Which of the following statements is true when comparing the accounting for leasing transactions under GAAP with IFRS?

IFRS does not provide detailed guidance for leases of natural resources, sale-leasebacks, and leveraged leases.
The IFRS leasing standard is the subject of over 30 interpretations since its issuance in 1982.
IFRS for leases is more "rules-based" than GAAP and includes many bright-line criteria to determine ownership.
IFRS requires that companies provide a year-by-year breakout of future non-cancelable lease payments due in years 1 through 5.