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shou hou hui gou jiao yi hui ji chu li xin si lu ji yu dui cai ban hui [2015]24 hao wen jian de jie du
Author(s): 
Pages: 36-37
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  售后回购租赁会计融资安排收入确认使用权资产;
Abstract: 售后回购往往涉及销售、租赁、融资等不同形式的交易实质,现行企业会计准则对售后回购交易没有形成统一的处理原则。根据我国财政部2015年发布的财办会[2015]24号文件的规定,售后回购交易可以按"销售方有回购资产的义务"、"销售方有回购资产的权利"及"销售方承担应客户要求回购资产的义务"三种情况分别进行会计处理。
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