d) From a legal Question 2 (1 point) For entities reporting using IFRS, there is a three-part test to determine if a contract contains a lease or is considered a service. Which of the following is part of the three- part test? a) The asset owner (lessor) must have the right to use the asset. b) The contract must be approved by both parties (the lessee and lessor). c) The leased asset must be identified. d) The lessor must have the right to the economic benefits of the asset. Question 3 (1 point) Which of the following statements best describes how a lessee accounts for a lease under IFRS