NO.PZ2023081403000089
问题如下：
Q. 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.
这道题是以ifrs为前提的吧！
