Disclosure templates
Disclosure packs, auto-generated.
Ledger Layer generates IFRS 16, ASC 842, IFRS 15 and ASC 606 disclosure packs automatically from your approved journal data. Every output is validated — maturity analysis PV tie-out to $0.01 before any pack is written.
No manual data extraction. No transcription risk. Paste directly into your financial statements.
IFRS 16
IFRS 16 para 53–58 Disclosure Pack
- ✓Right-of-use asset movements (by class)
- ✓Lease liability maturity analysis (undiscounted)
- ✓Weighted average IBR
- ✓Total cash outflows for leases
- ✓Short-term and low-value exemption disclosures
- ✓Variable lease payments disclosure
ASC 842
ASC 842-20-50 Disclosure Pack
- ✓Finance and operating lease cost tables
- ✓Operating and finance lease liability maturity schedules
- ✓Weighted-average remaining lease term and discount rate
- ✓Supplemental cash flow information
- ✓Operating and finance lease right-of-use assets
IFRS 15
IFRS 15 Revenue Disclosures
- ✓Disaggregation of revenue
- ✓Contract balances (assets and liabilities)
- ✓Performance obligation remaining amounts
- ✓Significant judgements made
- ✓Practical expedients applied
ASC 606
ASC 606 Revenue Disclosures
- ✓Revenue disaggregation by category
- ✓Contract assets and contract liabilities
- ✓Remaining performance obligations
- ✓Significant judgements — timing of satisfaction
- ✓Practical expedients applied
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