Page 84 - Microsoft Word - 00 P1 IW Prelims.docx
P. 84

Chapter 7






                          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




















               78
   79   80   81   82   83   84   85   86   87   88   89