SMCA Saphal Maharjan

Resource library

14 resources, free to preview and download. Newest first.

New
NAS & NFRS

Advanced Financial Reporting

Advanced Financial Reporting issued by ICAN

v2.14.8 MB0
Income Tax

Advance Tax Payment Guide FY 2082/83

Instalment deadlines, computation method and penalty rules for advance income tax payments.

v1.01 KB5
New
IRD Circulars

IRD Circular Digest — Ashadh 2082

Plain-language summaries of this quarter's IRD circulars with practice impacts.

2082 Q4690 KB430
New
NFRS / NAS

NFRS 16 Leases — Practical Guide

Right-of-use asset accounting with worked examples and a lease calculation Excel companion.

v1.11.4 MB310
New
Income Tax

Income Tax Rates FY 2082/83 — Quick Reference

All individual and corporate tax rates, slabs and rebates for FY 2082/83 in one printable sheet.

FY 2082/83800 KB1,240
New
Income Tax

TDS Rates Chart 2082/83 (with Sections)

Complete TDS/withholding rates chart with section references and payment deadlines.

v2.1600 KB2,310
VAT

VAT Return Filing Guide (Step by Step)

A practical walkthrough of monthly VAT return filing on the IRD portal, with screenshots.

v1.32.4 MB980
NFRS / NAS

NFRS 15 Revenue Recognition — Summary Notes

The five-step model explained with Nepali industry examples and disclosure checklists.

v1.01.1 MB645
Audit

Statutory Audit Checklist for SMEs

A complete audit program covering planning, fieldwork and reporting for small and medium entities.

v3.11.8 MB1,520
Labour Act

Payroll & SSF Compliance Handbook

Salary structuring, SSF contributions, gratuity and payroll TDS under the Labour Act.

v1.41.2 MB720
Excel Templates

Financial Ratio Analysis — Excel Template

Auto-calculating workbook: liquidity, profitability, solvency and efficiency ratios with charts.

v2.2400 KB1,875
Companies Act

Company Registration & Annual Compliance Calendar

Every OCR and IRD deadline for a private limited company, month by month.

v2.0900 KB505
Financial Models

Hydropower Project Financial Model (Excel)

Full project finance model: energy revenue, PPA tariffs, debt sculpting and returns.

v3.03.1 MB890
Banking

NRB Directives Summary for Class A Banks

Key prudential requirements — capital, provisioning, single obligor — in one summary.

v1.01 MB265