CERTYNEX IFRS ACADEMY

Dorlane, a lessor, leases a harbour crane under an operating lease and several straddle carriers under finance leases. Which presentation in Dorlane's statement of financial position is correct?

The crane and the carriers are all presented as a receivable equal to the present value of the lease payments.

The crane and the carriers all remain presented among harbour equipment, according to their nature.

The crane is presented as a receivable; the carriers remain presented among harbour equipment.

The crane remains presented among harbour equipment according to its nature; the carriers are replaced by a receivable equal to the net investment.