{"id":4674,"date":"2023-06-05T09:00:56","date_gmt":"2023-06-05T02:00:56","guid":{"rendered":"https:\/\/hamiltonpi.co.id\/wp\/?p=4674"},"modified":"2023-06-13T18:52:17","modified_gmt":"2023-06-13T11:52:17","slug":"ifrs-16-sale-and-leaseback-in-hamilton-engine","status":"publish","type":"post","link":"https:\/\/hamiltonpi.co.id\/wp\/ifrs-16-sale-and-leaseback-in-hamilton-engine\/","title":{"rendered":"IFRS 16: Sale and leaseback in Hamilton Engine"},"content":{"rendered":"<p>Budi Rachman<br \/>\nIFRS Global Practice Lead<\/p>\n<p>IFRS 16 makes significant changes to sale and leaseback accounting. A sale and leaseback transaction is one where an entity (the seller-lessee) transfers an asset to another entity (the buyer-lessor) for consideration and leases that asset back from the buyer-lessor.<\/p>\n<p>In order the transfer is qualified as a sale, it has to follow IFRS 15, the 5-step model, otherwise it is just a financing transaction under IFRS 9.<\/p>\n<p>A sale and leaseback transaction is a popular way for entities to secure long-term financing from substantial property, plant and equipment assets such as land and buildings.<\/p>\n<p>This new standard is complex, and we help our clients to implement this use case with ease, let&#8217;s see how it works in Hamilton Engine.<\/p>\n<div class=\"ose-youtube ose-uid-dbde2be9c7f721ba6ec5d32b17cc0d6b ose-embedpress-responsive\" style=\"width:600px; max-width:100%; height: auto; display:inline-block;\"><iframe loading=\"lazy\" allowFullScreen=\"true\" title=\"IFRS 16: Sale and leaseback in Hamilton engine by Cognitus\" width=\"600\" height=\"550\" src=\"https:\/\/www.youtube.com\/embed\/dajfqQvwSUY?feature=oembed&color=red&rel=1&controls=1&start=10&end=10&fs=1&iv_load_policy=1\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Budi Rachman IFRS Global Practice Lead IFRS 16 makes significant changes to sale and leaseback accounting. A sale and leaseback transaction is one where an entity (the seller-lessee) transfers an asset to another entity (the buyer-lessor) for consideration and leases that asset back from the buyer-lessor. In order the transfer is qualified as a sale, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-4674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs-16"],"acf":[],"_links":{"self":[{"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/posts\/4674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/comments?post=4674"}],"version-history":[{"count":3,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/posts\/4674\/revisions"}],"predecessor-version":[{"id":4677,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/posts\/4674\/revisions\/4677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/media\/3394"}],"wp:attachment":[{"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/media?parent=4674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/categories?post=4674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hamiltonpi.co.id\/wp\/wp-json\/wp\/v2\/tags?post=4674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}