IFRS 16 Additional Disclosures

question 96

Essay

IFRS 16 additional disclosures
A right-of-use or capital lease has similar disclosures as in the standards for long-term liabilities and some additional disclosures. What are the additional disclosures?

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Definitions:

Autism Spectrum Disorder

A developmental disorder affecting communication and behavior, encompassing a broad range of conditions characterized by challenges with social skills.

Early Intervention

The practice of identifying and providing timely support and services to individuals, especially children, who are at risk of or already showing signs of developmental, educational, or health-related problems.

Independently

The act of doing something without reliance on others, based on one's own initiative or resources.

Schizophrenics

Individuals diagnosed with schizophrenia, a mental disorder characterized by distortions in thinking, perception, emotions, language, sense of self, and behavior.