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NFRS / NAS
NFRS 16 Leases — Practical Guide
Right-of-use asset accounting with worked examples and a lease calculation Excel companion.
- Version
- v1.1
- Published
- 28 Jun 2026
- Last updated
- 9 Jul 2026
- Downloads
- 310
About this resource
Covers identification of leases, measurement of right-of-use assets and lease liabilities, remeasurements, and disclosures — with worked journal entries and transition notes for Nepali entities.
NFRSleasesfinancial statements
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