 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
 Chapter 17 — Non-monetary Transactions
Handbook Section Introduction Types of Non-Monetary Transactions Illustrative Disclosure Commercial Substance Significant Accounting Policies Non-monetary Transactions Measured at Fair Value Non-monetary Transactions Measured at Carrying Value Observations Illustrative Disclosure Specific Disclosures Illustrative Disclosure Non-Monetary Transactions Accounted for under Other CICA Sections References Canadian International Convergence of Canadian Standards to IFRS Current Developments Comprehensive Example of Disclosure Example 17-1 ACE Aviation Holdings Inc. (December 31, 2007) 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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