CERTYNEX IFRS ACADEMY

Mélèze is preparing the note on its leases as a lessee. Which of the following amounts must it disclose for the period? (several answers)

The depreciation charge for right-of-use assets, by class of underlying asset.

The fair value of each right-of-use asset at the reporting date.

The expense relating to short-term leases.

The total cash outflow for leases.

The average remaining useful life of the assets held by its lessors.