Sale and leaseback arrangement IFRS16

Hi Mike,
Thank you for your previous reply, revenue recognised on this under IFRS15.

The question 3 (b) from June 2013

Sale and lease back for 20 years (remaining useful life of asset)
Setter store sold the property complex at $37m FV
Carrying value $27 m
Profit $ 10m
Risk and reward remain with the Setter store

Under the old lease standard IAS17 this was finance arrangement
The answer was
Setter Store restate the asset at £37m and depreciate over 20 years on new value.
Gain $10m deferred and release over 20 years.

My question is
Will the answer will be same of above question under the new lease standard IFRS16

If not, what will be answer under new standard.

Many thanks