CERTYNEX IFRS ACADEMY

Ligeria's finance leases generate payments to be received until 20X9, that is over eight years after the reporting date. Which maturity analysis of these payments meets the minimum required by IFRS 16?

A single total of the payments still to be received, with the average remaining term of the leases.

Three bands of undiscounted payments: within one year, from one to five years, after five years.

Undiscounted amounts presented year by year for each of the first five years, then a total for the following three years.

Amounts discounted at the implicit rate for each of the eight years.