Final answer:
All the listed items are in fact disclosures required of the lessor under accounting standards. Therefore, option 'D. All of these answers are correct.' is the appropriate choice as none of the options provided are exceptions to the required disclosures.
Step-by-step explanation:
The disclosure requirements for lessors under accounting standards include various components to ensure transparency and provide financial statement users with adequate information to assess the financial implications of leasing activities. Among the required disclosures are:
- The components of the net investment in sales-type and direct financing leases as of each balance sheet date.
- Future minimum lease payments to be received for each of the five succeeding years.
- Total contingent rentals included in income for each period for which an income statement is presented.
However, when analyzing the options provided, all the listed items are required disclosures for the lessor. Therefore, the answer 'D. All of these answers are correct.' would be the accurate selection since there is no disclosure mentioned here that is NOT required of the lessor.