1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Lessor: disclosure (paragraphs 89-97) (para. BC251-BC259)
  4. Table of income (paragraphs 90-91) (para. BC252)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Table of income (paragraphs 90-91) (para. BC252)

(paragraphs 90-91)

BC252 IFRS 16 requires a lessor to disclose information about the different components of lease income recognised during the reporting period. This requirement is similar to the requirement in IFRS 15 for an entity to disclose a disaggregation of revenue recognised during the reporting period into categories.

Comparing proposed amendment...
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