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IFRS 16: How do lessees classify short-term and low-value lease payments?
IFRS 16 lessee short-term lease low-value asset variable lease payment operating activities
Under IFRS 16, a lessee classifies short-term lease payments, payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liabilities within ______. What is the missing term? A. Investing activities B. Finance activities C. Noncash activities D. Operating activities

Under IFRS 16, a lessee classifies short-term lease payments, payments for leases of low-value assets, and variable lease payments not included in the measurement of the lease liabilities within Operating activities. Therefore, the missing term is:

D. Operating activities

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