(paragraphs 94 and 97)
BC257 IFRS 16 requires a lessor to disclose a maturity analysis of the undiscounted lease payments to be received on an annual basis for a minimum of each of the first five years following the reporting date and a total of the amounts for the remaining years.
BC258 The IASB noted that this requirement would provide more information about a lessor’s liquidity risk than previous requirements in IAS 17 (which had, instead, required a maturity analysis showing lease payments due in three bands: within one year, in the second to fifth years and after five years). In the IASB’s view, a more detailed maturity analysis will enable users of financial statements to more accurately forecast future lease cash flows and estimate liquidity risk. The IASB does not expect the incremental cost (compared to the IAS 17 requirements) to be significant because lessors typically needed the same information to provide the disclosures required by IAS 17. The IASB also noted that som
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