CERTYNEX IFRS ACADEMY

Rouvray leases a fleet of mini-excavators, which it continues to own, to construction companies under operating leases. How does it present these machines in its statement of financial position?

As a lease receivable, at the present value of the lease payments receivable over the remaining term.

Among its construction equipment, according to their nature.

As inventories, since they are made available to customers.

They no longer appear in its statement of financial position while the lessees control their use, and are only mentioned in the notes.