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Air Canada and Canadian Airlines: Accounting for Leases
內容大綱
After a turbulent year in the Canadian airline industry, Madelaine Mercier wants to reevaluate her investment in Air Canada and Canadian Airlines. She is wondering how she should reflect the extensive amount of leases used by the two companies in her analysis. She is unsure if she should make adjustments to the company's financial statements and is curious to know whether these adjustments would make a material difference in her analysis.
學習目標
<ul><li>To teach students about accounting for leases and how analysts and other users might make adjustments to a company's financial statements to better reflect the company's underlying economic situation in their analysis.</li><li>To teach students the difference between classifying a lease as a capital lease or as an operating lease.</li></ul>