銷售租回-銷售是什么_2023年ACCA考試FR知識點
努力的意義,，不是讓你取得多大的成就,，而是讓你在平凡的日子里,，活得比原來的那個自己更好一點。acca設有15門課程,，同學們需通過13門才能成為acca準會員,。今天整理了FR科目Sales and leaseback -Transfer of the asset is a sale(銷售租回-銷售)相關知識點，一起來看看吧,。
【內(nèi)容導航】
Sales and leaseback -Transfer of the asset is a sale-銷售租回-銷售
【知識點】
Sales and leaseback -Transfer of the asset is a sale-銷售租回-銷售
Sales and leaseback -Transfer of the asset is a sale-銷售租回-銷售
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.
運氣是努力的附屬品,，沒有經(jīng)過實力的原始積累，給你運氣你也抓不住,。以上就是為大家整理的FR科目考試知識點了,，2023年9月acca考試時間已經(jīng)公布，想要參加考試的同學需抓緊時間報名,。
注：以上內(nèi)容來自王茜老師基礎精講班第31講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)
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