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 如果是一种真正的出售

 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).

 如果卖方（承租人）转让资产符合IFRS15 收入的要求，应作为资产出售核算：

卖方（承租人）应按卖方（承租人）保留的与使用权相关的资产先前账面金额的比例计量回租产生的使用权资产。

卖方（承租人）仅确认与转让给买方（出租人）的权利有关的任何损益金额。