2 Transfer of asset is NOT a sale如果转让不是真正的销售
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.
如果是真正的销售时
使用权资产=CA*租赁负债/卖的FV
Gain=(FV-CA)*(1-租赁负债/卖的FV)
是sale and lease back,这种题目有一个固定的计算的公式，我们要记住这个公式;
Dr cash FV
Dr right of use asset CA*Lease liability/FV ;
Cr PPE CA;
Cr lease liability 倒挤
Cr gain (FV-CA)*(FV-lease liability)/FV;
如果不是真正的销售时是抵押贷款
注意和sale&repurchase销售和回购区分
如果是真正的销售 确认销售的gain/loss ,把资产注销掉
如果不是真正的销售 那么就是抵押贷款
