 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
Chapter 15 — Earnings per Share
 Chapter 16 — Government Assistance and Investment Tax Credits
Handbook Sections Introduction Government Assistance Significant Accounting Policies Observations Government Assistance for Current Expenses or Revenues Observations Illustrative Disclosures Government Assistance for Expenses of Future Periods Government Assistance for Capital Expenditures Observations Illustrative Disclosures Other Types of Government Assistance Disclosure General Disclosure Requirements Illustrative Disclosure Additional Disclosure Requirements Desirable Disclosure Investment Tax Credits Disclosure Observations Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments Comprehensive Example of Disclosure Example 16-1 CAE Inc. (March 31, 2008) 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)
| 
