OK, I found it on IASPlus:
Under IFRSs, the recognition of a gain resulting from a sale-and-leaseback transaction in which the leaseback is an operating lease differs depending on whether the transaction is established at fair value. Paragraph 61 of IAS 17 states that the profit or loss resulting from a sale-and-leaseback transaction should be accounted as follows:
If the sales price is established at fair value, the profit or loss should be recorded immediately. If the sales price is below fair value, the profit or loss is recorded immediately unless “the loss is compensated by future lease payments,” in which case the loss is “deferred and amortised in proportion to the lease payments over the period” of expected use. “If the sale
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