How i determining the disclosures for leases on IFRS exam ?
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.
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