如何理解IFRS 15 Repurchase agreements? - 知乎
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在FR课程中，学习IFRS 15（收入）时，谈及了卖出实物资产时 签署repurchase agreement（回购协议）这种典型交易。. 根据回购资产是本企业的权利还是义务，我们将其类比为forward（远期协议）或 call option （认购期权）。. 而在SBR课程中，学习IFRS 9（金融工具）时 ...
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