Under IFRS a lessor would be most likely to recognized deprecoation expense
related to a leased asset for a ease classified as a(an):
A: Operation lease
B: Financing lease
C: Saless-type lease
答案是A
我选择B
请问答案A的理由是?
谢谢

B是由lessee认列吧

资产挂在谁身上才要提折旧因为若该项资产属营业租赁(A) 对出租人而言资产并未卖出仍挂在自己的B/S上 所以出租人要自己提折旧

营业租赁是出租人的资产，所以出租人要认列折旧费用以及累积折旧（资产减项）；承租人则要认列租赁费用