According to Australian Accounting Standard AASB101Presentation of Financial Statements, from lessee's point of view list the different standard(s) and relevant paragraphs that different financial leases to operating leases? Please list different stakeholders that can be impacted by lease reporting? How would these stakeholders be impacted financially or otherwise? How are financial leases accounted for v/s operating leases? How can options be used to manipulate figures in the balance sheet? Why would management be tempted to do so?