ACCA-FR- 售后回租上

1. Sale and leaseback 售后回租

l A sale and leaseback transaction involves the sale of an asset and then leasing back of the same asset.

1.1 Transfer of asset is a sale 如果是一種真正的出售

 If the transfer of an asset by the seller (lessee) satisfies the requirements of IFRS 15 to be accounted for as a sale of the asset:

The seller (lessee) shall measure the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that relates to the right of use retained by the seller (lessee).

The seller (lessee) recognise only the amount of any gain or loss that relates to the rights transferred to the buyer (lessor).

 如果賣方（承租人）轉(zhuǎn)讓資產(chǎn)符合IFRS15 收入的要求，應(yīng)作為資產(chǎn)出售核算：

賣方（承租人）應(yīng)按賣方（承租人）保留的與使用權(quán)相關(guān)的資產(chǎn)先前賬面金額的比例計(jì)量回租產(chǎn)生的使用權(quán)資產(chǎn)。

賣方（承租人）僅確認(rèn)與轉(zhuǎn)讓給買方（出租人）的權(quán)利有關(guān)的任何損益金額。