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IFRS 16 103 clarifies that the initial recognition amount matches the transfer proceeds regardless of the asset and

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First the right of use asset is not measured at the present value of lease payments the normal IFRS 16 24 basis for an ordinary

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Practical IFRS 16 sale and leaseback guide covering the sale test day one entries off market terms failed sales and the 2022

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IE11 Example 24 Sale and leaseback transaction with fixed payments and above market terms Example 25 Subsequent

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If the sale price or lease payments are not at fair value IFRS 16 103 requires an adjustment below market lease

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In IFRS 16 In developing IFRS 16 the IASB considered whether to change the lessor accounting model see paragraphs 20 21

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How to account for and audit sale and leaseback under IFRS 16 98 103 with the IFRS 15 transfer test gain split

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The lack of information available to the lessee e g the lessor s initial direct costs the initial fair value of the underlying asset and the

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Master the journal entries for sale and leaseback transactions under ASC 842 and IFRS 16 including gain loss