CERTYNEX IFRS ACADEMY

The Aubépine group is restructuring the notes to its financial statements. Which statements on the organisation and objective of lessee disclosures are accurate? (several answers)

Any information already presented elsewhere must be reproduced in full in the lease note.

Lease disclosures are grouped in a single note or a separate section.

Information already presented elsewhere may be incorporated into the lease note by cross-reference.

Lease disclosures are spread across the notes for each class of assets, without grouping.

Together with the primary financial statements, the notes must provide a basis for assessing the effect of leases on financial position, performance and cash flows.