1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 16: Leases
  2. IFRS 16: Basis for Conclusions
  3. Sale and leaseback transactions (paragraphs 98-103) (paras. BC260-BC267J)
Previous Next

Sale and leaseback transactions (paragraphs 98-103) (paras. BC260-BC267J)

Comparing proposed amendment...
BC260
When a sale occurs (paras. BC261-BC265)
Gain or loss on a sale and leaseback (paras. BC266-BC267)
Subsequent measurement (paras. BC267ZA-BC267ZF)
Temporary exception arising from interest rate benchmark reform (paras. BC267A-BC267J)
Previous Next