ACCA考試leasing包含什么？怎么理解？

現(xiàn)在的證書類型有很多，學(xué)員要想找到各種證書之間的聯(lián)系其實(shí)也并不算是很難。ACCA證書考試的知識(shí)點(diǎn)有很多，只要學(xué)員認(rèn)真的學(xué)習(xí)并掌握就能順利拿到ACCA證書。那么，ACCA考試leasing包含什么？怎么理解？

ACCA考試要掌握的知識(shí)點(diǎn)有很多，在備考ACCA考試的時(shí)候，學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)。ACCA考試leasing需要掌握的知識(shí)點(diǎn)并不算是很多，在備考的時(shí)候，學(xué)員可以這樣去理解：

1、IFRS 16

recognition exemptions

identifying a lease

initial/subsequent measurement of the right-of-use asset

initial/subsequent measurement of the lease liability

2、lessee accounting

presentation

allocating the finance charge

3、sale and leaseback

a）transfer is a sale

the sellerjessee measure the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that related to the right-of-use retained by the seller/lessee.

the seller/lessee only recognises the amount of a any gain or loss on the sale that related to the rights transferred to the buyer.

b）transfer is not a sale sale and leaseback not on market terms

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