個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Accounting for Leases
內容大綱
The note describes the reasons for the Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee in 1993. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.