Which of the following statements is true regarding the economic benefits as it relates to evaluating the use of an identified asset under IFRS 16?
Economic benefits include only indirect contributions to cash flows within the defined scope of the contract.
Economic benefits include both direct and indirect contributions extending beyond the period of use.
Economic benefits include both direct and indirect contributions to cash flows within the period of use.
Economic benefits include only direct contributions to cash flows within the defined scope of the contract.
Economic benefits include both direct and indirect contributions to cash flows within the period of use.
根据企业会计准则第21号——租赁(2018)，在评估是否有权获得因使用已识别资产所产生的几乎全部经济利益时，企业应当考虑在约定的客户可使用资产的权利范围内产生的经济利益。这意味着经济利益不仅包括直接与资产使用相关的现金流，还包括在使用期间内产生的间接贡献。因此，正确的陈述是E，即经济利益包括在使用期间内直接和间接对现金流的贡献，且这些贡献应在合同定义的范围内。
