CERTYNEX IFRS ACADEMY

Clairval, a lifting equipment rental company, only enters into operating leases of cranes accounted for under IAS 16. Which disclosures must it provide? (several answers)

Lease income for the period, separately disclosing income relating to variable lease payments that do not depend on an index or a rate.

A maturity analysis of undiscounted lease payments to be received, on an annual basis for a minimum of each of the first five years, then a total for the remaining years.

A reconciliation of the undiscounted lease payments receivable to the net investment in the leases.

A maturity analysis of lease payments discounted at the interest rate implicit in each lease.

The IAS 16 disclosures, disaggregating each class between assets subject to operating leases and assets not leased.