单选题

In relation to an operating lease, which of the following statements is correct?

A、 All the risks and rewards of ownership transfer to the lessee
B、 The asset and lease obligation will be recorded in the statement of financial position
C、 The lease period will cover almost all of the leased asset’s useful economic life
D、 The lessor will be responsible for repairs and maintenance of the leased asset

【正确答案】 D

【答案解析】

D Under an operating lease, the lessor is responsible for repairs and maintenance of the leased asset.