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IFRS 16 Lessor Disclosures: What Information Must Be Presented?
IFRS 16 operating lease lessor disclosures maturity analysis lease payments
Which one of the following operating lease disclosures are required to be presented by a lessor under IFRS 16? A. Selling profit or loss B. Separate disclosure of income relating to variable lease payments that do not depend on an index or rate C. A reconciliation of undiscounted lease payments to the net investment in the lease D. Maturity analysis of the lease payments receivable

Under IFRS 16, a lessor is required to disclose a maturity analysis of the lease payments receivable. This provides information about the timing of cash flows related to leases. Therefore, the correct answer is:

D. Maturity analysis of the lease payments receivable

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