Under IFRS 16, a lessor is generally not required to remeasure a lease, except in specific circumstances. However, the statement that accurately reflects the requirement in IFRS 16 is not provided among the options. According to IFRS 16, a lessor typically does not remeasure a lease, but there are certain events that would trigger a remeasurement, such as a change in the lease terms or a reassessment of the lease classification. If a lessee exercises a renewal option, this could lead to a remeasurement. Therefore, the correct answer, although not directly stated, would be that a lessor must remeasure an arrangement if a lessee exercises a renewal option, which is not one of the provided choices.