With Respect to Operating Leases, Lessors Are Required Under IFRS

question 14

Multiple Choice

With respect to operating leases, lessors are required under IFRS 16 Leases to make the following disclosures:
I Total contingent rents recognised as income in the period
II Future minimum lease payments under individual, cancellable operating leases, separately
III A general description of the lessee's leasing arrangements
IV Future minimum lease payments under non-cancellable operating leases in aggregate.

• A) I, II and III only;
• B) I, III and IV only;
• C) II and III only;
• D) I, II and IV only.

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Definitions:

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