A lessor applies derecognition and impairment requirements to the net investment in the lease based on which one of the following IFRS standards?
A. IFRS 16, Leases
B. IFRS 15, Revenue from Contracts with Customers
C. IFRS 9, Financial Instruments
D. IFRS 3, Business Combination
A. IFRS 16, Leases
根据IFRS 16, Leases，出租人需要对租赁投资的账面价值进行减值测试，并在必要时确认减值损失。因此，出租人应用 derecognition 和减值要求是基于 IFRS 16。
