lease

问题如下：

Beginning with fiscal year 2019, for leases with a term longer than one year,lessees report a right-to-use asset and a lease liability on the balance sheet:

选项：

A.

only for finance leases.

B.

only for operating leases.

C.

for both finance and operating leases.

解释：

C is correct.

Beginning with fiscal year 2019, lessees report a right-of-use asset and a lease liability for all leases longer than one year. An exception under IFRS exists for leases when the underlying asset is of low value.