Which of the following statements is correct in accordance with AASB 16 Leases? ...

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Accounting

Which of the following statements is correct in accordance with AASB 16 Leases?
The variable portion of a lease payment is included only if the payment is dependent upon an index or rate, such as a consumer price index, a benchmark interest rate (e.g., LIBOR), or market rental rates
Payment for executory costs reimbursed by the lessee after being paid by the lessor on behalf of the lessee are included in the calculation of lease payments.
A lease contract, or part of a lease contract, conveys the right to transfer ownership of an asset for a period of time in exchange for consideration.
Payments that are made by a lessee at commencement date are included in the initial amount recognised for
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