CERTYNEX IFRS ACADEMY

The carrier Dunelle does not present its right-of-use assets on a separate line in the statement of financial position. These rights relate to trucks it leases. Where must it include them?

Within intangible assets, since they are a contractual right and not a physical item held.

Within the line item in which the trucks would be presented if Dunelle owned them, disclosing that line in the notes.

Within inventories, since the trucks will be returned to the lessor.

As a deduction from lease liabilities, to present a net amount.