NO.PZ2019120301000007
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.
没太明白答案C的意思 谢谢老师
