BC259 IFRS 16 requires a lessor to provide a qualitative and quantitative explanation of the significant changes in the net investment in finance leases during the reporting period to allow users of financial statements to understand these significant changes. On the basis of the feedback received, the IASB concluded that this information is useful to users of financial statements and is not otherwise available.
Version date: 26 February 2020 - onwards
Version 1 of 1