CERTYNEX IFRS ACADEMY

The Méridienne Équipements group is a lessor of both finance leases (industrial equipment) and operating leases (commercial vehicles). You are preparing the checklist of its disclosures. Which items does it include? (several answers)

A reconciliation of undiscounted operating lease payments to the carrying amount of the leased vehicles.

Finance income on the net investment in finance leases.

Operating lease income.

A maturity analysis of undiscounted finance lease payments, reconciled to the net investment.

A maturity analysis of operating lease payments discounted at the implicit rate.

A qualitative and quantitative explanation of significant changes in the net investment.