Cash cheques accounting under IFRS

[VicArsh]

Hello everyone! I need help understanding how to account for cash cheques for rent under IFRS.
The story behind: to enter a lease agreement in the UAE for two years, the lessee would have to issue eight cash cheques (quarterly payments) in advance with a future date, once the agreement is signed. The cheques are not cancellable and legally represent the obligation. The question is, how do you account for those cheques from the lessee perspective?
1. As a contractual commitment - disclosing it in the notes to FSs only, and ignoring the legal obligation aspect?
2. As payable on the balance sheet. It seems incorrect, as we already have the lease liability on the balance sheet, under IFRS 16.
IFRSs are silent.

Your thoughts are much appreciated!

[DJP]

The cheques are merely a payment method. You don't have to disclose them. Similarly, if you have a standing order with a bank (like a direct debit) to make a specific payment every month, you don't have to disclose that either. Your commitment -- the lease liability -- is already recognised and disclosed.