ias 17 leases

the answer for past year question 4 (a) states that accounting for operating lease can be conceptually flawed,because when an entity enters into an operating lease,it also acquire the rights to use the asset.so the entity can also recognise the rights as an asset.however this is not permitted by the ias…when they say the entity can recognise the rights as an asset,do they mean asset as in intangibles ias 38 or financial asset ias 39?