ASBK Associates, Chartered Accountants

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Exciting Opportunity for Startups in Nepal!The Industrial Enterprise Development Institute (IEDI) has opened application...
09/11/2025

Exciting Opportunity for Startups in Nepal!
The Industrial Enterprise Development Institute (IEDI) has opened applications for the Startup Enterprise Loan Program as per the Startup Enterprise Loan Operation Procedure 2082.

If you have a viable business idea backed by knowledge, skills, and passion — now is the time to take the leap!

🗓 Submit your proposal within 21 days of the notice.
📌 Apply online: [https://sams.iedi.gov.np](https://sams.iedi.gov.np)
📑 More info: [https://iedi.gov.np](https://iedi.gov.np)

📢 ICAN Notice UpdateThe Institute of Chartered Accountants of Nepal (ICAN) has clarified the definition and reporting fr...
25/08/2025

📢 ICAN Notice Update

The Institute of Chartered Accountants of Nepal (ICAN) has clarified the definition and reporting framework for Micro Entities under NAS for MEs, 2018 and NFRS for SMEs, 2017.

🔹 Who qualifies as a Micro Entity?

Entities meeting all the following thresholds (for two consecutive years):

1. Annual turnover ≤ NPR 200 million

2. Borrowings ≤ NPR 100 million

3. Total assets (Balance Sheet) ≤ NPR 200 million

4. Fiduciary assets ≤ NPR 100 million (e.g., security brokers, microfinance, cooperatives)

📊 Micro Entities must prepare financial statements as per NAS for MEs on a consistent basis.

✅ Once qualified, an entity will cease to be a micro-entity only if it exceeds at least one threshold for two consecutive years.

📢 Latest Update on Dividend Distribution Guidelines for Microfinance InstitutionsNepal Rastra Bank has issued revised pr...
25/08/2025

📢 Latest Update on Dividend Distribution Guidelines for Microfinance Institutions

Nepal Rastra Bank has issued revised provisions on dividend distribution for licensed microfinance institutions.

✅ Dividend distribution now linked with Capital Adequacy Ratio and Non-Performing Loan Ratio

This step aims to strengthen financial discipline, ensure stability, and protect long-term sustainability of the microfinance sector.

🔗 Strengthening governance, promoting resilience.

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