Just a quick confirmation, the only difference between dealer lessor or not a dealer lessor is that:
No dealer lessor still recognises a gain & loss in the P&L but the dealer lessor recognise the revenue and cost of sale in the P&L. Is that correct? But in both case, the P&L impact is the same, and it's just the presentation is different? I can't believe that there is no clearer explanation of this anywhere...
Is the net investment at initial recognition still the same amount in both cases?
Lessor accounting
Re: Lessor accounting
Apart from the differing presentation, there's one difference in measurement regarding costs of obtaining a lease: https://ifrscommunity.com/knowledge-bas ... ase-dealer
Re: Lessor accounting
Thanks Marek, that's very clear.