The Institute of Chartered Accountants of Nepal (ICAN) has announced the implementation of NFRS in Commercial Banks from fiscal year 2016/17. However, Nepal Rastra Bank has issued its directive to microfinance conducting wholesale transactions to prepare their financial statements of 2020/21 based on NFRS. NFRS is principle based a high quality standard which is divergent to local GAAP.
Forgery in documents which are used for any banking transactions may lead to greater economic loss. Hence personnel involved in such activities need to know the ways of forgery in documents like check, ID and different aspects of signature, fingerprint etc. Recent events show the vulnerabilities of bank employee in detecting such forgeries, especially detecting forged signature, ID and checks. Hence getting such knowledge regarding such aspects makes banking employee