Which one of the following operating lease disclosures are required to be presented by a lessor under IFRS 16?
A reconciliation of undiscounted lease payments to the net investment in the lease
Selling profit or loss
Maturity analysis of the lease payments receivable
Separate disclosure of income relating to variable lease payments that do not depend on an index or rate
Under IFRS 16, a lessor is required to disclose the following information related to operating leases:
C. Maturity analysis of the lease payments receivable.
This refers to the presentation of a maturity analysis of the lease payments receivable, which provides a breakdown of when those lease payments are expected to be received by the lessor. This information gives users of the financial statements a clear view of the cash inflows the lessor is anticipated to receive over time. The other options listed are not specific disclosure requirements for a lessor under IFRS 16.
