Hello,
In the cases of sub-lease, where the intermediate lessor derecognize the rights of use and recognize the investment in sublease.
My question is whether the difference between the right of use and the investment in sublease must be posted to P&L immediately or whether it should be posted in the balance sheet as deferred income to be recognized in P&L over the lifecycle of the sublease?
Thank you
Sub-lease
Re: Sub-lease
P/L, see Example 20—Sublease classified as a finance lease in IFRS 16