Which one of the following statements is true regarding lease classification under IFRS 16?
A. IFRS 16 requires lessors to exclude consideration of purchase options when making its assessment
B. IFRS 16 provides quantitative thresholds for the assets of the term “major part”
C. IFRS 16 includes qualitative assessments to determine whether the risks and rewards of ownership reside with the lessor or lessee
D. IFRS 16 requires lessors to exclude from the “substantially all” test any residual value guarantee (guaranteed by the lessee or a third party) when making its assessment
C. IFRS 16 includes qualitative assessments to determine whether the risks and rewards of ownership reside with the lessor or lessee
根据IFRS 16, Leases，出租人在分类租赁时需要进行定性评估，以确定租赁资产的风险和报酬是否实质上转移给了承租人。这涉及到对租赁安排的经济实质的理解，而不仅仅是对定量阈值的考虑。例如，评估承租人是否有权主导资产的使用和获取几乎全部的经济利益。因此，选项C是正确的。选项A不正确，因为出租人需要考虑购买选择权的影响。选项B不正确，因为IFRS 16并没有提供具体的量化阈值来定义“主要部分”。选项D不正确，因为在确定“几乎全部”时，IFRS 16要求出租人考虑所有相关因素，包括残值保证。
