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Knowledge of NFRS among Accounting Faculties of Universities in Nepal

Year: 2024

Type: article

Abstract: This study aims to investigate the knowledge of NFRS among the accounting faculties of universities in Nepal. Four different issues related to NFRS i.e. accounting treatment, provision for implementing NFRS, familiar with the major constraints for implementing NFRS, and need of training for implementing have been used in this study as the determinant's performance. Data were collected with a structured questionnaire survey from 50 accounting faculties of different universities. The collected data were analyzed and the findings revealed that accounting faculties of universities in Nepal have not enough knowledge about NFRS and they need training regarding NFRS.

Source: NCC Journal

DOI: 10.3126/nccj.v9i1.72258

Authors: Jitendra Prasad Upadhyay, Pitri Raj Adhikari

Institution: Tribhuvan University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: diamond

OpenAlex ID: W4405116006

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