CERTYNEX IFRS ACADEMY

Reviewing Valdrôme's note on finance leases, you find that it presents, by year, the payments receivable discounted at the implicit rate, whose total equals the net investment in the statement of financial position. No other table is provided. What correction do you require?

None: agreement of the total with the statement of financial position shows the information is complete.

Present the maturity analysis in undiscounted amounts and reconcile it to the net investment, showing the unearned finance income and the discounted unguaranteed residual value.

Only add the maturity analysis of operating lease payments, the existing table covering finance leases.

Replace this table with the breakdown of income for the period in a tabular format.