Sales and leaseback -Transfer of the asset is a sale是什么_2022年ACCA考試FR知識點
記住你的價值，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，并且為全英文考試，考試難度較大。備考的過程中同學(xué)們一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了FR科目知識點，趕快來看一下吧。
【內(nèi)容導(dǎo)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.
知識是一種使求知者吃得越多越覺得餓的糧食。以上就是東奧小編為大家整理的FR科目考試知識點了，距離9月份ACCA考試時間已經(jīng)越來越近，大家一定要合理安排好自己的備考時間，制定好學(xué)習(xí)計劃，爭取順利上岸。
注：以上內(nèi)容來自王茜老師基礎(chǔ)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(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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