 Preface
Coverage and Scope
Internet Resources
Chapter 1 — Financial Statements
Chapter 2 — Disclosures
Chapter 3 — Strategic Investments and Business Combinations
Chapter 4 — Financial Instruments
Chapter 5 — Foreign Currency Translation
Chapter 6 — Segment Disclosures
Chapter 7 — Inventories and Prepaid Expenses
Chapter 8 — Capital Assets, Goodwill and Impairment
Chapter 9 — Leases
Chapter 10 — Contractual Obligations and Contingencies
Chapter 11 — Revenue
Chapter 12 — Employee Future Benefits
Chapter 13 — Income Taxes
 Chapter 14 — Disposal of Long-lived Assets and Discontinued Operations
Handbook Section Introduction Long-lived Assets to be Disposed of Other than by Sale Significant Accounting Policies Specific Disclosures Long-lived Assets to be Disposed of by Sale Significant Accounting Policies Illustrative Disclosures Measurement of Assets Held for Sale Impairment Loss Illustrative Disclosures Presentation of Assets Held for Sale Illustrative Disclosures Disclosure Illustrative Disclosures Long-lived Assets that Cease to be Classified as Held for Sale Significant Accounting Policies Specific Disclosures Illustrative Disclosures Discontinued Operations Significant Accounting Policies Illustrative Disclosures Presentation Observations Illustrative Disclosures References Canadian International Convergence Current Developments Canadian International Amendments to IFRS 5, Non-current Assets Held for Sale and Discontinued Operations Comprehensive Examples of Disclosure Example 14-1 Gennum Corporation (November 30, 2007) Example 14-2 Talisman Energy Inc. (December 31, 2007) Chapter 15 — Earnings per Share
Chapter 16 — Government Assistance and Investment Tax Credits
Chapter 17 — Non-monetary Transactions
Chapter 18 — Related Party Transactions
Chapter 19 — Stock-based Compensation and Other Stock-based Payments
 Appendix A — Surveyed Companies (Revenues and Assets)
Appendix B — Surveyed Companies by Industry
Appendix C — Web Sites of Surveyed Companies Appendix D — Supplement to Financial Reporting in Canada, 33rd Edition (FRIC 2008)
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