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IFRS 16下租赁重估:何时及如何影响出租人的会计处理
Question 2 Which one of the following statements is true regarding a lessor’s remeasurement of a lease under IFRS 16? A lessor is not required to remeasure a lease under IFRS 16 A lessor must remeasure an arrangement if a lessee exercises a renewal option A lessor only remeasures an arrangement classified as an operating lease A lessor only remeasures an arrangement classified as a finance lease

A lessor is not required to remeasure a lease under IFRS 16 unless there is a lease modification that results in a new lease contract. However, if a lessee exercises a renewal option, the lessor would assess whether this constitutes a separate lease or a continuation of the existing lease. If it's a continuation, the lessor typically wouldn't remeasure the lease, but if it's a new lease, the lessor would need to account for it accordingly. Therefore, none of the provided options accurately capture the full implications of IFRS 16 on a lessor's remeasurement requirements.