 Preface
Coverage and Scope
Internet Resources
Chapter 1 — Financial Statements
Chapter 2 — Disclosures
Chapter 3 — Strategic Investments and Business Combinations
 Chapter 4 — Financial Instruments
Handbook Sections Introduction Section 1: Financial Instruments — Recognition and Measurement General Recognition and Measurement Requirements for all Financial Instruments (CICA 3855) Basic Principles Scope Important Definitions Classification of Financial Instruments Held for Trading Illustrative Disclosures Financial Assets Held to Maturity Illustrative Disclosures Loans and Receivables Illustrative Disclosures Available-for-sale Financial Assets Illustrative Disclosures Reclassification of Financial Assets and Financial Liabilities Held For Trading Available For Sale Held to Maturity Investments in equity instruments Embedded Derivatives Illustrative Disclosures Recognition of Financial Assets and Financial Liabilities Illustrative Disclosures Initial Measurement of Financial Assets and Financial Liabilities Transaction Costs Observations Illustrative Disclosures Subsequent Measurement of Financial Assets and Financial Liabilities General Requirements Impairment Illustrative Disclosures Summary of Subsequent Measurement Principles Illustrative Disclosures Derecognition (Removal) of Financial Assets and Financial Liabilities Derecognition (Removal) of Financial Assets and Financial Liabilities Derecognition of Financial Assets Derecognition of Financial Liabilities Illustrative Disclosures Additional Requirements for specific Financial Assets and Liabilities (covered in other Handbook sections, AcG and EICs) Presentation of Cash (CICA 3000) Illustrative Disclosures Illustrative Disclosures Accounts and Notes Receivable (CICA 3020) Presentation Illustrative Disclosures Write Offs, Write Downs and Allowances for Doubtful Accounts Illustrative Disclosures Transfer of Receivables Disclosures Illustrative Disclosures Impaired Loans (CICA 3025), "Impaired loans" Measurement of Impairment Income Recognition Restructured Loans Foreclosed Assets Presentation and Disclosure Illustrative Disclosures Long-term Debt CICA 3210 Presentation and Disclosure Illustrative Disclosures Modification or Exchange of Debt Instruments Illustrative Disclosures Changes in Line-of-credit or Revolving-debt Arrangements Illustrative Disclosures Early Extinguishment of Convertible Securities Illustrative Disclosures Section 2: Financial Instruments — Presentation Presentation — Liability versus Equity Illustrative Disclosures Retractable or Mandatorily Redeemable Shares Presentation — Liability and Equity Elements Illustrative Disclosures Interest, Dividends, Losses and Gains Offsetting Financial Assets against Financial Liabilities Illustrative Disclosures Presentation Section 3: Financial Instruments — Disclosures Introduction Important Definitions Significance of Financial Instruments Categories of Financial Assets and Liabilities Illustrative Disclosures Financial Assets or Financial Liabilities Held for Trading Illustrative Disclosures Reclassification Derecognition Collateral Illustrative Disclosures Allowance Account for Credit Losses Illustrative Disclosures Compound Financial Instruments with Multiple Embedded Derivatives Defaults and Breaches Illustrative Disclosures Items of Income, Expense, Gains or Losses Illustrative Disclosures Accounting Policies Hedge Accounting Fair Value Illustrative Disclosures Nature and Extent of Risks Illustrative Disclosures Qualitative Disclosures Qualitative Disclosures of Credit Risk Illustrative Disclosures Qualitative Disclosures of Liquidity Risk Illustrative Disclosures Qualitative Disclosures of Market Risk Illustrative Disclosures Quantitative Disclosures Disclosures of Credit Risk Concentrations of Credit Risk Illustrative Disclosures Maximum Exposure to Credit Risk, Collateral Held and Credit Quality Information Analysis of Financial Assets Past Due or Impaired Collateral and Other Credit Enhancements Obtained Disclosures of Liquidity Risk Illustrative Disclosures Disclosures of Market Risk Exposures to Market Risk Illustrative Disclosures Sensitivity Analysis Illustrative Disclosures Illustrative Disclosures Other Market Risk Disclosures Capital Disclosures Illustrative Disclosures Section 4: Hedges Observations Items Eligible for Hedge Accounting Hedged Items Anticipated Transactions A Portion of a Hedged Item Hedging Items Groupings of Assets, Liabilities and Anticipated Transactions Grouping Assets in a Fair Value Hedging Relationship Grouping of Liabilities in a Fair Value Hedging Relationship Grouping Anticipated Transactions as a hedge in a Cash Flow Hedging Relationship Items Ineligible for Hedge Accounting Hedging Relationships Observations Designation of a Hedging Relationship Conditions for Applying Hedge Accounting Internal Hedging Arrangements Effectiveness of a Hedging Relationship Exclusions from the Assessment of Hedge Effectiveness Illustrative Disclosures Methods for the Assessment of Hedge Effectiveness Qualitative Method: Critical Terms Match Qualitative Method: Shortcut Method Quantitative Methods Illustrative Disclosures Accounting for Fair Value Hedges Hedged Financial Instruments Measured at Amortized Cost Unrecognized Firm Commitments Designated as Hedged Items Illustrative Disclosures Accounting for Cash Flow Hedges Observations Subsequent Accounting for Cash Flow Hedges of Anticipated Transactions Subsequent Accounting for Cash Flow Hedges of Other Items Illustrative Disclosures Accounting for Hedges of a Net Investment in a Self-sustaining Foreign Operation Illustrative Disclosures Impairment Discontinuing Hedge Accounting Illustrative Disclosures Presentation Disclosures Illustrative Disclosures References Canadian International Convergence of Canadian Standards to IFRS Current Developments Canadian Non-bank-sponsored Asset-backed Commercial Paper Embedded Prepayment Options Transfers of Receivables Reclassification of Financial Assets Improving Disclosures about Financial Instruments International Amendments to IAS 39 — Reclassifications Puttable Instruments and Obligations Arising on Liquidation Eligible Hedged Items Long Term Projects Replacement of IAS 39 Derecognition of Financial Instruments Financial Instruments with Characteristics of Equity 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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