CERTYNEX IFRS ACADEMY

Capucine recognises as an expense the payments for its short-term leases and its leases of low-value assets, under the simplified treatment provided by IFRS 16. Which statements on its disclosure obligations are accurate? (several answers)

No information is required, since these leases are not in the statement of financial position.

Capucine discloses that it applies this simplified treatment.

Capucine discloses the expense relating to short-term leases.

Capucine must include these leases in the maturity analysis of lease liabilities.

The short-term lease expense disclosed may exclude leases with a term of one month or less.