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Offering Colleges (1)
Entities established primarily for social welfare, religious, charitable, and philanthropic activities, rather than profit motives, are called not-for-profit organizations. The Accounting Standards Board of Nepal has issued NAS for NPOs. According to the requirements, these organizations must prepare their financial statements in accordance with Nepal Accounting Standards for Not-for-Profit Organizations (NAS for NPOs) starting from Shrawan 1, 2080. This requirement is mandatory for all not-for-profit organizations.