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The core of the analysis hinges on whether the seller-lessee retains control over the asset or has a call option to repurchase it. If the transfer is deemed a sale under IFRS 15, the seller-lessee derecognizes the asset and applies lessee accounting to the leaseback, while the buyer-lessor recognizes the asset and applies lessor accounting. Conversely, if the transfer is not a sale under IFRS 15, the seller-lessee continues to recognize the asset and records a financial liability for any amount received. The buyer-lessor does not recognize the asset but records a financial asset for any amount paid. The document outlines the decision-making process and the subsequent accounting entries for both scenarios, emphasizing the critical distinction based on IFRS 15 sale criteria. Further steps for lessee accounting in leaseback arrangements are indicated to be covered in subsequent stages.",{"@graph":69,"@context":105},[70,84],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/ifrs-16-sale-leaseback-transactions/24532/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/ifrs-16-sale-leaseback-transactions/24532.png","ImageObject",300,407,{"name":92,"@type":93},"Himbo","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-09-19","2026-05-07",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction","https://schema.org",{"og:url":107,"og:type":108,"og:title":65,"og:site_name":95,"og:description":67},"https://docshare.wps.com/document/ifrs-16-sale-leaseback-transactions/24532","article",{"robots":110,"canonical":107},"index,follow",{"doc_id":112,"site_id":62},24532,1778189041,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":92,"user_avatar":117,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":66,"file_id":118,"file_url":119,"file_type":120,"file_size":121,"view_count":19,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":81,"language":122,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":66,"faqs":66,"seo_title":123,"seo_description":67,"update_tm":113,"read_time":39},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","cbCaicOwdRhUkMEZ","https://ap.wps.com/l/cbCaicOwdRhUkMEZ","pdf",475859,"English","IFRS-16 Sale & Leaseback Transactions | PDF"]