CERTYNEX IFRS ACADEMY

Beyond the figures, which additional qualitative and quantitative information does IFRS 16 mention as possibly necessary for a lessor? (several answers)

The incremental borrowing rate used by each lessee to measure its lease liability.

The nature of its leasing activities.

Its risk management strategy for the rights it retains in underlying assets.

A list of its lessees by name with their individual credit rating.

The means by which it reduces that risk, for example buy-back agreements, residual value guarantees or variable lease payments for use in excess of specified limits.