 Preface
Coverage and Scope
Internet Resources
Chapter 1 — Financial Statements
Chapter 2 — Disclosures
 Chapter 3 — Strategic Investments and Business Combinations
Handbook Sections Introduction Concept of Control Control Through Ownership — Subsidiaries Arrangements Conferring Control — VIEs Consolidated Financial Statements Consolidation at Acquisition Date Observations Disclosure of Accounting Policies — Consolidation Illustrative Disclosures Disclosure of Accounting Policies — Basis for Determining Control Illustrative Disclosures Disclosure of Accounting Policies — Non-consolidation Non-controlling Interests Significant Accounting Policies Illustrative Disclosures Significant Accounting Policies Illustrative Disclosures Disclosures for Non-controlling Interests Illustrative Disclosures Accounting Subsequent to Initial Acquisition Significant Accounting Policies Illustrative Disclosures Changes in Ownership Interests Increases in Ownership Interests Illustrative Disclosures Decreases in Ownership Interests Illustrative Disclosures Consolidation of VIE Illustrative Disclosures Disclosures for VIE Illustrative Disclosures Business Combinations Purchase Method Identifying an Acquirer Date of Acquisition Illustrative Disclosures Disclosures — Acquiree and Date of Acquisition Allocating the Cost of the Purchase — Establishing Fair Value of Net Assets Acquired Disclosure — Intangible Assets Illustrative Disclosures Guidance on Determining Fair Values Illustrative Disclosures Disclosures — Purchase Price Allocation Disclosure of Purchase Price Allocation — Not Finalized Illustrative Disclosures Determining the Cost of the Acquisition — Consideration Paid Non-cash Consideration Specific Disclosures Illustrative Disclosures Acquisition Costs Illustrative Disclosures Contingent Consideration Observations Disclosures — Contingent Consideration Illustrative Disclosures Goodwill and Negative Goodwill Significant Accounting Policies Illustrative Disclosures Disclosures — Goodwill Illustrative Disclosures General Disclosures — Business Combinations Illustrative Disclosures Investments in Jointly Controlled Activities Significant Accounting Policies Contributions to a Joint Venture Transactions in the Normal Course of Operations between a Venturer and a Joint Venture Illustrative Disclosures Specific Disclosures Investment in Significantly Influenced Entities and Significant Variable Interests in VIE Specific Disclosures Illustrative Disclosures Disclosures for Holders of Significant Variable Interests Investments in Non-financial Assets that are Not Subject to Significant Influence Comprehensive Revaluation of Assets and Liabilities Push Down Accounting Specific Disclosures Fresh Start Accounting Specific Disclosures Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Business Combinations and Consolidated Financial Statements Investments in Joint Ventures Other Investments Comprehensive Revaluation of Assets and Liabilities Current Developments Canadian Business Combinations and Consolidated Financial Statements Investments in Joint Ventures Other Investments Comprehensive Revaluation of Assets and Liabilities International New Issue Business Combinations and Consolidated Financial Statements Proposals Consolidated Financial Statements Joint Ventures Long-term Project Business Combinations and Consolidated Financial Statements Comprehensive Examples of Disclosure Example 3-1 MacDonald, Dettwiler and Associates Ltd. (December 31, 2007) Example 3-2 Sherritt International Corporation (December 31, 2007) Example 3-3 Dundee Corporation (December 31, 2007) Example 3-4 Gildan Activewear Inc. (September 30, 2007) Example 3-5 Aecon Group Inc. (December 31, 2007) 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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