Disclosure (paras. 10-11)
Superseded by IFRS 16: Leases for annual reporting periods beginning on or after 1 January 2019. Earlier application is permitted for entities that apply IFRS 15: Revenue from Contracts with Customers at or before the date of initial application of this Standard.
10 All aspects of an arrangement that does not, in substance, involve a lease under IAS 17 shall be considered in determining the appropriate disclosures that are necessary to understand the arrangement and the accounting treatment adopted. An Entity shall disclose the following in each period that an arrangement exists:
(a) a description of the arrangement including:
(i) the underlying asset and any restrictions on its use;
(ii) the life and other significant terms of the arrangement;
(iii) the transactions that are linked together, including any options;
(b) the accounting treatment applied to any fee received, the amount recognised as income in the period, and the line item of the statement of comprehensive income in which it is included.