IFRS 16, Leases, provides guidance on lease accounting for lessees and lessors. To determine which of the options provided falls within the scope of IFRS 16, we can analyze each case:
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Leases of biological assets: Leases of biological assets, such as agricultural land or livestock, would typically be considered operating leases and would fall within the scope of IFRS 16 if they meet the definition of a lease under the standard, i.e., if they involve the transfer of control over an identified asset for a period of time in exchange for consideration.
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Service concession arrangements: These are generally not within the scope of IFRS 16, as they usually involve a contract where a public sector entity grants a private sector operator the right to operate and maintain a public infrastructure asset, such as a highway or airport, and are thus distinct from leases of tangible assets.
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Licenses of intellectual property granted by a lessor: Intellectual property licenses are typically not within the scope of IFRS 16, as they are more akin to licensing agreements for intangible assets, which are not covered by IFRS 16.
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Subleases of right-of-use assets in sublease: Aことに口权转租赁和使用权资产的售后租回安排。
In summary, if the lease contract is a sale-leaseback transaction, it would be accounted for under IFR16 and售后租回会计准则， which requires显式在交易中获得使用权。
The remaining contracts of a biological asset, service concession arrangement, and intellectual property lease would be considered outside所租赁准则，在这种情况下，根据合同的性质，可能需要参照其他会计准则进行处理。
