Yakub02
Banned
Variable lease payments not included in the measurement of lease liabilities;
income from subleasing right-of-use assets;
total cash outflow for leases; additions to right-of-use assets;
gains or losses arising from sale and leaseback transactions; and the carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset. These disclosures should be given in a tabular format, unless another format is more appropriate.
Amounts disclosed must include costs that are included in the carrying amount of another asset during the reporting period.
The IAS 40: Investment property disclosures apply to right-of-use assets that meet the definition of investment property.
Disclosure requirements of IAS 16: Property, plant and equipment apply to right of-use assets at revalued in accordance with that standard. IFRS 7; Financial Instruments: Disclosures requires a maturity analysis for non derivative financial liabilities.
The requirement is to provide information on the contracted undiscounted future cash. A similar disclosure must be provided for lease liabilities separately from the maturity analyses of other financial liabilities.
As this is a disclosure of undiscounted cash flows it will not agree with the balance of the liabilities in the statement of financial position which represent discounted amounts. However, the two can be reconciled be deducting future finance charges from the undiscounted amount.
income from subleasing right-of-use assets;
total cash outflow for leases; additions to right-of-use assets;
gains or losses arising from sale and leaseback transactions; and the carrying amount of right-of-use assets at the end of the reporting period by class of underlying asset. These disclosures should be given in a tabular format, unless another format is more appropriate.
Amounts disclosed must include costs that are included in the carrying amount of another asset during the reporting period.
The IAS 40: Investment property disclosures apply to right-of-use assets that meet the definition of investment property.
Disclosure requirements of IAS 16: Property, plant and equipment apply to right of-use assets at revalued in accordance with that standard. IFRS 7; Financial Instruments: Disclosures requires a maturity analysis for non derivative financial liabilities.
The requirement is to provide information on the contracted undiscounted future cash. A similar disclosure must be provided for lease liabilities separately from the maturity analyses of other financial liabilities.
As this is a disclosure of undiscounted cash flows it will not agree with the balance of the liabilities in the statement of financial position which represent discounted amounts. However, the two can be reconciled be deducting future finance charges from the undiscounted amount.
