Which Accounting Standard states that the accounting treatment of a lease depends on whether it is classified as an operating lease or a finance lease?

Question

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AASB 117 Leases provides guidance on the accounting treatment for leases, including the classification of leases as either operating leases or finance leases. The accounting treatment for each classification differs, so it is important to correctly determine the lease classification. AASB 171 relates to the consolidation of financial statements, AASB 107 relates to cash flow statements, and AASB 177 relates to reporting entities.

Which Accounting Standard States That the Accounting Treatment of a Lease