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。
Robertson Maple Farm Inc.
內容大綱
The owner of a maple sugar farm and tourist facility must prepare the company books for the fiscal year according to International Financial Reporting Standards (IFRS) rules. The owner must decide how to account for operating and finance leases.
學習目標
This case was designed as a vehicle for practice in the recording of financial transactions relating to both finance leases and operating leases. Students are required to identify whether each lease in the case is an operating lease or a finance lease, based on criteria discussed prior in class. Students must then account for all entries related to both finance-lease and operating-lease transactions.