Page 98 - SBR Integrated Workbook STUDENT S18-J19
P. 98

Chapter 8






                          Overview









                                                   Identifying a

                      Right-of-use                       lease

                          asset




                        Lessee                          Leases                        Lessor
                     accounting                                                    accounting





                                                                                         Net
                         Liability                    Sale and                       investment
                                                     leaseback




                   Remeasurement



                                            Transfer is         Transfer is

                                               a sale           not a sale




















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