Under IFRS 16, a lessor is required to reassess a lessee’s exercise of ________ only when it was not already included in the determination of the lease term. What is the missing phrase?
A. An option to extend or terminate
B. A price concession
C. A transfer of ongoing obligations
D. An option to purchase
A. An option to extend or terminate
根据IFRS 16，出租人只需要重新评估承租人行使的续租或终止选项，当这些选项在确定租赁期限时并未被包括在内。其他选项，如价格优惠(B)、持续义务的转移(C)或购买选择权(D)，在一般情况下不会触发租赁期限的重新评估，除非它们与租赁期限的确定直接相关。
