the disclosures for leases on IFRS exam

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 vinod saini asked over 1 year ago

How i determining the disclosures for leases on IFRS exam ?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Pankaj R Mishra answered over 1 year ago

In determining the disclosures for leases, the IASB considered the following:

(a) the disclosure requirements of IAS 17;

(b) the disclosure requirements for financial liabilities in IFRS 7 Financial Instruments: Disclosures;

(c) the disclosure requirements for non-current assets such as property, plant and equipment;

(d) work on other related projects such as the Disclosure Initiative (a broad-based initiative to explore how disclosures in IFRS financial reporting can be improved); and

(e) feedback received on the disclosure proposals in the 2010 and 2013 Exposure Drafts.

For more details you can view   here.

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