3. Which of the following is true about government lease accounting? a. In GASB, transfer of ownership lease : amortization, and general lease : depreciation. b. In GASB lease accounting, consideration of finance lease criteria has no real benefit. c. Lease accounting of GASB is similar to US GAAP than IFRS. in addition, GASB lease accounting has additional rule. It is a transfer of ownership clause. d. All of the above passages are incorrect. 4. The Following is explanations to compare fund financial statement and Government wide financial statements. which of the following is not true? a. Statement of activity is part of the government-wide financial statements. In point of view of the enterprise accounting, statement of activity function as Income Statements, but does not function as Statement of Changes in Equity. b. Intergovernmental transfer does not effect on the ending fund balance of the statement of revenue, expenditures and changes in fund balance. c. Among the fund financial statements, the fund that has statement of cash flows is only proprietary fund. d. Fiduciary fund has no element that function as income statements