CERTYNEX IFRS ACADEMY

Hysope holds, as lessee, a right-of-use asset over a shopping centre that it subleases; according to the analysis provided, this right meets the definition of investment property. What information does Hysope disclose for this right-of-use asset?

All the information in the IFRS 16 list, without applying IAS 40.

The IAS 40 disclosures and, in addition, the entire IFRS 16 list.

No information, the right-of-use asset being presented within investment property.

The IAS 40 disclosures, with an exemption from certain amounts in the IFRS 16 list (depreciation, sublease income, additions and carrying amount).