现在的证书类型有很多，学员要想找到各种证书之间的联系其实也并不算是很难。ACCA证书考试的知识点有很多，只要学员认真的学习并掌握就能顺利拿到ACCA证书。那么，ACCA考试leasing包含什么？怎么理解？
ACCA考试要掌握的知识点有很多，在备考ACCA考试的时候，学员要重视每一个知识点的学习。ACCA考试leasing需要掌握的知识点并不算是很多，在备考的时候，学员可以这样去理解：
1、IFRS 16
recognition exemptions
identifying a lease
initial/subsequent measurement of the right-of-use asset
initial/subsequent measurement of the lease liability
2、lessee accounting
presentation
allocating the finance charge
3、sale and leaseback
a）transfer is a sale
the sellerjessee measure the right-of-use asset arising from the leaseback at the proportion of the previous carrying amount of the asset that related to the right-of-use retained by the seller/lessee.
the seller/lessee only recognises the amount of a any gain or loss on the sale that related to the rights transferred to the buyer.
b）transfer is not a sale sale and leaseback not on market terms
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