 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
Handbook Section Introduction Functional Currency – Reporting Currency Translation of Foreign Currency Transactions Temporal Method Significant Accounting Policies Illustrative Disclosures Disclosures Observations Illustrative Disclosures Foreign Currency Transactions of Foreign Operations Determining Whether a Foreign Operation is an Integrated or Self-sustaining Operation Integrated Foreign Operations Illustrative Disclosures Self-sustaining Foreign Operations Current Rate Method Inflationary Economic Environment of the Self-sustaining Operations Significant Accounting Policies Illustrative Disclosures Specific Disclosures Illustrative Disclosures Changes in Classification Specific Disclosures Illustrative Disclosures Other Considerations Translation of an Investment Accounted for by the Equity Method Transactions and Operations of Foreign Operations that are Denominated in Another Currency Currency Differs from the Measurement Currency or Change in the Reporting Currency Specific Disclosures Illustrative Disclosures Differences in Dates of Financial Statements References Canadian International Convergence of Canadian Standards to IFRS Current Developments Canadian International New Issue Proposals and Long-term Projects Comprehensive Examples of Disclosure Example 5-1 CCL Industries Inc. (December 31, 2007) Example 5-2 CGI Group Inc. (September 30, 2007) Example 5-3 Allen-Vanguard Corporation (September 30, 2007) 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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