1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Disclosure: lessee (paragraphs 51-60) (paras. BC212-BC230)
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Disclosure: lessee (paragraphs 51-60) (paras. BC212-BC230)

Comparing proposed amendment...
BC212-BC214
Overall disclosure objective (paragraph 51) (paras. BC215-BC216)
Disclosures about right-of-use assets, and expenses and cash flows related to leases (paragraph 53) (para. BC217)
Maturity analysis (paragraph 58) (paras. BC218-BC223)
Additional disclosures (paragraph 59) (paras. BC224-BC227)
Presentation of lessee disclosures in the notes to the financial statements (paragraphs 52 and 54) (para. BC228)
Other approaches considered for lessee disclosure (paras. BC229-BC230)
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