IFRS 16 Disclosure Checklist
Never miss a required disclosure again. Our comprehensive checklist covers every lessee disclosure requirement under IFRS 16.47-60, with practical tips and common pitfalls to avoid.
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What's Inside the Checklist
A comprehensive guide organized by disclosure category
Income Statement Disclosures
Depreciation by asset class, interest expense, short-term and low-value lease expense, variable payments, sublease income, and sale-leaseback gains/losses.
Balance Sheet Disclosures
ROU asset carrying amounts by class, additions during the period, and guidance on presenting lease liabilities separately or within other line items.
Maturity Analysis
Required time bands, reconciliation to balance sheet liability, and best practices for presenting undiscounted future lease payments.
Qualitative Disclosures
Nature of leasing activities, potential future cash outflows not in measurement, restrictions and covenants, and significant judgements.
Presentation Summary
Quick reference for balance sheet, income statement, and cash flow statement presentation requirements with common approaches.
Common Audit Issues
Frequently missed disclosures, documentation tips for significant judgements, and how to avoid common audit findings.
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