 Preface
Coverage and Scope
Internet Resources
Chapter 1 — Financial Statements
 Chapter 2 — Disclosures
Handbook Sections Introduction Accounting Principles Canadian GAAP Illustrative Disclosures Rate-regulated Operations Illustrative Disclosures Sources of GAAP Primary Sources of GAAP Other Sources US GAAP Illustrative Disclosures International GAAP Illustrative Disclosures Going Concern Illustrative Disclosures Disclosure of Accounting Policies Location and Title Observations Accounting Policy Disclosures Observations Illustrative Disclosures of Accounting Policies Specific to an Industry Nature of Operations Illustrative Disclosure Notes to the Financial Statements Observations Illustrative Disclosure Accounting Changes Introduction Changes in Accounting Policies Specific Disclosures Observations Illustrative Disclosures Changes in Accounting Estimates Specific Disclosure Illustrative Disclosures Correction of Prior Period Errors Specific Disclosure Illustrative Disclosures Comparative Amounts Illustrative Disclosure Measurement Uncertainty Illustrative Disclosures Subsequent Events Specific Disclosure Observations Illustrative Disclosures Economic Dependence Specific Disclosure Observations Significant Volume of Business Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Going Concern Disclosure of Accounting Policies Accounting Changes Measurement Uncertainty Subsequent Events Economic Dependence Current Developments Going Concern Rate-regulated Operations Adoption of IFRSs in Canada Accounting Changes Comprehensive Examples of Disclosure Example 2-1 TransAlta Corporation (December 31, 2007) Example 2-2 Agrium Inc. (December 31, 2007) Example 2-3 TELUS Corporation (December 31, 2007) Example 2-4 NovaGold Resources Inc. (November 30, 2007) 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)
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