Which one of the following events would result in a new measurement of lease payments?
The lessee exercises a purchase option, the terms of which are included in the original agreement
The lessor agrees to reduce the consideration received to secure an additional contract with the lessee
The lessor refuses to modify the contractual term of the lease arrangement from five to four years
The lessee allows a renewal option with the lessor in the last year to lapse
The event that would result in a new measurement of lease payments is if the lessee exercises a purchase option, the terms of which are included in the original agreement. According to the reference text, when a lease contract is modified due to such events like exercising a purchase option, the lessee is required to reevaluate the lease付款额 and potentially reclassify or reassess the lease liability, taking into account the revised terms and conditions.
