Open discussion Q Revenue recognition criteria n Earned process done, considerations guaranteed ◆ How to account for n Sell and repurchase transactions? d Sell and lease-back transactions The criteria satisfied -But they are financing in substance Task Team of FUndaMientalactoUntING Business Sehool. Sun Yatsen niversity9 Open discussion ⧫Revenue recognition criteria:  Earned process done, considerations guaranteed; ⧫How to account for  Sell and repurchase transactions?  Sell and lease-back transactions? →The criteria satisfied; →But they are financing in substance;