问题
单项选择题
An analyst does research about financial lease. Which of the following lease provisions least likely leads to a finance lease（）
A. The title to the leased asset is transferred to the leasee at the end of the lease.
B. The present value of the minimum lease payments is substantially less than the asset's fair value.
C. The lease term is equal to the asset's economic life.
答案
参考答案：B
解析：
根据IFRS规定，符合以下条件者可以被分类为金融租赁：
租赁期满时，资产完全转移给租借人；
租借人有权在未来的某一时点以远低于公允价值的价格购买租赁资产；
租赁期覆盖了资产的大部分生命周期；
租金的现值等于租赁资产的公允价值；
由于资产的特殊性，只有租赁者可以使用。
