Sale and leaseback transaction as per Ind AS 116 with example

Rakshya Daga , Last updated: 27 June 2020  
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Background, in a Sale and leaseback transactions (SALT), an entity transfers an asset to another entity and leases that asset back from the buyer. This kind of transactions are used for financing, where the seller immediately receive funds while possessing right to control the use of asset. The acco

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