Contabilizzazione eterogenea del sale and lease-back alla luce della gradualistica adozione del “principio” di prevalenza della sostanza sulla forma

This article analyses the heterogeneous accounting, financial reporting and fiscal rules / standards that deal with the “Sale and Lease-Back” transaction, in the light of the substance over form principle (to the extent that it is utilized when preparing and presenting the financial statements). It proposes a different examination for Ias-companies companies and non-Ias ones. Attention is drawn to some criticisms inherent to the financial leases which follow an asset’s sale and to any excess of the amount of the sale on the amount of the asset sold (which should be deferred and amortized over the leasing term, with relating specific deferred taxation).