 Preface
Coverage and Scope
Internet Resources
 Chapter 1 — Financial Statements
Handbook Sections Introduction General Observations Comparative Statements Reporting Period and Fiscal Year End Illustrative Disclosures Rounding Procedures Observations Reporting Currency Observations Illustrative Disclosures Financial Statements and Order of Presentation Observations Financial Statements Presentation Balance Sheet Title and Form Observations Assets and Liabilities Level of Details (Line Items) Current and Non-current Observations Classified or Unclassified Balance Sheet, Totals and Subtotals Level of Details: Line Items on the Balance Sheet Income Statement Title and Form Title and Separate or Combined Statement Observations Format Observations Level of Details (Line Items) Classification of Operating Expenses Observations Classification of Major Operating Expenses Level of Details: Line Items in the Income Statement Unusual Items Illustrative Disclosure Extraordinary Items Observations Illustrative Disclosure Cash Flow Statement Observations Cash and Cash Equivalents Observations Disclosure Observations on Accounting Policy and Components Illustrative Disclosures Observations on Reconciliation Illustrative Disclosures Restricted Cash Observations Illustrative Disclosures Cash Flows from Operating Activities Observations Illustrative Disclosure Cash Flows from Investing and Financing Activities Investing Activities Financing Activities Foreign Currency Cash Flows Extraordinary Items Business Combinations and Disposals of Business Units Interest and Dividends Observations Illustrative Disclosures Income Taxes Observations Illustrative Disclosures Non-cash Transactions Illustrative Disclosures Cash Flow Amounts per Share Observations Illustrative Disclosures Comprehensive Income Components of Comprehensive Income Presentation Observations Disclosure Reclassification of Realized Other Comprehensive Income Accumulated Other Comprehensive Income Observations Illustrative Disclosure Shareholder's Equity Observations Illustrative Disclosure Retained Earnings Disclosure Illustrative Disclosures Observations Contributed Surplus Observations Illustrative Disclosures Reserves Observations Share Capital Authorized Share Capital and Shares Issued and Outstanding Observations Illustrative Disclosures Commitments Related to Shares Illustrative Disclosures Share Transactions during the Period Observations Illustrative Disclosure Issuance of Shares Observations Illustrative Disclosures Acquisition of Shares Resale of Acquired Shares (Paragraph 3240.20) Redemption or Cancellation of Shares Observations Illustrative Disclosures Comprehensive Revaluation of Assets and Liabilities References Canadian International Convergence of Canadian Standards to IFRS Presentation of Financial Statements Balance Sheet Income Statement Cash Flow Statement Comprehensive Income Equity Current Developments Canadian Financial Statements Concepts Income Statement International Conceptual Framework Financial Statements Presentation Comprehensive Examples Example 1-1 Agrium Inc. (December 31, 2007) Example 1-2 Emera Inc. (December 31, 2007) Example 1-3 Centerra Gold Inc. (December 31, 2007) Example 1-4 Patheon Inc. (October 31, 2007) Example 1-5 Kingsway Financial Services Inc. (December 31, 2007) Example 1-6 Bombardier Inc. (January 31, 2008) Example 1-7 Canadian Hydro Developers Inc. (December 31, 2007) Example 1-8 Nova Gold Resources (November 30, 2007) Example 1-9 Bourse de Montréal (December 31, 2007) Example 1-10 The Forzani Group Ltd. (February 3, 2008) Example 1-11 Stantec Inc. (December 31, 2007) Example 1-12 Brookfield Properties Corporation (December 31, 2007) Example 1-13 The Thomson Corporation (December 31, 2007) Example 1-14 InterOil Corporation (December 31, 2007) 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)
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