{"version":"1.0","provider_name":"Financial Edge","provider_url":"https:\/\/www.fe.training","author_name":"klitzkep@googlemail.com","author_url":"https:\/\/www.fe.training\/author\/klitzkepgooglemail-com\/","title":"Sale and Leaseback - Financial Edge","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ICbdWcxMdK\"><a href=\"https:\/\/www.fe.training\/free-resources\/accounting\/sale-and-leaseback\/\">Sale and Leaseback<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.fe.training\/free-resources\/accounting\/sale-and-leaseback\/embed\/#?secret=ICbdWcxMdK\" width=\"600\" height=\"338\" title=\"&#8220;Sale and Leaseback&#8221; &#8212; Financial Edge\" data-secret=\"ICbdWcxMdK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"If a company wishes to free up cash on its balance sheet it may consider a sale and leaseback arrangement. The accounting for sale and leaseback transactions under IFRS 16 \u2013 Leases, is significantly different from the treatment under the outgoing IAS 17 standard, not least in the way in which gains on sale are treated."}