... further leasing.
32 In addition, the requirements for disclosure in accordance with IAS 16, IAS 36,
IAS 38, IAS 40 and IAS 41 apply to lessees for assets leased under finance leases.
Operating leases
33 ... lessor’s leasing arrangements.
57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and
IAS 41 apply to lessors for assets provided under oper...