lease 是借出 还是借入？

问题如下：

An analyst is comparing the financial performance of two companies - one of which reports under IFRS and the other under US GAAP. Both companies extensively lease buildings and equipment in their operations. Assuming the companies enter into an identical long-term contract to lease an identical asset, which of the following metrics is most likely to differ because of differences in the companies’ accounting standards? (Assume that the leased asset would not qualify for the “low value” reporting exception under IFRS.)

选项：

A.Total assets B.Total liabilities C.Operating cash flows

解释：

C is correct because IFRS requires interest to be reported separately for all leases and further permits companies to classify interest paid within operating, investing, or financing activities on the statement of cash flows. A and B are incorrect because at inception, both total assets and total liabilities are unlikely to differ because both IFRS and US GAAP require lessees to record a right-of-use asset and a lease liability for leases with a term longer than one year.