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Insights & Perspectives

Technical analyses, regulatory briefings, and governance commentary from our lead professional practitioners.

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Regulatory Update

Nepal Rastra Bank Directive Updates: Implications for Financial Institutions

An analysis of recent NRB directive amendments affecting capital adequacy, risk classification, and governance requirements for commercial banks and financial institutions.

2024-12-15•8 min read
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IFRS Update

IFRS Adoption in Nepal: Progress, Challenges, and the Path Forward

Examining Nepal's journey toward full IFRS adoption, the practical challenges facing preparers and auditors, and strategic approaches for successful implementation.

2024-11-20•10 min read
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Tax Insight

Nepal Federal Budget Analysis: Tax Policy Developments and Business Impact

Comprehensive analysis of key tax policy changes in the federal budget, with practical implications for businesses across sectors.

2024-10-05•7 min read
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Tax Insight

Transfer Pricing in Nepal: Regulatory Framework and Compliance Requirements

Understanding Nepal's transfer pricing regulations, documentation requirements, and compliance strategies for multinational enterprises and related-party transactions.

2024-09-10•9 min read
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ESG Development

ESG Reporting in Nepal: Emerging Requirements and Preparation Strategies

Exploring the emerging ESG reporting landscape in Nepal, international standard alignment, and practical strategies for organisations preparing for sustainability disclosure requirements.

2024-08-15•8 min read
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ESG Development

Climate Risk Integration for Financial Institutions in Nepal

How Nepal's financial institutions can assess and integrate climate-related risks into their risk management frameworks, aligned with TCFD recommendations.

2024-07-20•7 min read
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Industry Commentary

The M&A Landscape in Nepal: Trends, Opportunities, and Advisory Considerations

An overview of merger and acquisition activity in Nepal, emerging trends, regulatory considerations, and the role of professional advisory in transaction success.

2024-06-25•6 min read
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Regulatory Update

Regulating Digital Finance in Nepal: Balancing Innovation and Oversight

Examining NRB's approach to digital finance regulation, licensing frameworks for fintech operators, and implications for the evolving digital financial services ecosystem.

2024-05-30•7 min read
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Industry Commentary

Financial Compliance Essentials for Nepal's Startups

A practical guide to the financial compliance requirements that every startup founder in Nepal should understand — from incorporation through growth stage.

2024-04-15•6 min read
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Audit & Advisory

Business Valuation Approaches in Nepal: Methodology and Application

Understanding the valuation methodologies applicable in Nepal's market context, including income, market, and asset-based approaches, and their practical application.

2024-03-10•8 min read
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