In a sale-leaseback transaction accounted for under IFRS, a gain resulting from the sale should be deferred at the time of the sale-leaseback and subsequently amortized when:I. The seller-lessee accounts for the lease as a finance lease.II. The seller-lessee accounts for the lease as an operating lease and the sales price equals fair value.III. The seller-lessee accounts for the lease as an operating lease and the sales price is above fair value.IV. The seller-lessee accounts for the lease as an operating lease and the sales price is below fair value.
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