Which of the following statements about accounting for leases in the context of AASB 16 Leases is NOT correct?

	A.	If substantially all of the risks and rewards of ownership are transferred by the lease from the lessor to the lessee, the transaction is classified as a finance lease by the lessor and the lessee.
	B.	The accounting treatment of leases required for lessors by AASB 16 is not symmetrical with the accounting for leases required for lessees.
	C.	The classification of leases by the lessor into finance leases and operating leases will depend upon the economic substance of the transaction rather than the form of the contract.
	D.	If substantially all of the risks and rewards of ownership are transferred by the lease from the lessor to the lessee, the transaction is classified as a finance lease by the lessor.