 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
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)
Introduction Content and Organization of This Supplement Impact of Changes in Canadian Accounting Standards on Guidance provided in the 33rd Edition of Financial Reporting in Canada (FRIC 2008) Changes Affecting Chapter 1, "Financial Statements" CICA 3251, Equity Changes Affecting Chapter 2, "Disclosures" CICA 1506, Accounting Changes Changes Affecting Chapter 3, "Strategic Investments and Business Combinations" Introduction CICA 1582, Business Combinations CICA 1601, Consolidated Financial Statements, and CICA 1602, Non-Controlling Interests CICA 1625, Comprehensive Revaluation of Assets and Liabilities Changes Affecting Chapter 4, "Financial Instruments" Amendments to CICA 3855, Financial Instruments — Recognition and Measurement Introduction Reclassification of financial assets Assessment of embedded derivatives on reclassification of a financial asset out of the held-for-trading category Impairment of financial assets Application of the effective interest method after a debt instrument has been impaired Separation of an embedded prepayment option from its host debt instrument CICA 3861, Financial Instruments — Disclosure and Presentation, and CICA 3862, Financial Instruments — Disclosure Reclassification of financial instrument Additional disclosure about fair value measurement of financial instruments EIC-173, Credit risk and the fair value of financial assets and financial liabilities CICA 3025, Impaired Loans Changes Affecting Chapter 8, "Capital Assets, Goodwill and Impairment" | 
