1-The significance of off-balance-sheet activities and items is that research has found relationships between such items and productivities and performance Comment on this statement?

2-In the past, leasing is a major as an off-balance sheet item.

3-Then review the new international standards on leasing (IFRS 16: Leasing) and tell how different the requirement of IFRS 16 Leasing affect disclosing leasing as an off-balance sheet item