IFRS 16 Leases Disclosures Template
IFRS 16 led to significant changes in the accounting of lease contracts and is a challenge for many companies.
The free Excel template from Contavio shows you the relevant disclosure statements for the new standard.
The relevant Disclosure Statements for lessee contracts are:
Right of Use Asset at the end of the period.
Value of the depreciation within the period.
Lease Liability at the end of the period.
Value of the interest expense within the period.
Lease Expense/Payments from assets within the period where the short term practical expedient is applied.
Lease Expense/Payments from assets within the period where the low value practical expedient is applied. Excluding assets where the short term rule from 15.53c is applied.
Lease Expense/Payments from assets with variable lease payments within the period.
Expense/Payments from assets within the period.
Right of Use Asset Additions within the period without depreciation with adjustments from modifications.
Lease Liability based on the currently maintained contracts splitted into maturity periods. Starting from the end of the period.
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