SMCA Saphal Maharjan
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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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