Combining current and non-current notes

To combine current and non-current notes:

  • Click the Report options cog
  • Search for Combine notes by class
  • Select:
    • Yes - Without total or;
    • Yes - With total


Click here to see which notes will combine. There is no option to 'pick and choose' pairings.

Technical notes

IFRS16(47)(a)(i) implies that the right-of-use assets should be classified as non-current, like property, plant and equipment. However, it does not specifically prohibit a portion of the right-of-use assets to be classified as current (for instance CAUVR), usually to offset the current portion of lease liabilities to balance net current assets.

An alternative is to classify 'non-current assets - right-of-return assets' in 'non-current assets - property, plant and equipment'. The right-of-use assets need to be separately identified by class and be included in the reconciliation (which is an additional disclosure as opposed to when a separate note).

Only the net carrying amounts by class are required (use the allocations at the end without a subtotal NAUVR, NAUWR, NAUXR, NAUYR and NAUZR), but allocations for gross amounts and accumulated depreciation amounts have been included in case you want to be consistent with property, plant and equipment.