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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?
Limited Liability
A legal structure where a company's shareholders' financial responsibility is limited to the value of their shares in the event of liquidation.
Share Transferability
The ability to transfer ownership of a company's shares from one party to another.
Capital
Funds provided by investors or owners of a company to finance its operations and growth, often invested in assets.
Publicly Held
Refers to companies whose shares of stock are traded on public stock exchanges, allowing for public ownership and investment.
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