The note describes the reasons for the current Canadian financial accounting standards for lease accounting and the accounting entries for both the lessor and the lessee. A comparison between a capital lease and operating lease is provided so that the financial statement impact of the accounting standard can be discussed.

【書誌情報】

ページ数：14ページ

サイズ：A4

商品番号：HBSP-W93111

発行日：1993/8/16

登録日：2013/9/12