Which of the following are the contents of the subsequent measurement of the lessor's operating lease
Which of the following are the contents of the subsequent measurement of the lessor's operating lease in the 2024 Japan Architect Examination? ( )
A. Depreciating the leased asset
B. Recognizing rental income
C. Recognizing lease liability
D. Conducting impairment tests on the leased asset
Answer: ABD
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.
