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Answer (C) is correct . Under IFRS, in leases involving land and buildings, the land and building elements are accounted for separately except for rare cases where the land element is not material.

Answer (A) is incorrect because Under U.S.?GAAP, land and building components usually are accounted for as a single unit unless the land constitutes more than 25% of the total fair value of the lease.
Answer (B) is incorrect because Under U.S.?GAAP, the land and building components are accounted for as a single unit unless the land constitutes more than 25% of the total fair value of the lease.
Answer (D) is incorrect because Under IFRS, the land and building components are accounted for as a single unit only if the land component is not material.