FR

Syllabus B6. Leasing 9 / 15

a) Account for right-of-use assets and lease liabilities in the records of the lessee.[2] 

b) Explain the exemption from the recognition criteria for leases in the records of the lessee.[2]

c) Account for sale and leaseback transactions where sales proceeds are equal to fair value.[2]

c) Account for sale and leaseback agreements.
Leasing