When Is a Lease Recognized as an Operating Lease Under

question 95

Multiple Choice

When is a lease recognized as an operating lease under IFRS?

• A) if it is deemed so by the lessor
• B) if it is less than one year
• C) if it doesn't meet the criteria of an operating lease
• D) if the company elects to record as an operating lease

---

Definitions:

GnRH

Gonadotropin-releasing hormone, a peptide hormone secreted by the hypothalamus that stimulates the anterior pituitary to release gonadotropins, which in turn regulate reproduction.

FSH

Follicle-stimulating hormone, a hormone secreted by the pituitary gland that plays a key role in human reproductive processes.

Human Chorionic Gonadotropin

A hormone produced by the placenta after implantation, often measured in pregnancy tests.

Fetal Testes

The male reproductive organs in a fetus, responsible for producing testosterone, which is crucial for male sexual development.