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Wednesday, February 13, 2013

Account And Finance

Vol. 13 No. 1

ICAN
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CHARTERED
T H E N E P A L
chromatography column Board

September 2010

Contents
column Presidents Message Banking 2 3

(Quarterly Journal of The play of Chartered Accountants of Nepal)

ACCOUNTANT
Chairman fellow member Editor Member Member Member Member Member Member Secretary Editorial Support

CA. Sunir Kumar Dhungel CA. Sudarshan Raj Pandey CA. Bishnu Prasad Bhandari CA. Prakash Basyal CA. Santosh Kumar Jha CA. Prakriti Tuladhar CA. Bikram Khadka CA. Santosh Ghimire RA. Kedar Nath Paudel Binod Neupane Satyendra Sharma Satyam

Supervisory Challenges in Liquidity Risk macrocosmagement - CA. Surendra Man Pradhan Entry of Foreign Banks in Nepal: Opportunities and Challenges - Gyan Mani Adhikari

5

11

Default Mode icon: An Approach For Credit Loss Measurement For Economic cap Allocation - CA. Narayan S. Shilpakar 17 Insurance Financial Statements of a conduct Insurance Company: Neither True nor Fair - CA. Jagdish Agrawal semipublic Sector Some Challenges in Implementing Nepal Public Sector business relationship Standards - Dr. Pawan Adhikari & Ramesh Kumar Sharma 26 Ethics Ethical Values for Professional Accountants - CA.

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Paramananda Adhikari reportage 29 20

The Institute of Chartered Accountants of Nepal Babar Mahal, P O thump 5289, Kathmandu, Nepal Tel. No. 4269130, 4258569, Fax: 977-1-4258568 e-mail: ican@ntc.net.np Website: www.ican.org.np Branch Offices: Biratnagar: Tel: 021- 422077 Fax: 021- 422077, E-mail: icanbrt@wlink.com.np Butwal: Tel: 071-622574, E-mail: icanbtl@ntc.net.np Birgunj: Birgunj, Tel: 051-522660, E-mail: icanbrj@ntc.net.np Designed & Printed By Print and trick Service, Putalisadak,Ktm. Tel: 4244419, 4239154 Subscription Rates Annual Subscription Rs. 400 Rs. 300
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XBRL and its Prospect of Adoption in Nepal - CA. Bigyan Shrestha Economy Economy in Distress - Tula Raj Basyal

33

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