Federal Democratic Republic of Nepal

IFRS 16 Lease Accounting in Nepal

Localized lease accounting automation, contract intelligence, and audit-ready disclosures for financial institutions in Nepal

Regulatory Context

Nepal IFRS 16 Requirements

Nepal Rastra Bank (NRB) mandates IFRS 16 compliance for all Class A, B, and C financial institutions. Nepal adopted IFRS 16 in phases starting 2022, with NRB providing detailed directives on lease measurement, disclosure, and quarterly reporting.

Nepal Rastra Bank (NRB)

Central regulatory authority for IFRS 16 via Unified Directives

Quarterly NRB Returns

Detailed lease reporting via NRB's Bank and Financial Institution Regulation Department

Multi-tier Banking System

Lease accounting models for Class A (commercial), Class B (development), and Class C (finance companies)

Agriculture & Hydropower Focus

Specialized considerations for agricultural equipment and hydropower infrastructure leases

Key Compliance Milestones

Mid-July 2022 (FY 2078/79)
IFRS 16 Adoption
Phased implementation for Class A banks per NRB Unified Directives
2023 (FY 2079/80)
Extended Implementation
Class B and C institutions transition to IFRS 16
2024
Enhanced Model Validation
Stricter NRB requirements for lease model governance and external audit
Localized Solution

ContractHive for Nepal Banks

Purpose-built lease accounting automation tailored to NRB regulatory requirements and Nepal's unique economic context

NRB Unified Directives

Pre-configured templates matching Nepal Rastra Bank's quarterly reporting formats

Multi-tier Support

Tailored lease models for Class A, B, and C financial institutions

Nepal Macro Scenarios

Forward-looking scenarios calibrated to NPR, agriculture, and hydropower

Trusted by Leading Nepalese Banks

FineIT serves multiple Class A commercial banks in Nepal with NRB-compliant IFRS 16 solutions. Our regional presence and understanding of Nepal's unique economic factors (agriculture, hydropower, remittance) ensures contextual accuracy.

4+
Nepal Banks
100%
NRB Audit Compliance
24/7
Regional Support

Benefits for Nepal Institutions

Proven advantages from our Nepalese banking clients

62%
Faster Lease Processing
100%
NRB Audit Pass Rate
24/7
Regional Support
NP/EN
Bilingual Interface
Regional FAQs

Frequently Asked Questions - Nepal

Common questions from Nepalese financial institutions

Partner with FineIT for IFRS 16 Compliance in Nepal

Join leading Nepalese banks using ContractHive for NRB-compliant lease accounting automation