Date-stamp loading
Version date: 26 February 2020 - onwards
    Version 1 of 1    

Maturity analysis (paragraph 58) (paras. BC218-BC223)

(paragraph 58)

BC218 IFRS 16 requires a lessee to disclose a maturity analysis for lease liabilities applying paragraphs 39 and B11 of IFRS 7.

BC219 Users of financial statements identified the main objective of a maturity analysis as being to help them understand liquidity risk and estimate future cash flows. The IASB’s view is that the requirements of IFRS 7 achieve this objective, and also provide a lessee with the flexibility to present the maturity analysis that is most relevant to its particular lease portfolio.

BC220 The IASB considered whether IFRS 16 should instead include more prescriptive requirements for a maturity analysis similar to that required by IAS 17 (for example, by requiring a lessee to disclose undiscounted lease payments in each of the first five years and a total for the periods thereafter). Feedback from users of financial statements relating to the maturity analysis requirements of IAS 17 was generally positive. In particular, the prescriptive nature of the

Comparing proposed amendment...