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