CERTYNEX IFRS ACADEMY

The head of consolidation at Bastidane is preparing the note on lease income for the period (selling profit, finance income, lease income). She wonders in which format to present this information. What does IFRS 16 require?

Narrative text only, tables being reserved for the primary statements.

A tabular format, unless another format is more appropriate.

Presentation at the foot of the statement of profit or loss, with no information in the notes.

A mandatory table in all cases, with no possibility of another format even if more appropriate.