Sales and leaseback -Transfer of the asset is a sale是什么_2022年ACCA考試FR知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-06-27 09:01:46

記住你的價(jià)值,，它不因你的外觀的不雅而貶值，是金子總有發(fā)光的一天,。ACCA考試科目共有15門(mén),，并且為全英文考試，考試難度較大,。備考的過(guò)程中同學(xué)們一定要熟練掌握各科目知識(shí)要點(diǎn),，今天東奧小編為大家整理了FR科目知識(shí)點(diǎn)，趕快來(lái)看一下吧,。

【內(nèi)容導(dǎo)航】

Sales and leaseback -Transfer of the asset is a sale-銷(xiāo)售租回-銷(xiāo)售

【知識(shí)點(diǎn)】

Sales and leaseback -Transfer of the asset is a sale-銷(xiāo)售租回-銷(xiāo)售

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) only recognise only the amount of any gain or loss that relates to the rights transferred to the buyer (lessor).

If the fair value of the consideration for the sale of an asset does not equal the fair value of the asset.

知識(shí)是一種使求知者吃得越多越覺(jué)得餓的糧食,。以上就是東奧小編為大家整理的FR科目考試知識(shí)點(diǎn)了，距離9月份ACCA考試時(shí)間已經(jīng)越來(lái)越近,，大家一定要合理安排好自己的備考時(shí)間,，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸,。

注：以上內(nèi)容來(lái)自王茜老師基礎(chǔ)精講班第31講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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