2 Transfer of asset is NOT a sale如果轉讓不是真正的銷售
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
使用權資產=CA*租賃負債/賣的FV
Gain=(FV-CA)*(1-租賃負債/賣的FV)
是sale and lease back,這種題目有一個固定的計算的公式，我們要記住這個公式;
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是抵押貸款
注意和sale&repurchase銷售和回購區分
如果是真正的銷售 確認銷售的gain/loss ,把資產注銷掉
如果不是真正的銷售 那么就是抵押貸款
