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英语翻译不要直接机译呀.Further,the profit recognition on sale-leaseback

来源:学生作业帮 编辑:作业帮 分类:综合作业 时间:2024/05/13 08:39:47
英语翻译
不要直接机译呀.
Further,the profit recognition on sale-leaseback transactions is also
different.Under IFRS,the profit recognition on a sale-leaseback transaction
is based on the classification of the leaseback and whether the
sale transaction was entered at fair value.If the leaseback is an operating
lease and the sale is at fair value,the profit is generally recognized
immediately.If the leaseback is a finance lease,the profit is deferred
and amortized over the lease term.The profit might also be required
to be deferred and amortized based on the relationship between the
sale price,fair value,and the carrying amount of the asset sold and
leaseback.
更进一步来说,利润也在sale-leaseback识别交易
不同的.按照IFRS编制的利润在sale-leaseback识别交易
基于分类的售后租回时,是否会吗
出售交易已经被进入按公允值列帐.如果售后租回是一个操作
租赁及销售是按公允价值、利润是公认的
立即.如果售后租回是融资租赁,利润是延迟
在租赁期内,摊销.利润也可能是必需的