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A lease is a bilateral mutual agreement between two parties in which one party transfers rights of the assets to the other party for a specific time and price as mentioned in the lease agreement.

A GAAP is a set of guidelines, standards, and rules that specify acceptable accounting practices. Both broad guidelines and specific processes are also included. Regarding accounting for leasing transactions, IFRS is a principle-based system. IFRS offers less specific guidelines for leases of natural resources, sale-leasebacks, and leverage leases than GAAP.

So, option (d) IFRS does not provide detailed guidance for leases of natural resources, sale-leasebacks, and leveraged leases is the correct option.

Option a) According to US GAAP, a lessee only remeasures the payments when it must re-evaluate the lease commitment for other reasons. In any case, IFRS mandates that a company remeasure these payments each time a change to the lease payments comes into impact.

Option b) If the basic resource isn't of low value, IFRS 16 makes a single lessee bookkeeping show and requires a lessee to perceive assets and liabilities for all leases with terms longer than 12 months.

Option c) How a lease ought to be perceived, measured, displayed, and uncovered by an IFRS columnist is laid out in IFRS 16. The necessity to perceive assets and liabilities for all leases under the standard, unless the rent period is 12 months or less or the basic asset contains a low value, builds up a single lessee bookkeeping model.