CERTYNEX IFRS ACADEMY

The consolidation manager of the Tilleul group proposes presenting the quantitative amounts relating to leases (depreciation, interest, expenses for exempt leases, cash outflows…) as a long narrative paragraph. What does IFRS 16 say?

The format is entirely free; narrative text is as appropriate as a table.

These amounts must be presented in the statement of profit or loss, not in the notes.

This information is provided in a tabular format, unless another format is more appropriate.

A table is required only for listed groups.