This case examines the accounting of sale and leaseback transaction for an undergraduate or graduate accounting class. This case also examines the effects of such a transaction on financial statements. Vibrant Group is listed on the Singapore Exchange. In 2019, it entered into a sale and leaseback transaction. This was reported in its 2020 Annual Report using the revised Singapore Financial Reporting Standards (International) 16 ("SFRS(I) 16") Leases. This case exposes students to practical situations that highlight important principles and illustrate best practices in accounting. The business scenario of this case creates opportunities to delve into a variety of capital management options, namely: (i) obtaining a loan using property as a collateral; (ii) issuance of share capital; or (iii) entering into a sale and leaseback transaction; their pros and cons and financial statement effects. This case may be used in countries where IFRSs are applicable as SFRS (I) 16 Leases is identical to IFRS 16 Leases.

【書誌情報】

ページ数：12ページ

サイズ：A4

商品番号：HBSP-NTU306

発行日：2021/8/9

登録日：2021/12/23