Page 102 - FR Integrated Workbook 2018-19
P. 102

Chapter 9






                          Overview







                                         Right-of-use
                                             asset





                                           Lessee
                                        accounting                          Leases





                                            Liability                     Sale and


                                                                         leaseback



                       Non-                 Current
                     Current                                     Transfer is           Transfer
                                                                   a sale             not a sale


































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