In the 2024 Japan Architect Examination, which of the following is not a content of the subsequent measurement
In the 2024 Japan Architect Examination, which of the following is not a content of the subsequent measurement of the lessor's operating lease? ( )
A. Depreciating the leased asset
B. Recognizing rental income
C. Recognizing lease liability
D. Conducting impairment tests on the leased asset
Answer: C
Explanation: The subsequent measurement of the lessor's operating lease includes depreciating the leased asset (in accordance with the depreciation policy for owned assets), recognizing rental income evenly during the lease term, and conducting impairment tests on the leased asset (if impairment occurs, an impairment provision shall be made). The lease liability is the accounting content of the lessee, and the lessor does not need to recognize it.
