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Sale and leaseback – ACCA SBR lecture

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Sale and leaseback – ACCA SBR lecture

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by AvatarStephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • September 23, 2021 at 8:37 am #636349
    Avatarwgk
    Participant
    • Topics: 55
    • Replies: 79
    • ☆☆

    Video 8:19

    “… and then you use standard financial liability accounting to account for it over the period of the loan.”

    Would it be possible to elaborate a little more on that? Would the following apply?

    Initial measurement – initially recognised at fair value (money received) net of transaction costs (net proceeds)

    Subsequent measurement – amortised cost OR fair value through profit or loss

    Thanks in advance

    September 23, 2021 at 5:42 pm #636376
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3449
    • ☆☆☆☆☆

    account for using regular lease accounting rules

    Initial – money received
    Later – amortised cost (no FV)

    September 23, 2021 at 7:03 pm #636381
    Avatarwgk
    Participant
    • Topics: 55
    • Replies: 79
    • ☆☆

    Thanks

    September 23, 2021 at 7:58 pm #636385
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3449
    • ☆☆☆☆☆

    🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Sale and leaseback – ACCA SBR lecture’ is closed to new replies.

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