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| NFRS for SMEs_Notes to Account_Cooperative_English |
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| Model NFRS for SMEs Financial Statement -Cooperative_Nepali |
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| NFRS for SMEs_Notes to Account_Cooperative_Nepali |
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The model financial statements are prepared in the initiative of RA. Member Capacity Development Committee and are recommendary in nature and are subject to be adopted to suit the particular nature of business, activities and circumstances of the organization.
