Which of the following lease arrangement features may require additional disclosures by lessees under IFRS 16? Select the three that apply.
Residual value guarantees
Exercise options and termination options
Implicit interest rate
Significant variable lease payments
The following lease arrangement features may require additional disclosures by lessees under IFRS 16:
- Residual value guarantees
- Exercise options and termination options
- Significant variable lease payments
Lessees would typically need to disclose information about these aspects to provide transparency to financial statement users about the nature and potential impact of these elements in their lease agreements.
