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According to AASB16, the interest rate implicit in the lease is the interest rate that makes which of the following occur? a. the present value

According to AASB16, the interest rate implicit in the lease is the interest rate that makes which of the following occur?

a. the present value of the lease payments PLUS the present value of the unguaranteed residual value equal to the fair value of the asset PLUS the initial direct costs of the lessor

b. the present value of the lease payments equal to the fair value of the asset

c. the present value of the lease payments PLUS the present value of the residual value equal to the fair value of the asset PLUS the initial direct costs of the lessee

d. the present value of the lease payments equal to the cost of the asset

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