ACCA-FR 售后回租 下

2 Transfer of asset is NOT a sale如果轉(zhuǎn)讓不是真正的銷售

If the transfer does not satisfy the requirements of IFRS 15 to be accounted for as a sale of the asset:

 The seller (lessee) should continue to recognise the transferred asset.

 The transfer proceeds are treated as a financial liability. This transaction is more in the nature of a secured loan.

如果是真正的銷售時(shí)

使用權(quán)資產(chǎn)=CA*租賃負(fù)債/賣的FV

Gain=(FV-CA)*(1-租賃負(fù)債/賣的FV)

是sale and lease back,這種題目有一個(gè)固定的計(jì)算的公式，我們要記住這個(gè)公式;

Dr cash              FV

Dr right of use asset  CA*Lease liability/FV ;

Cr PPE            CA;

Cr lease liability     倒擠

Cr gain          (FV-CA)*(FV-lease liability)/FV;

如果不是真正的銷售時(shí)是抵押貸款

注意和sale&repurchase銷售和回購區(qū)分

如果是真正的銷售 確認(rèn)銷售的gain/loss ,把資產(chǎn)注銷掉

如果不是真正的銷售 那么就是抵押貸款